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一、资产类 iq?#rb P#I
1 1001 库存现金 cash on hand ]43
[6Im
2 1002 银行存款 bank deposit #s5 pz8v
5 1015 其他货币资金 other monetary capital {>0V[c[~
9 1101 交易性金融资产 transaction monetary assets R)!`JKeO/
11 1121 应收票据 notes receivable ')+0nPV
12 1122 应收账款 Account receivable m}VM+=
13 1123 预付账款 account prepaid QGiAW7b5
14 1131 应收股利 dividend receivable X7UBopm&
15 1132 应收利息 accrued interest receivable
g.%
21 1231 其他应收款 accounts receivable-others 4n
3Tp{Y}
22 1241 坏账准备 had debts reserve JM0I(% Z%
28 1401 材料采购 procurement of materials (yQ
5`
29 1402 在途物资 materials in transit lfk9+)
30 1403 原材料 raw materials ~Pk0u{,4XQ
32 1406 库存商品 commodity stocks ]TO/kl/
33 1407 发出商品 goods in transit ETv9k g
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles zIQzmvf
42 1461 存货跌价准备 reserve against stock price declining zH)_vW
43 1501 待摊费用 fees to be apportioned D)='8jV7
45 1521 持有至到期投资 hold investment due \zXlN
46 1522 持有至到期投资减值准备 hold investment due reduction reserve e^).W3SK]
47 1523 可供出售金融资产 financial assets available for sale Hr;h4J
48 1524 长期股权投资 long-term stock ownership investment B\j~)vg
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
j'Y/ H5
50 1526 投资性房地产 investment real eastate x_@i(oQ:_
51 1531 长期应收款 long-term account receivable toa-Wa{
52 1541 未实现融资收益 unrealized financing income -237Lx$
/
54 1601 固定资产 permanent assets @%tXFiz
h
55 1602 累计折旧 accumulated depreciation l52a\/
56 1603 固定资产减值准备permanent assets reduction reserve LR)&
[{Kk
57 1604 在建工程 construction in process k/Mp6<?C:
58 1605 工程物资 engineer material pLoy
59 1606 固定资产清理 disposal of fixed assets g;F"7
^sg
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing r$)$n&j
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing upn8n vy4(
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ?`sy%G
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture cErI%v}v0
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture <MD;@_Nz\
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation <2Y0{
8)
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Xer@A;c
67 1701 无形资产 intangible assets $,1dQeE
68 1702 累计摊销 accumulated amortization ka7uK][
69 1703 无形资产减值准备 intangible assets reduction reserve L0Vgo
<A
70 1711 商誉 business reputation jy$@a%FD
71 1801 长期待摊费用 long-term deferred expenses ^,s?e.u$8`
72 1811 递延所得税资产 deferred income tax assets ;cP8 ?U
73 1901 待处理财产损溢 waiting assets profit and loss eVy2|n9rH
二、负债类 debt group
mE$dO3
74 2001 短期借款 short-term loan ryD%i"g<
81 2101 交易性金融负债 transaction financial liabilities gzfb zt}?
83 2201 应付票据 notes payable vX1uR]A[
84 2202 应付账款 account payable ~2%3FV^
85 2205 预收账款 item received in advance DMgBcP
86 2211 应付职工薪酬 employee pay payable +!>LY
87 2221 应交税费 tax payable #0y<a:}R
88 2231 应付股利 dividend payable SPy3~Db-o
89 2232 应付利息 interest payable *c]KHipUIS
90 2241 其他应付款 other account payable ki\uTD`mf
97 2401 预提费用 withholding expenses ?A=b6Um
98 2411 预计负债 estimated liabilities ;i)KHj'
99 2501 递延收益 deferred income k0K
A ~
100 2601 长期借款 money borrowed for long term n`5WXpz4;
101 2602 长期债券 long-term bond g,lY ut
106 2801 长期应付款 long-term account payable k'13f,o}
107 2802 未确认融资费用 unacknowledged financial charges aPIr_7e
108 2811 专项应付款 special accounts payable ;x[pM_
109 2901 递延所得税负债 deferred income tax liabilities e9@(/+
三、共同类 tjzA)/T,4
112 3101 衍生工具 derivative tool a+(j?_FyI
113 3201 套期工具 arbitrage tool }5S2p@W)
114 3202 被套期项目 arbitrage project tP'GNsq+m
四、所有者权益类 >[K?fJ$+
115 4001 实收资本 paid-up capital .P/xs4
116 4002 资本公积 contributed surplus ]6~k4
117 4101 盈余公积 earned surplus 8]*Q79
119 4103 本年利润 profit for the current year Lt<oi8'N
120 4104 利润分配 allocation of profits D$pj#
121 4201 库存股 treasury stock |^5 /(16
五、成本类 Z] { @H
122 5001 生产成本 production cost _EKF-&Q6
123 5101 制造费用 cost of production fGO*%)
124 5201 劳务成本 service cost z-Hkz
125 5301 研发支出 research and development expenditures 26nBBS,;
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor +{>.Sk'$
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor `!Ln|_,d
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor K`+vfqX
六、损益类 uB+9dQ
129 6001 主营业务收入 main business income Y?!/>q
130 6011 利息收入 金融共用 interest income financial sharing
.ev\M0Dt
135 6051 其他业务收入 other business income mTd<2Hy
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Q;gQfr"c7
137 6101 公允价值变动损益 sound value flexible loss and profit x-~-nn\O
138 6111 投资收益 income on investment HTNA])G
142 6301 营业外收入 nonrevenue receipt 6Kht:WE
143 6401 主营业务成本 main business cost &t[|%c*D&
144 6402 其他业务支出 other business expense Y@:3 B:m#
145 6405 营业税金及附加 business tariff and annex XARSGAuw
146 6411 利息支出 金融共用 interest expense financial sharing i+U51t<
155 6601 销售费用 marketing cost GMb!Q0I8
156 6602 管理费用 managing cost 'wE\{1~_[+
157 6603 财务费用 financial cost Ar~{= X
158 6604 勘探费用 exploration expense "'aqb~j^
159 6701 资产减值损失 loss from asset devaluation .CmL7
5
160 6711 营业外支出 nonoperating expense 6aSM*S)
161 6801 所得税 income tax ^Ezcy?
162 6901 以前年度损益调整 prior year profit and loss adjustment