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一、资产类 !bE-&c
1 1001 库存现金 cash on hand \VNu35* J|
2 1002 银行存款 bank deposit UTD_rQ
5 1015 其他货币资金 other monetary capital Wo1xZZ
9 1101 交易性金融资产 transaction monetary assets M^o_='\bE
11 1121 应收票据 notes receivable 8:,($a/KF
12 1122 应收账款 Account receivable y|5L
%,i
13 1123 预付账款 account prepaid k
QuEG5n.-
14 1131 应收股利 dividend receivable
d y HC8
15 1132 应收利息 accrued interest receivable 1xB}Ed*k
21 1231 其他应收款 accounts receivable-others 8 "l
PiW3
22 1241 坏账准备 had debts reserve e&}W#
28 1401 材料采购 procurement of materials uuC [
"Z
29 1402 在途物资 materials in transit cFUD$mp
30 1403 原材料 raw materials Y![Q1D!
32 1406 库存商品 commodity stocks 9TW[;P2> )
33 1407 发出商品 goods in transit nkW})Ly
B\
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles : ky`)F`
42 1461 存货跌价准备 reserve against stock price declining >h\y1IrAaG
43 1501 待摊费用 fees to be apportioned `q?3ux
45 1521 持有至到期投资 hold investment due )+G"57p
46 1522 持有至到期投资减值准备 hold investment due reduction reserve +
>Wo:kp3
47 1523 可供出售金融资产 financial assets available for sale 'C1l
P)S5
48 1524 长期股权投资 long-term stock ownership investment xyp{_ MZ
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve sQJ\{'g
50 1526 投资性房地产 investment real eastate 7Sx|n}a-3
51 1531 长期应收款 long-term account receivable 2J7|y\N,
52 1541 未实现融资收益 unrealized financing income SqM>xm
54 1601 固定资产 permanent assets .-d'
*$
yJ
55 1602 累计折旧 accumulated depreciation aM}9ZurI
56 1603 固定资产减值准备permanent assets reduction reserve H;/do-W[
57 1604 在建工程 construction in process [,o:nry'a
58 1605 工程物资 engineer material >,e^}K}C
59 1606 固定资产清理 disposal of fixed assets bA^uzE
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing *uc/
| c
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ^A$=6=CX
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8q^}AT<C
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture gHg=G+Q@
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Bs "D<r&ro
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ;4nY{)bD
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation pbH!u+DF
67 1701 无形资产 intangible assets 'nCVjO7o
68 1702 累计摊销 accumulated amortization fAsb:P
69 1703 无形资产减值准备 intangible assets reduction reserve ;b<w'A_1
70 1711 商誉 business reputation |[SHpcq>
71 1801 长期待摊费用 long-term deferred expenses ~gDYb#p
72 1811 递延所得税资产 deferred income tax assets 9&lemz
73 1901 待处理财产损溢 waiting assets profit and loss yHeL&H
二、负债类 debt group BEDkyz;:
74 2001 短期借款 short-term loan scg&"s
81 2101 交易性金融负债 transaction financial liabilities #l=yD]tPU
83 2201 应付票据 notes payable Ku(YTXtK
84 2202 应付账款 account payable qSY\a\.<
85 2205 预收账款 item received in advance "#1 \ uoH
86 2211 应付职工薪酬 employee pay payable EF0v!XW
87 2221 应交税费 tax payable (GJtTp~2C4
88 2231 应付股利 dividend payable 9\Ii$Mp
89 2232 应付利息 interest payable rzfLp
90 2241 其他应付款 other account payable @8L5UT
97 2401 预提费用 withholding expenses TM)INo^
98 2411 预计负债 estimated liabilities Nk'<*;e
99 2501 递延收益 deferred income +A}t_u3<
100 2601 长期借款 money borrowed for long term qM\
2f<)
101 2602 长期债券 long-term bond W A/dt2D|
106 2801 长期应付款 long-term account payable 3&hR#;,"X
107 2802 未确认融资费用 unacknowledged financial charges cl& w/OJ#
108 2811 专项应付款 special accounts payable I\l&'Q^0@
109 2901 递延所得税负债 deferred income tax liabilities :""Hyj
Y!
三、共同类 6}"%>9
112 3101 衍生工具 derivative tool r2-iISxg+
113 3201 套期工具 arbitrage tool
Z"`w>c.
114 3202 被套期项目 arbitrage project y;b#qUd5a
四、所有者权益类 Od!)MQ*,
115 4001 实收资本 paid-up capital \|PiQy*_?
116 4002 资本公积 contributed surplus yXNr[7
117 4101 盈余公积 earned surplus Ac:`xk<
119 4103 本年利润 profit for the current year @6;OF5VsQ
120 4104 利润分配 allocation of profits GcV/_Y
121 4201 库存股 treasury stock =pL$*`]?
五、成本类 yGa0/o18!?
122 5001 生产成本 production cost zMSwU]4I!
123 5101 制造费用 cost of production csP4Oq\g[
124 5201 劳务成本 service cost Mu3G/|t(
125 5301 研发支出 research and development expenditures K=gg <E<
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |Z:yd}d
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0L}`fYf
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "w
caJ;Os
六、损益类 +( LH!\{^
129 6001 主营业务收入 main business income g}_2T\$
k
130 6011 利息收入 金融共用 interest income financial sharing }-3 VK%
135 6051 其他业务收入 other business income ]#o;`5'
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 5rsz2;#p
137 6101 公允价值变动损益 sound value flexible loss and profit Y@FYo>0O
138 6111 投资收益 income on investment '2lV(>"
142 6301 营业外收入 nonrevenue receipt [ V.67_~
143 6401 主营业务成本 main business cost Phn^0 iF
144 6402 其他业务支出 other business expense 6z\!lOVjb
145 6405 营业税金及附加 business tariff and annex 9D3W _eIc
146 6411 利息支出 金融共用 interest expense financial sharing .j4y0dh33
155 6601 销售费用 marketing cost UC`h o%OBF
156 6602 管理费用 managing cost <*5S7)]BP
157 6603 财务费用 financial cost [2@:jLth=
158 6604 勘探费用 exploration expense 9\8ektq}Z
159 6701 资产减值损失 loss from asset devaluation T+Yv5l
160 6711 营业外支出 nonoperating expense
7y
Cf3
161 6801 所得税 income tax ~XR('}5D
162 6901 以前年度损益调整 prior year profit and loss adjustment