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一、资产类 ^Oeixi@f
1 1001 库存现金 cash on hand qK2jJ3)>
2 1002 银行存款 bank deposit ]l +<-
5 1015 其他货币资金 other monetary capital ._<,
Eodv
9 1101 交易性金融资产 transaction monetary assets sX3qrRY
11 1121 应收票据 notes receivable ue@W@pj
12 1122 应收账款 Account receivable #Q-#7|0&
13 1123 预付账款 account prepaid @#-\BQ;
14 1131 应收股利 dividend receivable T\=#y
15 1132 应收利息 accrued interest receivable ;volBfv
21 1231 其他应收款 accounts receivable-others &
BY\h:
22 1241 坏账准备 had debts reserve P>_9>k@;Q
28 1401 材料采购 procurement of materials o~L(;A]yN
29 1402 在途物资 materials in transit `g)
30 1403 原材料 raw materials T}29(xz-(h
32 1406 库存商品 commodity stocks d<HO~+9
33 1407 发出商品 goods in transit V}7)>i$A
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles qbCU&G|
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42 1461 存货跌价准备 reserve against stock price declining w:iMrQeJg
43 1501 待摊费用 fees to be apportioned ?~.:C'
45 1521 持有至到期投资 hold investment due /lPn
f7
46 1522 持有至到期投资减值准备 hold investment due reduction reserve l?V#;
47 1523 可供出售金融资产 financial assets available for sale mh`uvqY
48 1524 长期股权投资 long-term stock ownership investment SD:`l<l
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve _5(1T%K)
50 1526 投资性房地产 investment real eastate P/^@t+KC
51 1531 长期应收款 long-term account receivable j72mm
!
52 1541 未实现融资收益 unrealized financing income ;T8(byH ?
54 1601 固定资产 permanent assets `-R&4%t%
55 1602 累计折旧 accumulated depreciation )C{20_
56 1603 固定资产减值准备permanent assets reduction reserve fkImX:|q
57 1604 在建工程 construction in process fo`R=
|L[
58 1605 工程物资 engineer material E?bv<L,"
59 1606 固定资产清理 disposal of fixed assets p5w9X+G%
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing TX@ed
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing a#[gNT~[
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $<C",&
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture kdx06'4o
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2Oyw#1tdn
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation "L1LL
iS
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
98^7pa
67 1701 无形资产 intangible assets .a(G=fk
68 1702 累计摊销 accumulated amortization B
YHyqpP9
69 1703 无形资产减值准备 intangible assets reduction reserve >9i>A:
70 1711 商誉 business reputation yJO Jw o^
71 1801 长期待摊费用 long-term deferred expenses f#m@eb
72 1811 递延所得税资产 deferred income tax assets in,0(I&I
73 1901 待处理财产损溢 waiting assets profit and loss m|x_++3
二、负债类 debt group 0R`>F">
74 2001 短期借款 short-term loan {<gX~./]c
81 2101 交易性金融负债 transaction financial liabilities r!eW]M
83 2201 应付票据 notes payable PYs0w6o
84 2202 应付账款 account payable m_Z(osoE#W
85 2205 预收账款 item received in advance L;L_$hu)
86 2211 应付职工薪酬 employee pay payable S1@r.z2L
87 2221 应交税费 tax payable Nq\)o{<1
88 2231 应付股利 dividend payable CR2.kuM0~
89 2232 应付利息 interest payable ;L#RFdh
90 2241 其他应付款 other account payable I@O9bxR?
97 2401 预提费用 withholding expenses <1m`
98 2411 预计负债 estimated liabilities {D(l#;,iX2
99 2501 递延收益 deferred income *B{]
100 2601 长期借款 money borrowed for long term ;mz#$"(
101 2602 长期债券 long-term bond hNkv lk'Ui
106 2801 长期应付款 long-term account payable -)Vy)hD,
107 2802 未确认融资费用 unacknowledged financial charges bwP@}(K
108 2811 专项应付款 special accounts payable f}4A,%:1
109 2901 递延所得税负债 deferred income tax liabilities HINk&)FC
三、共同类 c&wiTvRV
112 3101 衍生工具 derivative tool !wfUD2K1
113 3201 套期工具 arbitrage tool aaN/HE_
114 3202 被套期项目 arbitrage project k\*?<g
四、所有者权益类 #Cy3x-!
115 4001 实收资本 paid-up capital Y}s6__
116 4002 资本公积 contributed surplus qdKqc,R1{
117 4101 盈余公积 earned surplus =A{'57yP
119 4103 本年利润 profit for the current year X%JyC_~<
120 4104 利润分配 allocation of profits 7IkEud
121 4201 库存股 treasury stock @OUBo;/
五、成本类 m-;8O /
122 5001 生产成本 production cost yD.(j*bMK;
123 5101 制造费用 cost of production Jg{K!P|i
124 5201 劳务成本 service cost QlR~rFs9t
125 5301 研发支出 research and development expenditures w'$>E4\
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q
_K@KB
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor wL>*WLf
R
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
4x4[
六、损益类 yM9>)SE5`
129 6001 主营业务收入 main business income (18ZEKk
130 6011 利息收入 金融共用 interest income financial sharing 99By.+~pX
135 6051 其他业务收入 other business income S
Te8*=w
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !
9*l!(
137 6101 公允价值变动损益 sound value flexible loss and profit vfx{:3fO
138 6111 投资收益 income on investment 'NfsAE
142 6301 营业外收入 nonrevenue receipt tSoF!@6
143 6401 主营业务成本 main business cost u8|CeA
144 6402 其他业务支出 other business expense !Y7$cU &
145 6405 营业税金及附加 business tariff and annex 'Z9UqEGV
146 6411 利息支出 金融共用 interest expense financial sharing fl9VokAT
155 6601 销售费用 marketing cost :AqtPV'
156 6602 管理费用 managing cost @W
@,8e]c
157 6603 财务费用 financial cost 4^nHq 4_
158 6604 勘探费用 exploration expense gM]E8%;{
159 6701 资产减值损失 loss from asset devaluation T\6,@7
160 6711 营业外支出 nonoperating expense QkD]9#Id&
161 6801 所得税 income tax IuAu_`,Ndi
162 6901 以前年度损益调整 prior year profit and loss adjustment