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一、资产类 &l_}yf"v
1 1001 库存现金 cash on hand 0blbf@X
A
2 1002 银行存款 bank deposit ?pd/cj^
5 1015 其他货币资金 other monetary capital N0\<B-8+,>
9 1101 交易性金融资产 transaction monetary assets ? `kZ 6$
11 1121 应收票据 notes receivable TA:#K
12 1122 应收账款 Account receivable ~P~q'
13 1123 预付账款 account prepaid 4_'B oU4
14 1131 应收股利 dividend receivable wHx_lsY;
15 1132 应收利息 accrued interest receivable zq ?
xY`E
21 1231 其他应收款 accounts receivable-others a
gL@A
22 1241 坏账准备 had debts reserve % hH> %
28 1401 材料采购 procurement of materials [[';Hi^
29 1402 在途物资 materials in transit
/Q:mUd
30 1403 原材料 raw materials `Nz`5}8.?
32 1406 库存商品 commodity stocks wPcEvGBN=
33 1407 发出商品 goods in transit m$pRA0s2`
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 9GTp};Kg
42 1461 存货跌价准备 reserve against stock price declining 7;Q4k"h
43 1501 待摊费用 fees to be apportioned Co=Bq{GY
45 1521 持有至到期投资 hold investment due ]TcQGW@'
46 1522 持有至到期投资减值准备 hold investment due reduction reserve n
3-VqYUP
47 1523 可供出售金融资产 financial assets available for sale ;$4&Qp:#
48 1524 长期股权投资 long-term stock ownership investment Z^_zcH'
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ZYt <O
50 1526 投资性房地产 investment real eastate })J}7@VPO
51 1531 长期应收款 long-term account receivable `YMd0*
52 1541 未实现融资收益 unrealized financing income Y)(yw \&v
54 1601 固定资产 permanent assets HRu;*3+%>F
55 1602 累计折旧 accumulated depreciation }
*qj,8-9
56 1603 固定资产减值准备permanent assets reduction reserve IAe/)
57 1604 在建工程 construction in process #<u;.'R
58 1605 工程物资 engineer material Wa&
!1'
@
59 1606 固定资产清理 disposal of fixed assets <Kl$ek8
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {5d 5Y%&
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing tL<.B
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;mwnAO
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 t&EY$'c
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \W=
qqE]
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation \ptjnwC^O
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation asCcBp
67 1701 无形资产 intangible assets SZR`uS
68 1702 累计摊销 accumulated amortization %9S0!h\
69 1703 无形资产减值准备 intangible assets reduction reserve cKoW5e|u
70 1711 商誉 business reputation ~$"2,&
71 1801 长期待摊费用 long-term deferred expenses MQ0rln?
72 1811 递延所得税资产 deferred income tax assets x#R6Ez7
73 1901 待处理财产损溢 waiting assets profit and loss A&WC})H5
二、负债类 debt group E7aG&K
74 2001 短期借款 short-term loan :rjfAe=s
81 2101 交易性金融负债 transaction financial liabilities .|s,':hA
83 2201 应付票据 notes payable [8[<4~{
84 2202 应付账款 account payable $p$p C/:%
85 2205 预收账款 item received in advance n}(A4^=4KQ
86 2211 应付职工薪酬 employee pay payable MPw?HpM
87 2221 应交税费 tax payable Cz9MXb]B
88 2231 应付股利 dividend payable #V#!@@c;?
89 2232 应付利息 interest payable %k )H7nj
90 2241 其他应付款 other account payable 6f
?,v5
97 2401 预提费用 withholding expenses |')PQ
98 2411 预计负债 estimated liabilities ~#}T|
99 2501 递延收益 deferred income e6jA4X+a
100 2601 长期借款 money borrowed for long term rK:cUW0]X
101 2602 长期债券 long-term bond 'U0W
106 2801 长期应付款 long-term account payable 4udj"-V
107 2802 未确认融资费用 unacknowledged financial charges v7`{6Pf_$
108 2811 专项应付款 special accounts payable ?.H
]Y&XF
109 2901 递延所得税负债 deferred income tax liabilities 10OkrNQ
三、共同类 *kYGXT,f]
112 3101 衍生工具 derivative tool 2+~gZxHq
113 3201 套期工具 arbitrage tool G43r85LO
114 3202 被套期项目 arbitrage project ['sNk[-C
四、所有者权益类 }<l:~-y|
115 4001 实收资本 paid-up capital AYNdV(
116 4002 资本公积 contributed surplus zR]!g|;f
117 4101 盈余公积 earned surplus c-n/E. E
119 4103 本年利润 profit for the current year 1+XM1(|c`
120 4104 利润分配 allocation of profits 0_MtmmL.
121 4201 库存股 treasury stock `ZI -1&Y3
五、成本类 #Nco|v
122 5001 生产成本 production cost Ot:}Ncq^\O
123 5101 制造费用 cost of production ?2dI8bG
124 5201 劳务成本 service cost 4K?
\5(b
125 5301 研发支出 research and development expenditures Z*UV
byC
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor h,]VWG
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor h&}iH
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor K5BL4N
六、损益类 Q9xb7)G
129 6001 主营业务收入 main business income 3JBXGT0gJ
130 6011 利息收入 金融共用 interest income financial sharing e6J^J&`|4
135 6051 其他业务收入 other business income U"+W)rUd
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance g=@d!]Z~[
137 6101 公允价值变动损益 sound value flexible loss and profit 4nh=Dq[
138 6111 投资收益 income on investment ugE!EEy[^
142 6301 营业外收入 nonrevenue receipt A~<!@`NjB
143 6401 主营业务成本 main business cost m_@XoS
yxI
144 6402 其他业务支出 other business expense +{V`{'
145 6405 营业税金及附加 business tariff and annex y1Z>{SDiq
146 6411 利息支出 金融共用 interest expense financial sharing 5Pn.c!
155 6601 销售费用 marketing cost +jF2{"
156 6602 管理费用 managing cost ~&Ne
P
157 6603 财务费用 financial cost _N^w5EBC]
158 6604 勘探费用 exploration expense BI %XF
9{
159 6701 资产减值损失 loss from asset devaluation HG?+b
160 6711 营业外支出 nonoperating expense NlKVl~_ C
161 6801 所得税 income tax 7*KUM6z
162 6901 以前年度损益调整 prior year profit and loss adjustment