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一、资产类 )&O2
l
1 1001 库存现金 cash on hand 2@tnOs(*
2 1002 银行存款 bank deposit 5T#v&
5 1015 其他货币资金 other monetary capital &q<k0_5Q
9 1101 交易性金融资产 transaction monetary assets %.=}v7&<z
11 1121 应收票据 notes receivable ~4~r
12 1122 应收账款 Account receivable D?_K5a&v,
13 1123 预付账款 account prepaid &233QRYM
14 1131 应收股利 dividend receivable 2JK
'!Ry)
15 1132 应收利息 accrued interest receivable Uwkxc
21 1231 其他应收款 accounts receivable-others a
4ViVy
22 1241 坏账准备 had debts reserve bSw^a{~)
28 1401 材料采购 procurement of materials
@!OXLM
29 1402 在途物资 materials in transit u1X^#K$nu'
30 1403 原材料 raw materials 0V3dc+t)O
32 1406 库存商品 commodity stocks yq;[1O_9C
33 1407 发出商品 goods in transit VrRF2(Kn?
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles +45SKu=
42 1461 存货跌价准备 reserve against stock price declining GV0@We~
43 1501 待摊费用 fees to be apportioned PI*@.kqR-
45 1521 持有至到期投资 hold investment due hY
zP6?K"
46 1522 持有至到期投资减值准备 hold investment due reduction reserve .*`^dt
47 1523 可供出售金融资产 financial assets available for sale r&8aB85
48 1524 长期股权投资 long-term stock ownership investment ![B|Nxq}@
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ^ELZ35=qZ
50 1526 投资性房地产 investment real eastate E:8*o7
51 1531 长期应收款 long-term account receivable =OFhM7
52 1541 未实现融资收益 unrealized financing income #l}Fk)dj
54 1601 固定资产 permanent assets 23r(4
55 1602 累计折旧 accumulated depreciation fhN\AjB6Td
56 1603 固定资产减值准备permanent assets reduction reserve nRBS&&V
57 1604 在建工程 construction in process Q8`V0E\~
58 1605 工程物资 engineer material wIi(\]Q
59 1606 固定资产清理 disposal of fixed assets "B:FSWM_-
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing KE,.Evyu=
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing v Z]j%c@
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture H[.)&7M\
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
]+Whv%M
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2*75*
EQCH
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 &fB=&jc*j
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation .;
7V]B1o
67 1701 无形资产 intangible assets q!Ek
EW\n
68 1702 累计摊销 accumulated amortization 8D)1ZUx7`
69 1703 无形资产减值准备 intangible assets reduction reserve LujLC&S
70 1711 商誉 business reputation < +*
71 1801 长期待摊费用 long-term deferred expenses WOj}+?/3 R
72 1811 递延所得税资产 deferred income tax assets iHNQxLkk{:
73 1901 待处理财产损溢 waiting assets profit and loss AI3x,rk#
二、负债类 debt group 7_ oUuNw
74 2001 短期借款 short-term loan |1_
$\k9Y&
81 2101 交易性金融负债 transaction financial liabilities Kuh3.1#o
83 2201 应付票据 notes payable %"r9;^bj&<
84 2202 应付账款 account payable -crMO57/
85 2205 预收账款 item received in advance L~PiDQr?r
86 2211 应付职工薪酬 employee pay payable YT8q0BR]
87 2221 应交税费 tax payable `0ym3} (O
88 2231 应付股利 dividend payable 5!A:xV]6]
89 2232 应付利息 interest payable 6V$ )ym*F
90 2241 其他应付款 other account payable X[.%[G|oj}
97 2401 预提费用 withholding expenses b/[X8w'VP
98 2411 预计负债 estimated liabilities a%c <3'
99 2501 递延收益 deferred income !IR
cv
a
100 2601 长期借款 money borrowed for long term Nsh/
101 2602 长期债券 long-term bond cz IEkm
106 2801 长期应付款 long-term account payable qZ!kVrmg&
107 2802 未确认融资费用 unacknowledged financial charges (.=Y_g.
108 2811 专项应付款 special accounts payable -Wa<}Tz
109 2901 递延所得税负债 deferred income tax liabilities BC!) g+8
三、共同类 5xr>B7MRM?
112 3101 衍生工具 derivative tool ngZq]8=o
113 3201 套期工具 arbitrage tool +i}H $.
114 3202 被套期项目 arbitrage project fLs>|Rh
四、所有者权益类 %iNgHoH
115 4001 实收资本 paid-up capital k(RKAFjY
116 4002 资本公积 contributed surplus qnya
cI
117 4101 盈余公积 earned surplus E8av/O
VUd
119 4103 本年利润 profit for the current year !EKt$8W
120 4104 利润分配 allocation of profits u\ 7Y
_`8
121 4201 库存股 treasury stock O-7)"
五、成本类 6t7FklM%
122 5001 生产成本 production cost l4$ sku-
123 5101 制造费用 cost of production 'V%w{ZiiV
124 5201 劳务成本 service cost x7e0&
125 5301 研发支出 research and development expenditures 8Y8bFWuc
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \y271}'
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor !D1#3?L
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor qQ]fM$!
六、损益类 3c#^@Bj(-e
129 6001 主营业务收入 main business income <LH6my
130 6011 利息收入 金融共用 interest income financial sharing i?d545. u
135 6051 其他业务收入 other business income :4[>]&:u3
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [L-wAk:Fb
137 6101 公允价值变动损益 sound value flexible loss and profit =LIb0TZ2
138 6111 投资收益 income on investment eb}XooX
142 6301 营业外收入 nonrevenue receipt ncadVheKt
143 6401 主营业务成本 main business cost .n_Z0&i/w
144 6402 其他业务支出 other business expense H[:lQ\
145 6405 营业税金及附加 business tariff and annex P%&|?e~D^
146 6411 利息支出 金融共用 interest expense financial sharing "4xo,JUf
155 6601 销售费用 marketing cost :mDOqlXW/
156 6602 管理费用 managing cost g:~q&b[q6
157 6603 财务费用 financial cost oMYFfnoAa
158 6604 勘探费用 exploration expense !W,LG$=/
159 6701 资产减值损失 loss from asset devaluation ?A\+s,9
160 6711 营业外支出 nonoperating expense !/H `
161 6801 所得税 income tax ,)U%6=o#}
162 6901 以前年度损益调整 prior year profit and loss adjustment