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一、资产类 F{E`MK~f_
1 1001 库存现金 cash on hand C8O<fwNM
2 1002 银行存款 bank deposit RBpv40n0
5 1015 其他货币资金 other monetary capital IM_SZs
9 1101 交易性金融资产 transaction monetary assets ,+v>(h>q
11 1121 应收票据 notes receivable HfEl
TC:3f
12 1122 应收账款 Account receivable 6$t
+Q~2G!
13 1123 预付账款 account prepaid _FCg5F2U
14 1131 应收股利 dividend receivable x b!&'cw
15 1132 应收利息 accrued interest receivable !$p E=~1C
21 1231 其他应收款 accounts receivable-others -0+h&CO
22 1241 坏账准备 had debts reserve lL,0IfC,
28 1401 材料采购 procurement of materials $XcuU
sG
29 1402 在途物资 materials in transit N7!(4|14
30 1403 原材料 raw materials Nk<H=kw+
32 1406 库存商品 commodity stocks '26
,.1
33 1407 发出商品 goods in transit bZ}T;!U?I
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles TiKfIv
42 1461 存货跌价准备 reserve against stock price declining ,WE2MAjhT
43 1501 待摊费用 fees to be apportioned 4veXg/l
45 1521 持有至到期投资 hold investment due <CWOx&hr
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2BO"mc<#$
47 1523 可供出售金融资产 financial assets available for sale ,L; y>::1
48 1524 长期股权投资 long-term stock ownership investment R]l2,0:
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ;Q<2Y#
50 1526 投资性房地产 investment real eastate t\O#5mo
51 1531 长期应收款 long-term account receivable YoSBS
52 1541 未实现融资收益 unrealized financing income $U'*}S
54 1601 固定资产 permanent assets 'M
fVZho{
55 1602 累计折旧 accumulated depreciation .SDE6nvbW
56 1603 固定资产减值准备permanent assets reduction reserve &X,6v
57 1604 在建工程 construction in process S_;m+Ytg
58 1605 工程物资 engineer material f.:0T&%G
59 1606 固定资产清理 disposal of fixed assets #e[igxwi
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 0U!_ o2]
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _pkmHj(
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _Nf%x1m5s
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 cHJ4[x=
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture "Mh}n-oju
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 vofBS
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation - H`,`#{
67 1701 无形资产 intangible assets ,Y@4d79
68 1702 累计摊销 accumulated amortization {( Ba
69 1703 无形资产减值准备 intangible assets reduction reserve Y ^5RM
70 1711 商誉 business reputation ~JB4s%&
71 1801 长期待摊费用 long-term deferred expenses pwl7aC+6d
72 1811 递延所得税资产 deferred income tax assets ufN`=IJ%
73 1901 待处理财产损溢 waiting assets profit and loss %F(lq*8X
二、负债类 debt group Q
822 #
74 2001 短期借款 short-term loan J"fv5
{
81 2101 交易性金融负债 transaction financial liabilities >[<f\BN|
83 2201 应付票据 notes payable N~DO_^
84 2202 应付账款 account payable {*X|)nr
85 2205 预收账款 item received in advance fz%e?@>q
86 2211 应付职工薪酬 employee pay payable fo e)_
87 2221 应交税费 tax payable nMOXy\&mI
88 2231 应付股利 dividend payable 58]t iP"
89 2232 应付利息 interest payable [jTZxH<
90 2241 其他应付款 other account payable X\5EF7:S
97 2401 预提费用 withholding expenses ootkf=
98 2411 预计负债 estimated liabilities !*}E
99 2501 递延收益 deferred income ;pG5zRe
100 2601 长期借款 money borrowed for long term G5UNW<P2C
101 2602 长期债券 long-term bond W,.Exh
106 2801 长期应付款 long-term account payable x) R4_3
107 2802 未确认融资费用 unacknowledged financial charges iThf\
108 2811 专项应付款 special accounts payable
70Ei<
109 2901 递延所得税负债 deferred income tax liabilities twp~#s:\z
三、共同类 LG=_>:~t>
112 3101 衍生工具 derivative tool oP:/%
113 3201 套期工具 arbitrage tool ?$=Ml$
114 3202 被套期项目 arbitrage project 5Z[HlN|-!
四、所有者权益类 JQSczE3
115 4001 实收资本 paid-up capital E#\'$@8j
116 4002 资本公积 contributed surplus '
E cd\p
117 4101 盈余公积 earned surplus ,P X7}//X^
119 4103 本年利润 profit for the current year >viLvDng
120 4104 利润分配 allocation of profits P?zL`czWd
121 4201 库存股 treasury stock G4"n`89LK
五、成本类 Hm_&``='
122 5001 生产成本 production cost T/q*k)IoR
123 5101 制造费用 cost of production nz Klue
124 5201 劳务成本 service cost p+Fh9N<F9
125 5301 研发支出 research and development expenditures UM. Se(kS
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor UC!"1)~mt`
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor :-j/Y'H_
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor B
Wzo|isv
六、损益类 C`\yc_b9Pf
129 6001 主营业务收入 main business income 1
Ch0O__2L
130 6011 利息收入 金融共用 interest income financial sharing 1(/rg
135 6051 其他业务收入 other business income la{o<||Aq
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _J0(GuG=~
137 6101 公允价值变动损益 sound value flexible loss and profit IDp2#qg_
138 6111 投资收益 income on investment &izk$~
142 6301 营业外收入 nonrevenue receipt !{XVaQ?x
143 6401 主营业务成本 main business cost Yz>8 Nn '_
144 6402 其他业务支出 other business expense XpdjWLO]C<
145 6405 营业税金及附加 business tariff and annex 6^TWY[z2%
146 6411 利息支出 金融共用 interest expense financial sharing 20 )8e!jP
155 6601 销售费用 marketing cost #ihHAiy3
156 6602 管理费用 managing cost FZfhiIf
157 6603 财务费用 financial cost vcSb:('
158 6604 勘探费用 exploration expense ?IR+OCAA
159 6701 资产减值损失 loss from asset devaluation ]GzfU'fOn|
160 6711 营业外支出 nonoperating expense RYM[{]4b5F
161 6801 所得税 income tax )>!y7/3
162 6901 以前年度损益调整 prior year profit and loss adjustment