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一、资产类 6?N4l ]l
1 1001 库存现金 cash on hand v?L
2 1002 银行存款 bank deposit KU-'+k2s;p
5 1015 其他货币资金 other monetary capital j&5G\6:
9 1101 交易性金融资产 transaction monetary assets ((XE\V\}Z
11 1121 应收票据 notes receivable L>dkrr)e
12 1122 应收账款 Account receivable C,/O
13 1123 预付账款 account prepaid _a](V6
14 1131 应收股利 dividend receivable x?#I4RJH;
15 1132 应收利息 accrued interest receivable GcT;e5D
21 1231 其他应收款 accounts receivable-others F/>*Ifs
22 1241 坏账准备 had debts reserve lwc5S`"
28 1401 材料采购 procurement of materials (89Ji'dc
29 1402 在途物资 materials in transit .u l
53 m
30 1403 原材料 raw materials WmeKl
32 1406 库存商品 commodity stocks 8nCp\0
33 1407 发出商品 goods in transit hoenQ6N^:
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles H3, ut
42 1461 存货跌价准备 reserve against stock price declining ?]c+j1i
43 1501 待摊费用 fees to be apportioned ,M QVE
45 1521 持有至到期投资 hold investment due ks*Y9D*=
46 1522 持有至到期投资减值准备 hold investment due reduction reserve jNA1O68N
47 1523 可供出售金融资产 financial assets available for sale `0{ S3v
48 1524 长期股权投资 long-term stock ownership investment 0"78/6XIs
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ]IZ>2!6r
50 1526 投资性房地产 investment real eastate !SO8O
51 1531 长期应收款 long-term account receivable +L0w;w T
52 1541 未实现融资收益 unrealized financing income ]ab#q=
54 1601 固定资产 permanent assets 3uV4/%U
55 1602 累计折旧 accumulated depreciation qj!eLA-aD
56 1603 固定资产减值准备permanent assets reduction reserve c
pk^!@c
57 1604 在建工程 construction in process Gh}yb-$N`&
58 1605 工程物资 engineer material ](#&.q%5!
59 1606 固定资产清理 disposal of fixed assets :]PM_V|
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing D'b#,a;V
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing wG1l+^p
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture er2cQS7R
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture N2ied^* 0
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture d,0 }VaY=D
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Zp&@h-%YoD
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation n_Onr0EvO
67 1701 无形资产 intangible assets 9Ma0^_
68 1702 累计摊销 accumulated amortization O/Rhf[7v*
69 1703 无形资产减值准备 intangible assets reduction reserve fKHE;A*>%
70 1711 商誉 business reputation ['q&@_d7
71 1801 长期待摊费用 long-term deferred expenses }^-<k0A4?
72 1811 递延所得税资产 deferred income tax assets c)}2K0
73 1901 待处理财产损溢 waiting assets profit and loss xyA-P& N
二、负债类 debt group ibp
zeuUl
74 2001 短期借款 short-term loan HpVjee
81 2101 交易性金融负债 transaction financial liabilities sbj";h=E
83 2201 应付票据 notes payable `y^sITr
84 2202 应付账款 account payable -r<#rITH"
85 2205 预收账款 item received in advance UG;Y^?Ppe5
86 2211 应付职工薪酬 employee pay payable HN6}R|IH
87 2221 应交税费 tax payable 2;$k(x]
88 2231 应付股利 dividend payable +9XQ[57
89 2232 应付利息 interest payable t*G
/]
90 2241 其他应付款 other account payable ua5?(,E`']
97 2401 预提费用 withholding expenses `.%JjsD<
98 2411 预计负债 estimated liabilities _Ov;4nt!
99 2501 递延收益 deferred income yClx` S(
100 2601 长期借款 money borrowed for long term .]x2K-Sf
101 2602 长期债券 long-term bond W_`A"WdT.
106 2801 长期应付款 long-term account payable i3VW1~ .8
107 2802 未确认融资费用 unacknowledged financial charges 1L nyWZ
108 2811 专项应付款 special accounts payable F_;DN:
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109 2901 递延所得税负债 deferred income tax liabilities ,=QM#l]
三、共同类 ObG|o1b
112 3101 衍生工具 derivative tool e@#kRklV&
113 3201 套期工具 arbitrage tool 6KZf%)$
114 3202 被套期项目 arbitrage project ;CHi\+` 5
四、所有者权益类 ])DX%$f
115 4001 实收资本 paid-up capital c{+A J8
116 4002 资本公积 contributed surplus Hr<o!e{Y
117 4101 盈余公积 earned surplus m#vL*]c}
119 4103 本年利润 profit for the current year k S#
CEU7
120 4104 利润分配 allocation of profits A{ eL l
121 4201 库存股 treasury stock *?ITns W<
五、成本类 . @q-B+Eg
122 5001 生产成本 production cost b5G}3)'w
123 5101 制造费用 cost of production ;`YkMS`=W
124 5201 劳务成本 service cost ;%C'FV e]
125 5301 研发支出 research and development expenditures @f+8%I3D
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor /u%h8!"R
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }[+!$#
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor y&m0Lz53Z
六、损益类 %xZG*2vc!B
129 6001 主营业务收入 main business income g7
V8D
130 6011 利息收入 金融共用 interest income financial sharing ?>c=}I#Ui-
135 6051 其他业务收入 other business income *^\HU
=&
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance j%u-dr
137 6101 公允价值变动损益 sound value flexible loss and profit mW2,1}Jv
138 6111 投资收益 income on investment 3.d"rl
142 6301 营业外收入 nonrevenue receipt \c v?^AI
143 6401 主营业务成本 main business cost K,'*Dz
144 6402 其他业务支出 other business expense kd`0E-QU
145 6405 营业税金及附加 business tariff and annex [H<bh%
146 6411 利息支出 金融共用 interest expense financial sharing "xmP6=1
155 6601 销售费用 marketing cost :2
>hoAJJ
156 6602 管理费用 managing cost @ V08U!
157 6603 财务费用 financial cost xkNyvqcw
158 6604 勘探费用 exploration expense Migd(uw'
159 6701 资产减值损失 loss from asset devaluation RO;Bl:x4
160 6711 营业外支出 nonoperating expense =*qD4qYA
161 6801 所得税 income tax Pi,QHb`>
162 6901 以前年度损益调整 prior year profit and loss adjustment