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一、资产类 zIFL?8!H9{
1 1001 库存现金 cash on hand (Y)h+}n5N
2 1002 银行存款 bank deposit %#9 ~V
5 1015 其他货币资金 other monetary capital @U{M"1zZe
9 1101 交易性金融资产 transaction monetary assets oNZW#<K
11 1121 应收票据 notes receivable c!Vc_@V,
12 1122 应收账款 Account receivable m!60.
13 1123 预付账款 account prepaid SWb5K0YRn
14 1131 应收股利 dividend receivable 6W;k
IoB
15 1132 应收利息 accrued interest receivable
h\d($Ki
21 1231 其他应收款 accounts receivable-others 2hJ3m+N^
22 1241 坏账准备 had debts reserve 7V
(7JV<>
28 1401 材料采购 procurement of materials x Ui!|c
29 1402 在途物资 materials in transit _KVB~loT
30 1403 原材料 raw materials Rk%M~ D*-
32 1406 库存商品 commodity stocks dY<#a,e
S
33 1407 发出商品 goods in transit 3gy;$}Lq T
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 3 ?F@jEQk
42 1461 存货跌价准备 reserve against stock price declining *hs<Ez.cC
43 1501 待摊费用 fees to be apportioned 2TEeP7
45 1521 持有至到期投资 hold investment due B:4qW[U#
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2gAdZE&Y
47 1523 可供出售金融资产 financial assets available for sale X-#mv|3
48 1524 长期股权投资 long-term stock ownership investment hX%v`8
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve (B,t
1+%
50 1526 投资性房地产 investment real eastate dY@Tt&k8E
51 1531 长期应收款 long-term account receivable jA4v?(AO}#
52 1541 未实现融资收益 unrealized financing income kZ-~
;fBe
54 1601 固定资产 permanent assets BJxmW's/
55 1602 累计折旧 accumulated depreciation r/sRXM:3cZ
56 1603 固定资产减值准备permanent assets reduction reserve I%>]!X
57 1604 在建工程 construction in process ptyDv
58 1605 工程物资 engineer material jjT2k
59 1606 固定资产清理 disposal of fixed assets BC{J3<0bf@
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing |/=p
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ' 5 qL
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 9c}]:3#XO
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 u6I0<i_KZ
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture D.R|HqZ
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 zMzf=~
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation [pgkY!R?)
67 1701 无形资产 intangible assets '3UIriY6
68 1702 累计摊销 accumulated amortization gc7:Rb^E5t
69 1703 无形资产减值准备 intangible assets reduction reserve {C0^D*U:
70 1711 商誉 business reputation
e=)*O
71 1801 长期待摊费用 long-term deferred expenses nQ!#G(_nO
72 1811 递延所得税资产 deferred income tax assets q\y#
73 1901 待处理财产损溢 waiting assets profit and loss GVc[p\h(
二、负债类 debt group Ox*T:5
74 2001 短期借款 short-term loan
i^ cM@?
81 2101 交易性金融负债 transaction financial liabilities n[:AV
83 2201 应付票据 notes payable QqK{~I|l
84 2202 应付账款 account payable 9hLmrYNM1
85 2205 预收账款 item received in advance p
z+}7
86 2211 应付职工薪酬 employee pay payable ?Gv!d
87 2221 应交税费 tax payable `(Q_ 65y
88 2231 应付股利 dividend payable r]//Q6|S
89 2232 应付利息 interest payable ySK Yqt z
90 2241 其他应付款 other account payable YSz$` 7i
97 2401 预提费用 withholding expenses \v
P2B
98 2411 预计负债 estimated liabilities i
=fOdp
99 2501 递延收益 deferred income hOL y*%
100 2601 长期借款 money borrowed for long term _KhEwd
101 2602 长期债券 long-term bond vua1i
N1
106 2801 长期应付款 long-term account payable 2N8sq(LK{
107 2802 未确认融资费用 unacknowledged financial charges (9 z.IH7}k
108 2811 专项应付款 special accounts payable }Oh'YX#[
109 2901 递延所得税负债 deferred income tax liabilities HD8"=7zJk
三、共同类 IfmIX+t?
112 3101 衍生工具 derivative tool ]G
o~]7(5|
113 3201 套期工具 arbitrage tool \
[^)
WQ
114 3202 被套期项目 arbitrage project q,,>:]f#
四、所有者权益类 ?)o4 Kt'h
115 4001 实收资本 paid-up capital dYew7
116 4002 资本公积 contributed surplus !_z<W~t"
117 4101 盈余公积 earned surplus @1SKgb
t>
119 4103 本年利润 profit for the current year n.Eoi4jV'
120 4104 利润分配 allocation of profits e5>5/l]jsg
121 4201 库存股 treasury stock )>X|o$2
五、成本类 # pjyhH@
122 5001 生产成本 production cost k1Mxsd
123 5101 制造费用 cost of production UFIA
gNKl
124 5201 劳务成本 service cost si!9Gz;
125 5301 研发支出 research and development expenditures IU'!?XVo
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor W/ZahPPq
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor wI]R+.
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor vz#wP
六、损益类 v!{'23`87
129 6001 主营业务收入 main business income 6=g]Y!o$
130 6011 利息收入 金融共用 interest income financial sharing Jyz$&jqyr'
135 6051 其他业务收入 other business income #nf%ojh
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance xX
&>5 "
137 6101 公允价值变动损益 sound value flexible loss and profit +?5Uy*$
138 6111 投资收益 income on investment gC_s\WU
142 6301 营业外收入 nonrevenue receipt HSr"M.k5
143 6401 主营业务成本 main business cost hKzBq*cV
144 6402 其他业务支出 other business expense $6&GAJe
145 6405 营业税金及附加 business tariff and annex Ibv_D$cT
146 6411 利息支出 金融共用 interest expense financial sharing D_19sN@0m
155 6601 销售费用 marketing cost Z/6'kE{l
156 6602 管理费用 managing cost j#nO6\&o
157 6603 财务费用 financial cost hA1gkEM2o
158 6604 勘探费用 exploration expense 2c>H(t h=
159 6701 资产减值损失 loss from asset devaluation Q1ABn
acR
160 6711 营业外支出 nonoperating expense w(e+o.:
161 6801 所得税 income tax $kD`$L@U
162 6901 以前年度损益调整 prior year profit and loss adjustment