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一、资产类 iO;
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1 1001 库存现金 cash on hand %ULr8)R;
2 1002 银行存款 bank deposit 9(wK@
5 1015 其他货币资金 other monetary capital
x]ot 2
9 1101 交易性金融资产 transaction monetary assets "kqPmeI
11 1121 应收票据 notes receivable RViuJ;
12 1122 应收账款 Account receivable U:_^#\p
13 1123 预付账款 account prepaid 0_t!T'jr7
14 1131 应收股利 dividend receivable '1/i"yoW
15 1132 应收利息 accrued interest receivable 7. ;3e@s
21 1231 其他应收款 accounts receivable-others ]e@Oiq
22 1241 坏账准备 had debts reserve ~61v5@
28 1401 材料采购 procurement of materials u\JNr}bL
29 1402 在途物资 materials in transit c~
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30 1403 原材料 raw materials r]36zX v
32 1406 库存商品 commodity stocks k"w"hg&e
33 1407 发出商品 goods in transit iOO)Q\
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles VY\&8n}e(
42 1461 存货跌价准备 reserve against stock price declining 8Uxne2e
43 1501 待摊费用 fees to be apportioned }RqK84K
45 1521 持有至到期投资 hold investment due :*\P n!r
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4+ Z]3oIRE
47 1523 可供出售金融资产 financial assets available for sale x-3\Ls[I
48 1524 长期股权投资 long-term stock ownership investment [!OxZ!
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ,zY$8y]
50 1526 投资性房地产 investment real eastate lHX72s|V
51 1531 长期应收款 long-term account receivable i~J'% a<Qp
52 1541 未实现融资收益 unrealized financing income Q]>.b%s[
54 1601 固定资产 permanent assets ]OzUGXxo~
55 1602 累计折旧 accumulated depreciation ?FcAXA/J{
56 1603 固定资产减值准备permanent assets reduction reserve S{m%H{A!
57 1604 在建工程 construction in process u;c?d!E
58 1605 工程物资 engineer material \)|hogI|f
59 1606 固定资产清理 disposal of fixed assets U4B(#2'
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 83q6Sv
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ~qOa\#x_
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture [cp+i^f
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 ')3
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64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
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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 ~/P[J
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^J;bso`
67 1701 无形资产 intangible assets XOS[No~
68 1702 累计摊销 accumulated amortization C3YT1tK
69 1703 无形资产减值准备 intangible assets reduction reserve `W*U4?M
70 1711 商誉 business reputation 9q[oa5INd
71 1801 长期待摊费用 long-term deferred expenses Dm<A
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72 1811 递延所得税资产 deferred income tax assets /t"3!Z?BOv
73 1901 待处理财产损溢 waiting assets profit and loss W6/
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二、负债类 debt group :6\qpex
74 2001 短期借款 short-term loan 9qG6Pb
81 2101 交易性金融负债 transaction financial liabilities Jg|XH
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83 2201 应付票据 notes payable ,01"SWE
84 2202 应付账款 account payable 0:Ol7
85 2205 预收账款 item received in advance )P|),S,;Z
86 2211 应付职工薪酬 employee pay payable oM`0y@QCf
87 2221 应交税费 tax payable Q$Q([Au
88 2231 应付股利 dividend payable Y/zj[>
89 2232 应付利息 interest payable 65Yv4pNL
90 2241 其他应付款 other account payable '1s0D]
97 2401 预提费用 withholding expenses a!AA]
98 2411 预计负债 estimated liabilities V6re
qEh
99 2501 递延收益 deferred income >I&5j/&}+
100 2601 长期借款 money borrowed for long term j eP
101 2602 长期债券 long-term bond !d0kV,F:
106 2801 长期应付款 long-term account payable '(|ofJe!
107 2802 未确认融资费用 unacknowledged financial charges :G%61x&=Zc
108 2811 专项应付款 special accounts payable N[
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109 2901 递延所得税负债 deferred income tax liabilities pg)WKbV
三、共同类 :X
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112 3101 衍生工具 derivative tool 0.k7oB;f(@
113 3201 套期工具 arbitrage tool 81
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114 3202 被套期项目 arbitrage project YteO6A;
四、所有者权益类 ,1o FPa{?
115 4001 实收资本 paid-up capital W v+?TEP
116 4002 资本公积 contributed surplus o:Sa,
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117 4101 盈余公积 earned surplus %M|hA#04vZ
119 4103 本年利润 profit for the current year j HJ`,#
120 4104 利润分配 allocation of profits L0WN\|D
121 4201 库存股 treasury stock |4 0`B% Z
五、成本类 b2&0Hx
122 5001 生产成本 production cost dVT$ VQg
123 5101 制造费用 cost of production 9m~p0 ILh
124 5201 劳务成本 service cost 7! INkH]
125 5301 研发支出 research and development expenditures ]|PiF+
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor p
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127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor %aVq+kC h
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor -4{<=y?"a
六、损益类 CdjI`
129 6001 主营业务收入 main business income Fyatd
130 6011 利息收入 金融共用 interest income financial sharing CN8Y\<Ar
135 6051 其他业务收入 other business income
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136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ={@6{-tl
137 6101 公允价值变动损益 sound value flexible loss and profit V{3x!+q
138 6111 投资收益 income on investment |imM#wF
142 6301 营业外收入 nonrevenue receipt UhQj
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143 6401 主营业务成本 main business cost Od,qbU4O
144 6402 其他业务支出 other business expense K/yxE|w<
145 6405 营业税金及附加 business tariff and annex :(*V?WI
146 6411 利息支出 金融共用 interest expense financial sharing [~c|mOk
155 6601 销售费用 marketing cost -**g
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156 6602 管理费用 managing cost |[aiJR[Q
157 6603 财务费用 financial cost -Cc^d!::
158 6604 勘探费用 exploration expense h^(*Tv-!
159 6701 资产减值损失 loss from asset devaluation 5(Q%XQV*P
160 6711 营业外支出 nonoperating expense Gm^U;u}=f
161 6801 所得税 income tax |~mOfuQb
162 6901 以前年度损益调整 prior year profit and loss adjustment