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一、资产类 s{4
2_O?,c
1 1001 库存现金 cash on hand
st >%U9
2 1002 银行存款 bank deposit g!)*CP#;
5 1015 其他货币资金 other monetary capital 9! yDZ<s
9 1101 交易性金融资产 transaction monetary assets m6Qm }""
11 1121 应收票据 notes receivable x&$8;2&.
12 1122 应收账款 Account receivable 7y$U$6
13 1123 预付账款 account prepaid Iv u'0vF
14 1131 应收股利 dividend receivable Owv}lJ
15 1132 应收利息 accrued interest receivable kovJ9
21 1231 其他应收款 accounts receivable-others ij.NSyk9
22 1241 坏账准备 had debts reserve m';4`Y5-
28 1401 材料采购 procurement of materials B3I0H6O
29 1402 在途物资 materials in transit PO|gM8E1x?
30 1403 原材料 raw materials `3z6y&dmx
32 1406 库存商品 commodity stocks J<&?Hb*|
33 1407 发出商品 goods in transit G-#rWZ&
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles xhB
-gG=
42 1461 存货跌价准备 reserve against stock price declining sHOBT,B
43 1501 待摊费用 fees to be apportioned L D%SLJ:
45 1521 持有至到期投资 hold investment due 6QNZ/Ox:
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~K
('t9|
47 1523 可供出售金融资产 financial assets available for sale A-h[vP!v|
48 1524 长期股权投资 long-term stock ownership investment Q<yvpT(
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :!FGvR6
50 1526 投资性房地产 investment real eastate AE Abny
q
51 1531 长期应收款 long-term account receivable *@WBaN+
52 1541 未实现融资收益 unrealized financing income ]H<}6}Gd
54 1601 固定资产 permanent assets <@y(i
kp>
55 1602 累计折旧 accumulated depreciation $8Z4jo
56 1603 固定资产减值准备permanent assets reduction reserve $^YHyfh
57 1604 在建工程 construction in process ?uW}
XAi
58 1605 工程物资 engineer material urQ<r{$x0
59 1606 固定资产清理 disposal of fixed assets <y#@v G
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing F|P?|
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing g\*2w
@
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture s=Kz9WLy
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 48{B} j%oU
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture a%QgL&_5
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 L^2wEF
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ?/(*cA
67 1701 无形资产 intangible assets ET%F+
68 1702 累计摊销 accumulated amortization gj&5>brP
69 1703 无形资产减值准备 intangible assets reduction reserve mqY=N~/O
70 1711 商誉 business reputation cs4IO
O$
71 1801 长期待摊费用 long-term deferred expenses *9`k$'
72 1811 递延所得税资产 deferred income tax assets 3@1$y`SN
73 1901 待处理财产损溢 waiting assets profit and loss Ml)<4@
二、负债类 debt group '}q/;}ih
74 2001 短期借款 short-term loan 'L^M"f^I
81 2101 交易性金融负债 transaction financial liabilities m]}EVa_I`/
83 2201 应付票据 notes payable 4Vd[cRh2
84 2202 应付账款 account payable 7324#Hw S
85 2205 预收账款 item received in advance Vw`%|x"Xz
86 2211 应付职工薪酬 employee pay payable ?q y*`
87 2221 应交税费 tax payable .s|5AC[
88 2231 应付股利 dividend payable GKG:iR)
89 2232 应付利息 interest payable j|b
$b,rF\
90 2241 其他应付款 other account payable "5<YN#
97 2401 预提费用 withholding expenses l .m #
98 2411 预计负债 estimated liabilities [I[*?9}$"
99 2501 递延收益 deferred income $MM[`^~
100 2601 长期借款 money borrowed for long term }s8xr>
101 2602 长期债券 long-term bond :]LW,Eql
106 2801 长期应付款 long-term account payable 8[a N5M]
107 2802 未确认融资费用 unacknowledged financial charges >}d6)s|
108 2811 专项应付款 special accounts payable 0QEcJ]Qb8
109 2901 递延所得税负债 deferred income tax liabilities BU|m{YZ$
三、共同类 'Hu+8,xA
112 3101 衍生工具 derivative tool B|=S-5pv*
113 3201 套期工具 arbitrage tool _6L'}X$)N
114 3202 被套期项目 arbitrage project 1\/~>
四、所有者权益类 @scSW5+
115 4001 实收资本 paid-up capital 46H@z=5
116 4002 资本公积 contributed surplus 4% 6@MQ[
117 4101 盈余公积 earned surplus @k/|%%uP
119 4103 本年利润 profit for the current year Mv:\T%]
120 4104 利润分配 allocation of profits 8SCXA9}
121 4201 库存股 treasury stock "i!W(}x+
五、成本类 Q*8x Bi1
122 5001 生产成本 production cost _J,*0~O$
123 5101 制造费用 cost of production eUD 5V
124 5201 劳务成本 service cost qr~zTBT]
E
125 5301 研发支出 research and development expenditures dx.Jv/Mb
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor %-|$7?~
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor u_*y~1^0
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Q{
{=
六、损益类 WJ\,Y} J
129 6001 主营业务收入 main business income JYLAu4s6
130 6011 利息收入 金融共用 interest income financial sharing hzh3p[
135 6051 其他业务收入 other business income VI.Cmw~S
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance U?EXPi6 1Z
137 6101 公允价值变动损益 sound value flexible loss and profit d-I=xpB
138 6111 投资收益 income on investment }x_:v!G
142 6301 营业外收入 nonrevenue receipt w~n+hhMF
143 6401 主营业务成本 main business cost xg;F};}5$
144 6402 其他业务支出 other business expense ?` 2z8uD/
145 6405 营业税金及附加 business tariff and annex 8C I\NR{x8
146 6411 利息支出 金融共用 interest expense financial sharing )W1[{?
155 6601 销售费用 marketing cost dSS Ai
|}
156 6602 管理费用 managing cost |w>d]eA5
157 6603 财务费用 financial cost ~Yre(8+M
158 6604 勘探费用 exploration expense O_*tDq,e
159 6701 资产减值损失 loss from asset devaluation /KlSI<T@
160 6711 营业外支出 nonoperating expense "a<:fEsSE
161 6801 所得税 income tax oYWHO<b
162 6901 以前年度损益调整 prior year profit and loss adjustment