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一、资产类 7@*l2edXm+
1 1001 库存现金 cash on hand |0e7<[
2 1002 银行存款 bank deposit X|iWnz+^
5 1015 其他货币资金 other monetary capital 1ehl=WN
9 1101 交易性金融资产 transaction monetary assets 'ixu+.ZL/
11 1121 应收票据 notes receivable @ZUrr_|
12 1122 应收账款 Account receivable FhkS"y
13 1123 预付账款 account prepaid q;<=MO/
14 1131 应收股利 dividend receivable QFS5PZ
15 1132 应收利息 accrued interest receivable D#I^;Xg0h
21 1231 其他应收款 accounts receivable-others S[zX@3eZV
22 1241 坏账准备 had debts reserve ]s))O6^f
28 1401 材料采购 procurement of materials Xi~%,~
29 1402 在途物资 materials in transit |)pRkn8x
30 1403 原材料 raw materials Cj6+zJ
32 1406 库存商品 commodity stocks /\0rR
T
33 1407 发出商品 goods in transit NEb M>1>^
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles BD(Y=g
42 1461 存货跌价准备 reserve against stock price declining ^UEExjf
43 1501 待摊费用 fees to be apportioned ^[]@dk9
45 1521 持有至到期投资 hold investment due IW<nfg
46 1522 持有至到期投资减值准备 hold investment due reduction reserve X>W2aDuEZ
47 1523 可供出售金融资产 financial assets available for sale wG\ +C'&~
48 1524 长期股权投资 long-term stock ownership investment lPywrTG0
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve )=vQrMyB
50 1526 投资性房地产 investment real eastate <HC5YA)4
51 1531 长期应收款 long-term account receivable |\W9$V
52 1541 未实现融资收益 unrealized financing income th?w&;L
54 1601 固定资产 permanent assets C=&rPUX{
55 1602 累计折旧 accumulated depreciation 25zmde~ w
56 1603 固定资产减值准备permanent assets reduction reserve (WISf}[l;
57 1604 在建工程 construction in process ~5Cid)Q}@o
58 1605 工程物资 engineer material [10y 13
59 1606 固定资产清理 disposal of fixed assets \=yWJ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _3'FX#xc
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing :
47bf<w|Y
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5@kNvi
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 }CCTz0[D"
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture k+D"LA%J
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 3i
I 4yg
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7`c\~_Df_
67 1701 无形资产 intangible assets 'wg>=|Q5
68 1702 累计摊销 accumulated amortization KDX1_r=Y
69 1703 无形资产减值准备 intangible assets reduction reserve ,L.*95,
70 1711 商誉 business reputation 'kC,pN{->
71 1801 长期待摊费用 long-term deferred expenses S1Nwm?z
72 1811 递延所得税资产 deferred income tax assets nN]GO}
73 1901 待处理财产损溢 waiting assets profit and loss ~mR@L `"l
二、负债类 debt group QQPT=_P]
74 2001 短期借款 short-term loan !pqfx93R*
81 2101 交易性金融负债 transaction financial liabilities T|%pvTIe
83 2201 应付票据 notes payable =G9 9U/
84 2202 应付账款 account payable IOjp'6Yr
85 2205 预收账款 item received in advance 6Kbc:wlR
86 2211 应付职工薪酬 employee pay payable h|T_
k
87 2221 应交税费 tax payable 0,z3A>C
88 2231 应付股利 dividend payable j^Vr!y
89 2232 应付利息 interest payable D["~G v
90 2241 其他应付款 other account payable %lbDcEsf9
97 2401 预提费用 withholding expenses j+9;Cp]N V
98 2411 预计负债 estimated liabilities 5vmc'Om
99 2501 递延收益 deferred income =Lc!L
!(,b
100 2601 长期借款 money borrowed for long term L*QX21@wC
101 2602 长期债券 long-term bond 0'3f^Ajf
106 2801 长期应付款 long-term account payable ~v$1@DQ}
107 2802 未确认融资费用 unacknowledged financial charges Bo#,)%80
108 2811 专项应付款 special accounts payable 2:6W_[7l!
109 2901 递延所得税负债 deferred income tax liabilities wi gs1
三、共同类 o
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112 3101 衍生工具 derivative tool i eL7jN,'m
113 3201 套期工具 arbitrage tool ;K$ !c5
114 3202 被套期项目 arbitrage project tpY]Mz[
J
四、所有者权益类 O)jpnNz
115 4001 实收资本 paid-up capital @|2L>
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116 4002 资本公积 contributed surplus l+vD`aJ 3
117 4101 盈余公积 earned surplus :Rftn6!
119 4103 本年利润 profit for the current year cS2PrsUx
120 4104 利润分配 allocation of profits d:X@zUR*)
121 4201 库存股 treasury stock ms]r1x"
五、成本类 )/y7Fh
122 5001 生产成本 production cost 'xP&u<(F
123 5101 制造费用 cost of production h
b. ^&
124 5201 劳务成本 service cost 0aRHXc2<
125 5301 研发支出 research and development expenditures s;ivoGe}
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor -`8pahI
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor '-l.2IUyT
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor g!\H^d4
六、损益类 %4QpDt
129 6001 主营业务收入 main business income VRs|";
130 6011 利息收入 金融共用 interest income financial sharing #aua6V!"
135 6051 其他业务收入 other business income m}$7d5
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ^cnTZzT#Q
137 6101 公允价值变动损益 sound value flexible loss and profit Ym8
V)
138 6111 投资收益 income on investment V"Sa9P{y"
142 6301 营业外收入 nonrevenue receipt */6lyODf
143 6401 主营业务成本 main business cost (B^rW,V[R
144 6402 其他业务支出 other business expense GyZpdp!
145 6405 营业税金及附加 business tariff and annex yp!7^
146 6411 利息支出 金融共用 interest expense financial sharing nf0]
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155 6601 销售费用 marketing cost 1s _N!a
156 6602 管理费用 managing cost T\wfYuc&X
157 6603 财务费用 financial cost _yRD*2 !;
158 6604 勘探费用 exploration expense {6tj$&\)
159 6701 资产减值损失 loss from asset devaluation 'nT#c[x[0
160 6711 营业外支出 nonoperating expense }1#prQ0F
161 6801 所得税 income tax Z_h-5VU-
162 6901 以前年度损益调整 prior year profit and loss adjustment