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一、资产类 {7#03 k
1 1001 库存现金 cash on hand ubGs/Vzye
2 1002 银行存款 bank deposit !L\'Mk/=A
5 1015 其他货币资金 other monetary capital $-G`&oT
9 1101 交易性金融资产 transaction monetary assets snMQ"ju
11 1121 应收票据 notes receivable lmFA&s"m
12 1122 应收账款 Account receivable 9D4-^M:a
13 1123 预付账款 account prepaid emWGIo
14 1131 应收股利 dividend receivable >!BFt$sd
15 1132 应收利息 accrued interest receivable n9}RW;N+u
21 1231 其他应收款 accounts receivable-others 3VP $x@AV
22 1241 坏账准备 had debts reserve wGXwzU
28 1401 材料采购 procurement of materials .hz2&9Ow
29 1402 在途物资 materials in transit /7p>7q9g
30 1403 原材料 raw materials |cTpw1%I~
32 1406 库存商品 commodity stocks #8?^C]*{0
33 1407 发出商品 goods in transit z}APR@?`n8
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 9O
>z4o
42 1461 存货跌价准备 reserve against stock price declining sJ6a7A8)
43 1501 待摊费用 fees to be apportioned zl)&U=4l
45 1521 持有至到期投资 hold investment due #<#%>Y^
46 1522 持有至到期投资减值准备 hold investment due reduction reserve HF4Lqh'oco
47 1523 可供出售金融资产 financial assets available for sale w~-X>~ }
48 1524 长期股权投资 long-term stock ownership investment k^*$^;z
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve YBylyVZ
50 1526 投资性房地产 investment real eastate 1P5LH5
51 1531 长期应收款 long-term account receivable ;X7i/DQ
52 1541 未实现融资收益 unrealized financing income `p|[rS>
54 1601 固定资产 permanent assets n6cq\@~A
55 1602 累计折旧 accumulated depreciation gM, &Spn
56 1603 固定资产减值准备permanent assets reduction reserve Bcaw~WD
57 1604 在建工程 construction in process NV~vuC
58 1605 工程物资 engineer material Kq7C0)23
59 1606 固定资产清理 disposal of fixed assets /.Z
aE+
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing U"x~Jb3]O
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3]S`|#J
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 3H'*?|Y(#
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 QNJ\!+,HV
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture oc;VIK)g]c
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 1f;or_f#k?
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation k /^g*
67 1701 无形资产 intangible assets ,wTg$g-$
68 1702 累计摊销 accumulated amortization 2FT-}w0;
69 1703 无形资产减值准备 intangible assets reduction reserve jZ#UUnR%
70 1711 商誉 business reputation +2yF|/WW#
71 1801 长期待摊费用 long-term deferred expenses ^srs$
w]
72 1811 递延所得税资产 deferred income tax assets Bm<^rhJ9
73 1901 待处理财产损溢 waiting assets profit and loss Y- ~;E3(
二、负债类 debt group V/&o]b
74 2001 短期借款 short-term loan lPp6
pVr
81 2101 交易性金融负债 transaction financial liabilities L]>4Nd
83 2201 应付票据 notes payable K P6PQgc
84 2202 应付账款 account payable J";=d4Sd
85 2205 预收账款 item received in advance -pX|U~a[
86 2211 应付职工薪酬 employee pay payable w .l|G,%=
87 2221 应交税费 tax payable `:3&@.{T(
88 2231 应付股利 dividend payable WVkG2
89 2232 应付利息 interest payable id4]|jb
90 2241 其他应付款 other account payable kYtHX~@
97 2401 预提费用 withholding expenses 4@/z
98 2411 预计负债 estimated liabilities *#GDi'0
99 2501 递延收益 deferred income v,*Q]r0m
100 2601 长期借款 money borrowed for long term pj@Yqg/
101 2602 长期债券 long-term bond *+W6 P
.K
106 2801 长期应付款 long-term account payable ;%!tf{Si
107 2802 未确认融资费用 unacknowledged financial charges Vku#;:yUb^
108 2811 专项应付款 special accounts payable
^\{J5
109 2901 递延所得税负债 deferred income tax liabilities i :EO(`
三、共同类 ?"u'#f_
112 3101 衍生工具 derivative tool 26}u4W$
113 3201 套期工具 arbitrage tool v*Xk WH5
114 3202 被套期项目 arbitrage project V0S6M^\DK
四、所有者权益类 ;,v.(Z ic
115 4001 实收资本 paid-up capital K+-z Y[3
116 4002 资本公积 contributed surplus $>(9~Yh0
117 4101 盈余公积 earned surplus )Oo2<:"
119 4103 本年利润 profit for the current year *@~`d*d
120 4104 利润分配 allocation of profits XK3!V|y`
121 4201 库存股 treasury stock ]p\u$VY9
五、成本类 K7S754m
122 5001 生产成本 production cost PJ0Jjoh"Y
123 5101 制造费用 cost of production =kF?_K N
124 5201 劳务成本 service cost qz87iJp&
125 5301 研发支出 research and development expenditures /t$*W\PL@
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q$|0)
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127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor F6DxvyANr
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor InP[yFV-z
六、损益类 |;~nI'0O])
129 6001 主营业务收入 main business income |FjBKj
130 6011 利息收入 金融共用 interest income financial sharing +R9%~Z.=
135 6051 其他业务收入 other business income 7^&lbzVbm(
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance L2<+#O#
137 6101 公允价值变动损益 sound value flexible loss and profit %kJh6J
138 6111 投资收益 income on investment i<J^:7
142 6301 营业外收入 nonrevenue receipt 48:liR
143 6401 主营业务成本 main business cost ~ t"n%SgY
144 6402 其他业务支出 other business expense JR!Q,7S2!N
145 6405 营业税金及附加 business tariff and annex 7t`E@dm
146 6411 利息支出 金融共用 interest expense financial sharing 8F\~Wz 7K
155 6601 销售费用 marketing cost 2'|XtSj
156 6602 管理费用 managing cost uvR0TIF4
157 6603 财务费用 financial cost wG;}TxrLS
158 6604 勘探费用 exploration expense WI0QLR'
159 6701 资产减值损失 loss from asset devaluation J-b~4
160 6711 营业外支出 nonoperating expense Kq8(d`g}
161 6801 所得税 income tax }+*w.X
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162 6901 以前年度损益调整 prior year profit and loss adjustment