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一、资产类 1)!?,O\ey
1 1001 库存现金 cash on hand 7da~+(yhr
2 1002 银行存款 bank deposit :8l#jU`y
5 1015 其他货币资金 other monetary capital nAk;a|Q
9 1101 交易性金融资产 transaction monetary assets 6;p"xC-
11 1121 应收票据 notes receivable 2
PQY+[jx
12 1122 应收账款 Account receivable ]6;oS-4gu?
13 1123 预付账款 account prepaid z]n&,q,5g
14 1131 应收股利 dividend receivable :Nl.< 6+
15 1132 应收利息 accrued interest receivable 0s%]%2ON
21 1231 其他应收款 accounts receivable-others Ep8 y
22 1241 坏账准备 had debts reserve ,Laz515
28 1401 材料采购 procurement of materials .7r$jmuFs
29 1402 在途物资 materials in transit ]X<L~s_*
30 1403 原材料 raw materials L,*#
32 1406 库存商品 commodity stocks AN4(]_]
33 1407 发出商品 goods in transit
TM0DR'.
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles O^<\]_l
42 1461 存货跌价准备 reserve against stock price declining &C.m*^`^
43 1501 待摊费用 fees to be apportioned {^6<Ohe4j
45 1521 持有至到期投资 hold investment due mmBZ}V+&=
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2br~Vn0N
47 1523 可供出售金融资产 financial assets available for sale _0!<iN L
48 1524 长期股权投资 long-term stock ownership investment C:{&cIFrPe
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve jU_#-<'r
50 1526 投资性房地产 investment real eastate g
<5G#
51 1531 长期应收款 long-term account receivable "-A@d&5.
52 1541 未实现融资收益 unrealized financing income eN-lz_..7
54 1601 固定资产 permanent assets W2 4n%Ps
55 1602 累计折旧 accumulated depreciation <: I]0|[
56 1603 固定资产减值准备permanent assets reduction reserve B+2Jea,N
57 1604 在建工程 construction in process h f9yK6
58 1605 工程物资 engineer material 8e}8@[h
59 1606 固定资产清理 disposal of fixed assets :B1a2Y^"
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing
0;:AT|U/d
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing u\P)x~-TM
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ZY-mUg
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 <hzuPi@
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .R{+Pz D
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 p5 )+
R/
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A^@,Ha
67 1701 无形资产 intangible assets >&l{_b\k
68 1702 累计摊销 accumulated amortization avEsX_.
69 1703 无形资产减值准备 intangible assets reduction reserve mBWhC<kKs
70 1711 商誉 business reputation d{~Qd|<rr
71 1801 长期待摊费用 long-term deferred expenses H'wh0K(
72 1811 递延所得税资产 deferred income tax assets AW/)R"+
73 1901 待处理财产损溢 waiting assets profit and loss VDC"tSQ
二、负债类 debt group |
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74 2001 短期借款 short-term loan gfmaO]
81 2101 交易性金融负债 transaction financial liabilities +<W8kb
83 2201 应付票据 notes payable ">rt *?^
84 2202 应付账款 account payable VO+3@d:
85 2205 预收账款 item received in advance IXt cHAgX
86 2211 应付职工薪酬 employee pay payable R4Si{J*O
87 2221 应交税费 tax payable @d_;p<\l
88 2231 应付股利 dividend payable \'Ewn8Qv8
89 2232 应付利息 interest payable kJ:zMVN
90 2241 其他应付款 other account payable Q2K)Nl >_
97 2401 预提费用 withholding expenses atWB*kqI
98 2411 预计负债 estimated liabilities v9+1[Y";
99 2501 递延收益 deferred income u(P;) E"1
100 2601 长期借款 money borrowed for long term ~ZXAW~a}
101 2602 长期债券 long-term bond O!.mc=Gx7
106 2801 长期应付款 long-term account payable AAld2"r
107 2802 未确认融资费用 unacknowledged financial charges 9Qhk~^ngg
108 2811 专项应付款 special accounts payable 70{fl
4J5
109 2901 递延所得税负债 deferred income tax liabilities NzuH&o][
三、共同类 |4u?Q+k%%
112 3101 衍生工具 derivative tool .Wq"
113 3201 套期工具 arbitrage tool }doJ=lc
114 3202 被套期项目 arbitrage project hV>@
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四、所有者权益类 c0W4<(
115 4001 实收资本 paid-up capital DsH`I%w{
116 4002 资本公积 contributed surplus 7z4u?>pne*
117 4101 盈余公积 earned surplus AC9#!#
OGB
119 4103 本年利润 profit for the current year _=68iDXm
120 4104 利润分配 allocation of profits 7{:g|dX
121 4201 库存股 treasury stock 1q(o3%
五、成本类 HRZ3}8Qj
122 5001 生产成本 production cost @dp1bkU
123 5101 制造费用 cost of production n*U
+jc
124 5201 劳务成本 service cost 7]6HXR @
125 5301 研发支出 research and development expenditures (8/Qt\3jv
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor HOY9{>E}z
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 1O]27"9
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor C>*]a(5k
六、损益类 _Q3Ad>,U
129 6001 主营业务收入 main business income 1F_ 1bAh$
130 6011 利息收入 金融共用 interest income financial sharing Nd.Tda!Kg
135 6051 其他业务收入 other business income i&dMX:fRd
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ]VS$ ?wD
137 6101 公允价值变动损益 sound value flexible loss and profit KV$J*B
Y
138 6111 投资收益 income on investment IfGQeynj
142 6301 营业外收入 nonrevenue receipt M`kR2NCi
143 6401 主营业务成本 main business cost 2eh j2T
144 6402 其他业务支出 other business expense 1
GL@t?S
145 6405 营业税金及附加 business tariff and annex m+/-SG
146 6411 利息支出 金融共用 interest expense financial sharing
C6`<SW
155 6601 销售费用 marketing cost 7,N>u8cTh
156 6602 管理费用 managing cost Fl^}tC
157 6603 财务费用 financial cost =2=n
158 6604 勘探费用 exploration expense 2!^[x~t
159 6701 资产减值损失 loss from asset devaluation dQ4K^u
160 6711 营业外支出 nonoperating expense
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161 6801 所得税 income tax (W l5F
162 6901 以前年度损益调整 prior year profit and loss adjustment