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一、资产类 =8$//$
1 1001 库存现金 cash on hand \bqIe}
3V7
2 1002 银行存款 bank deposit "Wr5:T-;
5 1015 其他货币资金 other monetary capital TSqfl/UI
9 1101 交易性金融资产 transaction monetary assets OiX:h#
11 1121 应收票据 notes receivable ?>5[~rMn
12 1122 应收账款 Account receivable ;NH 5
L,
13 1123 预付账款 account prepaid y:(OZ%g
14 1131 应收股利 dividend receivable 1o)@{x/pd
15 1132 应收利息 accrued interest receivable 90> (`pI=
21 1231 其他应收款 accounts receivable-others =3OK 3|
22 1241 坏账准备 had debts reserve <l]P
<N8^
28 1401 材料采购 procurement of materials W)3?T& `
29 1402 在途物资 materials in transit #pu6^NTK
30 1403 原材料 raw materials K,e"@
G
32 1406 库存商品 commodity stocks zWpJ\/k~
33 1407 发出商品 goods in transit :b)IDcW&j:
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !s pp*Q)#\
42 1461 存货跌价准备 reserve against stock price declining ,/AwR?m
43 1501 待摊费用 fees to be apportioned $& /JY
45 1521 持有至到期投资 hold investment due R06L4,/b
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 5ckL=q"+/
47 1523 可供出售金融资产 financial assets available for sale 0 3fCn"
48 1524 长期股权投资 long-term stock ownership investment G 'IqAKJ
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve rF:C(
{y
50 1526 投资性房地产 investment real eastate B
z<T{f
51 1531 长期应收款 long-term account receivable B*bt t+6
52 1541 未实现融资收益 unrealized financing income 73B,I 0U
54 1601 固定资产 permanent assets _@9[c9bO
55 1602 累计折旧 accumulated depreciation O*{<{3
56 1603 固定资产减值准备permanent assets reduction reserve uc!j`G*]
57 1604 在建工程 construction in process k8H@0p
58 1605 工程物资 engineer material 0"7%*n."2
59 1606 固定资产清理 disposal of fixed assets ^Gt&c_gH
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing $Llv6<B
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing v+uq
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture &5puGnTZ
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 <WFA3
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture >)*'w!
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 1=(jpy
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation n&ZA rJ
67 1701 无形资产 intangible assets )3 # gpM
68 1702 累计摊销 accumulated amortization Z- |.j^n
69 1703 无形资产减值准备 intangible assets reduction reserve rx2?y3pv
70 1711 商誉 business reputation }a?PB o`
71 1801 长期待摊费用 long-term deferred expenses BrF/-F
72 1811 递延所得税资产 deferred income tax assets VuA7rIF$66
73 1901 待处理财产损溢 waiting assets profit and loss
lM1 ~ K
二、负债类 debt group mM&Sq;JJ;
74 2001 短期借款 short-term loan |/<,71Ae
81 2101 交易性金融负债 transaction financial liabilities r09gB#K 4
83 2201 应付票据 notes payable -&4>>h9 _
84 2202 应付账款 account payable /j l{~R#1
85 2205 预收账款 item received in advance `)V1GR2
ES
86 2211 应付职工薪酬 employee pay payable S :)Aj6>6
87 2221 应交税费 tax payable |,3 s]b`
88 2231 应付股利 dividend payable
Fj Rt'
89 2232 应付利息 interest payable x|4m*>Ke
90 2241 其他应付款 other account payable uQh dg4
97 2401 预提费用 withholding expenses zh`!x{Z?^
98 2411 预计负债 estimated liabilities r
k$&sDc/3
99 2501 递延收益 deferred income 3FRz&FS:j
100 2601 长期借款 money borrowed for long term iUSP+iC ,
101 2602 长期债券 long-term bond Uytq,3Gj6
106 2801 长期应付款 long-term account payable 2gM=vaiH=
107 2802 未确认融资费用 unacknowledged financial charges MzjV>.
108 2811 专项应付款 special accounts payable HJ#3wk "W
109 2901 递延所得税负债 deferred income tax liabilities D4,kGU@
三、共同类 |vW(;j6
112 3101 衍生工具 derivative tool e_'/4
n
113 3201 套期工具 arbitrage tool 3AR vSz@5
114 3202 被套期项目 arbitrage project 6v8HR}iK
四、所有者权益类 %Aaf86pkp
115 4001 实收资本 paid-up capital =k.:XblEe[
116 4002 资本公积 contributed surplus DUH\/<^g
117 4101 盈余公积 earned surplus x{K^u"
119 4103 本年利润 profit for the current year 9/A$
3#wF
120 4104 利润分配 allocation of profits _)|_KQQu
121 4201 库存股 treasury stock y cYT1Sg 8
五、成本类 s18o,Zs'
122 5001 生产成本 production cost \H<g KZquR
123 5101 制造费用 cost of production W\]bh'(
124 5201 劳务成本 service cost dRw O t
125 5301 研发支出 research and development expenditures ZEY="pf
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor !ie MhJ5r
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor N>h/!#
ZC
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor #yNSQd
六、损益类 z4t.- 9(C
129 6001 主营业务收入 main business income u#(&
R"6
130 6011 利息收入 金融共用 interest income financial sharing 3On IAk3
135 6051 其他业务收入 other business income be&5vl
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance PJd7t% m;
137 6101 公允价值变动损益 sound value flexible loss and profit t][U`1>i
138 6111 投资收益 income on investment <Q57}[$*)
142 6301 营业外收入 nonrevenue receipt V11(EZJ/j
143 6401 主营业务成本 main business cost nW)-bA V<
144 6402 其他业务支出 other business expense Xge]3Ub
145 6405 营业税金及附加 business tariff and annex Pjz_KO/
146 6411 利息支出 金融共用 interest expense financial sharing ?O(@B T
155 6601 销售费用 marketing cost [6 d~q]KH
156 6602 管理费用 managing cost 0|6]ps4Z7
157 6603 财务费用 financial cost E :gS*tsY
158 6604 勘探费用 exploration expense pe^hOzVv
159 6701 资产减值损失 loss from asset devaluation LDg" s0n#
160 6711 营业外支出 nonoperating expense /#mq*kNIM6
161 6801 所得税 income tax 2MT_5j5[N
162 6901 以前年度损益调整 prior year profit and loss adjustment
