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一、资产类 )/WA)fWkT
1 1001 库存现金 cash on hand ccN &h
2 1002 银行存款 bank deposit +?j?|G
5 1015 其他货币资金 other monetary capital ?%dCU~ z
9 1101 交易性金融资产 transaction monetary assets m>uI\OY{n
11 1121 应收票据 notes receivable Z|:_c
12 1122 应收账款 Account receivable O5TK&j
13 1123 预付账款 account prepaid UQ$\
an'
14 1131 应收股利 dividend receivable dVVvG]
15 1132 应收利息 accrued interest receivable +wz`
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21 1231 其他应收款 accounts receivable-others ZU|V+yT
22 1241 坏账准备 had debts reserve W-C0YU1
28 1401 材料采购 procurement of materials U)`3[fo
29 1402 在途物资 materials in transit mU?&\w=v$
30 1403 原材料 raw materials tLXn?aNY
32 1406 库存商品 commodity stocks t|#NMRz
33 1407 发出商品 goods in transit D)*_{
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 4('0f:9z+
42 1461 存货跌价准备 reserve against stock price declining K^,&ub.L)
43 1501 待摊费用 fees to be apportioned XU;{28P
45 1521 持有至到期投资 hold investment due nXM9Px!
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]O[+c*|w
47 1523 可供出售金融资产 financial assets available for sale (Y'UvZlM%P
48 1524 长期股权投资 long-term stock ownership investment ^b"x|8
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve do=x9k@Q
50 1526 投资性房地产 investment real eastate } `>J6y9
51 1531 长期应收款 long-term account receivable "]SJbuzh
52 1541 未实现融资收益 unrealized financing income VRd:2uDS
54 1601 固定资产 permanent assets C N
zSBm
55 1602 累计折旧 accumulated depreciation &v3D" J
56 1603 固定资产减值准备permanent assets reduction reserve c69U1
57 1604 在建工程 construction in process NWQPOq#
58 1605 工程物资 engineer material *C3uMiz
59 1606 固定资产清理 disposal of fixed assets ^Kw&=u
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing [NCXn>Z
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing g/U$!d_
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $vg moJ@X0
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 {hs2?#p
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %)<oX9E
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 bG5^h
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation q#Yg0w~
67 1701 无形资产 intangible assets F;d%@E_Bc
68 1702 累计摊销 accumulated amortization j#LV7@H.e?
69 1703 无形资产减值准备 intangible assets reduction reserve %67G]?EXB
70 1711 商誉 business reputation M]6w^\4j9
71 1801 长期待摊费用 long-term deferred expenses ;Xfd1
72 1811 递延所得税资产 deferred income tax assets oN&rq6eN
73 1901 待处理财产损溢 waiting assets profit and loss Y'<uZl^aX
二、负债类 debt group =A0"0D{\
74 2001 短期借款 short-term loan uGuc._}=
81 2101 交易性金融负债 transaction financial liabilities Z9J =vzsHE
83 2201 应付票据 notes payable Q
QsVIHA
84 2202 应付账款 account payable .*RB~c
t
85 2205 预收账款 item received in advance 0^<Skm27"
86 2211 应付职工薪酬 employee pay payable DGa#d_I
87 2221 应交税费 tax payable B%%.@[o,
88 2231 应付股利 dividend payable DU/9/ I?~
89 2232 应付利息 interest payable Edf=?K+\!i
90 2241 其他应付款 other account payable Njy9 JX
97 2401 预提费用 withholding expenses O:`GL1{ve?
98 2411 预计负债 estimated liabilities a<57(Sf
99 2501 递延收益 deferred income QoW(tM
100 2601 长期借款 money borrowed for long term CU#L *kz
101 2602 长期债券 long-term bond $I)Tk`=
106 2801 长期应付款 long-term account payable vCy.C
N$
107 2802 未确认融资费用 unacknowledged financial charges p~Yy"Ec;p
108 2811 专项应付款 special accounts payable m6bWmGnGC
109 2901 递延所得税负债 deferred income tax liabilities P|unUW(P
三、共同类
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112 3101 衍生工具 derivative tool S 0R8'Y
113 3201 套期工具 arbitrage tool _SMT.lG
114 3202 被套期项目 arbitrage project 26\HV
四、所有者权益类 wo7N7R5
115 4001 实收资本 paid-up capital ['51FulDR
116 4002 资本公积 contributed surplus c*S#UD+
117 4101 盈余公积 earned surplus 8F O1`%8Oe
119 4103 本年利润 profit for the current year W; 3
R;
120 4104 利润分配 allocation of profits _%A/ )
121 4201 库存股 treasury stock ^G|w8t+^
五、成本类 O_r^oH
122 5001 生产成本 production cost )^jQkfL
123 5101 制造费用 cost of production \b_-mnN"
124 5201 劳务成本 service cost
s0C?Bb}?
125 5301 研发支出 research and development expenditures E@5
zd@[
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor o-\ok|,)#j
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 3n.+_ jQ>s
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ppwd-^f3j
六、损益类 |QnUK5D$
129 6001 主营业务收入 main business income L0X&03e=e:
130 6011 利息收入 金融共用 interest income financial sharing f0-RhR
135 6051 其他业务收入 other business income hrJ$%U
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance gZw\*9Q9
137 6101 公允价值变动损益 sound value flexible loss and profit vbr~<
JT=
138 6111 投资收益 income on investment BlkSWW/
142 6301 营业外收入 nonrevenue receipt B]'e$uyL7
143 6401 主营业务成本 main business cost M,b<B_$
144 6402 其他业务支出 other business expense *)j@G:
145 6405 营业税金及附加 business tariff and annex "_nX5J9
146 6411 利息支出 金融共用 interest expense financial sharing )HJK '@
155 6601 销售费用 marketing cost EHH|4;P6
156 6602 管理费用 managing cost z7'n, [
157 6603 财务费用 financial cost |RHO+J
158 6604 勘探费用 exploration expense WafdE
159 6701 资产减值损失 loss from asset devaluation Am2*-
160 6711 营业外支出 nonoperating expense R19'|TJ
161 6801 所得税 income tax )v${&H
162 6901 以前年度损益调整 prior year profit and loss adjustment