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一、资产类 s5b<KQ.
1 1001 库存现金 cash on hand &=8ZGjR< }
2 1002 银行存款 bank deposit NFU=PS$
5 1015 其他货币资金 other monetary capital JjA
O9j%
9 1101 交易性金融资产 transaction monetary assets wMH13i3
11 1121 应收票据 notes receivable X7aj/:fXe
12 1122 应收账款 Account receivable Cn9MboXX
13 1123 预付账款 account prepaid .<P@6Jq
14 1131 应收股利 dividend receivable BZQJ@lk5
15 1132 应收利息 accrued interest receivable F7p`zf@O]
21 1231 其他应收款 accounts receivable-others 8W.-Y|[5?
22 1241 坏账准备 had debts reserve n[-d~ Ce2{
28 1401 材料采购 procurement of materials a.<!>o<t:
29 1402 在途物资 materials in transit I7ySm12}
30 1403 原材料 raw materials H]lD*3b
32 1406 库存商品 commodity stocks ~ "~uXNd
33 1407 发出商品 goods in transit F fzY3r+
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles IetV ]Ff6
42 1461 存货跌价准备 reserve against stock price declining Yk V-]%c
43 1501 待摊费用 fees to be apportioned @XF/hhGE_y
45 1521 持有至到期投资 hold investment due ,"5p=JX`
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]o8~b-
47 1523 可供出售金融资产 financial assets available for sale @0:mP
48 1524 长期股权投资 long-term stock ownership investment 9/\=6vC|
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve avv/mEf-f
50 1526 投资性房地产 investment real eastate (7aE!r\Ab
51 1531 长期应收款 long-term account receivable "jl`FAu)q
52 1541 未实现融资收益 unrealized financing income H~qY7t
54 1601 固定资产 permanent assets H%c{ }F
55 1602 累计折旧 accumulated depreciation 6? (8KsaN
56 1603 固定资产减值准备permanent assets reduction reserve y/?;s]>b
57 1604 在建工程 construction in process an?g'8! r:
58 1605 工程物资 engineer material HPWjNwM
59 1606 固定资产清理 disposal of fixed assets h9{'w
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing q->46{s|
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 20uR? /|@
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Sytx9`G 5
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 j@s,5:;[
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture jd DcmR
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 UUql"$q
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation _bq2h%G=8
67 1701 无形资产 intangible assets [26([H
68 1702 累计摊销 accumulated amortization KWV{wW=-
69 1703 无形资产减值准备 intangible assets reduction reserve }%-`CJ,
70 1711 商誉 business reputation &-Zg0T&tZ
71 1801 长期待摊费用 long-term deferred expenses e.g$|C^$m
72 1811 递延所得税资产 deferred income tax assets 'uOp?g' 7
73 1901 待处理财产损溢 waiting assets profit and loss 3?(||h{
二、负债类 debt group _^ @}LVv+E
74 2001 短期借款 short-term loan *SZ*S%oS3
81 2101 交易性金融负债 transaction financial liabilities \+w -{"u$
83 2201 应付票据 notes payable CD0SXNi"zH
84 2202 应付账款 account payable 1z(y>`ZBq
85 2205 预收账款 item received in advance Vi>kK|\b
86 2211 应付职工薪酬 employee pay payable hMx/}Tw wt
87 2221 应交税费 tax payable
v4<x 4
88 2231 应付股利 dividend payable D9&FCCiUE
89 2232 应付利息 interest payable dkf?lmC+M
90 2241 其他应付款 other account payable c~Hq.K$d
97 2401 预提费用 withholding expenses ~F]- +|
98 2411 预计负债 estimated liabilities ffyKAZ{]po
99 2501 递延收益 deferred income VuW&CnZ
100 2601 长期借款 money borrowed for long term 'x10\Q65[
101 2602 长期债券 long-term bond " mE<r2=@
106 2801 长期应付款 long-term account payable s.I=H^T
107 2802 未确认融资费用 unacknowledged financial charges Lp/]iZ@
108 2811 专项应付款 special accounts payable *K\/5Fzl
109 2901 递延所得税负债 deferred income tax liabilities uEuK1f`
三、共同类 Hca)5$yL
112 3101 衍生工具 derivative tool /T*]RO4%>]
113 3201 套期工具 arbitrage tool (#.)~poZ
114 3202 被套期项目 arbitrage project nmN6RGx
四、所有者权益类 B|~\m~
115 4001 实收资本 paid-up capital ]Ikj Z=
116 4002 资本公积 contributed surplus .Is
g1qrC
117 4101 盈余公积 earned surplus S*CRVs
119 4103 本年利润 profit for the current year { l LUZM
120 4104 利润分配 allocation of profits $y> J=
121 4201 库存股 treasury stock GL1!Z3
五、成本类 Nr7MSFiL
122 5001 生产成本 production cost aX1|&erI
123 5101 制造费用 cost of production }qXi
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124 5201 劳务成本 service cost QTK{JZf
125 5301 研发支出 research and development expenditures p2y
h
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor t9x.O
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor $0K9OF9$
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor <OW` )0UX
六、损益类 te'<xfG
129 6001 主营业务收入 main business income '89D62\89
130 6011 利息收入 金融共用 interest income financial sharing 82Vxk
135 6051 其他业务收入 other business income Yb x4 Up@
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Md_\9G .e
137 6101 公允价值变动损益 sound value flexible loss and profit yZ+o7?(2
p
138 6111 投资收益 income on investment A0WQZt!FEN
142 6301 营业外收入 nonrevenue receipt h_d!G+-]
143 6401 主营业务成本 main business cost .)u,sYZA|
144 6402 其他业务支出 other business expense /{1 xpR
145 6405 营业税金及附加 business tariff and annex 8'#%7+ "=!
146 6411 利息支出 金融共用 interest expense financial sharing F{f "xM
155 6601 销售费用 marketing cost 8N8B${X
156 6602 管理费用 managing cost $K8ZxH1z@
157 6603 财务费用 financial cost #ZGWU_l}
158 6604 勘探费用 exploration expense Z)7
{e"5d
159 6701 资产减值损失 loss from asset devaluation m&|?mTo>m
160 6711 营业外支出 nonoperating expense k2*^W&Z
161 6801 所得税 income tax @eT!v{o
162 6901 以前年度损益调整 prior year profit and loss adjustment