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一、资产类 Z&BJ/qk
\-
1 1001 库存现金 cash on hand [\+"<;m$
2 1002 银行存款 bank deposit 2
u:w
5 1015 其他货币资金 other monetary capital BSU%.tmI
9 1101 交易性金融资产 transaction monetary assets &ig6\&1
11 1121 应收票据 notes receivable 1o5n1
A
12 1122 应收账款 Account receivable _nW{Q-nh
13 1123 预付账款 account prepaid Xo^P=uf%
14 1131 应收股利 dividend receivable TrA&yXXL
15 1132 应收利息 accrued interest receivable 6xI9%YDy
21 1231 其他应收款 accounts receivable-others K`}8fU
22 1241 坏账准备 had debts reserve %A_h!3f&
28 1401 材料采购 procurement of materials vw(X9xa
29 1402 在途物资 materials in transit u~[=5r
30 1403 原材料 raw materials {-?^j{O0.
32 1406 库存商品 commodity stocks $hv o^$
33 1407 发出商品 goods in transit }e[;~g\&
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles hdW}._
42 1461 存货跌价准备 reserve against stock price declining R<wP
O-dX
43 1501 待摊费用 fees to be apportioned 2L?jp:$;X
45 1521 持有至到期投资 hold investment due M18<d1*
46 1522 持有至到期投资减值准备 hold investment due reduction reserve dZ]['y%
47 1523 可供出售金融资产 financial assets available for sale ,gY bi-E
48 1524 长期股权投资 long-term stock ownership investment >|[ l?`
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %2)B.qTp&
50 1526 投资性房地产 investment real eastate /XEt2,sI9
51 1531 长期应收款 long-term account receivable x$p_mWC
52 1541 未实现融资收益 unrealized financing income +bO]9*g]
54 1601 固定资产 permanent assets S:b-+w|*
55 1602 累计折旧 accumulated depreciation V!^5#A<
56 1603 固定资产减值准备permanent assets reduction reserve ,dyCuH!B
57 1604 在建工程 construction in process z#DgoA
58 1605 工程物资 engineer material F`C$F!GE
59 1606 固定资产清理 disposal of fixed assets bm`x;M^M
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing uB&um*DP
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Tw`n 3y?
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture e$
pXnMx7
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 Ep
} {m<8c
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture YC,)t71l{
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 O:G5n 5J
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation SLGo/I*
67 1701 无形资产 intangible assets ?7?hDw_Nk
68 1702 累计摊销 accumulated amortization 4n}tDHvd
69 1703 无形资产减值准备 intangible assets reduction reserve uu
5L9.i9
70 1711 商誉 business reputation (j>a?dKDS
71 1801 长期待摊费用 long-term deferred expenses VDnN2)Km*
72 1811 递延所得税资产 deferred income tax assets jPu m2U_
73 1901 待处理财产损溢 waiting assets profit and loss #Cy9E"lP
二、负债类 debt group Uxll<z,
74 2001 短期借款 short-term loan G&7!3u
81 2101 交易性金融负债 transaction financial liabilities ON()2@Y4
83 2201 应付票据 notes payable 0-VC$)S
84 2202 应付账款 account payable 6!& DH#M
85 2205 预收账款 item received in advance 6 +2M$3_U
86 2211 应付职工薪酬 employee pay payable )P|&o%E
87 2221 应交税费 tax payable %
]U'
88 2231 应付股利 dividend payable =uG}pgh0
89 2232 应付利息 interest payable #gQaNc?
90 2241 其他应付款 other account payable ~d.Z.AD
97 2401 预提费用 withholding expenses B_ x?s
98 2411 预计负债 estimated liabilities JI5%fU%O#n
99 2501 递延收益 deferred income }I )%G w
100 2601 长期借款 money borrowed for long term /RF=8,A
101 2602 长期债券 long-term bond :_0"t-
106 2801 长期应付款 long-term account payable vG
Ie"$hNh
107 2802 未确认融资费用 unacknowledged financial charges mBtXa|PJ
108 2811 专项应付款 special accounts payable kiP-^Wan
109 2901 递延所得税负债 deferred income tax liabilities GE S_|[Q
三、共同类 _Qh:*j!
112 3101 衍生工具 derivative tool Mtw7aK
113 3201 套期工具 arbitrage tool tjId?}\
114 3202 被套期项目 arbitrage project iL48
四、所有者权益类 #'qDNY@ w}
115 4001 实收资本 paid-up capital vAV{HBQ*
116 4002 资本公积 contributed surplus AJJa<c+j
117 4101 盈余公积 earned surplus VnU/_#n
119 4103 本年利润 profit for the current year O_S%PX
120 4104 利润分配 allocation of profits !:^?GN #~x
121 4201 库存股 treasury stock x 8_nLZ
五、成本类 *mVQN1
122 5001 生产成本 production cost :svKE.7{
123 5101 制造费用 cost of production Droa1_FX
124 5201 劳务成本 service cost zn3]vU!
125 5301 研发支出 research and development expenditures qRbU@o.3
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor xj#anr
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ^T< HD
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor @
=XJ<
六、损益类 Uv|?@zy#
129 6001 主营业务收入 main business income EvJ<X,Bo
130 6011 利息收入 金融共用 interest income financial sharing #`5>XfbmQ(
135 6051 其他业务收入 other business income b;2[E/JKB
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Cx[Cst`
137 6101 公允价值变动损益 sound value flexible loss and profit V/dL-;W;
138 6111 投资收益 income on investment UzKB "Q
142 6301 营业外收入 nonrevenue receipt {yCE >F\
143 6401 主营业务成本 main business cost @?/> $
144 6402 其他业务支出 other business expense t3VZjO
145 6405 营业税金及附加 business tariff and annex \b6vu^;p
146 6411 利息支出 金融共用 interest expense financial sharing 86f8b{_e"
155 6601 销售费用 marketing cost \&,{N_G#L.
156 6602 管理费用 managing cost esk~\!d
157 6603 财务费用 financial cost W2T-TI,>PC
158 6604 勘探费用 exploration expense x1'4njTV$
159 6701 资产减值损失 loss from asset devaluation G|eJac>
160 6711 营业外支出 nonoperating expense jiGXFM2
161 6801 所得税 income tax Evy_I+l
162 6901 以前年度损益调整 prior year profit and loss adjustment