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一、资产类 M
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1 1001 库存现金 cash on hand ;:l>Kac
2 1002 银行存款 bank deposit S1&Df%Ra
5 1015 其他货币资金 other monetary capital l<"Z?z
9 1101 交易性金融资产 transaction monetary assets q?TI(J+/
11 1121 应收票据 notes receivable p*l]I*x'<
12 1122 应收账款 Account receivable 0n('F
13 1123 预付账款 account prepaid 2J0N]`|)
14 1131 应收股利 dividend receivable xmp^`^v*
15 1132 应收利息 accrued interest receivable oD?c]}3
21 1231 其他应收款 accounts receivable-others _1EWmH
Z?
22 1241 坏账准备 had debts reserve /G
Ubc
28 1401 材料采购 procurement of materials _G1C5nkDl4
29 1402 在途物资 materials in transit S#g=;hD
30 1403 原材料 raw materials v[t*CpGd
32 1406 库存商品 commodity stocks -!JnyD
33 1407 发出商品 goods in transit tIJ?caX5=
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles j
$Unw
42 1461 存货跌价准备 reserve against stock price declining %*Aq%,.={
43 1501 待摊费用 fees to be apportioned F?EAIL
45 1521 持有至到期投资 hold investment due Oqy&V&-C
46 1522 持有至到期投资减值准备 hold investment due reduction reserve FXd><#U
47 1523 可供出售金融资产 financial assets available for sale aNxq_pRb
48 1524 长期股权投资 long-term stock ownership investment }
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49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4qe!+!#$
50 1526 投资性房地产 investment real eastate Zwm2T3@e
51 1531 长期应收款 long-term account receivable pjaDtNb
52 1541 未实现融资收益 unrealized financing income d4[mR~XXT
54 1601 固定资产 permanent assets H}}g\|r&
55 1602 累计折旧 accumulated depreciation *!p#1fE
56 1603 固定资产减值准备permanent assets reduction reserve `fm^#Nw
57 1604 在建工程 construction in process :^92B?q
58 1605 工程物资 engineer material IN#Z(FMVC
59 1606 固定资产清理 disposal of fixed assets 6OLp x)fG
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {L9WeosQ
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Gj9WUv[P
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture G;k#06
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 gxf{/EjH
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture uFH ]w]X
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 fBZAO
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation SZ )AO8&
67 1701 无形资产 intangible assets *~H\#N|x
68 1702 累计摊销 accumulated amortization WY3D.z-</
69 1703 无形资产减值准备 intangible assets reduction reserve s4uYp
70 1711 商誉 business reputation p;
k7\7
71 1801 长期待摊费用 long-term deferred expenses "P
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72 1811 递延所得税资产 deferred income tax assets |
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73 1901 待处理财产损溢 waiting assets profit and loss H1^m>4ll9
二、负债类 debt group ;(1Xb
74 2001 短期借款 short-term loan
Tu*"+*r>s
81 2101 交易性金融负债 transaction financial liabilities ,ag:w<km
83 2201 应付票据 notes payable ?r"QJa>
84 2202 应付账款 account payable BGO!c[-
85 2205 预收账款 item received in advance f:_mr zz
86 2211 应付职工薪酬 employee pay payable F-SD4a
87 2221 应交税费 tax payable QW[
gDc
88 2231 应付股利 dividend payable 3|qT.QR`Z
89 2232 应付利息 interest payable \ =(r6X
90 2241 其他应付款 other account payable pZUXXX
97 2401 预提费用 withholding expenses /6@~XO)w
98 2411 预计负债 estimated liabilities ay-M.J
99 2501 递延收益 deferred income Fu;\t
0
100 2601 长期借款 money borrowed for long term %hM8px4d
101 2602 长期债券 long-term bond 2$OI(7b=
106 2801 长期应付款 long-term account payable sH_5.+,`
107 2802 未确认融资费用 unacknowledged financial charges $wq[W,'#L
108 2811 专项应付款 special accounts payable /%4wm?(eA
109 2901 递延所得税负债 deferred income tax liabilities I(2qXOG
三、共同类 'L1=:g.\i
112 3101 衍生工具 derivative tool ljJi|+^$
113 3201 套期工具 arbitrage tool 5UU1HC;C
114 3202 被套期项目 arbitrage project 0! 6n
四、所有者权益类 nz%{hMNYH
115 4001 实收资本 paid-up capital :1/K$A)^{
116 4002 资本公积 contributed surplus %n7Y5|Uh
117 4101 盈余公积 earned surplus 5&QDZnsl
119 4103 本年利润 profit for the current year oMNgyAp^
120 4104 利润分配 allocation of profits +q N
X/F
121 4201 库存股 treasury stock ,|u^-J@
五、成本类 VP\'p1a
122 5001 生产成本 production cost q5D_bm7,3
123 5101 制造费用 cost of production 4x;vn8yh
124 5201 劳务成本 service cost ,-[e{=Cz
125 5301 研发支出 research and development expenditures ja1W
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126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor J/ !Mt
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor M!Hn`_E
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor RD1N@sHDKc
六、损益类 ,dZ&i!@?
129 6001 主营业务收入 main business income N~/D| ?P~2
130 6011 利息收入 金融共用 interest income financial sharing Kx[u9MD
135 6051 其他业务收入 other business income xP+HdA2X
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance tn@MOOPl
137 6101 公允价值变动损益 sound value flexible loss and profit 6%nKrK
138 6111 投资收益 income on investment )08mG_&atL
142 6301 营业外收入 nonrevenue receipt >^\}"dEvr
143 6401 主营业务成本 main business cost XC NM
144 6402 其他业务支出 other business expense W{6%Hhp
145 6405 营业税金及附加 business tariff and annex 0w24lVR.
146 6411 利息支出 金融共用 interest expense financial sharing Gs7#W:e7
155 6601 销售费用 marketing cost h9J%NH
156 6602 管理费用 managing cost -kZOve|5
157 6603 财务费用 financial cost =^L?Sgg
158 6604 勘探费用 exploration expense 2w
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159 6701 资产减值损失 loss from asset devaluation cI
g|sn
160 6711 营业外支出 nonoperating expense
/`)>W :
161 6801 所得税 income tax aLKvl~s;m
162 6901 以前年度损益调整 prior year profit and loss adjustment