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一、资产类 x+]"
1 1001 库存现金 cash on hand |7~<Is~
*
2 1002 银行存款 bank deposit Fr-SvsNFB
5 1015 其他货币资金 other monetary capital ['D]>Ot68
9 1101 交易性金融资产 transaction monetary assets Lw,h+@0
11 1121 应收票据 notes receivable zt%Mx>V@
12 1122 应收账款 Account receivable LzL
So"n
13 1123 预付账款 account prepaid 8P`"M#fI
14 1131 应收股利 dividend receivable ,esmV-
15 1132 应收利息 accrued interest receivable Ny#^&-K
21 1231 其他应收款 accounts receivable-others k5)om;.w
22 1241 坏账准备 had debts reserve Zd+bx*rD
28 1401 材料采购 procurement of materials t{
>q|0
29 1402 在途物资 materials in transit [Rb+q=z#
30 1403 原材料 raw materials &^nGtW%a 9
32 1406 库存商品 commodity stocks W+*
V)tf
33 1407 发出商品 goods in transit =(^3}x
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles L/[K"
42 1461 存货跌价准备 reserve against stock price declining O/LXdz0B
43 1501 待摊费用 fees to be apportioned eS!/(#T
45 1521 持有至到期投资 hold investment due >Q*Wi
46 1522 持有至到期投资减值准备 hold investment due reduction reserve B5QFK
47 1523 可供出售金融资产 financial assets available for sale *zLMpL_
48 1524 长期股权投资 long-term stock ownership investment )/P}?`I
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve KPki}'GO
50 1526 投资性房地产 investment real eastate -\MG}5?!
51 1531 长期应收款 long-term account receivable I1J-)R+
52 1541 未实现融资收益 unrealized financing income *1"+%Z^
54 1601 固定资产 permanent assets Vvo7C!$z
55 1602 累计折旧 accumulated depreciation 6u%&<")4HP
56 1603 固定资产减值准备permanent assets reduction reserve +C)~bb*
57 1604 在建工程 construction in process fQFk+C
58 1605 工程物资 engineer material '"Nr, vQo
59 1606 固定资产清理 disposal of fixed assets m {}Lm)M
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jiGTA:v
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing EM_d8o)`B
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture p7~!z.)o
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 1;iUWU1@
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture q\ %I#1
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation TqQ[_RKg2
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +`15le`R
67 1701 无形资产 intangible assets OrW
68 1702 累计摊销 accumulated amortization Rb;'O89Hj@
69 1703 无形资产减值准备 intangible assets reduction reserve @VI@fN
70 1711 商誉 business reputation I+(nu47ZT
71 1801 长期待摊费用 long-term deferred expenses K NOIZj
72 1811 递延所得税资产 deferred income tax assets C#pjmT_
73 1901 待处理财产损溢 waiting assets profit and loss D+c>F5
二、负债类 debt group <ZW-QN4
74 2001 短期借款 short-term loan H/Jbk*Q
81 2101 交易性金融负债 transaction financial liabilities }0 ?3:A
83 2201 应付票据 notes payable o;*Q}Gr<M
84 2202 应付账款 account payable >GuM]qn
85 2205 预收账款 item received in advance
.Y|!:t|
86 2211 应付职工薪酬 employee pay payable +,l-Nz
87 2221 应交税费 tax payable ]###w;
88 2231 应付股利 dividend payable ^f@=
:eWI
89 2232 应付利息 interest payable BLFdHB.$T
90 2241 其他应付款 other account payable bK7J} 8hH
97 2401 预提费用 withholding expenses bd`P0f?
98 2411 预计负债 estimated liabilities tBSW|0
99 2501 递延收益 deferred income YZ7.1`8
100 2601 长期借款 money borrowed for long term z!\*Y
=e
101 2602 长期债券 long-term bond Xc.`-J~Il
106 2801 长期应付款 long-term account payable #z42C?V
107 2802 未确认融资费用 unacknowledged financial charges a.Vuu)+Quw
108 2811 专项应付款 special accounts payable <Z$J<]I
109 2901 递延所得税负债 deferred income tax liabilities }a/Cro.~4
三、共同类 0`H#
'/
112 3101 衍生工具 derivative tool /@5YW"1
113 3201 套期工具 arbitrage tool T{'RV0%
114 3202 被套期项目 arbitrage project (5~h"s
四、所有者权益类 &Qm@9I s
115 4001 实收资本 paid-up capital [ hsds\
116 4002 资本公积 contributed surplus @|!z9Y*
117 4101 盈余公积 earned surplus 4K74=r),i
119 4103 本年利润 profit for the current year ]'S^]
120 4104 利润分配 allocation of profits d5d@k
121 4201 库存股 treasury stock 9 $
X-
五、成本类 JI5Dy>u:
122 5001 生产成本 production cost s^SJY{
123 5101 制造费用 cost of production >dT*rH 3w
124 5201 劳务成本 service cost 9u:Q,0\
125 5301 研发支出 research and development expenditures >3bCTE
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }7X%'Bg=M
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor )e{}V\;q
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor lfg6646?S
六、损益类 Ts9uL5i
129 6001 主营业务收入 main business income .V*^|UXbHi
130 6011 利息收入 金融共用 interest income financial sharing ?Ob3tUz2
135 6051 其他业务收入 other business income xC?h2hIt
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ]f3>-)$*
137 6101 公允价值变动损益 sound value flexible loss and profit ite~E5?#
138 6111 投资收益 income on investment 28nFR
r
142 6301 营业外收入 nonrevenue receipt ~K=b\xc^
143 6401 主营业务成本 main business cost }\LQ3y"[
144 6402 其他业务支出 other business expense 8i pez/
145 6405 营业税金及附加 business tariff and annex 4\i[m:e=@
146 6411 利息支出 金融共用 interest expense financial sharing f!"w5qC^
155 6601 销售费用 marketing cost Dzbz)Zst
156 6602 管理费用 managing cost 3a|\dav%
157 6603 财务费用 financial cost r=4eP(w=
158 6604 勘探费用 exploration expense W8<%[-r
159 6701 资产减值损失 loss from asset devaluation -YE^zzh
160 6711 营业外支出 nonoperating expense 54/=G(F
161 6801 所得税 income tax IK]d3owA
162 6901 以前年度损益调整 prior year profit and loss adjustment