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一、资产类 X'<xw
1 1001 库存现金 cash on hand [5-5tipvWp
2 1002 银行存款 bank deposit J>Ha$1}u/
5 1015 其他货币资金 other monetary capital i&KODhMpP
9 1101 交易性金融资产 transaction monetary assets /;1FZ<zU
11 1121 应收票据 notes receivable zKr(Gt8
12 1122 应收账款 Account receivable 7\lb+^$
13 1123 预付账款 account prepaid +V^_ksi\
14 1131 应收股利 dividend receivable &$f?XdZ7
15 1132 应收利息 accrued interest receivable N0f}q1S<-A
21 1231 其他应收款 accounts receivable-others 1F/&Y}X
22 1241 坏账准备 had debts reserve |Rc#Q<Vh|
28 1401 材料采购 procurement of materials d8I/7
;F X
29 1402 在途物资 materials in transit w8Yff[o
30 1403 原材料 raw materials !T)>q%@ai
32 1406 库存商品 commodity stocks WDq3K/7\
33 1407 发出商品 goods in transit xl$ Qw'
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles E%N]t} }[
42 1461 存货跌价准备 reserve against stock price declining I6_+3}Hm{
43 1501 待摊费用 fees to be apportioned mUxD.;P
45 1521 持有至到期投资 hold investment due :C5N(x
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
D6pk!mS
47 1523 可供出售金融资产 financial assets available for sale @U5o;X!qU
48 1524 长期股权投资 long-term stock ownership investment Qd&j~cG@
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 8*X8U:.0o
50 1526 投资性房地产 investment real eastate Yc}b&
51 1531 长期应收款 long-term account receivable c-F&4V
52 1541 未实现融资收益 unrealized financing income ns-x\B?^
54 1601 固定资产 permanent assets J4<*KL~a
55 1602 累计折旧 accumulated depreciation s#ykD{Z
56 1603 固定资产减值准备permanent assets reduction reserve yI)2:Ca*
57 1604 在建工程 construction in process e[n>U@
58 1605 工程物资 engineer material aryr
59 1606 固定资产清理 disposal of fixed assets "d'@IN
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing pFh2@O
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing z; +x`i.
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 9TLP(
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 apXq$wWq{D
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture .?qS8:yA
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Y]PZ| G)
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation }PVB+i M
67 1701 无形资产 intangible assets ?QgWW
68 1702 累计摊销 accumulated amortization :n=+$Dq
69 1703 无形资产减值准备 intangible assets reduction reserve Kfh"XpWc$
70 1711 商誉 business reputation J7H1<\=cJb
71 1801 长期待摊费用 long-term deferred expenses \; ]~K6=
72 1811 递延所得税资产 deferred income tax assets R=l/EK
73 1901 待处理财产损溢 waiting assets profit and loss 6m9Z5:xG
二、负债类 debt group yI!K
quMC
74 2001 短期借款 short-term loan )u$A!+fo
81 2101 交易性金融负债 transaction financial liabilities s$Mj4_p3l
83 2201 应付票据 notes payable y=CemJ[~
84 2202 应付账款 account payable J
GdVSjNC
85 2205 预收账款 item received in advance PF~&!~S>W
86 2211 应付职工薪酬 employee pay payable kF?\p`[a
87 2221 应交税费 tax payable AbB%osz}Ed
88 2231 应付股利 dividend payable <_+8 c{G
89 2232 应付利息 interest payable |<E%hf
90 2241 其他应付款 other account payable @S{,g;8
97 2401 预提费用 withholding expenses y(HR1vQ;Z
98 2411 预计负债 estimated liabilities jm!G@k6TA
99 2501 递延收益 deferred income yR&E6o.$z
100 2601 长期借款 money borrowed for long term $ _zdjzT
101 2602 长期债券 long-term bond x|Dj
106 2801 长期应付款 long-term account payable nxG vh4'i8
107 2802 未确认融资费用 unacknowledged financial charges MkQSq
MU=
108 2811 专项应付款 special accounts payable QS[%`-dR2
109 2901 递延所得税负债 deferred income tax liabilities g$ h!:wW
三、共同类 P_9O8"W
112 3101 衍生工具 derivative tool 'uh6?2)wG
113 3201 套期工具 arbitrage tool _\[Zr.y
114 3202 被套期项目 arbitrage project o_cj-
四、所有者权益类 !e?\
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115 4001 实收资本 paid-up capital SpkD
116 4002 资本公积 contributed surplus a 3HS!/
117 4101 盈余公积 earned surplus 2`;
0y M
119 4103 本年利润 profit for the current year pl%ag~i5
120 4104 利润分配 allocation of profits LWY`J0/
121 4201 库存股 treasury stock :)+cI?\#
五、成本类 >q`G?9d2
122 5001 生产成本 production cost SkY|.w.
123 5101 制造费用 cost of production %9IM|\ulp
124 5201 劳务成本 service cost #/n\C
125 5301 研发支出 research and development expenditures VB Ce=<
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor J &c}z4
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor aw(P@9]
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor JI.ad_IR
六、损益类 $]O\Ryf6
129 6001 主营业务收入 main business income ex-`+cF
130 6011 利息收入 金融共用 interest income financial sharing 46*?hA7@r(
135 6051 其他业务收入 other business income _rSnp
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ce@(Ct
137 6101 公允价值变动损益 sound value flexible loss and profit _9<Ko.GVq
138 6111 投资收益 income on investment )yjHABGJ
142 6301 营业外收入 nonrevenue receipt IuPwFf)
143 6401 主营业务成本 main business cost 6 ,k}v:
144 6402 其他业务支出 other business expense vsc&$r3!5{
145 6405 营业税金及附加 business tariff and annex /0 zk &g
146 6411 利息支出 金融共用 interest expense financial sharing K%S k{'
155 6601 销售费用 marketing cost R!:1{1
156 6602 管理费用 managing cost gbF.Q7?$u
157 6603 财务费用 financial cost x;
ujR<
158 6604 勘探费用 exploration expense ^Xh9:OBF
159 6701 资产减值损失 loss from asset devaluation BH=vI<D
160 6711 营业外支出 nonoperating expense t.NG]ejZ
161 6801 所得税 income tax )4j#gHN\
162 6901 以前年度损益调整 prior year profit and loss adjustment