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一、资产类 |W::\yu6
1 1001 库存现金 cash on hand ](W#Tj5-
2 1002 银行存款 bank deposit
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5 1015 其他货币资金 other monetary capital 1ri#hm0x\
9 1101 交易性金融资产 transaction monetary assets LZ@^ A]U
11 1121 应收票据 notes receivable x~mXtqg
12 1122 应收账款 Account receivable Isi,Tl ^
13 1123 预付账款 account prepaid FKzqJwT
14 1131 应收股利 dividend receivable g)"6|Z?D"
15 1132 应收利息 accrued interest receivable eygy
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21 1231 其他应收款 accounts receivable-others ]:f1r8<3p
22 1241 坏账准备 had debts reserve G9gvOEI/
28 1401 材料采购 procurement of materials !cq4+0{O;&
29 1402 在途物资 materials in transit a@X'oV`(2b
30 1403 原材料 raw materials ,`wxXU7
32 1406 库存商品 commodity stocks ]~oM'?&!
33 1407 发出商品 goods in transit $M><K
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles %Wc-.ER
42 1461 存货跌价准备 reserve against stock price declining vXf#gX!Y
43 1501 待摊费用 fees to be apportioned Zdak))7
45 1521 持有至到期投资 hold investment due >Te{a*`"m:
46 1522 持有至到期投资减值准备 hold investment due reduction reserve E6G^?k~q
47 1523 可供出售金融资产 financial assets available for sale BE U[M
48 1524 长期股权投资 long-term stock ownership investment `ybZE+S.
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ,CdI.kV>o2
50 1526 投资性房地产 investment real eastate 6v1j*'
51 1531 长期应收款 long-term account receivable DnTM#i:
52 1541 未实现融资收益 unrealized financing income [;b
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54 1601 固定资产 permanent assets 'R$~U?i8
55 1602 累计折旧 accumulated depreciation /)G9w]|T
56 1603 固定资产减值准备permanent assets reduction reserve h0gT/x
57 1604 在建工程 construction in process 7,jqA"9
58 1605 工程物资 engineer material :')<|(Zy
59 1606 固定资产清理 disposal of fixed assets S !e0:
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing MRa>@Jn??A
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing !F%dE!
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture G%P]qi
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 '.bMkty#
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture R:fu n,
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 _6|b0*jv'&
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation V2bod=&Lc
67 1701 无形资产 intangible assets t2E_y6
68 1702 累计摊销 accumulated amortization m:H )b{
69 1703 无形资产减值准备 intangible assets reduction reserve }`eeIt I+
70 1711 商誉 business reputation ~jPe9
71 1801 长期待摊费用 long-term deferred expenses _Ih~'Y Fd
72 1811 递延所得税资产 deferred income tax assets )HmpVH
73 1901 待处理财产损溢 waiting assets profit and loss &A`QPk8n
二、负债类 debt group q80?C.,`
74 2001 短期借款 short-term loan )oNomsn
81 2101 交易性金融负债 transaction financial liabilities |ST&,a$(
83 2201 应付票据 notes payable ]l\J"*"aB
84 2202 应付账款 account payable +uH1rF_&@
85 2205 预收账款 item received in advance lyT~>.?{
86 2211 应付职工薪酬 employee pay payable aJfW75C
87 2221 应交税费 tax payable rUuM__;d
88 2231 应付股利 dividend payable ;<* VwXJR
89 2232 应付利息 interest payable U@*z#T#"m
90 2241 其他应付款 other account payable "44X'G8N
97 2401 预提费用 withholding expenses jjwY{jV
98 2411 预计负债 estimated liabilities QTDI^ZeuF
99 2501 递延收益 deferred income ,JjTz
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100 2601 长期借款 money borrowed for long term $`riB$v
101 2602 长期债券 long-term bond
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106 2801 长期应付款 long-term account payable D]0#A|nF
107 2802 未确认融资费用 unacknowledged financial charges 's9)\LS>p
108 2811 专项应付款 special accounts payable cBAA32wf
109 2901 递延所得税负债 deferred income tax liabilities 4iw+3 Q|
三、共同类 #A|MNJ%m
112 3101 衍生工具 derivative tool %@IR7v~
113 3201 套期工具 arbitrage tool K4
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114 3202 被套期项目 arbitrage project lKa}Bcd
四、所有者权益类 'Kq%tM26!
115 4001 实收资本 paid-up capital *AJW8tIP
116 4002 资本公积 contributed surplus %8v?dB;>x`
117 4101 盈余公积 earned surplus YS/DIH{9e
119 4103 本年利润 profit for the current year 2#rF/!`^
120 4104 利润分配 allocation of profits J4JKAv~3
121 4201 库存股 treasury stock Hu;#uAnxQ
五、成本类 |+[bKqI5
122 5001 生产成本 production cost y)=Xo7j
123 5101 制造费用 cost of production _qGkTiP
124 5201 劳务成本 service cost x;C\G`9N
125 5301 研发支出 research and development expenditures BeVQ[
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ed617J
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor /2YI!U@A
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor U>{z*D
六、损益类 t[X'OK0W%3
129 6001 主营业务收入 main business income X2EC+<
130 6011 利息收入 金融共用 interest income financial sharing {?
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135 6051 其他业务收入 other business income OW6i2 >Or
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 8J>s|MZ
137 6101 公允价值变动损益 sound value flexible loss and profit m7d? SU
138 6111 投资收益 income on investment }96^OQPE
142 6301 营业外收入 nonrevenue receipt +4@EJRC
143 6401 主营业务成本 main business cost
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144 6402 其他业务支出 other business expense ('>!dXA$
145 6405 营业税金及附加 business tariff and annex ? 1_*ct=g9
146 6411 利息支出 金融共用 interest expense financial sharing p(
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155 6601 销售费用 marketing cost `?La
156 6602 管理费用 managing cost z S^:Ng5
157 6603 财务费用 financial cost M,7v}[Tbl
158 6604 勘探费用 exploration expense O* 7"Q&
159 6701 资产减值损失 loss from asset devaluation `"
160 6711 营业外支出 nonoperating expense RCsd
161 6801 所得税 income tax C7nLa@
162 6901 以前年度损益调整 prior year profit and loss adjustment