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一、资产类 rMdOE&5G
1 1001 库存现金 cash on hand LS?3 >1g
2 1002 银行存款 bank deposit [y W0U:m
5 1015 其他货币资金 other monetary capital OLXG0@
9 1101 交易性金融资产 transaction monetary assets */u_RJ
11 1121 应收票据 notes receivable '[I?G6
12 1122 应收账款 Account receivable @9~6+BZOq
13 1123 预付账款 account prepaid =j#uH`jgW
14 1131 应收股利 dividend receivable Cz#0Gh>1
15 1132 应收利息 accrued interest receivable `!K(P- yB?
21 1231 其他应收款 accounts receivable-others /hQTV!\u
22 1241 坏账准备 had debts reserve e)zE*9
28 1401 材料采购 procurement of materials qm{(.b^
29 1402 在途物资 materials in transit 6`J*{%mP
30 1403 原材料 raw materials >h(n8wTP
32 1406 库存商品 commodity stocks `gDpb.=Y
33 1407 发出商品 goods in transit h'|{@X
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles si.ZTG9m
42 1461 存货跌价准备 reserve against stock price declining Wj(
O_2
43 1501 待摊费用 fees to be apportioned nxS|]
45 1521 持有至到期投资 hold investment due N>/!e787OU
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ; {iX_%
47 1523 可供出售金融资产 financial assets available for sale &z+nNkr?yN
48 1524 长期股权投资 long-term stock ownership investment 0r*E$|zZ
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve f(6`5/C
50 1526 投资性房地产 investment real eastate wa\Yc,R
51 1531 长期应收款 long-term account receivable SDwTGQ/0
52 1541 未实现融资收益 unrealized financing income LPc)-t|p"
54 1601 固定资产 permanent assets mCb(B48]%X
55 1602 累计折旧 accumulated depreciation I}q2)@
56 1603 固定资产减值准备permanent assets reduction reserve Hbn%CdDk1
57 1604 在建工程 construction in process
=8?y$WE
58 1605 工程物资 engineer material nD@/,kw"
59 1606 固定资产清理 disposal of fixed assets "v@Y[QI
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {E@Fk,
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?
%XTD39
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture /Nt#|C>
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 iyKAw
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Ye% e!
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
U*!q@g_
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ;|}N\[fk%]
67 1701 无形资产 intangible assets %UT5KYd!=N
68 1702 累计摊销 accumulated amortization zkt`7Pg;J
69 1703 无形资产减值准备 intangible assets reduction reserve B52n'.
70 1711 商誉 business reputation ~_8Dv<"a
71 1801 长期待摊费用 long-term deferred expenses
=.a}
72 1811 递延所得税资产 deferred income tax assets ABb,]
%
73 1901 待处理财产损溢 waiting assets profit and loss u1a0w
二、负债类 debt group 8eq*q
74 2001 短期借款 short-term loan 1j"G~TM
81 2101 交易性金融负债 transaction financial liabilities .ZQD`SRrI
83 2201 应付票据 notes payable (VV5SvdE
84 2202 应付账款 account payable )eIC5>#.
85 2205 预收账款 item received in advance js;p7wi
86 2211 应付职工薪酬 employee pay payable FjR/_GPo6
87 2221 应交税费 tax payable 'K&^y%~py,
88 2231 应付股利 dividend payable @+Yql
89 2232 应付利息 interest payable 17P5Dr&
90 2241 其他应付款 other account payable .8e]-^Z
97 2401 预提费用 withholding expenses ?1w{lz(P
98 2411 预计负债 estimated liabilities [$M=+YRHMW
99 2501 递延收益 deferred income Z*/{^ zsE
100 2601 长期借款 money borrowed for long term G5*"P!@6
101 2602 长期债券 long-term bond ;E:vsVK
106 2801 长期应付款 long-term account payable @n2Dt d
107 2802 未确认融资费用 unacknowledged financial charges 4PK/8^@7)>
108 2811 专项应付款 special accounts payable Cm@rXA/
109 2901 递延所得税负债 deferred income tax liabilities 6<1
2j7
三、共同类 ~&HP}Q$#f
112 3101 衍生工具 derivative tool >x?x3 #SX
113 3201 套期工具 arbitrage tool
IR JN
114 3202 被套期项目 arbitrage project -&
q@|h'
四、所有者权益类 idsBw!DB
115 4001 实收资本 paid-up capital E$SYXe [,
116 4002 资本公积 contributed surplus Ig&H0S
117 4101 盈余公积 earned surplus k
_;g-r,
119 4103 本年利润 profit for the current year BOt1J_;(rO
120 4104 利润分配 allocation of profits d~#B,+
121 4201 库存股 treasury stock h4p<n&)F
五、成本类 %#t*3[
122 5001 生产成本 production cost 1Hl-|n
123 5101 制造费用 cost of production ^AhV1rBB
124 5201 劳务成本 service cost B7x(<!B
125 5301 研发支出 research and development expenditures 5 EhOvt8
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 0
JT"Pv_
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor OSoIH`tA
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor \-Vja{J]
六、损益类 HuT4OGBFpC
129 6001 主营业务收入 main business income .*}!XKp0j
130 6011 利息收入 金融共用 interest income financial sharing '+EtnWHs
135 6051 其他业务收入 other business income 6v"WI@b4
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance B]2m(0Y>>v
137 6101 公允价值变动损益 sound value flexible loss and profit <+y%k~("
138 6111 投资收益 income on investment i+q tL3
142 6301 营业外收入 nonrevenue receipt uB=DC'lkg
143 6401 主营业务成本 main business cost i?wEd!=w
144 6402 其他业务支出 other business expense E)3Ah!
145 6405 营业税金及附加 business tariff and annex k3(q!~a:.}
146 6411 利息支出 金融共用 interest expense financial sharing G&Fe2&5!w
155 6601 销售费用 marketing cost E] 6]c!2:
156 6602 管理费用 managing cost UuS6y9@v
157 6603 财务费用 financial cost []lMv
ZW
158 6604 勘探费用 exploration expense ^
>wlj
159 6701 资产减值损失 loss from asset devaluation Mz7qC3Z
160 6711 营业外支出 nonoperating expense +D+v j|fn
161 6801 所得税 income tax h+rW%`B
162 6901 以前年度损益调整 prior year profit and loss adjustment