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一、资产类 wS*CcIwj
1 1001 库存现金 cash on hand t<,p-TM]
2 1002 银行存款 bank deposit O&i
YGREO
5 1015 其他货币资金 other monetary capital %C0O?q
9 1101 交易性金融资产 transaction monetary assets b.q"s6u
11 1121 应收票据 notes receivable zB"
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12 1122 应收账款 Account receivable zN/~a)
13 1123 预付账款 account prepaid #UC
QiQfP
14 1131 应收股利 dividend receivable oV>AFs6
15 1132 应收利息 accrued interest receivable Ej09RO"pB
21 1231 其他应收款 accounts receivable-others I{e^,oc
22 1241 坏账准备 had debts reserve ."Ix#\|x
28 1401 材料采购 procurement of materials p6*a1^lU6
29 1402 在途物资 materials in transit kah3Uhr~
30 1403 原材料 raw materials XqS*;Zj0
32 1406 库存商品 commodity stocks 'O2#1SWe
33 1407 发出商品 goods in transit W<|K
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles wx%nTf/Oa
42 1461 存货跌价准备 reserve against stock price declining 1idjX"'
43 1501 待摊费用 fees to be apportioned 0gD59N'C
45 1521 持有至到期投资 hold investment due 8~(+[[TQ@
46 1522 持有至到期投资减值准备 hold investment due reduction reserve S{i@=:
47 1523 可供出售金融资产 financial assets available for sale pkf OM"5'
48 1524 长期股权投资 long-term stock ownership investment m4SXH> o
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Jo aDX ,
50 1526 投资性房地产 investment real eastate WfT)CIKs
51 1531 长期应收款 long-term account receivable 4O_+4yS
52 1541 未实现融资收益 unrealized financing income
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54 1601 固定资产 permanent assets &xuwke:[
55 1602 累计折旧 accumulated depreciation xT?} wF
56 1603 固定资产减值准备permanent assets reduction reserve |+xtFe
57 1604 在建工程 construction in process
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58 1605 工程物资 engineer material Z F yX@#B9
59 1606 固定资产清理 disposal of fixed assets %^?3s5PXD
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing <
ivqe"m
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing x$?7)F&z
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture JRjMt-7H_
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture xCp+<|1
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture _O)2
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ,C,e/>+My
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +>:_kE]?nX
67 1701 无形资产 intangible assets QB3d7e)8>
68 1702 累计摊销 accumulated amortization Ik-E4pxKo
69 1703 无形资产减值准备 intangible assets reduction reserve acYoOW1G
70 1711 商誉 business reputation %f_OP$;fc
71 1801 长期待摊费用 long-term deferred expenses .1}rzh}8
72 1811 递延所得税资产 deferred income tax assets fJ&<iD)6
73 1901 待处理财产损溢 waiting assets profit and loss opcR~tg@r
二、负债类 debt group _E1]cbIo
74 2001 短期借款 short-term loan :O'C:n<g
81 2101 交易性金融负债 transaction financial liabilities E7NbPNd
83 2201 应付票据 notes payable _{*$>1q
84 2202 应付账款 account payable g\\1C2jG
85 2205 预收账款 item received in advance mj~N]cxB
86 2211 应付职工薪酬 employee pay payable tk)>CK11
87 2221 应交税费 tax payable WW[`E
88 2231 应付股利 dividend payable &!DZW5
89 2232 应付利息 interest payable ,hTwNVWI9
90 2241 其他应付款 other account payable `mKlv~$1^
97 2401 预提费用 withholding expenses 2 ]DCF
98 2411 预计负债 estimated liabilities N5f0|U&
99 2501 递延收益 deferred income y@kcXlY
100 2601 长期借款 money borrowed for long term juYA`:qE&
101 2602 长期债券 long-term bond Cwsoz
106 2801 长期应付款 long-term account payable +\k9w.[:/
107 2802 未确认融资费用 unacknowledged financial charges Q k;Kn
108 2811 专项应付款 special accounts payable Z(LxB$^l[
109 2901 递延所得税负债 deferred income tax liabilities ~N{_N95!2@
三、共同类 $d2kHT
112 3101 衍生工具 derivative tool gY>
;|),
113 3201 套期工具 arbitrage tool oP=T6PX~l
114 3202 被套期项目 arbitrage project Sqdc1zC
四、所有者权益类 VA=#0w
115 4001 实收资本 paid-up capital e+F}9HR
7
116 4002 资本公积 contributed surplus o%Uu.P
117 4101 盈余公积 earned surplus d DIQ+/mmg
119 4103 本年利润 profit for the current year 4/HY[FT
120 4104 利润分配 allocation of profits ~tg1N^]kV
121 4201 库存股 treasury stock CQBT::
五、成本类 c_qcb7<~.
122 5001 生产成本 production cost Z:UgozdC
123 5101 制造费用 cost of production o<D3Y95b
124 5201 劳务成本 service cost L,b|Iq
125 5301 研发支出 research and development expenditures W>}Qer4
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor UzU-eyA
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
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128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor DOF?(:8Y
六、损益类 ERfd7V<c>
129 6001 主营业务收入 main business income FE8+E\ U?
130 6011 利息收入 金融共用 interest income financial sharing ?jNF6z*M6
135 6051 其他业务收入 other business income f.b8ZBNj>
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;OQ'B=
uK
137 6101 公允价值变动损益 sound value flexible loss and profit /'Quu)~
138 6111 投资收益 income on investment
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142 6301 营业外收入 nonrevenue receipt OH$F >wO
143 6401 主营业务成本 main business cost gro7*<
144 6402 其他业务支出 other business expense
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145 6405 营业税金及附加 business tariff and annex 1-6gB@cvQ
146 6411 利息支出 金融共用 interest expense financial sharing :S QDqG
155 6601 销售费用 marketing cost E6'8Zb
156 6602 管理费用 managing cost 4NpHX+=P
157 6603 财务费用 financial cost 6C:x6'5[
158 6604 勘探费用 exploration expense A+0T"2
159 6701 资产减值损失 loss from asset devaluation pG,<_N@P
160 6711 营业外支出 nonoperating expense $xRo<,OV+
161 6801 所得税 income tax U;';"9C2>
162 6901 以前年度损益调整 prior year profit and loss adjustment