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一、资产类 < Ifnf6~
1 1001 库存现金 cash on hand =Y[Ae7e
2 1002 银行存款 bank deposit s ~G{-)*
5 1015 其他货币资金 other monetary capital }FVX5/.'
9 1101 交易性金融资产 transaction monetary assets _Oq\YQ
b v
11 1121 应收票据 notes receivable ;_\P;s
12 1122 应收账款 Account receivable ?Pc3*.
13 1123 预付账款 account prepaid k6S<46}h|
14 1131 应收股利 dividend receivable "-%H</
15 1132 应收利息 accrued interest receivable O2f2Fb$B7
21 1231 其他应收款 accounts receivable-others RGmpkQEp
22 1241 坏账准备 had debts reserve O!tD1^O!1}
28 1401 材料采购 procurement of materials YvX
I
29 1402 在途物资 materials in transit *6tN o-)^
30 1403 原材料 raw materials =oJiNM5_u
32 1406 库存商品 commodity stocks UtN>6$u
33 1407 发出商品 goods in transit F)Lbr>H?I
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles L4b4
X
42 1461 存货跌价准备 reserve against stock price declining *_wBV
M=2
43 1501 待摊费用 fees to be apportioned wP*Z/}Uum+
45 1521 持有至到期投资 hold investment due 3FN? CN] O
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ri
~2t3gg
47 1523 可供出售金融资产 financial assets available for sale g_U69
z
48 1524 长期股权投资 long-term stock ownership investment v!Z 9T
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 2Fi*)\{
50 1526 投资性房地产 investment real eastate u7d]%<~'$F
51 1531 长期应收款 long-term account receivable 6*7&X#gG
52 1541 未实现融资收益 unrealized financing income ':3KZ
4/C
54 1601 固定资产 permanent assets HenJlo
55 1602 累计折旧 accumulated depreciation jL SZ#H
56 1603 固定资产减值准备permanent assets reduction reserve pyKag;ZtP
57 1604 在建工程 construction in process ,H*3_c&Q
58 1605 工程物资 engineer material g:U ul4
59 1606 固定资产清理 disposal of fixed assets P>|2~YxjU
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing "L]_NST
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing iq$/6!t
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %L3]l
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 +Sfv.6~v
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture eAMT7 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 MXb(Z9)]kw
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 0N.
*c
67 1701 无形资产 intangible assets YVT^}7#
68 1702 累计摊销 accumulated amortization k&b>-QP6
69 1703 无形资产减值准备 intangible assets reduction reserve GSp1,E2J
70 1711 商誉 business reputation uZ+<
71 1801 长期待摊费用 long-term deferred expenses
Xc!w
y9m
72 1811 递延所得税资产 deferred income tax assets ioggD
73 1901 待处理财产损溢 waiting assets profit and loss $4&Ql
二、负债类 debt group hlRE\YO&8R
74 2001 短期借款 short-term loan !T*izMX}
81 2101 交易性金融负债 transaction financial liabilities {\B!Rjt[T
83 2201 应付票据 notes payable |{
kB
`
84 2202 应付账款 account payable J}J
nJV8|G
85 2205 预收账款 item received in advance E_K7.c4M
86 2211 应付职工薪酬 employee pay payable (]:G"W8f
87 2221 应交税费 tax payable ,P}c92;
88 2231 应付股利 dividend payable s>5 Z
89 2232 应付利息 interest payable a|.u;
90 2241 其他应付款 other account payable uT1x\Rt|e
97 2401 预提费用 withholding expenses e\<I:7%Rg
98 2411 预计负债 estimated liabilities (
rJvE*
99 2501 递延收益 deferred income (k?OYz]c
100 2601 长期借款 money borrowed for long term &kG<LGXP#
101 2602 长期债券 long-term bond p.G7Cs
106 2801 长期应付款 long-term account payable >qE$:V"_5
107 2802 未确认融资费用 unacknowledged financial charges L" o6)N
108 2811 专项应付款 special accounts payable :|a[6Uwl\V
109 2901 递延所得税负债 deferred income tax liabilities gP3[=a"\
三、共同类 zy|hf<V
112 3101 衍生工具 derivative tool Z]tz<YSkG
113 3201 套期工具 arbitrage tool /SiQw7yp%
114 3202 被套期项目 arbitrage project {'1,JwSmb
四、所有者权益类 9g7T~|P
115 4001 实收资本 paid-up capital 8PQt8G.
116 4002 资本公积 contributed surplus "jSn`
117 4101 盈余公积 earned surplus 2,+H;Ypi!
119 4103 本年利润 profit for the current year bu]bfnYi9
120 4104 利润分配 allocation of profits 6vDgMfw
121 4201 库存股 treasury stock 0^+W"O
五、成本类 y3x_B@}BY
122 5001 生产成本 production cost >(3y(1;
123 5101 制造费用 cost of production @c.pOX[]m,
124 5201 劳务成本 service cost }{$@|6)R
125 5301 研发支出 research and development expenditures e.N#+
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor uZfo[_g0S
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor /#tOi[0[
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor y=t
-/*K
六、损益类 k@?<Aw8_X
129 6001 主营业务收入 main business income B
#=dz,}
130 6011 利息收入 金融共用 interest income financial sharing 2n\EZ
135 6051 其他业务收入 other business income O?@AnkOhn
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance LVSJK.B
137 6101 公允价值变动损益 sound value flexible loss and profit RW'QU`N[Y
138 6111 投资收益 income on investment +:b|I'S
142 6301 营业外收入 nonrevenue receipt zQ6otDZx
143 6401 主营业务成本 main business cost ^W^%PJD|
144 6402 其他业务支出 other business expense kp[Jl0K5
145 6405 营业税金及附加 business tariff and annex V[~/sc )
146 6411 利息支出 金融共用 interest expense financial sharing 2?&h{PA+
155 6601 销售费用 marketing cost Yv>% 5`
156 6602 管理费用 managing cost 1'ZBtX~A
157 6603 财务费用 financial cost 1c]GS&(RP
158 6604 勘探费用 exploration expense >6c{CYuT
159 6701 资产减值损失 loss from asset devaluation ;
X8eZQ
160 6711 营业外支出 nonoperating expense N*eZ4s'
161 6801 所得税 income tax KyjN' F$
162 6901 以前年度损益调整 prior year profit and loss adjustment