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一、资产类 "7kge z#Y
1 1001 库存现金 cash on hand 'h^-t^:<>b
2 1002 银行存款 bank deposit -@ZzG uS(
5 1015 其他货币资金 other monetary capital M|UxE/
9 1101 交易性金融资产 transaction monetary assets 3w/( /|0
11 1121 应收票据 notes receivable V$dJmKg
12 1122 应收账款 Account receivable (Ffb&GL
13 1123 预付账款 account prepaid \E$1lc
14 1131 应收股利 dividend receivable 8cK\myn.
15 1132 应收利息 accrued interest receivable S5~`T7Ra
21 1231 其他应收款 accounts receivable-others L\b]k,Ksf
22 1241 坏账准备 had debts reserve l:Dn3Q
28 1401 材料采购 procurement of materials ]{!!7Zz
29 1402 在途物资 materials in transit -`!_h[
30 1403 原材料 raw materials d7"U WY^
32 1406 库存商品 commodity stocks xH<'GB)
33 1407 发出商品 goods in transit wJ+U[a
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 3P//H88LY
42 1461 存货跌价准备 reserve against stock price declining YH[XRUa
43 1501 待摊费用 fees to be apportioned 50LHF%
45 1521 持有至到期投资 hold investment due Q[J [=
46 1522 持有至到期投资减值准备 hold investment due reduction reserve +/y{^}b/
47 1523 可供出售金融资产 financial assets available for sale f?%qUD_#
48 1524 长期股权投资 long-term stock ownership investment ~`t%M?l
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 5v|H<wPp
50 1526 投资性房地产 investment real eastate 3
sZ,|,ueD
51 1531 长期应收款 long-term account receivable ;/@?6T"
52 1541 未实现融资收益 unrealized financing income h?0F-6z
54 1601 固定资产 permanent assets !2}rtDE
55 1602 累计折旧 accumulated depreciation cMD RWh
56 1603 固定资产减值准备permanent assets reduction reserve f}[H
`OF
57 1604 在建工程 construction in process PZ
ys u
58 1605 工程物资 engineer material n{dP@_>WS
59 1606 固定资产清理 disposal of fixed assets .zvlRt.zl
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /Q?~Q0{)es
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing %p0b{P j_p
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture CI,lk
O|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 9>N\sOh
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture [ njx7d
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 br0u@G
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation .Y!;xB/
67 1701 无形资产 intangible assets Yeqvv
68 1702 累计摊销 accumulated amortization 2;:lK" :
69 1703 无形资产减值准备 intangible assets reduction reserve XwcMt r*
70 1711 商誉 business reputation * [tc
71 1801 长期待摊费用 long-term deferred expenses (cvh3',
72 1811 递延所得税资产 deferred income tax assets &yE1U#J(
73 1901 待处理财产损溢 waiting assets profit and loss #2 \8?UPd
二、负债类 debt group R
N@^j
74 2001 短期借款 short-term loan qAqoZMpI|;
81 2101 交易性金融负债 transaction financial liabilities nO~b=qO
83 2201 应付票据 notes payable U,PZMz`2j
84 2202 应付账款 account payable Iz#yQ`
85 2205 预收账款 item received in advance 9b
1?W?"
86 2211 应付职工薪酬 employee pay payable B&?fM
~J
87 2221 应交税费 tax payable )ZGYhE
88 2231 应付股利 dividend payable e
RA7i
89 2232 应付利息 interest payable m}98bw
90 2241 其他应付款 other account payable {AOG"T&<
97 2401 预提费用 withholding expenses aD2*.ln><
98 2411 预计负债 estimated liabilities lR:?uZ$
99 2501 递延收益 deferred income :
(gZgMT
100 2601 长期借款 money borrowed for long term || [89G
101 2602 长期债券 long-term bond %y>+1hakkX
106 2801 长期应付款 long-term account payable ,eDD:#)$}
107 2802 未确认融资费用 unacknowledged financial charges z!$gVWG
108 2811 专项应付款 special accounts payable -I ?z-?<D
109 2901 递延所得税负债 deferred income tax liabilities Q!yb16J
三、共同类 5G#$c'A{4
112 3101 衍生工具 derivative tool .`,F
113 3201 套期工具 arbitrage tool .U9R>#
114 3202 被套期项目 arbitrage project VJDoH
四、所有者权益类 mzGjRl=O
115 4001 实收资本 paid-up capital )GVBE%!WEd
116 4002 资本公积 contributed surplus OkpwhkPL5
117 4101 盈余公积 earned surplus d<x1*a
119 4103 本年利润 profit for the current year /HkFlfPd
120 4104 利润分配 allocation of profits ;K_}A4K
121 4201 库存股 treasury stock 7R,qDp S
五、成本类 iU5P$7.p
122 5001 生产成本 production cost 9JPEj-3`g
123 5101 制造费用 cost of production &|b4\uj9
124 5201 劳务成本 service cost Kq&qE>Ju
125 5301 研发支出 research and development expenditures O~ 27/
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Ry z?v<)h
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {)xWD%
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor l-}KmZ]
六、损益类 d",(aZ
129 6001 主营业务收入 main business income _1
pDA
130 6011 利息收入 金融共用 interest income financial sharing "(,2L,Zh
135 6051 其他业务收入 other business income k#C
f})
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance O2.'-
137 6101 公允价值变动损益 sound value flexible loss and profit 3pSj kS|?>
138 6111 投资收益 income on investment #{$1z;i?f
142 6301 营业外收入 nonrevenue receipt edijfhn
143 6401 主营业务成本 main business cost Q(Gyq:L=>
144 6402 其他业务支出 other business expense i@5)`<?
145 6405 营业税金及附加 business tariff and annex D9BQID$R
146 6411 利息支出 金融共用 interest expense financial sharing zBY
~lNB
155 6601 销售费用 marketing cost @'i+ff\
156 6602 管理费用 managing cost o@W_ai_
157 6603 财务费用 financial cost q8>t!rh<R
158 6604 勘探费用 exploration expense oQT2S>cm^
159 6701 资产减值损失 loss from asset devaluation NQX>Qh
2
160 6711 营业外支出 nonoperating expense pYo=oI
161 6801 所得税 income tax M-J<n>hl
162 6901 以前年度损益调整 prior year profit and loss adjustment