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一、资产类 ~/z%yg
1 1001 库存现金 cash on hand 3]9Rmx
2 1002 银行存款 bank deposit H{S+^'5Y.
5 1015 其他货币资金 other monetary capital ^~7Mv^A
9 1101 交易性金融资产 transaction monetary assets k.o8!aCm
11 1121 应收票据 notes receivable YhfQpe
12 1122 应收账款 Account receivable 4#]g852
13 1123 预付账款 account prepaid Rt&5s)O'
14 1131 应收股利 dividend receivable {2D|,yH=
15 1132 应收利息 accrued interest receivable 0chpC)#Q3;
21 1231 其他应收款 accounts receivable-others o^*:
22 1241 坏账准备 had debts reserve ']+!i a
28 1401 材料采购 procurement of materials '<uM\v^k
29 1402 在途物资 materials in transit $e--"@[Y
30 1403 原材料 raw materials Ak kF6d+
32 1406 库存商品 commodity stocks X"r.*fb;N
33 1407 发出商品 goods in transit "e8EA!Ipte
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles (FaYagD
42 1461 存货跌价准备 reserve against stock price declining nLG)
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43 1501 待摊费用 fees to be apportioned L=EkY O%\"
45 1521 持有至到期投资 hold investment due Nq8 3 6HL
46 1522 持有至到期投资减值准备 hold investment due reduction reserve vR2);ywX
47 1523 可供出售金融资产 financial assets available for sale [6JDS;MIN
48 1524 长期股权投资 long-term stock ownership investment [)GRP
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve H.'9]*
50 1526 投资性房地产 investment real eastate bu_@A^ys
51 1531 长期应收款 long-term account receivable I9>vm]
52 1541 未实现融资收益 unrealized financing income
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54 1601 固定资产 permanent assets dh [kx
55 1602 累计折旧 accumulated depreciation xE^G*<mj:
56 1603 固定资产减值准备permanent assets reduction reserve F8{gJaP x
57 1604 在建工程 construction in process YGLq~A
58 1605 工程物资 engineer material z5(5\j]
59 1606 固定资产清理 disposal of fixed assets RLF6Bc
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing JehanF[
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing HQ"
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62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture <jF&+[*iT
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 9lR6:}L7
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture YI"!&a'yj
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 0Ui_Trlc
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation g'7
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67 1701 无形资产 intangible assets z~3ubta8(@
68 1702 累计摊销 accumulated amortization C,W_0=!e
69 1703 无形资产减值准备 intangible assets reduction reserve U:n~S
70 1711 商誉 business reputation A46q`l9B
71 1801 长期待摊费用 long-term deferred expenses )j~{P
72 1811 递延所得税资产 deferred income tax assets iQ8{N:58DN
73 1901 待处理财产损溢 waiting assets profit and loss Sk!' 2y*@&
二、负债类 debt group ht ]n*
74 2001 短期借款 short-term loan !-470J
81 2101 交易性金融负债 transaction financial liabilities Xy 4k;+
83 2201 应付票据 notes payable R8u8jG(4
84 2202 应付账款 account payable ;nW;M 4{
85 2205 预收账款 item received in advance <Z 3C&BM
86 2211 应付职工薪酬 employee pay payable ,\P|%yv
87 2221 应交税费 tax payable gWa0x-
88 2231 应付股利 dividend payable xW5 `.^5
89 2232 应付利息 interest payable 1v.#ndk
90 2241 其他应付款 other account payable Ot`%5<E^
97 2401 预提费用 withholding expenses WKlqm)m@
98 2411 预计负债 estimated liabilities wzwv>@}
99 2501 递延收益 deferred income S|k@D2k=
100 2601 长期借款 money borrowed for long term 3!gz^[!?EN
101 2602 长期债券 long-term bond m[2[9bQ0
106 2801 长期应付款 long-term account payable 3))R91I
107 2802 未确认融资费用 unacknowledged financial charges w`f66*@Q1
108 2811 专项应付款 special accounts payable H%
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109 2901 递延所得税负债 deferred income tax liabilities %#v$d
三、共同类 &ZC{ _t
112 3101 衍生工具 derivative tool [qRww]g;P|
113 3201 套期工具 arbitrage tool @#t<!-8d
114 3202 被套期项目 arbitrage project S}U_uZ$
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四、所有者权益类
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115 4001 实收资本 paid-up capital mIYKzu_k=
116 4002 资本公积 contributed surplus Qu=b-9
117 4101 盈余公积 earned surplus a]V8F&)g#
119 4103 本年利润 profit for the current year <_|@~^u
120 4104 利润分配 allocation of profits >W-xDzJry
121 4201 库存股 treasury stock !J#P'x0
五、成本类 kJf0..J[#<
122 5001 生产成本 production cost e4Y+u8gT
123 5101 制造费用 cost of production *f;$5B#^
124 5201 劳务成本 service cost )rj!/%
125 5301 研发支出 research and development expenditures E.NfVeq
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor !w%c=V]tV
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor db_?da;!`
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 27c0wzq
六、损益类 C za}cF
129 6001 主营业务收入 main business income VgYy7\?p
130 6011 利息收入 金融共用 interest income financial sharing M*3G
135 6051 其他业务收入 other business income x
z
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136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance lrKT?siB
137 6101 公允价值变动损益 sound value flexible loss and profit ,~Xe#eM
138 6111 投资收益 income on investment NR_3nt^h
142 6301 营业外收入 nonrevenue receipt YB 7A5
143 6401 主营业务成本 main business cost i>h3UIx\
144 6402 其他业务支出 other business expense UF5_be,D
145 6405 营业税金及附加 business tariff and annex +,
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146 6411 利息支出 金融共用 interest expense financial sharing `^8mGR>OpI
155 6601 销售费用 marketing cost w2'z~\dG8
156 6602 管理费用 managing cost T|
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157 6603 财务费用 financial cost 7ixG{yu
158 6604 勘探费用 exploration expense n5A|Zjk;
159 6701 资产减值损失 loss from asset devaluation RPeH [M^
160 6711 营业外支出 nonoperating expense J0R{|]W8
161 6801 所得税 income tax .Er+*j;&w
162 6901 以前年度损益调整 prior year profit and loss adjustment