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一、资产类 ;X
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1 1001 库存现金 cash on hand @V7HxW7RX
2 1002 银行存款 bank deposit MYlPG1X=?
5 1015 其他货币资金 other monetary capital EOn[!
9 1101 交易性金融资产 transaction monetary assets xoYaL
11 1121 应收票据 notes receivable Ec/-f`8
12 1122 应收账款 Account receivable aANzL
13 1123 预付账款 account prepaid f]*TIYicc
14 1131 应收股利 dividend receivable L'@@ewA
15 1132 应收利息 accrued interest receivable Z8vR/
21 1231 其他应收款 accounts receivable-others t0"2Si
22 1241 坏账准备 had debts reserve sN8)p%'Lg
28 1401 材料采购 procurement of materials gK6_vS4K)
29 1402 在途物资 materials in transit }#Q?\
30 1403 原材料 raw materials FQgc\-8tm
32 1406 库存商品 commodity stocks rIhe}1
33 1407 发出商品 goods in transit /7o{%~O
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Q+ogV vMq>
42 1461 存货跌价准备 reserve against stock price declining ?O| CY
43 1501 待摊费用 fees to be apportioned 2Sha&Z*CE
45 1521 持有至到期投资 hold investment due ?j:g. a+U
46 1522 持有至到期投资减值准备 hold investment due reduction reserve q=J8SvSRl
47 1523 可供出售金融资产 financial assets available for sale /hC'-6:]^
48 1524 长期股权投资 long-term stock ownership investment N+#lS7
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
:W6R]y
50 1526 投资性房地产 investment real eastate )_H>d<di
51 1531 长期应收款 long-term account receivable PX$_."
WA
52 1541 未实现融资收益 unrealized financing income }R\;htmc;
54 1601 固定资产 permanent assets jg3X6 /'
55 1602 累计折旧 accumulated depreciation AnD#k]
56 1603 固定资产减值准备permanent assets reduction reserve px~ :'U
57 1604 在建工程 construction in process DZ*m"Bi
58 1605 工程物资 engineer material vyXL F'L
59 1606 固定资产清理 disposal of fixed assets _KSlIgQ
}0
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 5_yu4{@;y
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing rF:l+I]
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture d"#& VlKcv
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 4*Y`Pn@
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Dx*tolF
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation =kiDW6
JJU
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation }%lk$g';
67 1701 无形资产 intangible assets ZR|n\.
68 1702 累计摊销 accumulated amortization ()`cW>[
69 1703 无形资产减值准备 intangible assets reduction reserve SbX#$; ks~
70 1711 商誉 business reputation k "Qr
71 1801 长期待摊费用 long-term deferred expenses 8_h:_7e
72 1811 递延所得税资产 deferred income tax assets E8Y
(C_:s
73 1901 待处理财产损溢 waiting assets profit and loss QZ?%xN(4
二、负债类 debt group loByT
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74 2001 短期借款 short-term loan 6EY
W:o
81 2101 交易性金融负债 transaction financial liabilities 8oxYgj&~X
83 2201 应付票据 notes payable hha!uD~(
84 2202 应付账款 account payable tg#d.(
85 2205 预收账款 item received in advance g5>c-i
86 2211 应付职工薪酬 employee pay payable 3zsjL=ta
87 2221 应交税费 tax payable @Z[XV"w|
88 2231 应付股利 dividend payable ZhnRsn9
89 2232 应付利息 interest payable $>6Kn`UX
90 2241 其他应付款 other account payable tFrNnbmlQ
97 2401 预提费用 withholding expenses %&\DCAFk
98 2411 预计负债 estimated liabilities yE=tuHv(0
99 2501 递延收益 deferred income {K ,-fbE
100 2601 长期借款 money borrowed for long term 1_MaaA;ow"
101 2602 长期债券 long-term bond h5p,BRtu
106 2801 长期应付款 long-term account payable v_L?n7c
107 2802 未确认融资费用 unacknowledged financial charges - D^.I
108 2811 专项应付款 special accounts payable eGE[4Z
109 2901 递延所得税负债 deferred income tax liabilities J=7<dEm&
三、共同类 NxzRVsNF
112 3101 衍生工具 derivative tool {I
p)%uR
113 3201 套期工具 arbitrage tool I>n2# -8
114 3202 被套期项目 arbitrage project bQBYzvd
四、所有者权益类 yT pvKCC
115 4001 实收资本 paid-up capital nZP%Z=p7
116 4002 资本公积 contributed surplus s{@3G8
117 4101 盈余公积 earned surplus OtD!@GQ6
119 4103 本年利润 profit for the current year daN#6e4Z+;
120 4104 利润分配 allocation of profits *R8qnvE\()
121 4201 库存股 treasury stock c3X8Wi7m
五、成本类 b+!I_g4P
122 5001 生产成本 production cost LvbS")
123 5101 制造费用 cost of production H
;kk:s'
124 5201 劳务成本 service cost a0*qK)gH
125 5301 研发支出 research and development expenditures #1VejeTi
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ZB5u\NpcW
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0OF ]|hH
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor jQRl-[n
六、损益类 (rB?@:zN
129 6001 主营业务收入 main business income qytH<UB
130 6011 利息收入 金融共用 interest income financial sharing S/H!a:_5r
135 6051 其他业务收入 other business income h6uv7n~4
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance a,
~}G'U
137 6101 公允价值变动损益 sound value flexible loss and profit !dZpV~g0
138 6111 投资收益 income on investment n.tJ-l5[
142 6301 营业外收入 nonrevenue receipt r}~|,O3bc'
143 6401 主营业务成本 main business cost \h UE,^
144 6402 其他业务支出 other business expense 6fcn(&Qk
145 6405 营业税金及附加 business tariff and annex l.AG^b
146 6411 利息支出 金融共用 interest expense financial sharing X0+M|8:
155 6601 销售费用 marketing cost 1EcXvT=
156 6602 管理费用 managing cost 6S6E
1~
157 6603 财务费用 financial cost t}A n:
158 6604 勘探费用 exploration expense Qe;j_ BH
159 6701 资产减值损失 loss from asset devaluation y
jQpdO
160 6711 营业外支出 nonoperating expense xj
O((JC
161 6801 所得税 income tax h&Q9
162 6901 以前年度损益调整 prior year profit and loss adjustment