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一、资产类 Q7 %#3ML
1 1001 库存现金 cash on hand g_X7@D t
2 1002 银行存款 bank deposit r8.v0b"1
5 1015 其他货币资金 other monetary capital l[| e3< H
9 1101 交易性金融资产 transaction monetary assets 8[ OiG9b
11 1121 应收票据 notes receivable qZ }XjL
12 1122 应收账款 Account receivable ge8zh/`
13 1123 预付账款 account prepaid UQ~rVUo.c
14 1131 应收股利 dividend receivable S7Fxb+{6D
15 1132 应收利息 accrued interest receivable QD~ `UJe>
21 1231 其他应收款 accounts receivable-others 'a*IZ b-M
22 1241 坏账准备 had debts reserve =SnR9In
28 1401 材料采购 procurement of materials xGA0]
_
29 1402 在途物资 materials in transit Fgk/Ph3r
30 1403 原材料 raw materials 0^z$COCv
32 1406 库存商品 commodity stocks <k5~z(
33 1407 发出商品 goods in transit t_Wn<)XA
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles }6N|+z.cU
42 1461 存货跌价准备 reserve against stock price declining e{:qW'%
43 1501 待摊费用 fees to be apportioned cf'
Z#N fQ
45 1521 持有至到期投资 hold investment due A-$BB=Ot
46 1522 持有至到期投资减值准备 hold investment due reduction reserve e8 .bH#
47 1523 可供出售金融资产 financial assets available for sale .zt]R@@6
48 1524 长期股权投资 long-term stock ownership investment K A#-X2U/
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve t |h mEHUk
50 1526 投资性房地产 investment real eastate 7 d5x4^EYE
51 1531 长期应收款 long-term account receivable u<zDZ{jt)
52 1541 未实现融资收益 unrealized financing income vGw}e&YI
54 1601 固定资产 permanent assets ^S|^1
55 1602 累计折旧 accumulated depreciation Hf iM]^
56 1603 固定资产减值准备permanent assets reduction reserve zL 'n
J
57 1604 在建工程 construction in process 9g"H9)EZ^
58 1605 工程物资 engineer material 5
S& >9l
59 1606 固定资产清理 disposal of fixed assets wP9C\W;
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing '3VrHL@@g
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing $u
sU
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Vi_| m?E
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture @Q!j7I
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture mUbaR
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation * ?+!(E
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation th)jEK;Z
67 1701 无形资产 intangible assets W|
p?KJk)
68 1702 累计摊销 accumulated amortization R YNz TA
69 1703 无形资产减值准备 intangible assets reduction reserve G#Ow>NJ
70 1711 商誉 business reputation L8 J/GVmj
71 1801 长期待摊费用 long-term deferred expenses o<4LL7$A!
72 1811 递延所得税资产 deferred income tax assets w[ngkLEA
73 1901 待处理财产损溢 waiting assets profit and loss
#p >PNW-
二、负债类 debt group m.*+0 NG
74 2001 短期借款 short-term loan qC &<U
81 2101 交易性金融负债 transaction financial liabilities {UN z UaE
83 2201 应付票据 notes payable ($TxVFNT
84 2202 应付账款 account payable oSoG&4
85 2205 预收账款 item received in advance Su7?-vY
86 2211 应付职工薪酬 employee pay payable PhS" tOGtX
87 2221 应交税费 tax payable 4o8!p\a
88 2231 应付股利 dividend payable q .7CPm+
89 2232 应付利息 interest payable GFid riC
90 2241 其他应付款 other account payable N_0O"" d
97 2401 预提费用 withholding expenses j;
C(:6#J
98 2411 预计负债 estimated liabilities Y>+ D\|%Q
99 2501 递延收益 deferred income [
% jg;m
100 2601 长期借款 money borrowed for long term DxBt83e
101 2602 长期债券 long-term bond {~"=6iyj
106 2801 长期应付款 long-term account payable 1jyWP#M#
107 2802 未确认融资费用 unacknowledged financial charges 9[!
Hz)|X
108 2811 专项应付款 special accounts payable (ni$wjq=z^
109 2901 递延所得税负债 deferred income tax liabilities @b
zrJ 7$
三、共同类 ^:#%TCJ
112 3101 衍生工具 derivative tool K*<n<;W
113 3201 套期工具 arbitrage tool jDoWSYu4tY
114 3202 被套期项目 arbitrage project h4#5j'RO
四、所有者权益类 `3-j%H2R
115 4001 实收资本 paid-up capital a_yV*N`D
116 4002 资本公积 contributed surplus [F%\1xh
117 4101 盈余公积 earned surplus 4$^=1a x
119 4103 本年利润 profit for the current year L 0Cf@~k
120 4104 利润分配 allocation of profits 9HE)!Co l
121 4201 库存股 treasury stock y
BoZ@9Do
五、成本类 -h _v(s2
122 5001 生产成本 production cost ?>_.~b ~
123 5101 制造费用 cost of production @lX )dY
124 5201 劳务成本 service cost 8yo9$~u ;
125 5301 研发支出 research and development expenditures 'a}{s>{O
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor R Mm`<:H_
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Wac8x%J
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor #/:[ho{JQ
六、损益类 y Z{YIy~
129 6001 主营业务收入 main business income VtVnht1
130 6011 利息收入 金融共用 interest income financial sharing z 4-wvn<*
135 6051 其他业务收入 other business income b6lL8KOu
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance }Z6/b
_kV
137 6101 公允价值变动损益 sound value flexible loss and profit ^o 5q- ;a
138 6111 投资收益 income on investment !>tXib]:
142 6301 营业外收入 nonrevenue receipt
e:l 6;
143 6401 主营业务成本 main business cost BhKxI
144 6402 其他业务支出 other business expense 1pK7EK3R
145 6405 营业税金及附加 business tariff and annex mf3 G$=[
146 6411 利息支出 金融共用 interest expense financial sharing SnqLF
/d
155 6601 销售费用 marketing cost %(E6ADB
156 6602 管理费用 managing cost S4 _Y^
157 6603 财务费用 financial cost U:>O6"
158 6604 勘探费用 exploration expense <L -L}\-I"
159 6701 资产减值损失 loss from asset devaluation P'K')]D=!
160 6711 营业外支出 nonoperating expense ?tcbiXRG+
161 6801 所得税 income tax m0 P5a% D
162 6901 以前年度损益调整 prior year profit and loss adjustment
