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一、资产类 $MmCh&V
1 1001 库存现金 cash on hand ?wR;"
2 1002 银行存款 bank deposit eiF!yk?2
5 1015 其他货币资金 other monetary capital !m#cneV
9 1101 交易性金融资产 transaction monetary assets t?0D* !D
11 1121 应收票据 notes receivable m$xyUv1
12 1122 应收账款 Account receivable >_biiW~x :
13 1123 预付账款 account prepaid ZL`G<Mo;.
14 1131 应收股利 dividend receivable 61Nj&1Ze
15 1132 应收利息 accrued interest receivable ,Jf)A/_
21 1231 其他应收款 accounts receivable-others t/bDDV"
22 1241 坏账准备 had debts reserve qYW{$K
28 1401 材料采购 procurement of materials gq6C6
29 1402 在途物资 materials in transit eYurg6Ob~
30 1403 原材料 raw materials cf|<~7
32 1406 库存商品 commodity stocks {37DrSOa
33 1407 发出商品 goods in transit JqO#W1h~R|
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles gno V>ON0
42 1461 存货跌价准备 reserve against stock price declining 8E /]k\
43 1501 待摊费用 fees to be apportioned j:0VtJo~
45 1521 持有至到期投资 hold investment due HlB'yOHv!
46 1522 持有至到期投资减值准备 hold investment due reduction reserve EO,;^RtB
47 1523 可供出售金融资产 financial assets available for sale ,$habq=;
48 1524 长期股权投资 long-term stock ownership investment ~4wbIE_rN
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 9BGPq) #
50 1526 投资性房地产 investment real eastate Lrr^obc
51 1531 长期应收款 long-term account receivable $.}fL;BzVz
52 1541 未实现融资收益 unrealized financing income <v"C`cga
54 1601 固定资产 permanent assets |
%af}#
FQ
55 1602 累计折旧 accumulated depreciation *0y+=,"QU
56 1603 固定资产减值准备permanent assets reduction reserve /c`)E
r6d
57 1604 在建工程 construction in process zVs_|x="
58 1605 工程物资 engineer material -uiZp !
59 1606 固定资产清理 disposal of fixed assets ,LXuU8sB
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Etj*3/n|
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing #Xri%&~
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture JBa=R^k
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 >Ge&v'~_|
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture cW,
wN~
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 `"M=Z Vk
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7g5sJj
67 1701 无形资产 intangible assets !>/U6h,_
68 1702 累计摊销 accumulated amortization $6:j3ZTXrt
69 1703 无形资产减值准备 intangible assets reduction reserve JW&/l
70 1711 商誉 business reputation A0M)*9 f
71 1801 长期待摊费用 long-term deferred expenses 3skq%;%Wsk
72 1811 递延所得税资产 deferred income tax assets ;tI=xNre`1
73 1901 待处理财产损溢 waiting assets profit and loss (@O F
Wc"p
二、负债类 debt group {so"xoA^c
74 2001 短期借款 short-term loan ]?^m;~MQZ
81 2101 交易性金融负债 transaction financial liabilities 'r4 j;Jn
83 2201 应付票据 notes payable 'M+iVF6
84 2202 应付账款 account payable r,i^-jv;
85 2205 预收账款 item received in advance E'$r#k:o
86 2211 应付职工薪酬 employee pay payable !O)Ruwy
87 2221 应交税费 tax payable qSMSTmnQ
88 2231 应付股利 dividend payable $dci?7q
89 2232 应付利息 interest payable PP&AF?C
90 2241 其他应付款 other account payable %Md;=,a:6
97 2401 预提费用 withholding expenses A7-QOqST(
98 2411 预计负债 estimated liabilities hH{&k>
99 2501 递延收益 deferred income ^MUtmzh
100 2601 长期借款 money borrowed for long term c3!d4mC:
101 2602 长期债券 long-term bond 8;.WX
106 2801 长期应付款 long-term account payable TH)gW
107 2802 未确认融资费用 unacknowledged financial charges 6+FmYp
108 2811 专项应付款 special accounts payable h
ti)<#f
109 2901 递延所得税负债 deferred income tax liabilities %|o4 U0c
三、共同类 Ve7[U_"
112 3101 衍生工具 derivative tool X'ryfa1|
113 3201 套期工具 arbitrage tool s9qr;}U.`
114 3202 被套期项目 arbitrage project kwZ8q-0
四、所有者权益类 Az6f I*yP
115 4001 实收资本 paid-up capital z)q9O_g9
116 4002 资本公积 contributed surplus qbHb
24I
117 4101 盈余公积 earned surplus `>'E4z]-_
119 4103 本年利润 profit for the current year {Rjj
120 4104 利润分配 allocation of profits xc8
MOm
121 4201 库存股 treasury stock jRXByi=9
五、成本类 0NZg[ >H
122 5001 生产成本 production cost k%/Z.4vQG
123 5101 制造费用 cost of production r.[!n)*
124 5201 劳务成本 service cost o{?s\)aBa
125 5301 研发支出 research and development expenditures cW26TtU(
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor : UD<1fh
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor [$]vi`c2
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %z tCcgu*
六、损益类 a*NcL(OC
129 6001 主营业务收入 main business income &I:5<zK{
130 6011 利息收入 金融共用 interest income financial sharing M2[;b+W9
135 6051 其他业务收入 other business income U8?QyG
2A
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 6jiVz%`=Z
137 6101 公允价值变动损益 sound value flexible loss and profit :Y0*P
138 6111 投资收益 income on investment ^4O1:_|G
142 6301 营业外收入 nonrevenue receipt 9EK5#_L[=
143 6401 主营业务成本 main business cost vEvVT]g[V
144 6402 其他业务支出 other business expense
b(I-0<
145 6405 营业税金及附加 business tariff and annex 7$a,pNDw
146 6411 利息支出 金融共用 interest expense financial sharing W7S`+Pq
155 6601 销售费用 marketing cost 55Y BO$
156 6602 管理费用 managing cost d11~mU\
157 6603 财务费用 financial cost =\ iV=1iB
158 6604 勘探费用 exploration expense ckBcwIXlP&
159 6701 资产减值损失 loss from asset devaluation bf-.SX~
160 6711 营业外支出 nonoperating expense votv rZ
=
161 6801 所得税 income tax G 2+A`\]
162 6901 以前年度损益调整 prior year profit and loss adjustment