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一、资产类 7SD Fz}
1 1001 库存现金 cash on hand 8Jf.ECQT
2 1002 银行存款 bank deposit o#) {1<0vg
5 1015 其他货币资金 other monetary capital !+>v[(OzM
9 1101 交易性金融资产 transaction monetary assets F+R?a+e
11 1121 应收票据 notes receivable :B3[:MpL}
12 1122 应收账款 Account receivable )?+$x[f!*
13 1123 预付账款 account prepaid <,o>Wx*1C
14 1131 应收股利 dividend receivable 7C#`6:tI
15 1132 应收利息 accrued interest receivable XO#/Fv!
21 1231 其他应收款 accounts receivable-others `&\Q +W
22 1241 坏账准备 had debts reserve T134ZXqqz
28 1401 材料采购 procurement of materials Xq'cA9v=$J
29 1402 在途物资 materials in transit x{D yTtX<
30 1403 原材料 raw materials =qN2Xg/
32 1406 库存商品 commodity stocks zp\8_ U@
33 1407 发出商品 goods in transit
'iLpE7
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >U F
42 1461 存货跌价准备 reserve against stock price declining _zlqtO
43 1501 待摊费用 fees to be apportioned J+rCxn?;g
45 1521 持有至到期投资 hold investment due *6HTV0jv
46 1522 持有至到期投资减值准备 hold investment due reduction reserve SGb;!T*
47 1523 可供出售金融资产 financial assets available for sale :0Z^uuk`gq
48 1524 长期股权投资 long-term stock ownership investment "KcA
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve c/c
$D;T
50 1526 投资性房地产 investment real eastate h(WrL
51 1531 长期应收款 long-term account receivable ::_i@r
52 1541 未实现融资收益 unrealized financing income
)`^p%k
54 1601 固定资产 permanent assets [MuEoWrq(}
55 1602 累计折旧 accumulated depreciation 8DP+W$
56 1603 固定资产减值准备permanent assets reduction reserve oIUy -|
57 1604 在建工程 construction in process zD?oXs
58 1605 工程物资 engineer material 8r3A~
59 1606 固定资产清理 disposal of fixed assets O=u1u}CP?
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing hig2
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KWLbD#
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture l7&$}x-
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture l5L.5$N
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture !i=nSqW
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 9 \^|6k,
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~]ZpA-*@Ut
67 1701 无形资产 intangible assets 1lv2@QH9
68 1702 累计摊销 accumulated amortization v[Kxja;
69 1703 无形资产减值准备 intangible assets reduction reserve R<B7K?SxV~
70 1711 商誉 business reputation i2~
71 1801 长期待摊费用 long-term deferred expenses
C6rg<tCH
72 1811 递延所得税资产 deferred income tax assets Z7 E
73 1901 待处理财产损溢 waiting assets profit and loss JN7k 2]{
二、负债类 debt group 5`f@>
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74 2001 短期借款 short-term loan $-[CG7VgX%
81 2101 交易性金融负债 transaction financial liabilities '\jd#Kn'h
83 2201 应付票据 notes payable l<M'=-Y
84 2202 应付账款 account payable )BRKZQN
85 2205 预收账款 item received in advance 1sYEZO;
86 2211 应付职工薪酬 employee pay payable )7_"wD`
z
87 2221 应交税费 tax payable g-Pwp[!qkf
88 2231 应付股利 dividend payable $s<Ne{?
89 2232 应付利息 interest payable LM2TZ
90 2241 其他应付款 other account payable @LJpdvb
97 2401 预提费用 withholding expenses ^ns@O+Fk
98 2411 预计负债 estimated liabilities *L!!]Q2c
99 2501 递延收益 deferred income Y!;|ld
100 2601 长期借款 money borrowed for long term P./VmY'
101 2602 长期债券 long-term bond !UFfsNiXZ
106 2801 长期应付款 long-term account payable xW92ch+t
107 2802 未确认融资费用 unacknowledged financial charges Rp$}YN
108 2811 专项应付款 special accounts payable ?
w^-
109 2901 递延所得税负债 deferred income tax liabilities y\&>ZyOY
三、共同类 52o x`t|
112 3101 衍生工具 derivative tool ;E'"Ks[GH
113 3201 套期工具 arbitrage tool &w=3
^
114 3202 被套期项目 arbitrage project
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四、所有者权益类 Q
X%&~
115 4001 实收资本 paid-up capital *b];|n{
116 4002 资本公积 contributed surplus NH3cq
117 4101 盈余公积 earned surplus 7
[g/TB
119 4103 本年利润 profit for the current year r-h#{==*c
120 4104 利润分配 allocation of profits fryJW=
121 4201 库存股 treasury stock u[{tb
五、成本类 JgHM?AWg|
122 5001 生产成本 production cost - M,7N}z@;
123 5101 制造费用 cost of production u :
F~K
124 5201 劳务成本 service cost 7.j[a*^
125 5301 研发支出 research and development expenditures T~b>B`_
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @BNEiOAZ#
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor cW+t#>'r
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor [CAR[
g&
六、损益类 *3D%<kVl
129 6001 主营业务收入 main business income , lJv
130 6011 利息收入 金融共用 interest income financial sharing hTwA%
135 6051 其他业务收入 other business income }MlwC;ot
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance /<rt1&0
137 6101 公允价值变动损益 sound value flexible loss and profit j^`hzh3S
138 6111 投资收益 income on investment \lSU
142 6301 营业外收入 nonrevenue receipt Kt(-@\)!
143 6401 主营业务成本 main business cost Zy_V9j[n
144 6402 其他业务支出 other business expense z~A]9|/61v
145 6405 营业税金及附加 business tariff and annex +kFxi2L6
146 6411 利息支出 金融共用 interest expense financial sharing ,~?YBLw@c
155 6601 销售费用 marketing cost D\e8,,H
156 6602 管理费用 managing cost q7&6r|w1I
157 6603 财务费用 financial cost n#=o?!_4
158 6604 勘探费用 exploration expense 5^j45'%I
159 6701 资产减值损失 loss from asset devaluation D0BI5q
160 6711 营业外支出 nonoperating expense y9KB< yh/
161 6801 所得税 income tax LzCw+@-umw
162 6901 以前年度损益调整 prior year profit and loss adjustment