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一、资产类 ] VEc9?
1 1001 库存现金 cash on hand -S&d5(R
2 1002 银行存款 bank deposit q"WfKz!U
5 1015 其他货币资金 other monetary capital x_ <,GE@
9 1101 交易性金融资产 transaction monetary assets YgtW(j[
11 1121 应收票据 notes receivable HdTB[(
12 1122 应收账款 Account receivable 1;!dTh
13 1123 预付账款 account prepaid zm_8{Rta}
14 1131 应收股利 dividend receivable |QQ(1#d
15 1132 应收利息 accrued interest receivable /(9.Fqe(
21 1231 其他应收款 accounts receivable-others )`2ncb
22 1241 坏账准备 had debts reserve ^f0-w`D
28 1401 材料采购 procurement of materials 9j}Q~v\
29 1402 在途物资 materials in transit ks,d4b=->
30 1403 原材料 raw materials JdUI:(
32 1406 库存商品 commodity stocks *g9VI;X
33 1407 发出商品 goods in transit nITkgN:s
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles dp2FC
42 1461 存货跌价准备 reserve against stock price declining ]ki) (Bb
43 1501 待摊费用 fees to be apportioned 1\AcceJ|(w
45 1521 持有至到期投资 hold investment due n\$.6
_@x
46 1522 持有至到期投资减值准备 hold investment due reduction reserve bIzBY+P
47 1523 可供出售金融资产 financial assets available for sale 5A%Uv*
48 1524 长期股权投资 long-term stock ownership investment uLfk>&hc
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve _bv9/# tR
50 1526 投资性房地产 investment real eastate LG{50sP`
51 1531 长期应收款 long-term account receivable {IF$\{Al
52 1541 未实现融资收益 unrealized financing income j'Gezx^.<e
54 1601 固定资产 permanent assets >u|4490<0
55 1602 累计折旧 accumulated depreciation @y6^/'
56 1603 固定资产减值准备permanent assets reduction reserve MM&qLAa"f
57 1604 在建工程 construction in process Mp^G7JY,
58 1605 工程物资 engineer material Ci[Ja#p7$h
59 1606 固定资产清理 disposal of fixed assets bU}l*"
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing =AF;3
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ];eJ'#
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;Y`8Ee4vH
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 f:AfM f>m
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture D+w?
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 'oM=ZU8wo
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation IK8"3+(
67 1701 无形资产 intangible assets j9}.U \
68 1702 累计摊销 accumulated amortization e5w0}/yW/
69 1703 无形资产减值准备 intangible assets reduction reserve .$+,Y4q~(
70 1711 商誉 business reputation 6aWNLJ
@
71 1801 长期待摊费用 long-term deferred expenses ?\<Kb|Q
72 1811 递延所得税资产 deferred income tax assets 9U@>&3[v
73 1901 待处理财产损溢 waiting assets profit and loss zQB1C
二、负债类 debt group T?1e&H%USV
74 2001 短期借款 short-term loan <d[GGkY]=
81 2101 交易性金融负债 transaction financial liabilities jS|jPk|I.
83 2201 应付票据 notes payable II\}84U2
.
84 2202 应付账款 account payable :>jzL8
85 2205 预收账款 item received in advance ']H*f2y
86 2211 应付职工薪酬 employee pay payable 0OnqKgf
87 2221 应交税费 tax payable
BDX>J3h
88 2231 应付股利 dividend payable }{[p<pU$C
89 2232 应付利息 interest payable aCy
n9Y$=
90 2241 其他应付款 other account payable eMP0BS"
97 2401 预提费用 withholding expenses YdYaLTz
98 2411 预计负债 estimated liabilities ,8DjQz0ZPo
99 2501 递延收益 deferred income Q.V+s
100 2601 长期借款 money borrowed for long term bE jQMlb
101 2602 长期债券 long-term bond >QB
Dxm
106 2801 长期应付款 long-term account payable N0YJ'.=8,
107 2802 未确认融资费用 unacknowledged financial charges )X6I#q8
108 2811 专项应付款 special accounts payable u~Y+YzCxV
109 2901 递延所得税负债 deferred income tax liabilities bV*q~@xh
三、共同类 <[17&F0
112 3101 衍生工具 derivative tool /~g.j1 g
113 3201 套期工具 arbitrage tool w3Dqpo8E
114 3202 被套期项目 arbitrage project )$O'L7I n&
四、所有者权益类 aOEW$%
115 4001 实收资本 paid-up capital D&6.> wt
.
116 4002 资本公积 contributed surplus 9 vNz
yh\
117 4101 盈余公积 earned surplus }dEf |6_
119 4103 本年利润 profit for the current year jtwe9
120 4104 利润分配 allocation of profits C`aUitL}
121 4201 库存股 treasury stock Fl\kt.G
五、成本类 xfqU
atC
122 5001 生产成本 production cost )<T2J0*
123 5101 制造费用 cost of production WmblY2
124 5201 劳务成本 service cost Nu><r
125 5301 研发支出 research and development expenditures K48QkZ_gY
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor i>=y3x"
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 1R#1Fy%
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor uTmT'u:}
六、损益类 V)mi1H|m
129 6001 主营业务收入 main business income I.1(qbPkF+
130 6011 利息收入 金融共用 interest income financial sharing TezwcFqH
135 6051 其他业务收入 other business income Emv9l~mIu
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance mvyOw
M
137 6101 公允价值变动损益 sound value flexible loss and profit ItG|{Bo
138 6111 投资收益 income on investment qITd.<
k
142 6301 营业外收入 nonrevenue receipt "@itn
143 6401 主营业务成本 main business cost _!o0bYD
144 6402 其他业务支出 other business expense *#B"%;Ln
145 6405 营业税金及附加 business tariff and annex WAVEwA`r
146 6411 利息支出 金融共用 interest expense financial sharing |(5|6r3
155 6601 销售费用 marketing cost VWMr\]g
156 6602 管理费用 managing cost Fz]!2rt
157 6603 财务费用 financial cost
zzX9Q:
158 6604 勘探费用 exploration expense #o(@S{(NZ
159 6701 资产减值损失 loss from asset devaluation o H]FT{
160 6711 营业外支出 nonoperating expense px^brzLQo
161 6801 所得税 income tax (=tu~ ^
162 6901 以前年度损益调整 prior year profit and loss adjustment