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一、资产类 /'&.aGW4%
1 1001 库存现金 cash on hand 9Eq^B
9(
2 1002 银行存款 bank deposit %;pD8WgJA
5 1015 其他货币资金 other monetary capital b?Cmc
9 1101 交易性金融资产 transaction monetary assets '?{0z!!
11 1121 应收票据 notes receivable ;f".'9 l^
12 1122 应收账款 Account receivable -O~C m}e
13 1123 预付账款 account prepaid _l#3]#
14 1131 应收股利 dividend receivable |`_ <@b
15 1132 应收利息 accrued interest receivable $
kxu;I
21 1231 其他应收款 accounts receivable-others Ud>`
@2
22 1241 坏账准备 had debts reserve H o4B
28 1401 材料采购 procurement of materials 457fT |
29 1402 在途物资 materials in transit K[Yc<Q
30 1403 原材料 raw materials =w',-+@
32 1406 库存商品 commodity stocks _L*f8e8
33 1407 发出商品 goods in transit xNC* ]8d
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles y!7B,
42 1461 存货跌价准备 reserve against stock price declining n\Z^K
43 1501 待摊费用 fees to be apportioned n
!UMU ^
45 1521 持有至到期投资 hold investment due ?@Z7O.u
46 1522 持有至到期投资减值准备 hold investment due reduction reserve "t5
+*
47 1523 可供出售金融资产 financial assets available for sale ?gd'M_-J,
48 1524 长期股权投资 long-term stock ownership investment ((-aC`
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ]~?S~l%
50 1526 投资性房地产 investment real eastate **T:eI+
51 1531 长期应收款 long-term account receivable DgDSVFk
~
52 1541 未实现融资收益 unrealized financing income /\TQc-k?2
54 1601 固定资产 permanent assets "NxOOL
L
55 1602 累计折旧 accumulated depreciation gXq!a|eH
56 1603 固定资产减值准备permanent assets reduction reserve v$t
{o{3
57 1604 在建工程 construction in process b%3Q$wIJ6
58 1605 工程物资 engineer material ISpe
V
59 1606 固定资产清理 disposal of fixed assets Z -pyFK\
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jv*Dg (
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing rU;
g0'4e
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture
P7}t lHX
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 xM% H~(
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ow-+>Y[qZ
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 ^Lsc`<xC
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Vn)%C_-]A
67 1701 无形资产 intangible assets V)2"l"Kt
68 1702 累计摊销 accumulated amortization OF-E6b c
69 1703 无形资产减值准备 intangible assets reduction reserve M{*kB2jr
70 1711 商誉 business reputation lN);~|IOv7
71 1801 长期待摊费用 long-term deferred expenses 0FG5_t"",\
72 1811 递延所得税资产 deferred income tax assets ?O!]8k`1$
73 1901 待处理财产损溢 waiting assets profit and loss W=~id"XtJ
二、负债类 debt group <Cu'!h_n
L
74 2001 短期借款 short-term loan Xf6fH O
81 2101 交易性金融负债 transaction financial liabilities 53bM+
83 2201 应付票据 notes payable /r>IV`n{
84 2202 应付账款 account payable ktN%!Mh\
85 2205 预收账款 item received in advance H9sZR>(^
86 2211 应付职工薪酬 employee pay payable 5_v5
87 2221 应交税费 tax payable `f%&<,i
88 2231 应付股利 dividend payable ]9fS@SHdx
89 2232 应付利息 interest payable Mg#`t$u
90 2241 其他应付款 other account payable !)NYW4
"
97 2401 预提费用 withholding expenses l<$rqz3D
98 2411 预计负债 estimated liabilities DD2a
du^
99 2501 递延收益 deferred income /^d. &@*
100 2601 长期借款 money borrowed for long term \.5F](:
101 2602 长期债券 long-term bond k - FB
106 2801 长期应付款 long-term account payable ]
t*33
107 2802 未确认融资费用 unacknowledged financial charges w"q-#,37j
108 2811 专项应付款 special accounts payable M#`{>R|
109 2901 递延所得税负债 deferred income tax liabilities <BZ_ (H
三、共同类 !syU]Yk
112 3101 衍生工具 derivative tool z|uOJ0uK
113 3201 套期工具 arbitrage tool F@g17 aa
114 3202 被套期项目 arbitrage project 4/b(Y4$,[r
四、所有者权益类 HB%K|&!+
115 4001 实收资本 paid-up capital ]Fxku<z7|
116 4002 资本公积 contributed surplus >Q&CgGpW$
117 4101 盈余公积 earned surplus 0%/,>IR>r
119 4103 本年利润 profit for the current year yGRR8F5>(
120 4104 利润分配 allocation of profits u',b1 3g(
121 4201 库存股 treasury stock ?'Cb-C_
五、成本类 Bu&So|@TL
122 5001 生产成本 production cost 3be6p
123 5101 制造费用 cost of production `4_c0q)N4
124 5201 劳务成本 service cost [@
ILc*2O
125 5301 研发支出 research and development expenditures ^,LtEwd~Y
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor TFo}\B7
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor S,XKW(5
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;;M"hI3@
六、损益类 \Ps5H5Qk;
129 6001 主营业务收入 main business income ;r3}g"D@
130 6011 利息收入 金融共用 interest income financial sharing (9E( Q*J5x
135 6051 其他业务收入 other business income lHcA j{6
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance su}&".e^
137 6101 公允价值变动损益 sound value flexible loss and profit N=q#y@ L
138 6111 投资收益 income on investment 2.ew^D#
142 6301 营业外收入 nonrevenue receipt I4ebkP gf
143 6401 主营业务成本 main business cost kY=rz&?U
144 6402 其他业务支出 other business expense
P`tyBe#=
145 6405 营业税金及附加 business tariff and annex -ovoRI^6`}
146 6411 利息支出 金融共用 interest expense financial sharing k; ;viT
155 6601 销售费用 marketing cost KyjyjfIwH
156 6602 管理费用 managing cost &m'?*O |
157 6603 财务费用 financial cost (nq^\ZdF
158 6604 勘探费用 exploration expense jKS!'?
159 6701 资产减值损失 loss from asset devaluation w;~>k%}j
160 6711 营业外支出 nonoperating expense vf[&7n
161 6801 所得税 income tax eIsT!V"7
162 6901 以前年度损益调整 prior year profit and loss adjustment