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一、资产类 <GT&q <4w
1 1001 库存现金 cash on hand ZBi|BD
2 1002 银行存款 bank deposit VU 9w2/cM
5 1015 其他货币资金 other monetary capital s%GhjWZS
9 1101 交易性金融资产 transaction monetary assets CNQ>J`4
11 1121 应收票据 notes receivable s${ew.eW
12 1122 应收账款 Account receivable {fmSmD
13 1123 预付账款 account prepaid @Pb!:HeJE
14 1131 应收股利 dividend receivable 30 bScW<08
15 1132 应收利息 accrued interest receivable LNPw
b1)
21 1231 其他应收款 accounts receivable-others dX?8@uzu
22 1241 坏账准备 had debts reserve |p}qK
Fdi
28 1401 材料采购 procurement of materials 8S
R ~{
29 1402 在途物资 materials in transit T_i]y4dg
30 1403 原材料 raw materials sE{A~{a`
32 1406 库存商品 commodity stocks A@^Y2:pY
33 1407 发出商品 goods in transit gq\ulLyOeZ
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles v@(Y:\>
42 1461 存货跌价准备 reserve against stock price declining :A9G>qg
43 1501 待摊费用 fees to be apportioned hi^@969
45 1521 持有至到期投资 hold investment due NBU[> P
46 1522 持有至到期投资减值准备 hold investment due reduction reserve e@|/, W
47 1523 可供出售金融资产 financial assets available for sale 5ELKL#(
48 1524 长期股权投资 long-term stock ownership investment 2|8e7q: +*
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4Hc+F
(
50 1526 投资性房地产 investment real eastate /{QR:8}-Q
51 1531 长期应收款 long-term account receivable Fg;V6s/>ts
52 1541 未实现融资收益 unrealized financing income KeFEUHU
54 1601 固定资产 permanent assets ~\<aj(m(|
55 1602 累计折旧 accumulated depreciation e:#c\Ay+
56 1603 固定资产减值准备permanent assets reduction reserve qVjl8%)
57 1604 在建工程 construction in process uY{V^c#mv
58 1605 工程物资 engineer material h2<Y*j
59 1606 固定资产清理 disposal of fixed assets wC{?@h
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (r78AZ
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing sTv;Ogs.
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5F&xU$$a-
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 tj7{[3~-[
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 9O1#%
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 5'*v
-l,[
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #[=%+ *Q
67 1701 无形资产 intangible assets 99)m d
68 1702 累计摊销 accumulated amortization ay4E\=k
69 1703 无形资产减值准备 intangible assets reduction reserve "-bsWC
70 1711 商誉 business reputation F-0 |&0
71 1801 长期待摊费用 long-term deferred expenses &Cv0oi&B
72 1811 递延所得税资产 deferred income tax assets tgz
73 1901 待处理财产损溢 waiting assets profit and loss D_VAtz
二、负债类 debt group %+0
7>/
74 2001 短期借款 short-term loan c
G{>[Lf
81 2101 交易性金融负债 transaction financial liabilities fg}&=r
83 2201 应付票据 notes payable 1HPYW7jk@"
84 2202 应付账款 account payable D}YAu,<K
85 2205 预收账款 item received in advance _ljdo`j#N
86 2211 应付职工薪酬 employee pay payable 2g?O+'JD
87 2221 应交税费 tax payable !5FZxmUup
88 2231 应付股利 dividend payable Ut|G.%1Vd%
89 2232 应付利息 interest payable Bg3`w__l;
90 2241 其他应付款 other account payable I#?NxP\S
97 2401 预提费用 withholding expenses CI%4!K;{
98 2411 预计负债 estimated liabilities fiG/"/u
99 2501 递延收益 deferred income 0{0BL@H
100 2601 长期借款 money borrowed for long term /8](M5X]f
101 2602 长期债券 long-term bond OZ,%T9vP
106 2801 长期应付款 long-term account payable "lU%Pm]>
107 2802 未确认融资费用 unacknowledged financial charges n\CQ-*;l
108 2811 专项应付款 special accounts payable (`nn\)
109 2901 递延所得税负债 deferred income tax liabilities b3$aPwv
三、共同类 e[`u:
112 3101 衍生工具 derivative tool BC}+yS
\
113 3201 套期工具 arbitrage tool e(t,~(
114 3202 被套期项目 arbitrage project 7NG^I6WP-
四、所有者权益类 YTWlR]Tr6?
115 4001 实收资本 paid-up capital R>
r@[$z+
116 4002 资本公积 contributed surplus cU`sA_f
117 4101 盈余公积 earned surplus Nw
74T
119 4103 本年利润 profit for the current year L!fiW`>0G
120 4104 利润分配 allocation of profits CY{`IZ
121 4201 库存股 treasury stock qQzf&"
五、成本类 yDk|ad|
122 5001 生产成本 production cost r&qFv)0!`
123 5101 制造费用 cost of production ze5Hg'f
124 5201 劳务成本 service cost EUxkYl
125 5301 研发支出 research and development expenditures 8
oK;Tzh
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ]gxt+'iAFS
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor aDXdr\C6
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor '1o1=iJN@$
六、损益类 Y%1J[W
129 6001 主营业务收入 main business income Cq-d,
130 6011 利息收入 金融共用 interest income financial sharing )qi/> GR,
135 6051 其他业务收入 other business income g(
9\r
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance j9sK P]w
137 6101 公允价值变动损益 sound value flexible loss and profit ,VtrQb)Yf
138 6111 投资收益 income on investment WGG
Va
142 6301 营业外收入 nonrevenue receipt #+X|,0p
143 6401 主营业务成本 main business cost G|WO
144 6402 其他业务支出 other business expense H\BhAf
145 6405 营业税金及附加 business tariff and annex xUp[)B6?:
146 6411 利息支出 金融共用 interest expense financial sharing F.nJXZnJ
155 6601 销售费用 marketing cost $m$tfa-
156 6602 管理费用 managing cost w>RBth^p
157 6603 财务费用 financial cost GQZLOjsop
158 6604 勘探费用 exploration expense d~lB4
159 6701 资产减值损失 loss from asset devaluation -]!m4xvK
160 6711 营业外支出 nonoperating expense ]{`
8C
161 6801 所得税 income tax +Xa^3 =B
162 6901 以前年度损益调整 prior year profit and loss adjustment