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一、资产类 0$f_or9T
1 1001 库存现金 cash on hand N'eQ>2>O@
2 1002 银行存款 bank deposit iJdrY6qd
5 1015 其他货币资金 other monetary capital y,y/PyN)
9 1101 交易性金融资产 transaction monetary assets mI?* Z%>g
11 1121 应收票据 notes receivable hyk|+z`B
12 1122 应收账款 Account receivable
'XP>} m
13 1123 预付账款 account prepaid ,Ou1!`6?t
14 1131 应收股利 dividend receivable U+9-li
15 1132 应收利息 accrued interest receivable Pghv
a*&
21 1231 其他应收款 accounts receivable-others EU^}NZW&v:
22 1241 坏账准备 had debts reserve 0uVk$\:i
28 1401 材料采购 procurement of materials 1IOo?e=/bM
29 1402 在途物资 materials in transit =qV4Sje|q
30 1403 原材料 raw materials Cz=A{<^g
32 1406 库存商品 commodity stocks y(/jTS/hd
33 1407 发出商品 goods in transit Y-Zi
yy
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles nl)_`8=
42 1461 存货跌价准备 reserve against stock price declining fW5"4,
43 1501 待摊费用 fees to be apportioned y"|K
|QT
45 1521 持有至到期投资 hold investment due L)kb (TH
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Gs_*/E7,
47 1523 可供出售金融资产 financial assets available for sale koncWyW
48 1524 长期股权投资 long-term stock ownership investment =9;[C:p0-
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ,<0Rf
50 1526 投资性房地产 investment real eastate 5eiZs
51 1531 长期应收款 long-term account receivable 1EC -e|M.
52 1541 未实现融资收益 unrealized financing income ;PfeP;z
54 1601 固定资产 permanent assets "4Lg8qm
55 1602 累计折旧 accumulated depreciation [|:QE~U@
56 1603 固定资产减值准备permanent assets reduction reserve
Z;j/K
57 1604 在建工程 construction in process #Dj"W8'zh
58 1605 工程物资 engineer material _KSfP7VU
59 1606 固定资产清理 disposal of fixed assets q:`77
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing cS"f
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing xQNw&'|UU
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture b"ol\&1
#
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 >u9id>+
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 'L>&ZgLy
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 ,h%D4EVx
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation G*P[z'K=
67 1701 无形资产 intangible assets (TT3(|v
68 1702 累计摊销 accumulated amortization 5 `4}A%@&
69 1703 无形资产减值准备 intangible assets reduction reserve {f`lSu
70 1711 商誉 business reputation + >T7Q`64
71 1801 长期待摊费用 long-term deferred expenses UC8vR>e\
72 1811 递延所得税资产 deferred income tax assets Mv/IMO0rR
73 1901 待处理财产损溢 waiting assets profit and loss PtQQZ"ept
二、负债类 debt group \GijNn9ah
74 2001 短期借款 short-term loan :Az8K )
81 2101 交易性金融负债 transaction financial liabilities yPf?"W
83 2201 应付票据 notes payable #d}0}7ue
84 2202 应付账款 account payable A|p@\3P*A
85 2205 预收账款 item received in advance Ez06:]Jd
86 2211 应付职工薪酬 employee pay payable +G*"jI8W
87 2221 应交税费 tax payable :3111}>c
88 2231 应付股利 dividend payable ;jRL3gAe)
89 2232 应付利息 interest payable )L
kM,T
90 2241 其他应付款 other account payable 8fJR{jD(s
97 2401 预提费用 withholding expenses /_NkB$&
98 2411 预计负债 estimated liabilities 3[MdUj1y[
99 2501 递延收益 deferred income Y5nz?a
100 2601 长期借款 money borrowed for long term e+NWmu{<_
101 2602 长期债券 long-term bond 07.nq;/R
106 2801 长期应付款 long-term account payable :wQC_;
107 2802 未确认融资费用 unacknowledged financial charges (\Rwf}gyR
108 2811 专项应付款 special accounts payable ??|d=4g\
109 2901 递延所得税负债 deferred income tax liabilities KotP
V
三、共同类 XHWh'G9
112 3101 衍生工具 derivative tool _oQtk^fp
113 3201 套期工具 arbitrage tool [Xxw]C6\>(
114 3202 被套期项目 arbitrage project Oq #o1>
四、所有者权益类 7ZS>1
115 4001 实收资本 paid-up capital Iv
'RLM
116 4002 资本公积 contributed surplus BhqhyX\D&y
117 4101 盈余公积 earned surplus (3e;"'k
119 4103 本年利润 profit for the current year Ty`-r5
120 4104 利润分配 allocation of profits DBQOxryP>o
121 4201 库存股 treasury stock Na\3.:]z
五、成本类 ^36M0h|R
122 5001 生产成本 production cost pwa.q
123 5101 制造费用 cost of production \BN|?r$a
124 5201 劳务成本 service cost *,E;
125 5301 研发支出 research and development expenditures Lf5%M|o.)
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor /6Y0q9
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor i?ZA x4D
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor !nec 7
六、损益类 I)[`ZVAXR
129 6001 主营业务收入 main business income =YWT|%^uX
130 6011 利息收入 金融共用 interest income financial sharing zx
ct(
135 6051 其他业务收入 other business income /m97CC#+
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance MB1sQReOO
137 6101 公允价值变动损益 sound value flexible loss and profit C>AcK#-x,{
138 6111 投资收益 income on investment 3Z_t%J5QZ$
142 6301 营业外收入 nonrevenue receipt VMaS;)0f@
143 6401 主营业务成本 main business cost 6,B-:{{e"
144 6402 其他业务支出 other business expense gdOe)il\
145 6405 营业税金及附加 business tariff and annex pI
&o?n
146 6411 利息支出 金融共用 interest expense financial sharing \s,Iz[0Vfz
155 6601 销售费用 marketing cost E|Q{]&$;Z"
156 6602 管理费用 managing cost AnRlH
157 6603 财务费用 financial cost - oU@D
158 6604 勘探费用 exploration expense x:p}w[WM
159 6701 资产减值损失 loss from asset devaluation 5i|s>pD4z1
160 6711 营业外支出 nonoperating expense h8em\<;
161 6801 所得税 income tax 4S'[\ZJO
162 6901 以前年度损益调整 prior year profit and loss adjustment