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一、资产类 s
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1 1001 库存现金 cash on hand 0~ o,^AW
2 1002 银行存款 bank deposit )KOIf{
5 1015 其他货币资金 other monetary capital $g),|[x+(
9 1101 交易性金融资产 transaction monetary assets jZ''0Lclpc
11 1121 应收票据 notes receivable !|8"}ZF
12 1122 应收账款 Account receivable vU$n*M1`$
13 1123 预付账款 account prepaid l#Vg=zrT
14 1131 应收股利 dividend receivable ,c&gw tdl
15 1132 应收利息 accrued interest receivable je%D&ci$
21 1231 其他应收款 accounts receivable-others 'mZQ}U=<
22 1241 坏账准备 had debts reserve y9.?5#aL
28 1401 材料采购 procurement of materials =_CH$F!U
29 1402 在途物资 materials in transit <h~=d("j
30 1403 原材料 raw materials 3,n" d-
32 1406 库存商品 commodity stocks MG~bDM4
33 1407 发出商品 goods in transit ';v1AX}5q
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _fSBb<
42 1461 存货跌价准备 reserve against stock price declining j4u
["O3
43 1501 待摊费用 fees to be apportioned uW2 q\
45 1521 持有至到期投资 hold investment due [s{[
.0P]+
46 1522 持有至到期投资减值准备 hold investment due reduction reserve MBAj.J
47 1523 可供出售金融资产 financial assets available for sale r AE5.Q!u
48 1524 长期股权投资 long-term stock ownership investment 5vJxhBm/
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~/XDA:nfL:
50 1526 投资性房地产 investment real eastate M6GiohI_"P
51 1531 长期应收款 long-term account receivable wB&5q!{!
52 1541 未实现融资收益 unrealized financing income _!_1=|[
54 1601 固定资产 permanent assets tq?a3
55 1602 累计折旧 accumulated depreciation P](8Qrl
56 1603 固定资产减值准备permanent assets reduction reserve >GLoeCRNu
57 1604 在建工程 construction in process 6OoOkNWF
58 1605 工程物资 engineer material }9&dY!h +
59 1606 固定资产清理 disposal of fixed assets )sNPWn8<Uy
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing lQEsa45
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Ubgn^+AI
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture D$@2H>.-
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 M8/:PmR<
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture @C^wV
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 g@T}h[
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation (4Nj3x
o
67 1701 无形资产 intangible assets $HtGB]
68 1702 累计摊销 accumulated amortization Io[NN aF|
69 1703 无形资产减值准备 intangible assets reduction reserve g> ~+M
70 1711 商誉 business reputation dMCoN8W
71 1801 长期待摊费用 long-term deferred expenses DEbMb6)U
72 1811 递延所得税资产 deferred income tax assets i,S1|R
73 1901 待处理财产损溢 waiting assets profit and loss ~Z!YB,)bp
二、负债类 debt group 57=d;Yg e
74 2001 短期借款 short-term loan C!ch
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81 2101 交易性金融负债 transaction financial liabilities pb)kN%
83 2201 应付票据 notes payable !0vLSF=
84 2202 应付账款 account payable `oH4"9&]k3
85 2205 预收账款 item received in advance QZIzddwp
86 2211 应付职工薪酬 employee pay payable r)OiiD"
87 2221 应交税费 tax payable *")*w> R
88 2231 应付股利 dividend payable oOC&w0
89 2232 应付利息 interest payable !Q*w]
90 2241 其他应付款 other account payable ifu!6_b.
97 2401 预提费用 withholding expenses vB}c6A4'U
98 2411 预计负债 estimated liabilities Ga-cto1Y
99 2501 递延收益 deferred income +I3O/=)
100 2601 长期借款 money borrowed for long term ?c+$9
101 2602 长期债券 long-term bond jM
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106 2801 长期应付款 long-term account payable .g1x$cQ1<
107 2802 未确认融资费用 unacknowledged financial charges R PoBF~>
108 2811 专项应付款 special accounts payable _>rM[\|X
109 2901 递延所得税负债 deferred income tax liabilities ' QMcQvU
三、共同类 =5Nh}o(l?
112 3101 衍生工具 derivative tool }WaZ+Mdg\
113 3201 套期工具 arbitrage tool nj1o
!+9>$
114 3202 被套期项目 arbitrage project >3@3~F%xAX
四、所有者权益类 tfZ@4%'
115 4001 实收资本 paid-up capital I
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116 4002 资本公积 contributed surplus d~QM@<SV
117 4101 盈余公积 earned surplus Rb. vyQ
119 4103 本年利润 profit for the current year =QGmJ3
120 4104 利润分配 allocation of profits ^L)TfI_n
121 4201 库存股 treasury stock @!u{>!~0
五、成本类 }Z FoCMM
122 5001 生产成本 production cost {Dk!<w I)
123 5101 制造费用 cost of production '^>}
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124 5201 劳务成本 service cost Z"%.
125 5301 研发支出 research and development expenditures &)gc{(4$
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor "lLh#W1d
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Bv!{V)$
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor oBo*<6
六、损益类 ydo9 P5E
129 6001 主营业务收入 main business income /e|Lw4$@S
130 6011 利息收入 金融共用 interest income financial sharing )#cZ&
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135 6051 其他业务收入 other business income u[Kz^ga<
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Nw$OJ9$L>
137 6101 公允价值变动损益 sound value flexible loss and profit ..X _nF
138 6111 投资收益 income on investment $
P5K
142 6301 营业外收入 nonrevenue receipt X% j`rQk`
143 6401 主营业务成本 main business cost 7C0xKF
144 6402 其他业务支出 other business expense !'p
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145 6405 营业税金及附加 business tariff and annex ]% HxzJ
146 6411 利息支出 金融共用 interest expense financial sharing I;%1xdPt
155 6601 销售费用 marketing cost mL2J
156 6602 管理费用 managing cost z<%bNnSO
157 6603 财务费用 financial cost z!O;s
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158 6604 勘探费用 exploration expense <
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159 6701 资产减值损失 loss from asset devaluation /51$o\4S
160 6711 营业外支出 nonoperating expense kN
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161 6801 所得税 income tax \<*F#3U1
162 6901 以前年度损益调整 prior year profit and loss adjustment