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一、资产类 &[s^`e
1 1001 库存现金 cash on hand +"p",Z
2 1002 银行存款 bank deposit 6l> G>)
5 1015 其他货币资金 other monetary capital =)bZSb"<"
9 1101 交易性金融资产 transaction monetary assets
NOQgkN
11 1121 应收票据 notes receivable 5jsnE )
12 1122 应收账款 Account receivable c?opVbJB\
13 1123 预付账款 account prepaid +HfjnEbtBs
14 1131 应收股利 dividend receivable |Y])|`_'G
15 1132 应收利息 accrued interest receivable 6f{ c
21 1231 其他应收款 accounts receivable-others [6-l6W
22 1241 坏账准备 had debts reserve Z,d/FC#y(
28 1401 材料采购 procurement of materials RCmPZ
29 1402 在途物资 materials in transit ,3Wa~\/Q
30 1403 原材料 raw materials h]D=v B
32 1406 库存商品 commodity stocks 4 5Ql7~
33 1407 发出商品 goods in transit KlrKGmy,)
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles T}\U:@b
42 1461 存货跌价准备 reserve against stock price declining G;^iwxzhO
43 1501 待摊费用 fees to be apportioned Ia(A&Za
45 1521 持有至到期投资 hold investment due yDyq. -Q
46 1522 持有至到期投资减值准备 hold investment due reduction reserve c/hml4
47 1523 可供出售金融资产 financial assets available for sale n&Al~-Q:^
48 1524 长期股权投资 long-term stock ownership investment e~-Dk .i
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Dgkt-:S/T|
50 1526 投资性房地产 investment real eastate '17=1\Ss6;
51 1531 长期应收款 long-term account receivable $OUa3!U_!
52 1541 未实现融资收益 unrealized financing income F.\]Hqq
54 1601 固定资产 permanent assets nTHP~]
55 1602 累计折旧 accumulated depreciation *wSl~J|ZM%
56 1603 固定资产减值准备permanent assets reduction reserve 2R5]UR S
57 1604 在建工程 construction in process JEP"2M N,
58 1605 工程物资 engineer material HQE#O4
59 1606 固定资产清理 disposal of fixed assets v:vA=R2
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ,:v}gS?Uq
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Us%VBq
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture i>rn!?b
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 "qDEI}
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ^L'K?o
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 L@2H>Lh35
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A2vOI8
67 1701 无形资产 intangible assets {bNnhW*qOu
68 1702 累计摊销 accumulated amortization oZ8SEC"]
69 1703 无形资产减值准备 intangible assets reduction reserve
m?m,w$K
70 1711 商誉 business reputation =-q)I[4#
71 1801 长期待摊费用 long-term deferred expenses .Ftml' !
72 1811 递延所得税资产 deferred income tax assets G!Uq#l>
73 1901 待处理财产损溢 waiting assets profit and loss `QkzWy~V3
二、负债类 debt group UGN. ]#"#
74 2001 短期借款 short-term loan .oe,#1Qh{
81 2101 交易性金融负债 transaction financial liabilities 5fLCmLM`
83 2201 应付票据 notes payable 2N]y)S_<V
84 2202 应付账款 account payable :WxMv~e{U
85 2205 预收账款 item received in advance '<Vvv^Er
86 2211 应付职工薪酬 employee pay payable i
9b^\&&
87 2221 应交税费 tax payable mj,r@@k:=+
88 2231 应付股利 dividend payable HK-?<$Yc
89 2232 应付利息 interest payable &=/.$i-w$
90 2241 其他应付款 other account payable ?Rwn1.Z
97 2401 预提费用 withholding expenses f{)*"
98 2411 预计负债 estimated liabilities -meKaQv
99 2501 递延收益 deferred income %v|,-B7Yx
100 2601 长期借款 money borrowed for long term x x
'XR'zK
101 2602 长期债券 long-term bond Jz-f1mhQV
106 2801 长期应付款 long-term account payable
Dho~6K}"
107 2802 未确认融资费用 unacknowledged financial charges $6J5yE
108 2811 专项应付款 special accounts payable SEuj=Vie#
109 2901 递延所得税负债 deferred income tax liabilities <bid 6Q0|
三、共同类 'Gc6ZSLM
112 3101 衍生工具 derivative tool %|u"0/
113 3201 套期工具 arbitrage tool
r|#4+'
114 3202 被套期项目 arbitrage project %_z]iz4
四、所有者权益类 t=pG6U
115 4001 实收资本 paid-up capital w"sRK
116 4002 资本公积 contributed surplus T|}HK]QOX
117 4101 盈余公积 earned surplus svQDSi
f
119 4103 本年利润 profit for the current year U "}Kth
120 4104 利润分配 allocation of profits `hfwZ*s
121 4201 库存股 treasury stock Z$pR_dazU
五、成本类 -kJF@w6u
122 5001 生产成本 production cost ~pw_*AN
123 5101 制造费用 cost of production ogPfz/ hw
124 5201 劳务成本 service cost ~<$8i}7
125 5301 研发支出 research and development expenditures ?ph"|LyL
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }W YY5L8^
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor i|=XW6J%
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor F{}z[0
六、损益类 JLeV@NO
129 6001 主营业务收入 main business income q3I,3?_
130 6011 利息收入 金融共用 interest income financial sharing ZNx{7]=a
135 6051 其他业务收入 other business income g3qtWS
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 7i'vAOnw^
137 6101 公允价值变动损益 sound value flexible loss and profit <oeHZD_OR
138 6111 投资收益 income on investment xqG`
_S
l
142 6301 营业外收入 nonrevenue receipt M'g4alS
143 6401 主营业务成本 main business cost %bv<OMD
144 6402 其他业务支出 other business expense
kg-%:;y.
145 6405 营业税金及附加 business tariff and annex O
,DX%wk,
146 6411 利息支出 金融共用 interest expense financial sharing -&HN h\
155 6601 销售费用 marketing cost aN7u
j
156 6602 管理费用 managing cost In 1.R$O
157 6603 财务费用 financial cost 't>Qj7vh0
158 6604 勘探费用 exploration expense Ig6s'^
159 6701 资产减值损失 loss from asset devaluation {jv1hKTa
160 6711 营业外支出 nonoperating expense 'N}Wo}1
r
161 6801 所得税 income tax 3$RII-}>
162 6901 以前年度损益调整 prior year profit and loss adjustment