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一、资产类 tkj-.~@g0'
1 1001 库存现金 cash on hand flmQNrC.8
2 1002 银行存款 bank deposit Fl`U{03
5 1015 其他货币资金 other monetary capital Lwl1ta-
9 1101 交易性金融资产 transaction monetary assets dxX`\{E
11 1121 应收票据 notes receivable
G[k3`
12 1122 应收账款 Account receivable ^+>*Y=fl
13 1123 预付账款 account prepaid 'n'>+W:
14 1131 应收股利 dividend receivable '[#y|
15 1132 应收利息 accrued interest receivable h3@tZL#g
21 1231 其他应收款 accounts receivable-others `DYhGk
22 1241 坏账准备 had debts reserve b G:\*1T
28 1401 材料采购 procurement of materials 'zYS:W
29 1402 在途物资 materials in transit z=>fBb>w7
30 1403 原材料 raw materials 3x;UAi+&
32 1406 库存商品 commodity stocks +9Tc.3vQ
33 1407 发出商品 goods in transit <\#'o}
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles '-v:"%s|
42 1461 存货跌价准备 reserve against stock price declining LzU'6ah';5
43 1501 待摊费用 fees to be apportioned R #wZW&N
45 1521 持有至到期投资 hold investment due x9 > ho
46 1522 持有至到期投资减值准备 hold investment due reduction reserve R%jOgZG
47 1523 可供出售金融资产 financial assets available for sale 8B GZ
48 1524 长期股权投资 long-term stock ownership investment SoU(fI[6
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 7p1Y g
50 1526 投资性房地产 investment real eastate 0"R>:f}
51 1531 长期应收款 long-term account receivable j.&dHtp
52 1541 未实现融资收益 unrealized financing income j-K[]$
54 1601 固定资产 permanent assets ;oOTL'Vu
55 1602 累计折旧 accumulated depreciation U6&`s%mIa
56 1603 固定资产减值准备permanent assets reduction reserve FOG{dio
57 1604 在建工程 construction in process .aNh>`OT'
58 1605 工程物资 engineer material Fe!MA
59 1606 固定资产清理 disposal of fixed assets .
Vb|le(7
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing X~r9yl>
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 8Yq06o38C
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture @7nZjrH
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 :`N&BV
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture E*YmHJ:k
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 lq9|tt6Z
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A]bQUWt2
67 1701 无形资产 intangible assets "B3jq^
68 1702 累计摊销 accumulated amortization HgY@M
69 1703 无形资产减值准备 intangible assets reduction reserve \*t\=4
70 1711 商誉 business reputation ?,$:~O*w
71 1801 长期待摊费用 long-term deferred expenses Tksv7*5$
72 1811 递延所得税资产 deferred income tax assets 2_wpj;E
73 1901 待处理财产损溢 waiting assets profit and loss d ~M;
二、负债类 debt group )]fiyXA
74 2001 短期借款 short-term loan q1VKoKb6\:
81 2101 交易性金融负债 transaction financial liabilities }eLApFHEDg
83 2201 应付票据 notes payable x:)H Ii q/
84 2202 应付账款 account payable {?yVA
85 2205 预收账款 item received in advance x"z\d,O%W
86 2211 应付职工薪酬 employee pay payable eX$KH;M
87 2221 应交税费 tax payable cP?GRMX@}
88 2231 应付股利 dividend payable @}q, ';H7
89 2232 应付利息 interest payable Pl B3"{}0Q
90 2241 其他应付款 other account payable gkmof^
97 2401 预提费用 withholding expenses 8xlj,}QO\
98 2411 预计负债 estimated liabilities QP'sS*saJ
99 2501 递延收益 deferred income ]0R*F30]
100 2601 长期借款 money borrowed for long term gfggL&t(
101 2602 长期债券 long-term bond 8|Tqk,/pD
106 2801 长期应付款 long-term account payable G u`xJ
107 2802 未确认融资费用 unacknowledged financial charges lj]M 1zEz&
108 2811 专项应付款 special accounts payable 5~h)pt47
109 2901 递延所得税负债 deferred income tax liabilities JzEg`Sn^
三、共同类 T9c7cp[
112 3101 衍生工具 derivative tool
vGi<" Sn7
113 3201 套期工具 arbitrage tool &n1Vv_Lb
114 3202 被套期项目 arbitrage project }Q`+hJ0
四、所有者权益类 --]blP7
115 4001 实收资本 paid-up capital 9fX0?POG
116 4002 资本公积 contributed surplus ~m fG
Yk"
117 4101 盈余公积 earned surplus Uc!k)o#=
119 4103 本年利润 profit for the current year n
T|WJ%
120 4104 利润分配 allocation of profits $'\kK,=
121 4201 库存股 treasury stock ?eTZ>o.p/
五、成本类 0gqV>:
122 5001 生产成本 production cost N #v[YO`.
123 5101 制造费用 cost of production yq.@-]ytZ
124 5201 劳务成本 service cost 4(htdn6 \
125 5301 研发支出 research and development expenditures Qy9_tvq
X
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor _gVihu
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor `
RY}g;
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor c7+6[y DVE
六、损益类 o135Xh$_>'
129 6001 主营业务收入 main business income rT R$\ [C
130 6011 利息收入 金融共用 interest income financial sharing <J d!`$
135 6051 其他业务收入 other business income /cClV"S*G
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance {eU>E/SQ
137 6101 公允价值变动损益 sound value flexible loss and profit 5"h4XINZ
138 6111 投资收益 income on investment 'Qt[cW
142 6301 营业外收入 nonrevenue receipt iU+SXsXLR4
143 6401 主营业务成本 main business cost oJM;CN
144 6402 其他业务支出 other business expense /[ m7~B]QE
145 6405 营业税金及附加 business tariff and annex 1R_@C.I
146 6411 利息支出 金融共用 interest expense financial sharing i3XtrP""
155 6601 销售费用 marketing cost 3F,M{'q
156 6602 管理费用 managing cost 9z4F/tUq
157 6603 财务费用 financial cost lfBCzxifC
158 6604 勘探费用 exploration expense 1!1,{\9%
159 6701 资产减值损失 loss from asset devaluation 4(,.<#
160 6711 营业外支出 nonoperating expense 5!ngM
161 6801 所得税 income tax "6]oi*_8
162 6901 以前年度损益调整 prior year profit and loss adjustment