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一、资产类 Y]a@j!
1 1001 库存现金 cash on hand (9)Q ' 'S
2 1002 银行存款 bank deposit 6S#Cl>v
5 1015 其他货币资金 other monetary capital
p#tI;"\y
9 1101 交易性金融资产 transaction monetary assets l]SX@zTb
11 1121 应收票据 notes receivable /$m;y[[
12 1122 应收账款 Account receivable LzL
So"n
13 1123 预付账款 account prepaid 8P`"M#fI
14 1131 应收股利 dividend receivable ,esmV-
15 1132 应收利息 accrued interest receivable Ny#^&-K
21 1231 其他应收款 accounts receivable-others j>kqz>3
22 1241 坏账准备 had debts reserve Zd+bx*rD
28 1401 材料采购 procurement of materials J}t%p(mb
29 1402 在途物资 materials in transit ;.C\Ss<>*
30 1403 原材料 raw materials &^nGtW%a 9
32 1406 库存商品 commodity stocks W+*
V)tf
33 1407 发出商品 goods in transit =(^3}x
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles mE[y SrV
42 1461 存货跌价准备 reserve against stock price declining rC5O")I<
43 1501 待摊费用 fees to be apportioned EQ_aa@M7
45 1521 持有至到期投资 hold investment due khd4ue$
46 1522 持有至到期投资减值准备 hold investment due reduction reserve xSu >
47 1523 可供出售金融资产 financial assets available for sale rN>R|].
48 1524 长期股权投资 long-term stock ownership investment w-jVC^C]
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~LC-[&$
50 1526 投资性房地产 investment real eastate 4p wH>1
51 1531 长期应收款 long-term account receivable y{Q
{'De
52 1541 未实现融资收益 unrealized financing income $[|mGae
54 1601 固定资产 permanent assets Hr C+Yjp
55 1602 累计折旧 accumulated depreciation a'T;x`b8U,
56 1603 固定资产减值准备permanent assets reduction reserve ;VK.2^jW!
57 1604 在建工程 construction in process i#O SC5ZI
58 1605 工程物资 engineer material XPPdwTOr
59 1606 固定资产清理 disposal of fixed assets A}!J$V:w]
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing
!@sUj
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing gM]:Ma
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture A@'OJRc
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 (k P9hcV
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture xD 7]C|8o
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 p<%d2@lp
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation \U0'P;em
67 1701 无形资产 intangible assets zm#
?W
68 1702 累计摊销 accumulated amortization K NOIZj
69 1703 无形资产减值准备 intangible assets reduction reserve N>E_%]C h
70 1711 商誉 business reputation CN?gq^
71 1801 长期待摊费用 long-term deferred expenses ,: ^u-b|
72 1811 递延所得税资产 deferred income tax assets VN.Je:Ju
73 1901 待处理财产损溢 waiting assets profit and loss iDD$pd,e\
二、负债类 debt group g2]Qv@nxw
74 2001 短期借款 short-term loan C,zohlpC
81 2101 交易性金融负债 transaction financial liabilities 3U}%2ARo_
83 2201 应付票据 notes payable mZBo~(}
84 2202 应付账款 account payable =|9!vzG4
85 2205 预收账款 item received in advance bd`P0f?
86 2211 应付职工薪酬 employee pay payable d 'ifLQ\
87 2221 应交税费 tax payable d=^z`nt !R
88 2231 应付股利 dividend payable 62u4-}JzF
89 2232 应付利息 interest payable cb bFw
90 2241 其他应付款 other account payable !~Z"9(v'C
97 2401 预提费用 withholding expenses }2oc#0
98 2411 预计负债 estimated liabilities (%9$! v{3
99 2501 递延收益 deferred income 13f)&#, F
100 2601 长期借款 money borrowed for long term ('~LMu_
101 2602 长期债券 long-term bond 2zpr~cB=
106 2801 长期应付款 long-term account payable @|!z9Y*
107 2802 未确认融资费用 unacknowledged financial charges 4K74=r),i
108 2811 专项应付款 special accounts payable ]'S^]
109 2901 递延所得税负债 deferred income tax liabilities !9x}
三、共同类 9 $
X-
112 3101 衍生工具 derivative tool (sj,[
113 3201 套期工具 arbitrage tool V8(-
114 3202 被套期项目 arbitrage project B<-Wea
四、所有者权益类 7z-[f'EIUI
115 4001 实收资本 paid-up capital ,?3G;-
116 4002 资本公积 contributed surplus E"0>yl)
117 4101 盈余公积 earned surplus $xQL]FmS
119 4103 本年利润 profit for the current year Pz^544\~ou
120 4104 利润分配 allocation of profits "#48% -'x
121 4201 库存股 treasury stock %znc##j)q
五、成本类 2pAW9R#UV-
122 5001 生产成本 production cost I@3MO0V^
123 5101 制造费用 cost of production PW4q~rc=:
124 5201 劳务成本 service cost ;rS{:
125 5301 研发支出 research and development expenditures SAz
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor KSL`W2}
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor nDW9NQ
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor svSVG:48
六、损益类 n:X y6H
129 6001 主营业务收入 main business income > P)w?:k
130 6011 利息收入 金融共用 interest income financial sharing cNH7C"@GVu
135 6051 其他业务收入 other business income d'2A,B~_*
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance y)*RV;^
137 6101 公允价值变动损益 sound value flexible loss and profit 1Z;iV<d
138 6111 投资收益 income on investment /(LL3cZK
142 6301 营业外收入 nonrevenue receipt <QvOs@i*
143 6401 主营业务成本 main business cost Mfs?x
a
144 6402 其他业务支出 other business expense t^L]/$q
145 6405 营业税金及附加 business tariff and annex $J2Gf(RU
146 6411 利息支出 金融共用 interest expense financial sharing ;nGa.= "L
155 6601 销售费用 marketing cost H#
&00 Q[
156 6602 管理费用 managing cost ry!!9Z>9n
157 6603 财务费用 financial cost [!z,lY>
158 6604 勘探费用 exploration expense 8-i#8'/x
159 6701 资产减值损失 loss from asset devaluation P%zK;#8V
160 6711 营业外支出 nonoperating expense $u.z*b_yy
161 6801 所得税 income tax {8OCXus3m
162 6901 以前年度损益调整 prior year profit and loss adjustment