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一、资产类 .X(qs 1
1 1001 库存现金 cash on hand ?-o_]!*v0/
2 1002 银行存款 bank deposit C2
zKt/)A
5 1015 其他货币资金 other monetary capital M&q~e@P
9 1101 交易性金融资产 transaction monetary assets `-cw[@uD
11 1121 应收票据 notes receivable !a\HdQ
12 1122 应收账款 Account receivable P.k>6T<U>
13 1123 预付账款 account prepaid sUR5Q/Q
14 1131 应收股利 dividend receivable D%?9[Qb
15 1132 应收利息 accrued interest receivable )K::WqR%w)
21 1231 其他应收款 accounts receivable-others B<Cg_C
22 1241 坏账准备 had debts reserve Y`$\o
28 1401 材料采购 procurement of materials #u+qV!4
29 1402 在途物资 materials in transit }M"])B I
30 1403 原材料 raw materials l O*
32 1406 库存商品 commodity stocks 2!CL8hG5:
33 1407 发出商品 goods in transit %|:j=/_
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Hi$N"16A5z
42 1461 存货跌价准备 reserve against stock price declining ,JbP~2M~%
43 1501 待摊费用 fees to be apportioned ob9od5Rf
45 1521 持有至到期投资 hold investment due @x
A^F%(
46 1522 持有至到期投资减值准备 hold investment due reduction reserve "+`u ]
47 1523 可供出售金融资产 financial assets available for sale So ~QZ%YA
48 1524 长期股权投资 long-term stock ownership investment c05-1
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve i|,}y`C#
50 1526 投资性房地产 investment real eastate U7g,@/Qx
51 1531 长期应收款 long-term account receivable P|lDW|}D@
52 1541 未实现融资收益 unrealized financing income
E;'{qp
54 1601 固定资产 permanent assets <"3${'$k`
55 1602 累计折旧 accumulated depreciation ,!,M'<?"
56 1603 固定资产减值准备permanent assets reduction reserve BG.8 q4[
57 1604 在建工程 construction in process CK|AXz+EN
58 1605 工程物资 engineer material m J$[X
59 1606 固定资产清理 disposal of fixed assets {%P2.:
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing n_Y7*3/b-o
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Oi$1ma xT
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture r4X\/
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 31#jLWY'0
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =b1
y*?
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 Ku uiU=
(L
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation MF*4E9Ue.
67 1701 无形资产 intangible assets d( ru5*p
68 1702 累计摊销 accumulated amortization Rg46V-"d,@
69 1703 无形资产减值准备 intangible assets reduction reserve " ;T
a8
70 1711 商誉 business reputation 4m=0e
71 1801 长期待摊费用 long-term deferred expenses %z-s o?gF
72 1811 递延所得税资产 deferred income tax assets }y J,&N'p
73 1901 待处理财产损溢 waiting assets profit and loss 6CGk*s
二、负债类 debt group g3Hi5[-H
74 2001 短期借款 short-term loan g`.H)36
81 2101 交易性金融负债 transaction financial liabilities {-]K!tWda
83 2201 应付票据 notes payable "s_S!;w@
84 2202 应付账款 account payable !Z{7X ^
85 2205 预收账款 item received in advance R3piI&u
86 2211 应付职工薪酬 employee pay payable :ec>[N~KG
87 2221 应交税费 tax payable E KN<KnU%
88 2231 应付股利 dividend payable ]-a/)8
89 2232 应付利息 interest payable 'gD./|Z0
90 2241 其他应付款 other account payable ,VUOsNN4\
97 2401 预提费用 withholding expenses `fJ;4$4
98 2411 预计负债 estimated liabilities Ad3TD L?
99 2501 递延收益 deferred income E&Lml?@
100 2601 长期借款 money borrowed for long term x{So
101 2602 长期债券 long-term bond X>o*eN
106 2801 长期应付款 long-term account payable v6! `H
107 2802 未确认融资费用 unacknowledged financial charges I4UsDs*BD
108 2811 专项应付款 special accounts payable 8NE[L#k
109 2901 递延所得税负债 deferred income tax liabilities |D
VFi2
三、共同类 --c)!Vxzx
112 3101 衍生工具 derivative tool 9o P
113 3201 套期工具 arbitrage tool
M\JAB ;A
114 3202 被套期项目 arbitrage project jJ2{g> P0P
四、所有者权益类 !mwMSkkq
115 4001 实收资本 paid-up capital 3G^A^]h
116 4002 资本公积 contributed surplus ma) +
G!
117 4101 盈余公积 earned surplus I)r6*|mz
119 4103 本年利润 profit for the current year + ~,q"6
120 4104 利润分配 allocation of profits If 'N0^'W
121 4201 库存股 treasury stock < %<nh`D
五、成本类 q%]5/.J
122 5001 生产成本 production cost "Z&_*F.[O
123 5101 制造费用 cost of production opzlh@R
3
124 5201 劳务成本 service cost XMxm2-%olP
125 5301 研发支出 research and development expenditures 3Y +;8ld
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor YT)1_>*\
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor b%C7 kL-
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ,LLx&jS
六、损益类 qM3(OvCt
129 6001 主营业务收入 main business income |A0U3$S=
130 6011 利息收入 金融共用 interest income financial sharing AxO.adQE%
135 6051 其他业务收入 other business income 2sEG#/Y=
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance &=T>($3r94
137 6101 公允价值变动损益 sound value flexible loss and profit ku>Bxau4>
138 6111 投资收益 income on investment <@4V G
142 6301 营业外收入 nonrevenue receipt
j~9
Y0jz_
143 6401 主营业务成本 main business cost m|]"e@SF2
144 6402 其他业务支出 other business expense *`Ge8?qC
145 6405 营业税金及附加 business tariff and annex o62GEl25
146 6411 利息支出 金融共用 interest expense financial sharing j!0-3Y
Kv
155 6601 销售费用 marketing cost or7l}X
156 6602 管理费用 managing cost +I:/8,&-x
157 6603 财务费用 financial cost tm_\(
158 6604 勘探费用 exploration expense a|]}uFr
159 6701 资产减值损失 loss from asset devaluation "/taatcH
160 6711 营业外支出 nonoperating expense HuN_$aP
161 6801 所得税 income tax cb. -AlqQ
162 6901 以前年度损益调整 prior year profit and loss adjustment