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一、资产类 +QW|8b
1 1001 库存现金 cash on hand R/WbcQ)
2 1002 银行存款 bank deposit ke)}JU^"
5 1015 其他货币资金 other monetary capital {i^F4A@=Z
9 1101 交易性金融资产 transaction monetary assets c%+_~iBUN
11 1121 应收票据 notes receivable ymW? <\AD,
12 1122 应收账款 Account receivable -u$U~?|`
13 1123 预付账款 account prepaid 5r` x\
14 1131 应收股利 dividend receivable @ *<`*W
15 1132 应收利息 accrued interest receivable ]3\%i2NM
21 1231 其他应收款 accounts receivable-others eY V Jk7
22 1241 坏账准备 had debts reserve n~Yr`5+Z
28 1401 材料采购 procurement of materials 1a]P+-@u[
29 1402 在途物资 materials in transit v;sWI"Fv!
30 1403 原材料 raw materials _2a)b(<tF
32 1406 库存商品 commodity stocks T!jMh-8
33 1407 发出商品 goods in transit !{+a2wi
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles xxQgX~'x
42 1461 存货跌价准备 reserve against stock price declining -`A+Qp
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43 1501 待摊费用 fees to be apportioned R*`=Bk0+
45 1521 持有至到期投资 hold investment due 'Ul^V
46 1522 持有至到期投资减值准备 hold investment due reduction reserve @$|8zP
s
47 1523 可供出售金融资产 financial assets available for sale }Pm;xHnf&
48 1524 长期股权投资 long-term stock ownership investment 1wg#4h43l
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
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50 1526 投资性房地产 investment real eastate Pr_DMu
51 1531 长期应收款 long-term account receivable }rQ0*h
52 1541 未实现融资收益 unrealized financing income W
,5_i7vr
54 1601 固定资产 permanent assets [9;[g~;E%m
55 1602 累计折旧 accumulated depreciation GboZ T68
56 1603 固定资产减值准备permanent assets reduction reserve |4j'KM;U
57 1604 在建工程 construction in process IcA]B?+
58 1605 工程物资 engineer material ?dyt!>C
59 1606 固定资产清理 disposal of fixed assets 6W/uoH=;
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {
V$}qa{P
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Y_FQB K U
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture J(Fk@{!F.*
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture n#S?fsQN
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture r`Bm"xI
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation mM2DZ^"j(
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation jfU$qo!gi
67 1701 无形资产 intangible assets 7P:/ (P
68 1702 累计摊销 accumulated amortization 8xt8kf*k
69 1703 无形资产减值准备 intangible assets reduction reserve &e3pmHp'
70 1711 商誉 business reputation v@,`(\Ca'
71 1801 长期待摊费用 long-term deferred expenses 2t;3_C
72 1811 递延所得税资产 deferred income tax assets =>-W!Of
73 1901 待处理财产损溢 waiting assets profit and loss `Ip``I#A
二、负债类 debt group Fu>;hx]s
74 2001 短期借款 short-term loan ()ww9L2
81 2101 交易性金融负债 transaction financial liabilities gbu*6&j9
83 2201 应付票据 notes payable juA}7
84 2202 应付账款 account payable p+;;01Z+_
85 2205 预收账款 item received in advance o0_H(j?
86 2211 应付职工薪酬 employee pay payable G6bvV*TRi
87 2221 应交税费 tax payable }\QXPU{UVd
88 2231 应付股利 dividend payable DFQ`<r&!
89 2232 应付利息 interest payable Jow{7@FG
90 2241 其他应付款 other account payable iSNbbu#
97 2401 预提费用 withholding expenses r-_-/O"l
98 2411 预计负债 estimated liabilities zbJ}@V
99 2501 递延收益 deferred income l%
p4.CX
100 2601 长期借款 money borrowed for long term EY@KWs3"H
101 2602 长期债券 long-term bond H<"EE15
106 2801 长期应付款 long-term account payable
XCT3:db
107 2802 未确认融资费用 unacknowledged financial charges >@EwfM4[e
108 2811 专项应付款 special accounts payable jfYM*%
109 2901 递延所得税负债 deferred income tax liabilities 5&_R+g
三、共同类 `('NH]^
112 3101 衍生工具 derivative tool Pf~0JNnc
113 3201 套期工具 arbitrage tool Rl'xEtaN
114 3202 被套期项目 arbitrage project D7Y?$=0ycb
四、所有者权益类
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115 4001 实收资本 paid-up capital l-2lb&n
116 4002 资本公积 contributed surplus tm.&k6%
117 4101 盈余公积 earned surplus S`& yVzv
119 4103 本年利润 profit for the current year CdKs+x&tZ
120 4104 利润分配 allocation of profits X=? \A{Y
121 4201 库存股 treasury stock L+Gi
五、成本类 ZU`HaL$
122 5001 生产成本 production cost y\:,.cZ+TQ
123 5101 制造费用 cost of production 93
/`e}P"o
124 5201 劳务成本 service cost hVdGxT]6
125 5301 研发支出 research and development expenditures gX(8V*os^
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor MEOfVh
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor @ev^e!B
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor O O-Obg^
六、损益类 b/4gs62{k
129 6001 主营业务收入 main business income UMH~Q`"
130 6011 利息收入 金融共用 interest income financial sharing '
i;ofJ[.c
135 6051 其他业务收入 other business income ie/QSte
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance &{8[I3#@
137 6101 公允价值变动损益 sound value flexible loss and profit I.
o3Old
138 6111 投资收益 income on investment 3*R(&O6}
142 6301 营业外收入 nonrevenue receipt (kx>\FIK*
143 6401 主营业务成本 main business cost !v*#E{r"g=
144 6402 其他业务支出 other business expense HS|x
145 6405 营业税金及附加 business tariff and annex Up>,~bs]
146 6411 利息支出 金融共用 interest expense financial sharing :(I=z6
155 6601 销售费用 marketing cost G
}M!
156 6602 管理费用 managing cost 1?r$Rx<R
157 6603 财务费用 financial cost 5;[0Q
158 6604 勘探费用 exploration expense 3]>YBbXvE
159 6701 资产减值损失 loss from asset devaluation ZRUA w,T *
160 6711 营业外支出 nonoperating expense 7KtgR=-Lb
161 6801 所得税 income tax &WdP=E"
162 6901 以前年度损益调整 prior year profit and loss adjustment