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一、资产类 vno/V#e$WX
1 1001 库存现金 cash on hand ?z&%VU"
2 1002 银行存款 bank deposit S7Ty}?E@
5 1015 其他货币资金 other monetary capital =3w;<1 ?'
9 1101 交易性金融资产 transaction monetary assets Cp"
7R
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11 1121 应收票据 notes receivable HNv~ZAzBG-
12 1122 应收账款 Account receivable 2wIJ;rh
13 1123 预付账款 account prepaid C`ky=
14 1131 应收股利 dividend receivable -|KZOea
15 1132 应收利息 accrued interest receivable 4,c6VCw3+
21 1231 其他应收款 accounts receivable-others X(*O$B{
R
22 1241 坏账准备 had debts reserve >- \bLr
28 1401 材料采购 procurement of materials V)>?[
29 1402 在途物资 materials in transit -m%`Di!E
30 1403 原材料 raw materials OpEH4X.Z
32 1406 库存商品 commodity stocks uwSSrT
33 1407 发出商品 goods in transit z m$Sw0#(
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ~EPVu
42 1461 存货跌价准备 reserve against stock price declining !
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43 1501 待摊费用 fees to be apportioned ggx_h
45 1521 持有至到期投资 hold investment due 1d<Uwb>
46 1522 持有至到期投资减值准备 hold investment due reduction reserve R;c9)>8L
47 1523 可供出售金融资产 financial assets available for sale lbBWOx/|
48 1524 长期股权投资 long-term stock ownership investment LD}~]
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *c94'T cl
50 1526 投资性房地产 investment real eastate |j`73@6
51 1531 长期应收款 long-term account receivable k_=yb^6[U
52 1541 未实现融资收益 unrealized financing income x1.S+:
54 1601 固定资产 permanent assets p/HDG
^T:u
55 1602 累计折旧 accumulated depreciation Ec@n<KK#
56 1603 固定资产减值准备permanent assets reduction reserve !B}9gT
57 1604 在建工程 construction in process +SH{`7r
58 1605 工程物资 engineer material M}V!;o<t^
59 1606 固定资产清理 disposal of fixed assets 5dj@N3ZX7;
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 0B]q /G(
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing *{DTxEy
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture WR"D7{>tw
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 TQF+aP8[L
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture qJrT
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 o3 fc -
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation l[38cF
67 1701 无形资产 intangible assets ,KW
Q
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68 1702 累计摊销 accumulated amortization &3[oM)-V
69 1703 无形资产减值准备 intangible assets reduction reserve -Lh7!d
70 1711 商誉 business reputation dz] 5s
71 1801 长期待摊费用 long-term deferred expenses V*uE83x1
72 1811 递延所得税资产 deferred income tax assets !wfW0?eu
73 1901 待处理财产损溢 waiting assets profit and loss "tzu.V-
二、负债类 debt group ecghY=%
74 2001 短期借款 short-term loan FvxM
81 2101 交易性金融负债 transaction financial liabilities /uwi$~Ed
83 2201 应付票据 notes payable ?FQ#I~'<
84 2202 应付账款 account payable Fz%;_%j
85 2205 预收账款 item received in advance "+F'WCJ-(*
86 2211 应付职工薪酬 employee pay payable "<!U
87 2221 应交税费 tax payable MEiP&=gX!
88 2231 应付股利 dividend payable ^a4z*#IOr
89 2232 应付利息 interest payable *j%x
90 2241 其他应付款 other account payable qz-QVY,
97 2401 预提费用 withholding expenses WTJ
0Q0U
98 2411 预计负债 estimated liabilities a[-!X7,IU
99 2501 递延收益 deferred income l
M6pYYEq=
100 2601 长期借款 money borrowed for long term d#g))f;
101 2602 长期债券 long-term bond "jFf}
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106 2801 长期应付款 long-term account payable { qNPhi
107 2802 未确认融资费用 unacknowledged financial charges #Vq9 =Q2
108 2811 专项应付款 special accounts payable hH8&g%{2
109 2901 递延所得税负债 deferred income tax liabilities ]ordqulq1
三、共同类 lK0ny>RB
112 3101 衍生工具 derivative tool 6p9fq3~7Y
113 3201 套期工具 arbitrage tool 8D='N`cN+
114 3202 被套期项目 arbitrage project fjh|V9H
四、所有者权益类 E(jZ Do
115 4001 实收资本 paid-up capital Y}:~6`-jj
116 4002 资本公积 contributed surplus m9 h '!X<
117 4101 盈余公积 earned surplus U lYFloZ
119 4103 本年利润 profit for the current year ->sxz/L
120 4104 利润分配 allocation of profits 3e_tT8
121 4201 库存股 treasury stock 4l$OO;B
五、成本类 y6XOq>
122 5001 生产成本 production cost B*(]T|ff<
123 5101 制造费用 cost of production j/O~
8o&
124 5201 劳务成本 service cost d1<";b2Jt^
125 5301 研发支出 research and development expenditures (%my:\>l
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor z5E%*]
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 5R7x%3@L
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
yqT !A
六、损益类 p['RV
129 6001 主营业务收入 main business income *]$B 9zVs!
130 6011 利息收入 金融共用 interest income financial sharing XB)D".\
135 6051 其他业务收入 other business income hsC T:1i
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance "rv~I_zl
137 6101 公允价值变动损益 sound value flexible loss and profit n|( lPbD
138 6111 投资收益 income on investment _f1o!4ocx
142 6301 营业外收入 nonrevenue receipt
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143 6401 主营业务成本 main business cost hyI7X7Hy
144 6402 其他业务支出 other business expense 9LDv?kYr
145 6405 营业税金及附加 business tariff and annex i?x gV_q;
146 6411 利息支出 金融共用 interest expense financial sharing ?Nos;_/
155 6601 销售费用 marketing cost m2(>KMbi
156 6602 管理费用 managing cost nBh+UT}
157 6603 财务费用 financial cost Q_5l.M/9]
158 6604 勘探费用 exploration expense
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159 6701 资产减值损失 loss from asset devaluation o`bch?]
160 6711 营业外支出 nonoperating expense M<vPE4TIr*
161 6801 所得税 income tax qE[S>/R"
162 6901 以前年度损益调整 prior year profit and loss adjustment