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一、资产类 U>H"N1
1 1001 库存现金 cash on hand <~@}r\
2 1002 银行存款 bank deposit (u-K^xC
5 1015 其他货币资金 other monetary capital v6uR[18
9 1101 交易性金融资产 transaction monetary assets 4W5[1GE.
11 1121 应收票据 notes receivable K|%.mcs4
12 1122 应收账款 Account receivable oJ734v [X
13 1123 预付账款 account prepaid >x9@
if
14 1131 应收股利 dividend receivable ^hr^f;N
15 1132 应收利息 accrued interest receivable j#
G4A%_
21 1231 其他应收款 accounts receivable-others Gf_Je
22 1241 坏账准备 had debts reserve #Z#rOh
28 1401 材料采购 procurement of materials mE=%+:o.
29 1402 在途物资 materials in transit Rsd~
t_a1
30 1403 原材料 raw materials ~Ap.#VIc'
32 1406 库存商品 commodity stocks 'i+j;.
33 1407 发出商品 goods in transit 8JYU1Ew
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles [U'I3x,
42 1461 存货跌价准备 reserve against stock price declining `yJ3"{uO
43 1501 待摊费用 fees to be apportioned `v?XFwnV`
45 1521 持有至到期投资 hold investment due GVR/p
46 1522 持有至到期投资减值准备 hold investment due reduction reserve x7J8z\b"O
47 1523 可供出售金融资产 financial assets available for sale + -~8t^
48 1524 长期股权投资 long-term stock ownership investment
PgIH(
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $$F iCMI
50 1526 投资性房地产 investment real eastate uE] HU
51 1531 长期应收款 long-term account receivable xl2;DFiYt
52 1541 未实现融资收益 unrealized financing income W5c
BT?V
54 1601 固定资产 permanent assets CoZOKRoaH
55 1602 累计折旧 accumulated depreciation gr1Nc
Hu
56 1603 固定资产减值准备permanent assets reduction reserve v+d}
_rCT
57 1604 在建工程 construction in process iOY: a
58 1605 工程物资 engineer material /M!b3bmA
59 1606 固定资产清理 disposal of fixed assets XX&4OV,^%D
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing qJ(XW N H
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing $-Iui0h
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture
[GQn1ZLc
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture +*uaB
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture (%~^Kmfb0
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation C- 5QhD
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation rf?%- X(V
67 1701 无形资产 intangible assets {$qE>ic
68 1702 累计摊销 accumulated amortization Lmsc~~
69 1703 无形资产减值准备 intangible assets reduction reserve CCDU5l$$
70 1711 商誉 business reputation BK 3oNDy
71 1801 长期待摊费用 long-term deferred expenses B70
3{k
72 1811 递延所得税资产 deferred income tax assets #No3}O;"g
73 1901 待处理财产损溢 waiting assets profit and loss f[}(E
二、负债类 debt group EDAtC
74 2001 短期借款 short-term loan W{Uz#o
81 2101 交易性金融负债 transaction financial liabilities E<RPMd @a
83 2201 应付票据 notes payable q"(b}3
84 2202 应付账款 account payable boS=
85 2205 预收账款 item received in advance mqj]=Fq*
86 2211 应付职工薪酬 employee pay payable )iX2r
{
87 2221 应交税费 tax payable #ZkT![`
88 2231 应付股利 dividend payable |P0!dt7sQ
89 2232 应付利息 interest payable 0:I[;Qt
90 2241 其他应付款 other account payable jYUN:
97 2401 预提费用 withholding expenses H #Hhi<2
98 2411 预计负债 estimated liabilities 9$k0
99 2501 递延收益 deferred income
8;Zz25*
100 2601 长期借款 money borrowed for long term =xw+cs1,x
101 2602 长期债券 long-term bond Znw3P|>B
106 2801 长期应付款 long-term account payable t =V| '
107 2802 未确认融资费用 unacknowledged financial charges w)N~u%
108 2811 专项应付款 special accounts payable )Cu2xRr^`
109 2901 递延所得税负债 deferred income tax liabilities TB}6iIe
三、共同类 ^XX_ qC'1
112 3101 衍生工具 derivative tool k,eo+qH.Hz
113 3201 套期工具 arbitrage tool C19}Y4r:
114 3202 被套期项目 arbitrage project N C%96gfD
四、所有者权益类 ]
f{3_M[
115 4001 实收资本 paid-up capital JR_%v=n~x
116 4002 资本公积 contributed surplus E)%DLZ
117 4101 盈余公积 earned surplus @AtJO>w
119 4103 本年利润 profit for the current year sZx`u+
120 4104 利润分配 allocation of profits 12VIP-ABK
121 4201 库存股 treasury stock 'B:8tv
五、成本类 O!!N@Q2g
122 5001 生产成本 production cost
'Zs3b
4n8
123 5101 制造费用 cost of production j"hNkCF
124 5201 劳务成本 service cost a8$4
125 5301 研发支出 research and development expenditures 3{)!T;W d
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor fUMjLA|*I<
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor nz|6CP
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Vy
=P*
六、损益类 O^J=19Ri
129 6001 主营业务收入 main business income B"YN+So
130 6011 利息收入 金融共用 interest income financial sharing %oB0@&!mS
135 6051 其他业务收入 other business income
)S
ZzA'
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance /!?b&N/d)
137 6101 公允价值变动损益 sound value flexible loss and profit EXMW,
138 6111 投资收益 income on investment kXV;J$1
142 6301 营业外收入 nonrevenue receipt /WGD7\G'8
143 6401 主营业务成本 main business cost :.9Y
144 6402 其他业务支出 other business expense :wq][0)
145 6405 营业税金及附加 business tariff and annex AJ+\Qs(0
146 6411 利息支出 金融共用 interest expense financial sharing zLgc j(;
155 6601 销售费用 marketing cost )T6:@n^]h
156 6602 管理费用 managing cost Na$.VT
157 6603 财务费用 financial cost 2?Y8hm
158 6604 勘探费用 exploration expense + -uQ] ^n
159 6701 资产减值损失 loss from asset devaluation Pbd[gKX_
160 6711 营业外支出 nonoperating expense X%mga~fB
161 6801 所得税 income tax cLEd-{x
162 6901 以前年度损益调整 prior year profit and loss adjustment