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一、资产类
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1 1001 库存现金 cash on hand ^H]q[XFR
2 1002 银行存款 bank deposit hCXSC*;
5 1015 其他货币资金 other monetary capital }~gBnq_DDU
9 1101 交易性金融资产 transaction monetary assets L0ZgxG3:g
11 1121 应收票据 notes receivable eK]g FXk
12 1122 应收账款 Account receivable iCA!=%M@D
13 1123 预付账款 account prepaid m(Hb! RT
14 1131 应收股利 dividend receivable a`SQcNBf*
15 1132 应收利息 accrued interest receivable l!Bc0
21 1231 其他应收款 accounts receivable-others ?,Z[)5 ZN
22 1241 坏账准备 had debts reserve I_vPGafMx
28 1401 材料采购 procurement of materials CE :x;!}cd
29 1402 在途物资 materials in transit wPhN_XV
30 1403 原材料 raw materials Be?b|
G!M
32 1406 库存商品 commodity stocks $|0_[~0-n
33 1407 发出商品 goods in transit H8^U!"~E
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles "zU}]|R
42 1461 存货跌价准备 reserve against stock price declining |Ld/{&Qr
43 1501 待摊费用 fees to be apportioned Y6LoPJ
45 1521 持有至到期投资 hold investment due ?$rSbw
46 1522 持有至到期投资减值准备 hold investment due reduction reserve i={ :6K?^
47 1523 可供出售金融资产 financial assets available for sale Vs>/
q:I
48 1524 长期股权投资 long-term stock ownership investment .}KY*y
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Z<7FF}i
50 1526 投资性房地产 investment real eastate \etuIFQ#U
51 1531 长期应收款 long-term account receivable @8[3]<
52 1541 未实现融资收益 unrealized financing income Obl']Hr{y9
54 1601 固定资产 permanent assets SSi-Z
55 1602 累计折旧 accumulated depreciation iTb k]$
56 1603 固定资产减值准备permanent assets reduction reserve y\}39Z(]
57 1604 在建工程 construction in process a3o4> 9
58 1605 工程物资 engineer material c;M7[y&
59 1606 固定资产清理 disposal of fixed assets 4 [@`j{
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing fC!]M hA"i
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing :mwNkT2et
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5k&tRg
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 lWYZAF>?Ym
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ppv/A4Kv
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 eUiJl6^x
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation R-v99e iN
67 1701 无形资产 intangible assets Z4eu'.r-y~
68 1702 累计摊销 accumulated amortization gHU/yi!T
69 1703 无形资产减值准备 intangible assets reduction reserve KEfn$\
70 1711 商誉 business reputation \Qa6mt2h
71 1801 长期待摊费用 long-term deferred expenses %m\dNUz4g
72 1811 递延所得税资产 deferred income tax assets \Qp #utC0s
73 1901 待处理财产损溢 waiting assets profit and loss GyE-fB4C
二、负债类 debt group _ZgIm3p0A
74 2001 短期借款 short-term loan \k6Ho?PL
81 2101 交易性金融负债 transaction financial liabilities D@[Mk"f
83 2201 应付票据 notes payable L\@SX?j
84 2202 应付账款 account payable ZzDE
85 2205 预收账款 item received in advance f< A@D"m/
86 2211 应付职工薪酬 employee pay payable ?sb
O
b
87 2221 应交税费 tax payable r[P5
ufy2]
88 2231 应付股利 dividend payable *G{%]\s?
89 2232 应付利息 interest payable FB<#N+L\
90 2241 其他应付款 other account payable [UJC/GtjS
97 2401 预提费用 withholding expenses
K]mR9$/
98 2411 预计负债 estimated liabilities ^X$k<n A;
99 2501 递延收益 deferred income + V:P-D
100 2601 长期借款 money borrowed for long term mp2J|!Lx
101 2602 长期债券 long-term bond vRm.#+Td
106 2801 长期应付款 long-term account payable j~+<~2%c
107 2802 未确认融资费用 unacknowledged financial charges Lb# e
108 2811 专项应付款 special accounts payable RfP>V/jy5
109 2901 递延所得税负债 deferred income tax liabilities {3RY4HVT?
三、共同类 FU-YI"
112 3101 衍生工具 derivative tool |RUx)&
113 3201 套期工具 arbitrage tool k(Z+(Y'{q~
114 3202 被套期项目 arbitrage project "*o54z5"
四、所有者权益类 y#\jc4F_a
115 4001 实收资本 paid-up capital ]<z
4p'F1%
116 4002 资本公积 contributed surplus & i,on6
117 4101 盈余公积 earned surplus xA;o3Or
119 4103 本年利润 profit for the current year i?R+Ul`Q
120 4104 利润分配 allocation of profits m2o*d$Ke
121 4201 库存股 treasury stock Y)@mL~){
五、成本类 5@3[t`n'
122 5001 生产成本 production cost |1d;0*HIgX
123 5101 制造费用 cost of production
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124 5201 劳务成本 service cost VV/6~jy0
125 5301 研发支出 research and development expenditures *2O4 *Q1
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor K9v@L6pY=
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor %U]_1"d,<\
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor =$`xis\
六、损益类 odxsF(Q0p
129 6001 主营业务收入 main business income r3X|*/
130 6011 利息收入 金融共用 interest income financial sharing vywd&7gK
135 6051 其他业务收入 other business income # 4E@y<l$
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance w,L P M+
137 6101 公允价值变动损益 sound value flexible loss and profit [n/'JeG5
138 6111 投资收益 income on investment J[9yQ
142 6301 营业外收入 nonrevenue receipt 2mS3gk
143 6401 主营业务成本 main business cost fuM+{1}/E
144 6402 其他业务支出 other business expense G#.(%,
145 6405 营业税金及附加 business tariff and annex [t55Kz*cD
146 6411 利息支出 金融共用 interest expense financial sharing
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155 6601 销售费用 marketing cost d4c-(ZRl
156 6602 管理费用 managing cost &IGTCTBP
157 6603 财务费用 financial cost 1
h(oty2p
158 6604 勘探费用 exploration expense &Mz3CC6
159 6701 资产减值损失 loss from asset devaluation /H+br_D9
160 6711 营业外支出 nonoperating expense 9g3J{pKcZ
161 6801 所得税 income tax j?Ki<MD1
162 6901 以前年度损益调整 prior year profit and loss adjustment