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一、资产类 `C,n0'PL.
1 1001 库存现金 cash on hand HRpte=`q
2 1002 银行存款 bank deposit xW+6qtG`
5 1015 其他货币资金 other monetary capital +Z,;,5'5G
9 1101 交易性金融资产 transaction monetary assets x
o;QCOH
11 1121 应收票据 notes receivable NYhB'C2
12 1122 应收账款 Account receivable 2zX]\s?3
13 1123 预付账款 account prepaid k<z)WNBf
14 1131 应收股利 dividend receivable d.aS{;pse
15 1132 应收利息 accrued interest receivable `T1
21 1231 其他应收款 accounts receivable-others .
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22 1241 坏账准备 had debts reserve XjB W9a
28 1401 材料采购 procurement of materials ,S\CC{!
29 1402 在途物资 materials in transit !OZy7
30 1403 原材料 raw materials ]|#+zx|/D
32 1406 库存商品 commodity stocks |o7[|3:M
33 1407 发出商品 goods in transit [=C6U_vU
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >e
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42 1461 存货跌价准备 reserve against stock price declining T%+#xl
43 1501 待摊费用 fees to be apportioned ?C]vS_jAh
45 1521 持有至到期投资 hold investment due v6|RJt?
46 1522 持有至到期投资减值准备 hold investment due reduction reserve J@`1TU
47 1523 可供出售金融资产 financial assets available for sale 7o\@>rNWP
48 1524 长期股权投资 long-term stock ownership investment R-
X5K-
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve )',R[|<
50 1526 投资性房地产 investment real eastate _9ao?:
51 1531 长期应收款 long-term account receivable )w em|
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52 1541 未实现融资收益 unrealized financing income "%)qRe
54 1601 固定资产 permanent assets SV4E0c>
55 1602 累计折旧 accumulated depreciation C-xr"]#]
56 1603 固定资产减值准备permanent assets reduction reserve c&6I[R
57 1604 在建工程 construction in process b\f
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58 1605 工程物资 engineer material gE-tjoJ
59 1606 固定资产清理 disposal of fixed assets ,};&tR
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 'I|v[G$l
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _r#Z}HK
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture qyb?49I
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 8H[<X_/ke
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture P-[-pi@
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation I]|Pq
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation /*~EO{o
67 1701 无形资产 intangible assets qfF~D0}
68 1702 累计摊销 accumulated amortization RIR\']WN
69 1703 无形资产减值准备 intangible assets reduction reserve _1X!EH"
70 1711 商誉 business reputation Xc++b|k
71 1801 长期待摊费用 long-term deferred expenses t
mntp
72 1811 递延所得税资产 deferred income tax assets yNBQGSH
73 1901 待处理财产损溢 waiting assets profit and loss E#RDqL*J
二、负债类 debt group
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74 2001 短期借款 short-term loan E#34Wh2z
81 2101 交易性金融负债 transaction financial liabilities gE'sOT9v
83 2201 应付票据 notes payable 8bGd} (
84 2202 应付账款 account payable 1}+3dB_s
85 2205 预收账款 item received in advance !"e5h`/ADM
86 2211 应付职工薪酬 employee pay payable d2FswF$C
87 2221 应交税费 tax payable -
nm"of\o
88 2231 应付股利 dividend payable _`$qBw.Nx
89 2232 应付利息 interest payable Z9E\,Ly
90 2241 其他应付款 other account payable =>S]q71
97 2401 预提费用 withholding expenses @3i\%R)n;
98 2411 预计负债 estimated liabilities e)IzQ7Zex
99 2501 递延收益 deferred income ux-/>enc
100 2601 长期借款 money borrowed for long term j a[Et/r
101 2602 长期债券 long-term bond E)&I@m
106 2801 长期应付款 long-term account payable (y'hyJo
107 2802 未确认融资费用 unacknowledged financial charges Cl.x'v
108 2811 专项应付款 special accounts payable ^S<Y>Nm]
109 2901 递延所得税负债 deferred income tax liabilities
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三、共同类 ZmqKQO
112 3101 衍生工具 derivative tool ]OhiYU4
113 3201 套期工具 arbitrage tool &A/]pi-\
114 3202 被套期项目 arbitrage project <\y@*fg+
四、所有者权益类 *tFHM &a
115 4001 实收资本 paid-up capital `cn#B
BV
116 4002 资本公积 contributed surplus
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117 4101 盈余公积 earned surplus ;<Sd~M4f
119 4103 本年利润 profit for the current year !.$I["/=
120 4104 利润分配 allocation of profits m,28u3@r
121 4201 库存股 treasury stock ZgJQ?S$D
五、成本类 <V'@ks%
122 5001 生产成本 production cost qArM|\l1
123 5101 制造费用 cost of production hW')Sp
124 5201 劳务成本 service cost ~\SGb_2
125 5301 研发支出 research and development expenditures 3Aip}<1
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Mexk~zA^
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor t,Lrfv])
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor >{]%F*p4
六、损益类 ^#-l
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129 6001 主营业务收入 main business income A|[?#S((]
130 6011 利息收入 金融共用 interest income financial sharing Xq4
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135 6051 其他业务收入 other business income ldcqe$7,
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance YDsb3X<0'
137 6101 公允价值变动损益 sound value flexible loss and profit ]#<4vl\
138 6111 投资收益 income on investment +QavYqPF
142 6301 营业外收入 nonrevenue receipt w(Ovr`o?9t
143 6401 主营业务成本 main business cost "!P3R1;%
144 6402 其他业务支出 other business expense ;O5zUl-`
145 6405 营业税金及附加 business tariff and annex %Xd[(Q)
146 6411 利息支出 金融共用 interest expense financial sharing Y Uc+0
155 6601 销售费用 marketing cost `7Q<'oK
156 6602 管理费用 managing cost M^Yh|%M
157 6603 财务费用 financial cost ;;Y!^^g
158 6604 勘探费用 exploration expense 9=M$AB
159 6701 资产减值损失 loss from asset devaluation hFU
lNJ
160 6711 营业外支出 nonoperating expense !TH)
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161 6801 所得税 income tax {W`%g^Z|H
162 6901 以前年度损益调整 prior year profit and loss adjustment