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一、资产类 m#_M"B.cm
1 1001 库存现金 cash on hand iN0'/)ar
2 1002 银行存款 bank deposit
Zf??/+[
5 1015 其他货币资金 other monetary capital 1jBIi
9 1101 交易性金融资产 transaction monetary assets lc [)Ev
11 1121 应收票据 notes receivable 5}5oj37x
12 1122 应收账款 Account receivable XN\rq=
13 1123 预付账款 account prepaid rkdA4'66w
14 1131 应收股利 dividend receivable ]TtID4qL
15 1132 应收利息 accrued interest receivable =l]
lwA-
21 1231 其他应收款 accounts receivable-others y=
8SD7P'
22 1241 坏账准备 had debts reserve &Wdi
5T8
28 1401 材料采购 procurement of materials B=r+
m;(
29 1402 在途物资 materials in transit F_/ra?WVH
30 1403 原材料 raw materials b
o_`P3
32 1406 库存商品 commodity stocks o1{3[=G
33 1407 发出商品 goods in transit 9`H4"H>yG
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles y^Q);siSy
42 1461 存货跌价准备 reserve against stock price declining ^e\$g2).
43 1501 待摊费用 fees to be apportioned n8\88d
45 1521 持有至到期投资 hold investment due v/v PU
46 1522 持有至到期投资减值准备 hold investment due reduction reserve oRg,oy
47 1523 可供出售金融资产 financial assets available for sale %SCt_9
u
48 1524 长期股权投资 long-term stock ownership investment &b%2Jx[+
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve k1P'Q&Na
50 1526 投资性房地产 investment real eastate P_p\OK*l]o
51 1531 长期应收款 long-term account receivable hc9ON&L\>
52 1541 未实现融资收益 unrealized financing income T>hm\ !
54 1601 固定资产 permanent assets 3-Xd9ou
55 1602 累计折旧 accumulated depreciation "So"oT1
56 1603 固定资产减值准备permanent assets reduction reserve &?xtmg<d
57 1604 在建工程 construction in process 0#m=76[b
58 1605 工程物资 engineer material 3=Uy t
59 1606 固定资产清理 disposal of fixed assets v7hw% 9(=
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing oxI?7dy5
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing f+)LVT8p
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture x",ktE>9
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 1TGE>HG
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Vvfd?G"
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 |-cXb.M[
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ,S`FxJcE
67 1701 无形资产 intangible assets DH i@ujr
68 1702 累计摊销 accumulated amortization G-:7,9
69 1703 无形资产减值准备 intangible assets reduction reserve kf |J
70 1711 商誉 business reputation F$:UvW@e1
71 1801 长期待摊费用 long-term deferred expenses {(tR<z)
72 1811 递延所得税资产 deferred income tax assets /
+ais3
73 1901 待处理财产损溢 waiting assets profit and loss 1#fR=*ZM"
二、负债类 debt group N
K@6U_/W
74 2001 短期借款 short-term loan 6rCUq
81 2101 交易性金融负债 transaction financial liabilities PJ<qqA`!
83 2201 应付票据 notes payable ~*^o[~x]\
84 2202 应付账款 account payable E]a;Ydf~
85 2205 预收账款 item received in advance */@I$*
86 2211 应付职工薪酬 employee pay payable Fo~q35uB
87 2221 应交税费 tax payable Z>X]'q03
88 2231 应付股利 dividend payable \O,yWyU4
89 2232 应付利息 interest payable Z0XQ|gkH
90 2241 其他应付款 other account payable ;K4uu<e\
97 2401 预提费用 withholding expenses ,K30.E
98 2411 预计负债 estimated liabilities 376z~
99 2501 递延收益 deferred income 2FO<Z %Y
100 2601 长期借款 money borrowed for long term 0~DsA Ua
101 2602 长期债券 long-term bond ~,8#\]xR
106 2801 长期应付款 long-term account payable 7xWJw
107 2802 未确认融资费用 unacknowledged financial charges <QaUq`,
108 2811 专项应付款 special accounts payable &h7
n>q
109 2901 递延所得税负债 deferred income tax liabilities F8/n;
三、共同类 8|L 5nQ
112 3101 衍生工具 derivative tool Y~#F\v
113 3201 套期工具 arbitrage tool Es\J%*\u
114 3202 被套期项目 arbitrage project jzWgyI1b
四、所有者权益类 "W
b KhE
115 4001 实收资本 paid-up capital CC$rt2\e
116 4002 资本公积 contributed surplus :C0)[L
117 4101 盈余公积 earned surplus WOeLn[
119 4103 本年利润 profit for the current year ^\\9B-MvY
120 4104 利润分配 allocation of profits 6O0aGJ,H
121 4201 库存股 treasury stock #8BI`.t)j
五、成本类 pQ4HX)<P
122 5001 生产成本 production cost adgd7JjI*
123 5101 制造费用 cost of production G$CSZrP.
124 5201 劳务成本 service cost CkV -L4Jq
125 5301 研发支出 research and development expenditures `@u9 fx.
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor f%[xl6VE;
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ^![7X'!;pt
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ,&* BhUC
六、损益类 I9#l2<DYlX
129 6001 主营业务收入 main business income 28-z
130 6011 利息收入 金融共用 interest income financial sharing ]zIIi%
135 6051 其他业务收入 other business income A\E ))b9+
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #%#N.tB5
137 6101 公允价值变动损益 sound value flexible loss and profit *#?9@0b@
138 6111 投资收益 income on investment EF9Y=(0|
142 6301 营业外收入 nonrevenue receipt dAOJ:
@y
143 6401 主营业务成本 main business cost wCj)@3F
144 6402 其他业务支出 other business expense yKm6
8n^
145 6405 营业税金及附加 business tariff and annex Df(+@L5!
146 6411 利息支出 金融共用 interest expense financial sharing 3mg:9]X9
155 6601 销售费用 marketing cost C?<-`$0
156 6602 管理费用 managing cost x7jFYC
157 6603 财务费用 financial cost :TV`uUE
158 6604 勘探费用 exploration expense GI:!
,9
159 6701 资产减值损失 loss from asset devaluation `v2Xp3o4f
160 6711 营业外支出 nonoperating expense ) <w`:wD
161 6801 所得税 income tax wqzpFPk(
162 6901 以前年度损益调整 prior year profit and loss adjustment