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一、资产类 Fa9gr/.F,@
1 1001 库存现金 cash on hand N-<
m/RS
2 1002 银行存款 bank deposit Z >F5rkJ
5 1015 其他货币资金 other monetary capital F'3-*>]P
9 1101 交易性金融资产 transaction monetary assets JTfG^Nv>K
11 1121 应收票据 notes receivable &&sCaNb
12 1122 应收账款 Account receivable "6xTh0D
13 1123 预付账款 account prepaid )d"s6i
14 1131 应收股利 dividend receivable XE.Y?{,R$
15 1132 应收利息 accrued interest receivable ;&U! g&
21 1231 其他应收款 accounts receivable-others <:Z-zQp)?
22 1241 坏账准备 had debts reserve 5d5q0bb
28 1401 材料采购 procurement of materials 2[TssJQ
29 1402 在途物资 materials in transit <|c[
#f
30 1403 原材料 raw materials e2*Fe9:
32 1406 库存商品 commodity stocks JN<IMH
33 1407 发出商品 goods in transit N
Uq'96{Y
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 7 J+cs^2
42 1461 存货跌价准备 reserve against stock price declining q3$;lLsb;j
43 1501 待摊费用 fees to be apportioned (d$ksf_[%f
45 1521 持有至到期投资 hold investment due drEND`,@6|
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 5Q.z#]Lg
47 1523 可供出售金融资产 financial assets available for sale ]Q*eCt;l"K
48 1524 长期股权投资 long-term stock ownership investment DTp|he
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *u?N{LkqS
50 1526 投资性房地产 investment real eastate /{+77{#Qn
51 1531 长期应收款 long-term account receivable 0
|Y'@&
52 1541 未实现融资收益 unrealized financing income Gw0MDV&[
54 1601 固定资产 permanent assets ,?ci+M)
55 1602 累计折旧 accumulated depreciation X/
-u$c
56 1603 固定资产减值准备permanent assets reduction reserve BuIly&qbm<
57 1604 在建工程 construction in process {ZrB,yK
58 1605 工程物资 engineer material 6<+ 8[o
59 1606 固定资产清理 disposal of fixed assets #+6t|
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing O a
#m}b
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing d vTsbs/6
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *d;D~"E<@
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture l1wYN,rv
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture kG70j{gf
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation PTFe>~vr*
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation sCw X|
67 1701 无形资产 intangible assets S
wVdo|%.?
68 1702 累计摊销 accumulated amortization RmcQGQ
69 1703 无形资产减值准备 intangible assets reduction reserve Rr3<ln
70 1711 商誉 business reputation rP7
~R
71 1801 长期待摊费用 long-term deferred expenses |"XxM(Dm
72 1811 递延所得税资产 deferred income tax assets a
54qv^I
S
73 1901 待处理财产损溢 waiting assets profit and loss T{Rhn V1
二、负债类 debt group 2Ed
74 2001 短期借款 short-term loan ] f~mR_E
81 2101 交易性金融负债 transaction financial liabilities *
g;4?_f
83 2201 应付票据 notes payable 1} h''p
84 2202 应付账款 account payable A-XWG9nL
85 2205 预收账款 item received in advance X`E3lgfqT
86 2211 应付职工薪酬 employee pay payable [r"`r
Bw
87 2221 应交税费 tax payable GVt}\e~"
88 2231 应付股利 dividend payable ("$ ,FRTQ:
89 2232 应付利息 interest payable ZQQ0}
90 2241 其他应付款 other account payable FELTmQUV
97 2401 预提费用 withholding expenses U*7Yi-"/*
98 2411 预计负债 estimated liabilities %.3
]F2_Q
99 2501 递延收益 deferred income @5y ~A}Vd
100 2601 长期借款 money borrowed for long term ?E88y
101 2602 长期债券 long-term bond 9X6l`bo'
106 2801 长期应付款 long-term account payable pHkhs{/X
107 2802 未确认融资费用 unacknowledged financial charges fR6.:7&
108 2811 专项应付款 special accounts payable 5$C]$o}
109 2901 递延所得税负债 deferred income tax liabilities t)hAD_sf
三、共同类 {f
kP|d
112 3101 衍生工具 derivative tool WnL Ma|e
113 3201 套期工具 arbitrage tool Z}*{4V`R
114 3202 被套期项目 arbitrage project %Yi^{Z
rM
四、所有者权益类 uh_2yw_
115 4001 实收资本 paid-up capital |KQkmc
116 4002 资本公积 contributed surplus v1Wz#oP
117 4101 盈余公积 earned surplus hR1n@/nh
119 4103 本年利润 profit for the current year nC>'kgRt
120 4104 利润分配 allocation of profits K@UQ O
121 4201 库存股 treasury stock !^EdB}@yS
五、成本类 *U69rbYI
122 5001 生产成本 production cost %oY=.Ok ]
123 5101 制造费用 cost of production fqcFfz6?x
124 5201 劳务成本 service cost Zg#VZg1
2
125 5301 研发支出 research and development expenditures u:FFZ
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor #^FDFl
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ao(lj
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor LAT%k2%Wx
六、损益类 j~a"z4 0
129 6001 主营业务收入 main business income 861!p%y5
130 6011 利息收入 金融共用 interest income financial sharing `43X? yQ
135 6051 其他业务收入 other business income @h&crI[c
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance R^*h|7)E
137 6101 公允价值变动损益 sound value flexible loss and profit jg7WMH"`
138 6111 投资收益 income on investment NLLLt
142 6301 营业外收入 nonrevenue receipt H^<LnYZ
143 6401 主营业务成本 main business cost W$X@DXT=o
144 6402 其他业务支出 other business expense .h;PMY+
145 6405 营业税金及附加 business tariff and annex !y{t}|U/d
146 6411 利息支出 金融共用 interest expense financial sharing =gjq@N]lAW
155 6601 销售费用 marketing cost m.K@g1 G
156 6602 管理费用 managing cost aN/0'V|&ym
157 6603 财务费用 financial cost ^*fZ
158 6604 勘探费用 exploration expense (pFPuV
159 6701 资产减值损失 loss from asset devaluation 7kZ-`V|\.
160 6711 营业外支出 nonoperating expense }}g.L|
161 6801 所得税 income tax 8 FqhSzw
162 6901 以前年度损益调整 prior year profit and loss adjustment