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一、资产类 1aSuRa
1 1001 库存现金 cash on hand &4]%&mX)-
2 1002 银行存款 bank deposit B64%|
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5 1015 其他货币资金 other monetary capital g|W~0A@D
9 1101 交易性金融资产 transaction monetary assets ;]p#PNQ0
11 1121 应收票据 notes receivable m0 `wmM
12 1122 应收账款 Account receivable ,]o32@
13 1123 预付账款 account prepaid #u#s'W
14 1131 应收股利 dividend receivable m(9E{;
15 1132 应收利息 accrued interest receivable 1y
6H 2
21 1231 其他应收款 accounts receivable-others X2s=~)`#c
22 1241 坏账准备 had debts reserve
}UX >O
28 1401 材料采购 procurement of materials 2f4 *r^
29 1402 在途物资 materials in transit iE$0-Qe[3
30 1403 原材料 raw materials B
[03,zVf
32 1406 库存商品 commodity stocks ]Dx5t&
33 1407 发出商品 goods in transit jLZ+HYyG9
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles X\M0Q%8
42 1461 存货跌价准备 reserve against stock price declining N!hp^V<7
43 1501 待摊费用 fees to be apportioned .Yo#vV
45 1521 持有至到期投资 hold investment due -OoXb( I4
46 1522 持有至到期投资减值准备 hold investment due reduction reserve BHa!jw_~o
47 1523 可供出售金融资产 financial assets available for sale a
"8/y4Y
48 1524 长期股权投资 long-term stock ownership investment N-lXC"{)
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve yBeSvsm
50 1526 投资性房地产 investment real eastate nc([e9_9v
51 1531 长期应收款 long-term account receivable wN;o++6V
52 1541 未实现融资收益 unrealized financing income jMg Ni@
54 1601 固定资产 permanent assets qxk1Rzm?x
55 1602 累计折旧 accumulated depreciation }Vg&9HY
56 1603 固定资产减值准备permanent assets reduction reserve c_%vD~6W-
57 1604 在建工程 construction in process ,
OG sx
58 1605 工程物资 engineer material QRx'BY$5
59 1606 固定资产清理 disposal of fixed assets [S'
ngQ"f`
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing }(ot IqE
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing GQT|T0>Ro
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %$S.4#G2
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 :;rd!)5
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture *|MPYxJ<
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 ]l`?"X|^
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation <^OGJ}G
67 1701 无形资产 intangible assets RfFeAg,]/
68 1702 累计摊销 accumulated amortization Gh|q[s*k
69 1703 无形资产减值准备 intangible assets reduction reserve ~u7a50
70 1711 商誉 business reputation s!uewS.
71 1801 长期待摊费用 long-term deferred expenses ,f4Hl%T;
72 1811 递延所得税资产 deferred income tax assets _epi[zf
@
73 1901 待处理财产损溢 waiting assets profit and loss Q_]O[Kx
二、负债类 debt group Zn&X
Uvdl
74 2001 短期借款 short-term loan ,253'53W)
81 2101 交易性金融负债 transaction financial liabilities .z)E
83 2201 应付票据 notes payable iwrS>Sm
84 2202 应付账款 account payable @>&UoH}2
85 2205 预收账款 item received in advance ,}F{V>dhn
86 2211 应付职工薪酬 employee pay payable ;IE|XR(
87 2221 应交税费 tax payable HP"5*C5D
88 2231 应付股利 dividend payable 8+Oyhd*|
89 2232 应付利息 interest payable bv-s}UP0
90 2241 其他应付款 other account payable XoL9:s(m~
97 2401 预提费用 withholding expenses %E,s*=j
98 2411 预计负债 estimated liabilities ~O&3OL:L
99 2501 递延收益 deferred income x~Y]c"'D
100 2601 长期借款 money borrowed for long term L-",.U*;
101 2602 长期债券 long-term bond S"V|BU
106 2801 长期应付款 long-term account payable BPwFcT)i!(
107 2802 未确认融资费用 unacknowledged financial charges utfD$8UI
108 2811 专项应付款 special accounts payable ?kISAA4x
109 2901 递延所得税负债 deferred income tax liabilities t@.M;b8
三、共同类 e%u1O-*
112 3101 衍生工具 derivative tool \k;*Ej~.
113 3201 套期工具 arbitrage tool [C.Pzo
114 3202 被套期项目 arbitrage project eBlVb*nmq
四、所有者权益类 ku&IVr%
115 4001 实收资本 paid-up capital 2:Zb'Mj
116 4002 资本公积 contributed surplus d>VerZZU
117 4101 盈余公积 earned surplus *C}vy`X
119 4103 本年利润 profit for the current year oX8e}
120 4104 利润分配 allocation of profits ~f;d3dJ]/
121 4201 库存股 treasury stock 2a3i]e5Kt
五、成本类 DgGGrV`
122 5001 生产成本 production cost 7`thM/fN
123 5101 制造费用 cost of production E0o=
124 5201 劳务成本 service cost E}00y%@*J
125 5301 研发支出 research and development expenditures \J.PrE'(}
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor UPfH~H[1)
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor L*"Q5NzB]
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~kj1L@gy
六、损益类 $2~I-[
129 6001 主营业务收入 main business income Mnn\y Tblp
130 6011 利息收入 金融共用 interest income financial sharing tl !o;`W
135 6051 其他业务收入 other business income YQ:FBj
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Zx@/5!_n.
137 6101 公允价值变动损益 sound value flexible loss and profit @rB!47!
138 6111 投资收益 income on investment TGl It<&
142 6301 营业外收入 nonrevenue receipt i?.MD+f8
143 6401 主营业务成本 main business cost %ZDo;l+<F6
144 6402 其他业务支出 other business expense `%SFu
145 6405 营业税金及附加 business tariff and annex }uz*6Z(S
146 6411 利息支出 金融共用 interest expense financial sharing TyI"fP
155 6601 销售费用 marketing cost ]k-<[Z;I,
156 6602 管理费用 managing cost _VFl.U,
157 6603 财务费用 financial cost dj3}Tjt
158 6604 勘探费用 exploration expense :7
Ro9z8
159 6701 资产减值损失 loss from asset devaluation D~P I_*h.
160 6711 营业外支出 nonoperating expense c!{v/zOz
161 6801 所得税 income tax NifzZEX
162 6901 以前年度损益调整 prior year profit and loss adjustment