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一、资产类 `
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1 1001 库存现金 cash on hand Uz>5!_
2 1002 银行存款 bank deposit fF;Oz"I{\
5 1015 其他货币资金 other monetary capital >w9fFm!Q
9 1101 交易性金融资产 transaction monetary assets L L7a20
11 1121 应收票据 notes receivable ~Wm`SIV
12 1122 应收账款 Account receivable dMp7 ,{FhF
13 1123 预付账款 account prepaid u7UqN
14 1131 应收股利 dividend receivable M6jP>fbV*
15 1132 应收利息 accrued interest receivable #%il+3J
21 1231 其他应收款 accounts receivable-others
dur}3oS0p
22 1241 坏账准备 had debts reserve 'sn%+oN
28 1401 材料采购 procurement of materials C=t:0.:PJ
29 1402 在途物资 materials in transit -ytSS:|%\
30 1403 原材料 raw materials $M@SZknm
32 1406 库存商品 commodity stocks {l-,Jbfi`
33 1407 发出商品 goods in transit
vHcB^Z
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles o) `zb?
42 1461 存货跌价准备 reserve against stock price declining ,]w-!I
43 1501 待摊费用 fees to be apportioned n6ETWjP
45 1521 持有至到期投资 hold investment due +M
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46 1522 持有至到期投资减值准备 hold investment due reduction reserve U{q6_z|c
47 1523 可供出售金融资产 financial assets available for sale f\!*%xS;
48 1524 长期股权投资 long-term stock ownership investment E<1^i;F
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve J/pW*G-U|
50 1526 投资性房地产 investment real eastate :@I?JSi
51 1531 长期应收款 long-term account receivable R4"["T+L`
52 1541 未实现融资收益 unrealized financing income Wct
+T,8
54 1601 固定资产 permanent assets Ua#*k
TF
55 1602 累计折旧 accumulated depreciation 4tz8^z[Kw
56 1603 固定资产减值准备permanent assets reduction reserve =3?t%l;n
57 1604 在建工程 construction in process +[V[{n
58 1605 工程物资 engineer material @#c(4}^ <w
59 1606 固定资产清理 disposal of fixed assets ,--/oP
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing URck#5
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing L}ud+Wfox
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Q*+@"tk<
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture IJ3[6>/M0
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture >G92k76G
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation c>{6NSS -
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation f&bY=$iff
67 1701 无形资产 intangible assets j01.`G7Q
68 1702 累计摊销 accumulated amortization b#FN3AsR
69 1703 无形资产减值准备 intangible assets reduction reserve %;(+s7
70 1711 商誉 business reputation F=kD/GCB
71 1801 长期待摊费用 long-term deferred expenses JAj<*TB.%
72 1811 递延所得税资产 deferred income tax assets v_J\yW'K
73 1901 待处理财产损溢 waiting assets profit and loss 6*Qn9Q%p-
二、负债类 debt group ez%RWck
74 2001 短期借款 short-term loan ICo_O]
Ke
81 2101 交易性金融负债 transaction financial liabilities vQ^a7
83 2201 应付票据 notes payable M.1R]x(|
84 2202 应付账款 account payable KOv
a r0
85 2205 预收账款 item received in advance 9aD6mp
86 2211 应付职工薪酬 employee pay payable -iGt]mbJkP
87 2221 应交税费 tax payable F'lG=c3N
88 2231 应付股利 dividend payable G'q7@d{'
89 2232 应付利息 interest payable fw ._
90 2241 其他应付款 other account payable ~O?Gi 4^Yg
97 2401 预提费用 withholding expenses =L{lt9qQz
98 2411 预计负债 estimated liabilities b{)9?%_
99 2501 递延收益 deferred income AGQCk*dm
100 2601 长期借款 money borrowed for long term V=
I au_
101 2602 长期债券 long-term bond &_HSrU
106 2801 长期应付款 long-term account payable #!u P>/
107 2802 未确认融资费用 unacknowledged financial charges 3Zs|arde2
108 2811 专项应付款 special accounts payable &NZN_%
109 2901 递延所得税负债 deferred income tax liabilities I! {AWfp0
三、共同类 I>k3X~cG
112 3101 衍生工具 derivative tool d*khda;Vj
113 3201 套期工具 arbitrage tool ?/9]"HFHN
114 3202 被套期项目 arbitrage project eft-]c+*0
四、所有者权益类 x~!B.4gT2
115 4001 实收资本 paid-up capital S&}7jRH1
116 4002 资本公积 contributed surplus f/H rO6~k%
117 4101 盈余公积 earned surplus ,WR$xi.j
119 4103 本年利润 profit for the current year ~;_]U[eOL
120 4104 利润分配 allocation of profits ^*"&e\+p
121 4201 库存股 treasury stock -`n>q^A7e
五、成本类 FVMR9~&+
122 5001 生产成本 production cost +2O('}t
123 5101 制造费用 cost of production } >b4s!k,
124 5201 劳务成本 service cost t
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125 5301 研发支出 research and development expenditures d*,% -Io
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor kV!0cLH!hH
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor F\Q)l+c
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
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六、损益类 [@U8&W
129 6001 主营业务收入 main business income MB"uJUk
130 6011 利息收入 金融共用 interest income financial sharing V^QKn+/
135 6051 其他业务收入 other business income J5)e 7
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 10_eUQ
N
137 6101 公允价值变动损益 sound value flexible loss and profit 25BW/23}e
138 6111 投资收益 income on investment i:Pg&474f
142 6301 营业外收入 nonrevenue receipt eW"i'\`0
143 6401 主营业务成本 main business cost "5 PP<A,F(
144 6402 其他业务支出 other business expense vP^]Y.6
145 6405 营业税金及附加 business tariff and annex 1>jG*tr
146 6411 利息支出 金融共用 interest expense financial sharing e
&^BPzg
155 6601 销售费用 marketing cost [6K2V:6:
156 6602 管理费用 managing cost |Yh-`~~A"
157 6603 财务费用 financial cost hhlQ!WV2
158 6604 勘探费用 exploration expense j WLZ!a3+
159 6701 资产减值损失 loss from asset devaluation k^Zpb&`Hx
160 6711 营业外支出 nonoperating expense V2g,JFp&
161 6801 所得税 income tax yT`[9u,
162 6901 以前年度损益调整 prior year profit and loss adjustment