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一、资产类 `:'ciY|%b
1 1001 库存现金 cash on hand ;8[VCU:
2 1002 银行存款 bank deposit +VVn@=&?
5 1015 其他货币资金 other monetary capital Q7y'0s
9 1101 交易性金融资产 transaction monetary assets _HM?p(H@
11 1121 应收票据 notes receivable )i /w:g>
12 1122 应收账款 Account receivable 'n h^;
13 1123 预付账款 account prepaid JOuy_n
14 1131 应收股利 dividend receivable 2:Yvr_L
15 1132 应收利息 accrued interest receivable e,Cc.T\o
21 1231 其他应收款 accounts receivable-others :G6CWE
22 1241 坏账准备 had debts reserve W(s5mX,Kv
28 1401 材料采购 procurement of materials
~;?mD/0k
29 1402 在途物资 materials in transit 9{(q[C5m
30 1403 原材料 raw materials .?:#<=1
32 1406 库存商品 commodity stocks i).Vu}W#S
33 1407 发出商品 goods in transit MO0t
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles <5L99<E
42 1461 存货跌价准备 reserve against stock price declining \asn^V@"zz
43 1501 待摊费用 fees to be apportioned {zZ)JWM<w
45 1521 持有至到期投资 hold investment due r]6+&K
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~
AWn 1vFc
47 1523 可供出售金融资产 financial assets available for sale KxErWP%
48 1524 长期股权投资 long-term stock ownership investment gjsks
(x
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 6,4vs+(|\
50 1526 投资性房地产 investment real eastate BqJ|l7+
51 1531 长期应收款 long-term account receivable 9'(^Coq
52 1541 未实现融资收益 unrealized financing income HG /fp<[
54 1601 固定资产 permanent assets 0J?443A
Y
55 1602 累计折旧 accumulated depreciation @@@}FV&
56 1603 固定资产减值准备permanent assets reduction reserve pIR_2Eq
57 1604 在建工程 construction in process <f
(z\pi1
58 1605 工程物资 engineer material 4wv0~T$;x
59 1606 固定资产清理 disposal of fixed assets nYyKz
Rz
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing C_3,|Zq?|
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Fr50hrtkU
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $@s-OQ}
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture XRV~yBIS
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture @D[+@N
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation !L+b{
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation gb!0%*
67 1701 无形资产 intangible assets 5OPvy,e6
68 1702 累计摊销 accumulated amortization 'hu'}F{
69 1703 无形资产减值准备 intangible assets reduction reserve xjD$i'V+
70 1711 商誉 business reputation BNk >D|D;
71 1801 长期待摊费用 long-term deferred expenses
PE;<0Cz\
72 1811 递延所得税资产 deferred income tax assets A1;'S<a
73 1901 待处理财产损溢 waiting assets profit and loss tVf):}<h
二、负债类 debt group w15a~\Qu
74 2001 短期借款 short-term loan ,f%4xXI
81 2101 交易性金融负债 transaction financial liabilities x?rd9c
83 2201 应付票据 notes payable zA?AX1%Wa
84 2202 应付账款 account payable +9]t]Vrw
85 2205 预收账款 item received in advance CqWO 0
86 2211 应付职工薪酬 employee pay payable IJ5'n
87 2221 应交税费 tax payable @ o<OI
88 2231 应付股利 dividend payable #'@@P6o5
89 2232 应付利息 interest payable cjtcEW
90 2241 其他应付款 other account payable "*HEXru#B
97 2401 预提费用 withholding expenses `
>>]$ZJ
98 2411 预计负债 estimated liabilities S@[NKY
99 2501 递延收益 deferred income SnX)&>B
100 2601 长期借款 money borrowed for long term Vug[q=i
101 2602 长期债券 long-term bond C[{E8Tg/
106 2801 长期应付款 long-term account payable _s<BXj
107 2802 未确认融资费用 unacknowledged financial charges } PL
{i
108 2811 专项应付款 special accounts payable ]):>9q$C
109 2901 递延所得税负债 deferred income tax liabilities A.yIl`'UP#
三、共同类 D'%M#S0
112 3101 衍生工具 derivative tool S.>fB7'(?=
113 3201 套期工具 arbitrage tool E|oOd<z
114 3202 被套期项目 arbitrage project 3QXsr<
四、所有者权益类 zXUB6.
e
115 4001 实收资本 paid-up capital U:@tdH+A7
116 4002 资本公积 contributed surplus yzl}!& E
117 4101 盈余公积 earned surplus b%x=7SMXO
119 4103 本年利润 profit for the current year CX2qtI8N?
120 4104 利润分配 allocation of profits @K S .H
121 4201 库存股 treasury stock 4KHIUW$
五、成本类 M%$ITE
122 5001 生产成本 production cost 2^=.f?_YR
123 5101 制造费用 cost of production C2b<is=H:
124 5201 劳务成本 service cost k|RY;
8_
125 5301 研发支出 research and development expenditures S&&QU#
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor yW*,Llb5
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor t@ri`?0w
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor DTsD<o
六、损益类 YuHXm3[
129 6001 主营业务收入 main business income
KR R)pT
130 6011 利息收入 金融共用 interest income financial sharing yK"HHdYTV
135 6051 其他业务收入 other business income f`rI]v|@
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance M17+F?27M
137 6101 公允价值变动损益 sound value flexible loss and profit (+xT5 2
138 6111 投资收益 income on investment lSoAw-@At8
142 6301 营业外收入 nonrevenue receipt .qf~t/o
143 6401 主营业务成本 main business cost Xwu&K8q21
144 6402 其他业务支出 other business expense NU'2QSU8
145 6405 营业税金及附加 business tariff and annex (["V( $
146 6411 利息支出 金融共用 interest expense financial sharing ugj I$u
155 6601 销售费用 marketing cost Q t>|TGz
156 6602 管理费用 managing cost ~PAI0+*"q
157 6603 财务费用 financial cost pVzr]WFx
158 6604 勘探费用 exploration expense p<mBC2!%
159 6701 资产减值损失 loss from asset devaluation XL; WU8>
160 6711 营业外支出 nonoperating expense 5-H"{29
161 6801 所得税 income tax 6Hy_7\$(-
162 6901 以前年度损益调整 prior year profit and loss adjustment