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一、资产类 *Mb'y d/|
1 1001 库存现金 cash on hand #eX<=H]
2 1002 银行存款 bank deposit ooBB
g@
5 1015 其他货币资金 other monetary capital IZ\fvYp
9 1101 交易性金融资产 transaction monetary assets yPY{ZADkQ
11 1121 应收票据 notes receivable Y]5spqG
12 1122 应收账款 Account receivable 'sNiJ >
13 1123 预付账款 account prepaid EJRkFn8XG'
14 1131 应收股利 dividend receivable zR<fz
15 1132 应收利息 accrued interest receivable Z/!awf>
21 1231 其他应收款 accounts receivable-others z 2jC48~
22 1241 坏账准备 had debts reserve t&NpC;>v
28 1401 材料采购 procurement of materials k"C'8<T)'
29 1402 在途物资 materials in transit .<Jv=
30 1403 原材料 raw materials &,=FPlTC=
32 1406 库存商品 commodity stocks 8!HB$vdw7
33 1407 发出商品 goods in transit E m^Dg9
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles a2ho+TwT
42 1461 存货跌价准备 reserve against stock price declining F n iht<
43 1501 待摊费用 fees to be apportioned n>7aZ1Qa
45 1521 持有至到期投资 hold investment due 7=5eLc^
46 1522 持有至到期投资减值准备 hold investment due reduction reserve NUJ $)qNA
47 1523 可供出售金融资产 financial assets available for sale L[A?W
48 1524 长期股权投资 long-term stock ownership investment #ti%hm
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve s
H_,P
50 1526 投资性房地产 investment real eastate [~X&J#
51 1531 长期应收款 long-term account receivable $4~Z]-38#A
52 1541 未实现融资收益 unrealized financing income IF-y/]
54 1601 固定资产 permanent assets g<,0kl2'S
55 1602 累计折旧 accumulated depreciation O1)\!=&
.
56 1603 固定资产减值准备permanent assets reduction reserve Ok|Dh;1_
57 1604 在建工程 construction in process ;<thEWH;Y
58 1605 工程物资 engineer material w
W/q#kc
59 1606 固定资产清理 disposal of fixed assets +GL$[ 5G
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 0xO*8aKT
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Lq1?Y
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *,%$l+\h
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 rGXUV`5Na
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture V0#Ocq,
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 eO(U):C2
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation i;s;:{cn
67 1701 无形资产 intangible assets }ijQ*ECdl
68 1702 累计摊销 accumulated amortization UqyW8TCf?
69 1703 无形资产减值准备 intangible assets reduction reserve =6O*AJ
70 1711 商誉 business reputation h_+
71 1801 长期待摊费用 long-term deferred expenses >iRkhA=Vg
72 1811 递延所得税资产 deferred income tax assets EU>`
$M&w-
73 1901 待处理财产损溢 waiting assets profit and loss 2%6 >)|
二、负债类 debt group gzqp=I[%
74 2001 短期借款 short-term loan y22DBB8
81 2101 交易性金融负债 transaction financial liabilities X{Hh^H
83 2201 应付票据 notes payable %+Y wzL{
84 2202 应付账款 account payable y1T(R#
85 2205 预收账款 item received in advance {j;` wN
86 2211 应付职工薪酬 employee pay payable P9f`<o
87 2221 应交税费 tax payable ciiI{T[Z
88 2231 应付股利 dividend payable -W<1BJE
89 2232 应付利息 interest payable @ \XeRx;
90 2241 其他应付款 other account payable k4hk*
0Jq
97 2401 预提费用 withholding expenses Hh*?[-&r~
98 2411 预计负债 estimated liabilities c-}[v<o
99 2501 递延收益 deferred income W]7/
e
100 2601 长期借款 money borrowed for long term \!BVf@>p%
101 2602 长期债券 long-term bond :$,MAQ'9
106 2801 长期应付款 long-term account payable N$IA~)
107 2802 未确认融资费用 unacknowledged financial charges ,7c Rd }1Y
108 2811 专项应付款 special accounts payable 6}e*!,2Xj
109 2901 递延所得税负债 deferred income tax liabilities %lWOW2~R
三、共同类 3Jlap=]68S
112 3101 衍生工具 derivative tool Rz|@BxB>n
113 3201 套期工具 arbitrage tool 0V21_".S
114 3202 被套期项目 arbitrage project `>`b;A4
四、所有者权益类 $7c,<=
115 4001 实收资本 paid-up capital 1' v!~*af
116 4002 资本公积 contributed surplus z F.@rXl
117 4101 盈余公积 earned surplus mfaU_
Vo&
119 4103 本年利润 profit for the current year dpscgW{M
120 4104 利润分配 allocation of profits D9A%8[Yo
121 4201 库存股 treasury stock i,a"5DR8
五、成本类 %K-8DL8|(
122 5001 生产成本 production cost FE&:?
123 5101 制造费用 cost of production 9J?s:"j
124 5201 劳务成本 service cost UO@K:n
125 5301 研发支出 research and development expenditures L
1!V'Hm{
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Es)|#0m\x@
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 1^X)vck
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor htR.p7&Tn
六、损益类 ,!^5w,P:
129 6001 主营业务收入 main business income ocJG4#
130 6011 利息收入 金融共用 interest income financial sharing I4?oBq
135 6051 其他业务收入 other business income vno/V#e$WX
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance .6azUD4
137 6101 公允价值变动损益 sound value flexible loss and profit @`:X,]{
138 6111 投资收益 income on investment Ec3tfcNhR
142 6301 营业外收入 nonrevenue receipt }UB@FRPF
143 6401 主营业务成本 main business cost kVs YB
144 6402 其他业务支出 other business expense #0[^jJ3J
145 6405 营业税金及附加 business tariff and annex j;Z?q%M{6
146 6411 利息支出 金融共用 interest expense financial sharing ]lBCK
155 6601 销售费用 marketing cost 3u$1W@T(
156 6602 管理费用 managing cost
qrw
157 6603 财务费用 financial cost 6X%g-aTs
158 6604 勘探费用 exploration expense 4,c6VCw3+
159 6701 资产减值损失 loss from asset devaluation u"*DI=pwb
160 6711 营业外支出 nonoperating expense QO(F%&v++
161 6801 所得税 income tax `
w\P- q
162 6901 以前年度损益调整 prior year profit and loss adjustment