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一、资产类 ;[?J5X,
1 1001 库存现金 cash on hand A28ZSL
2 1002 银行存款 bank deposit $.ymby
5 1015 其他货币资金 other monetary capital zd?bHcW/h
9 1101 交易性金融资产 transaction monetary assets c80
}1
11 1121 应收票据 notes receivable on ]\J
12 1122 应收账款 Account receivable :`{9x%o;
13 1123 预付账款 account prepaid 5Z^$`$/.v#
14 1131 应收股利 dividend receivable #cw!
&
15 1132 应收利息 accrued interest receivable j)6@q@P/
21 1231 其他应收款 accounts receivable-others Q'FX:[@x-S
22 1241 坏账准备 had debts reserve vN{vJlpY
28 1401 材料采购 procurement of materials 0|WOReskK
29 1402 在途物资 materials in transit ~| X99?P
30 1403 原材料 raw materials L~^e\^sP
32 1406 库存商品 commodity stocks E`oSi
ez)
33 1407 发出商品 goods in transit Wwn5LlJ^
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles P Xyyyir{
42 1461 存货跌价准备 reserve against stock price declining ,m #@%fa
43 1501 待摊费用 fees to be apportioned XS}Zq4H
45 1521 持有至到期投资 hold investment due ,\|n=T,
46 1522 持有至到期投资减值准备 hold investment due reduction reserve pKO T Qf
47 1523 可供出售金融资产 financial assets available for sale nG&w0de<>
48 1524 长期股权投资 long-term stock ownership investment <wIp $F.
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve e1f^ : C
50 1526 投资性房地产 investment real eastate rg#qSrHp
51 1531 长期应收款 long-term account receivable ,
I[^3Fn
52 1541 未实现融资收益 unrealized financing income d+ gk q\
54 1601 固定资产 permanent assets 8.Pcr<
55 1602 累计折旧 accumulated depreciation G:E+s(x
56 1603 固定资产减值准备permanent assets reduction reserve ] =$-B
57 1604 在建工程 construction in process o'x_g^ Y
58 1605 工程物资 engineer material ')5jllxv
59 1606 固定资产清理 disposal of fixed assets Mft0D j/
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing
y)N.LS
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing PO=ZxG
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture >#${.+ y
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 R7\{w(`K
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture pl1EJ <
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 Vp- n(Z
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~Mg8C9B?%3
67 1701 无形资产 intangible assets )w }*PL
68 1702 累计摊销 accumulated amortization Y\\3g_YBF
69 1703 无形资产减值准备 intangible assets reduction reserve Nl f&]^4(0
70 1711 商誉 business reputation 0C9QAJa
71 1801 长期待摊费用 long-term deferred expenses |Oj,S|Z:
72 1811 递延所得税资产 deferred income tax assets L!G9O]WB
73 1901 待处理财产损溢 waiting assets profit and loss D7Rbho <
二、负债类 debt group 2i4Da l
74 2001 短期借款 short-term loan ,b2O^tJF#
81 2101 交易性金融负债 transaction financial liabilities p ] $
83 2201 应付票据 notes payable 'vf,T4uQ"
84 2202 应付账款 account payable % @^VrhS
85 2205 预收账款 item received in advance ey9fbS ^I
86 2211 应付职工薪酬 employee pay payable KweHY,
87 2221 应交税费 tax payable :5q*46 n
88 2231 应付股利 dividend payable 1*x5/b
89 2232 应付利息 interest payable W~W?<%@
90 2241 其他应付款 other account payable d ~Z:$&r
97 2401 预提费用 withholding expenses
K|I j71
98 2411 预计负债 estimated liabilities eAenkUBz6,
99 2501 递延收益 deferred income D @YM}HXuj
100 2601 长期借款 money borrowed for long term RY'\mt"W2
101 2602 长期债券 long-term bond \fQgiX
106 2801 长期应付款 long-term account payable JydQ
A_
107 2802 未确认融资费用 unacknowledged financial charges V)@nRJ g
108 2811 专项应付款 special accounts payable duiKFN YN
109 2901 递延所得税负债 deferred income tax liabilities ZQ-z2s9U
三、共同类 R
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112 3101 衍生工具 derivative tool ;M(ehX
113 3201 套期工具 arbitrage tool -*]9Ma<wa
114 3202 被套期项目 arbitrage project #L+s%OJ`
四、所有者权益类 se*pkgWbz
115 4001 实收资本 paid-up capital tM?I()Y&P
116 4002 资本公积 contributed surplus OU
Yb-
117 4101 盈余公积 earned surplus |L~g NC
119 4103 本年利润 profit for the current year wtgO;w
120 4104 利润分配 allocation of profits A%sxMA!K,
121 4201 库存股 treasury stock 802]M
五、成本类 D?&w:C\&@z
122 5001 生产成本 production cost "78cl*sD
123 5101 制造费用 cost of production jy)9EU=
124 5201 劳务成本 service cost !Z9ik
n4A
125 5301 研发支出 research and development expenditures ,R9f; BR
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor HDfQ9__
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor , K"2tb
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor J4 R
六、损益类 qLktMp_
129 6001 主营业务收入 main business income %y^ Kw
130 6011 利息收入 金融共用 interest income financial sharing <?`e9o
135 6051 其他业务收入 other business income Q:xI}
]FM
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance >5z`SZf
137 6101 公允价值变动损益 sound value flexible loss and profit B#/~U`t*
138 6111 投资收益 income on investment 4VL!U?dk
142 6301 营业外收入 nonrevenue receipt a1Y _0
143 6401 主营业务成本 main business cost {<V|Gr
144 6402 其他业务支出 other business expense b ffml
145 6405 营业税金及附加 business tariff and annex -<V
F6k<
146 6411 利息支出 金融共用 interest expense financial sharing HpgN$$\@
155 6601 销售费用 marketing cost [4 (A458H
156 6602 管理费用 managing cost !nD[hI8P
157 6603 财务费用 financial cost w]}cB+C+l#
158 6604 勘探费用 exploration expense %L=h}U13
159 6701 资产减值损失 loss from asset devaluation o@V/37!
160 6711 营业外支出 nonoperating expense {1 0+(Vl
161 6801 所得税 income tax "9Fv!*<-W
162 6901 以前年度损益调整 prior year profit and loss adjustment
