n$\6}\k
一、资产类 Snvj9Nr
1 1001 库存现金 cash on hand qg
Y(S}V
2 1002 银行存款 bank deposit E`Zh\u)
5 1015 其他货币资金 other monetary capital %@,:RA\pm
9 1101 交易性金融资产 transaction monetary assets ^LAS9K1.
11 1121 应收票据 notes receivable %%-Tjw o
12 1122 应收账款 Account receivable =*O9)$b
13 1123 预付账款 account prepaid @o-evH;G
14 1131 应收股利 dividend receivable C8%nBa/
15 1132 应收利息 accrued interest receivable {UjIxV(J
21 1231 其他应收款 accounts receivable-others C ^ k3* N
22 1241 坏账准备 had debts reserve Yv|bUZ@
28 1401 材料采购 procurement of materials Y_ u7
0@`
29 1402 在途物资 materials in transit 7[ VCCI
g
30 1403 原材料 raw materials BtDgv.;GH
32 1406 库存商品 commodity stocks r|sy_Sk/{
33 1407 发出商品 goods in transit UW~tS
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,HjHt\!~<
42 1461 存货跌价准备 reserve against stock price declining 8C4@V[sm`
43 1501 待摊费用 fees to be apportioned 1,sO =p)Yg
45 1521 持有至到期投资 hold investment due !-Tmu
46 1522 持有至到期投资减值准备 hold investment due reduction reserve i_Q4bhVj
47 1523 可供出售金融资产 financial assets available for sale P24
48 1524 长期股权投资 long-term stock ownership investment z@40g)R2A
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve jq]\oY8y
50 1526 投资性房地产 investment real eastate 8CHf. SXh
51 1531 长期应收款 long-term account receivable eXtF[0f
52 1541 未实现融资收益 unrealized financing income <GU(/S!}
54 1601 固定资产 permanent assets =dJEcC_J
55 1602 累计折旧 accumulated depreciation ? F:C!_
56 1603 固定资产减值准备permanent assets reduction reserve dXr
!_)i
57 1604 在建工程 construction in process Tlv|To
58 1605 工程物资 engineer material &qj&WfrB,
59 1606 固定资产清理 disposal of fixed assets a>e
1jM[
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing r:b.>5CS)
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing b+fy&rk@-
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ny;)+v?mN\
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 SF}L3/C&h
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture AFnlt
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 a~
+WL
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 5L'@WB|{4u
67 1701 无形资产 intangible assets X(
[n>w
68 1702 累计摊销 accumulated amortization D"><S<C\C
69 1703 无形资产减值准备 intangible assets reduction reserve (inwKRH
70 1711 商誉 business reputation hB1 iSm
71 1801 长期待摊费用 long-term deferred expenses oZ>]8vw
72 1811 递延所得税资产 deferred income tax assets G7#~=W
2M
73 1901 待处理财产损溢 waiting assets profit and loss Pn){xfqDl
二、负债类 debt group ;
yC`5
74 2001 短期借款 short-term loan )eVDp,.^
81 2101 交易性金融负债 transaction financial liabilities Ib<+m%Ac
83 2201 应付票据 notes payable +]2~
@=<@
84 2202 应付账款 account payable H5rNLfw
'
85 2205 预收账款 item received in advance ~V)VGGOL$v
86 2211 应付职工薪酬 employee pay payable K>E!W!-PJ
87 2221 应交税费 tax payable k{$"-3
ed
88 2231 应付股利 dividend payable 5Ddyb%
89 2232 应付利息 interest payable Y@xeyMzE
90 2241 其他应付款 other account payable %y~]3XWik
97 2401 预提费用 withholding expenses X|0`$f
98 2411 预计负债 estimated liabilities *fyEw\`a
99 2501 递延收益 deferred income N1zrfn-VU
100 2601 长期借款 money borrowed for long term fpC@3 itI
101 2602 长期债券 long-term bond 8c'-eT"
106 2801 长期应付款 long-term account payable 9!<3qx/
107 2802 未确认融资费用 unacknowledged financial charges s%re>)=|
108 2811 专项应付款 special accounts payable s~'C'B?
109 2901 递延所得税负债 deferred income tax liabilities Qpu2RfP
三、共同类 "U~@o4u;
112 3101 衍生工具 derivative tool 8&iI+\lCy
113 3201 套期工具 arbitrage tool B~?Q. <M
114 3202 被套期项目 arbitrage project &^<T/PiR
四、所有者权益类 @g` ,'r
115 4001 实收资本 paid-up capital tWy<9TF
116 4002 资本公积 contributed surplus
{}2p1-(
117 4101 盈余公积 earned surplus #8HXR3L5=!
119 4103 本年利润 profit for the current year G~j<I/)"
120 4104 利润分配 allocation of profits J:!Gf^/)
121 4201 库存股 treasury stock ~ZIRCTQ"
五、成本类 Q/SC7R&"t
122 5001 生产成本 production cost !q1^X% a
123 5101 制造费用 cost of production L PgI"6cP
124 5201 劳务成本 service cost YZ+g<HXB
125 5301 研发支出 research and development expenditures _A~gqOe
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor yM ~D.D3H
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor LU=)\U@Q
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor / =<ul-K
六、损益类 <W{0@?y
129 6001 主营业务收入 main business income tXuxTVhoT
130 6011 利息收入 金融共用 interest income financial sharing Oc=PJf%D#
135 6051 其他业务收入 other business income (M
?Q9\X
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance u $^`hzfI
137 6101 公允价值变动损益 sound value flexible loss and profit h2*&>Mc
138 6111 投资收益 income on investment gx.]4v
142 6301 营业外收入 nonrevenue receipt #.xTAvD
143 6401 主营业务成本 main business cost $+N^ s^
144 6402 其他业务支出 other business expense nWsz0v3'9
145 6405 营业税金及附加 business tariff and annex )}lV41u
146 6411 利息支出 金融共用 interest expense financial sharing S}I=i>QB
155 6601 销售费用 marketing cost (NlEb'~+
156 6602 管理费用 managing cost F'Vl\qPt
157 6603 财务费用 financial cost x/^zNO\1
158 6604 勘探费用 exploration expense n#,l
&Bx
159 6701 资产减值损失 loss from asset devaluation BGj
Ta.&
160 6711 营业外支出 nonoperating expense )SLs
[
161 6801 所得税 income tax 2$UR"P
162 6901 以前年度损益调整 prior year profit and loss adjustment