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一、资产类 ]rC6fNhQ
1 1001 库存现金 cash on hand ]W-:-.prh
2 1002 银行存款 bank deposit a|TP 2m
5 1015 其他货币资金 other monetary capital YG"P:d;s
9 1101 交易性金融资产 transaction monetary assets XSn^$$S
11 1121 应收票据 notes receivable sT'wps 2
12 1122 应收账款 Account receivable _%z)Y=Q
13 1123 预付账款 account prepaid ?<xGO@b
.
14 1131 应收股利 dividend receivable 73 D|gF*
15 1132 应收利息 accrued interest receivable v[35C]gS
21 1231 其他应收款 accounts receivable-others ]}~*uT}>
22 1241 坏账准备 had debts reserve 5NBc8
h7 V
28 1401 材料采购 procurement of materials l|U=(aA]h
29 1402 在途物资 materials in transit URX>(Y}g9^
30 1403 原材料 raw materials !-LPFy>
32 1406 库存商品 commodity stocks q
( H^H
33 1407 发出商品 goods in transit
IkL|bV3E0
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles )uZ<?bkQ
42 1461 存货跌价准备 reserve against stock price declining )5Gzk&|
43 1501 待摊费用 fees to be apportioned D3(|bSca
45 1521 持有至到期投资 hold investment due Ny
p5=
46 1522 持有至到期投资减值准备 hold investment due reduction reserve :=UeYm
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47 1523 可供出售金融资产 financial assets available for sale 2O`uzT$
48 1524 长期股权投资 long-term stock ownership investment ^e<0-uM"s
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve e=1&mO?
50 1526 投资性房地产 investment real eastate u+z$+[lm!G
51 1531 长期应收款 long-term account receivable iV(B0z
52 1541 未实现融资收益 unrealized financing income !
T6oD]x3
54 1601 固定资产 permanent assets uTBls8
55 1602 累计折旧 accumulated depreciation >77
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56 1603 固定资产减值准备permanent assets reduction reserve I zM =?,`
57 1604 在建工程 construction in process g9'50<|J
58 1605 工程物资 engineer material l3b$b%0'
59 1606 固定资产清理 disposal of fixed assets t 0nGZ%`
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing vC&y:XMt,`
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing hTf]t
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture I6{}S6
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 OZQhT)nS]
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture kHm1aE<
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 Euk#C;uBg
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Pm#B'N#*N|
67 1701 无形资产 intangible assets Y>wpla[kUq
68 1702 累计摊销 accumulated amortization zp
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69 1703 无形资产减值准备 intangible assets reduction reserve z!D >l
70 1711 商誉 business reputation ZRsDn
71 1801 长期待摊费用 long-term deferred expenses P/,7CfyPd
72 1811 递延所得税资产 deferred income tax assets S-Ryt>G
73 1901 待处理财产损溢 waiting assets profit and loss 5i83(>p3]e
二、负债类 debt group Q?I)1][ !"
74 2001 短期借款 short-term loan D8paIp
81 2101 交易性金融负债 transaction financial liabilities \
02j~r`o
83 2201 应付票据 notes payable 2JUX29rER
84 2202 应付账款 account payable D0us<9q
85 2205 预收账款 item received in advance UVxE~801Y
86 2211 应付职工薪酬 employee pay payable Tf21K9+`L
87 2221 应交税费 tax payable Pb+oV
88 2231 应付股利 dividend payable
1CFrV=d
89 2232 应付利息 interest payable J &u&G7#S
90 2241 其他应付款 other account payable Czid"Ih-
97 2401 预提费用 withholding expenses E)NH6~
98 2411 预计负债 estimated liabilities R]m`v: 9
99 2501 递延收益 deferred income 3@XCP-`
100 2601 长期借款 money borrowed for long term 0{gvd"q
101 2602 长期债券 long-term bond MS_&;2
106 2801 长期应付款 long-term account payable #HJ F==
107 2802 未确认融资费用 unacknowledged financial charges ~pX&>v\T
108 2811 专项应付款 special accounts payable zTAt% w5
109 2901 递延所得税负债 deferred income tax liabilities s~IOc%3
三、共同类 QKE$>G
112 3101 衍生工具 derivative tool F2AM/m^!q
113 3201 套期工具 arbitrage tool va95/(
114 3202 被套期项目 arbitrage project Qh? E*9
四、所有者权益类 j/#kO?
115 4001 实收资本 paid-up capital >O9j},X
116 4002 资本公积 contributed surplus DN&ZRA
117 4101 盈余公积 earned surplus V4l`Alr\L
119 4103 本年利润 profit for the current year \G#Qe*"'K
120 4104 利润分配 allocation of profits }Xrs"u,
121 4201 库存股 treasury stock )j',e$m
五、成本类 7$8z}2
122 5001 生产成本 production cost *jTr
123 5101 制造费用 cost of production J
ihI1C
124 5201 劳务成本 service cost f8lB xK
125 5301 研发支出 research and development expenditures Ty*ec%U9F
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor tURIDj%#p
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 3wX{U8mrg
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor y~SFlv36
六、损益类 =c(_$|0
129 6001 主营业务收入 main business income <{[AG3/Zj4
130 6011 利息收入 金融共用 interest income financial sharing &Sa<&2W4S
135 6051 其他业务收入 other business income H{\tQ->(2
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ]i8K )/
137 6101 公允价值变动损益 sound value flexible loss and profit f"k?Ix\
e
138 6111 投资收益 income on investment LJc
w->
142 6301 营业外收入 nonrevenue receipt }2:bYpYQ
143 6401 主营业务成本 main business cost 0`h[|
FYV
144 6402 其他业务支出 other business expense d?v#gW
145 6405 营业税金及附加 business tariff and annex Bag2sk
146 6411 利息支出 金融共用 interest expense financial sharing
+h9UV
155 6601 销售费用 marketing cost uZ]B ?Z%y#
156 6602 管理费用 managing cost bL)g+<:F
157 6603 财务费用 financial cost -E2[P
W4$
158 6604 勘探费用 exploration expense ::j'+_9
159 6701 资产减值损失 loss from asset devaluation 9(|[okB
160 6711 营业外支出 nonoperating expense it&c
,+8
161 6801 所得税 income tax 95T%n{rz
162 6901 以前年度损益调整 prior year profit and loss adjustment