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一、资产类 zLG5m]G4D
1 1001 库存现金 cash on hand
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2 1002 银行存款 bank deposit .K`^n\T
t
5 1015 其他货币资金 other monetary capital t^|+|>S
9 1101 交易性金融资产 transaction monetary assets n3-2;xuNKE
11 1121 应收票据 notes receivable }v'jFIkhI
12 1122 应收账款 Account receivable $X.X_
13 1123 预付账款 account prepaid E57J).x-BP
14 1131 应收股利 dividend receivable N6GvzmG#g
15 1132 应收利息 accrued interest receivable -L9I;]:KY
21 1231 其他应收款 accounts receivable-others Ha~g8R&
22 1241 坏账准备 had debts reserve KcGM=z?:
28 1401 材料采购 procurement of materials 6 u3$ .Q
29 1402 在途物资 materials in transit NFc@Kz<H
30 1403 原材料 raw materials Min^EAG@
32 1406 库存商品 commodity stocks 0]v:Ix
33 1407 发出商品 goods in transit =R M=@X
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles &^HqbLz
42 1461 存货跌价准备 reserve against stock price declining \7
8w1Rkl
43 1501 待摊费用 fees to be apportioned 6%mFiX
45 1521 持有至到期投资 hold investment due @wWro?s'p
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Bn7~ p+N
47 1523 可供出售金融资产 financial assets available for sale WQ\H2go
48 1524 长期股权投资 long-term stock ownership investment YN\!I
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve NqsIMCl
50 1526 投资性房地产 investment real eastate Kvu0Av-7
51 1531 长期应收款 long-term account receivable =YPvh]][
52 1541 未实现融资收益 unrealized financing income 'RIlyH~Yf
54 1601 固定资产 permanent assets !aSu;Ln
55 1602 累计折旧 accumulated depreciation p;S<WJv k
56 1603 固定资产减值准备permanent assets reduction reserve oG! S(95
57 1604 在建工程 construction in process E%CJM+r!
58 1605 工程物资 engineer material MIcF"fB![
59 1606 固定资产清理 disposal of fixed assets @"*8nV#
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing J%?'Q{
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing WcyN,5
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *$ZLu jy7
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture yqpb_h9
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture OUY65K
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation +U(m b
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ZJotg*I
67 1701 无形资产 intangible assets
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68 1702 累计摊销 accumulated amortization t]Ey~-Rx
69 1703 无形资产减值准备 intangible assets reduction reserve P^-
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70 1711 商誉 business reputation VP4W~;UV|\
71 1801 长期待摊费用 long-term deferred expenses LoHL}1BG-
72 1811 递延所得税资产 deferred income tax assets <r*A(}Y
73 1901 待处理财产损溢 waiting assets profit and loss _rQM[{Bkg
二、负债类 debt group !]tZE%?
74 2001 短期借款 short-term loan :Mss"L820
81 2101 交易性金融负债 transaction financial liabilities D`=hP(y^
83 2201 应付票据 notes payable Ybr&z7# 2
84 2202 应付账款 account payable Z8\c
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85 2205 预收账款 item received in advance Sm2 |I6
86 2211 应付职工薪酬 employee pay payable *KP
60T
87 2221 应交税费 tax payable .bh>_ W_h
88 2231 应付股利 dividend payable kLKd
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89 2232 应付利息 interest payable \JBJ$lBL
90 2241 其他应付款 other account payable Vi~9[&.E\!
97 2401 预提费用 withholding expenses a7#J af
98 2411 预计负债 estimated liabilities Re <G#*^
99 2501 递延收益 deferred income |V2+4b,
100 2601 长期借款 money borrowed for long term IrU}%ZVV
101 2602 长期债券 long-term bond #D"fCVIS
106 2801 长期应付款 long-term account payable utq*<,^
107 2802 未确认融资费用 unacknowledged financial charges gt5
108 2811 专项应付款 special accounts payable 2}P<}-?6
109 2901 递延所得税负债 deferred income tax liabilities $=8?@My<
三、共同类 (,<ti):
112 3101 衍生工具 derivative tool !BHIp7p
113 3201 套期工具 arbitrage tool hB#z8D
114 3202 被套期项目 arbitrage project v*Qr(4
四、所有者权益类 W{\){fr6O
115 4001 实收资本 paid-up capital ]k[y#oB
116 4002 资本公积 contributed surplus [c@14]e
117 4101 盈余公积 earned surplus CqVh9M.ah
119 4103 本年利润 profit for the current year Cc:m~e6r
120 4104 利润分配 allocation of profits ZbJUOa?WF
121 4201 库存股 treasury stock ?@
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五、成本类 pPcn
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122 5001 生产成本 production cost RltG/ZI
123 5101 制造费用 cost of production ]9?_m@Ihx
124 5201 劳务成本 service cost jV^Dj
125 5301 研发支出 research and development expenditures + >N/q(l
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^Bihm] Aq
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |9)Q =(
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor oLcOp.8h[
六、损益类 ;|v6^2H"
129 6001 主营业务收入 main business income
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130 6011 利息收入 金融共用 interest income financial sharing XJ;kyEx3=O
135 6051 其他业务收入 other business income ruM16*S{=
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance sa8Sy& X"
137 6101 公允价值变动损益 sound value flexible loss and profit !*wK4UcX"
138 6111 投资收益 income on investment dq?q(_9
142 6301 营业外收入 nonrevenue receipt y
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143 6401 主营业务成本 main business cost J;Az0[qMR
144 6402 其他业务支出 other business expense RaFk/mSw
145 6405 营业税金及附加 business tariff and annex MjMPbGU
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146 6411 利息支出 金融共用 interest expense financial sharing 6=]%Y
155 6601 销售费用 marketing cost (S+tQ2bt
156 6602 管理费用 managing cost $smzP.V
157 6603 财务费用 financial cost -`6O(he
158 6604 勘探费用 exploration expense C !81Km5
159 6701 资产减值损失 loss from asset devaluation iq`y
160 6711 营业外支出 nonoperating expense v7VJVLH,I7
161 6801 所得税 income tax UA3%I8gu_
162 6901 以前年度损益调整 prior year profit and loss adjustment