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一、资产类 kD%( _K5
1 1001 库存现金 cash on hand ]W!0$'o
2 1002 银行存款 bank deposit $PPi5f}HD
5 1015 其他货币资金 other monetary capital \)[j_^
9 1101 交易性金融资产 transaction monetary assets Or+U@vAnk
11 1121 应收票据 notes receivable 00y!K
m_D
12 1122 应收账款 Account receivable EZGIf/ 3
13 1123 预付账款 account prepaid +\A,&;!SR
14 1131 应收股利 dividend receivable mJnIwdW*
15 1132 应收利息 accrued interest receivable V!=,0zy~Z
21 1231 其他应收款 accounts receivable-others 3"i-o$P
22 1241 坏账准备 had debts reserve B9 uoVcW
28 1401 材料采购 procurement of materials @. l@\4m
29 1402 在途物资 materials in transit "S]TP$O D
30 1403 原材料 raw materials jr."I+
32 1406 库存商品 commodity stocks F>l]
9!P|m
33 1407 发出商品 goods in transit AT3Mlz~7#
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles /~?*=}c^m
42 1461 存货跌价准备 reserve against stock price declining )akoa,#%6c
43 1501 待摊费用 fees to be apportioned {tZ.v@
45 1521 持有至到期投资 hold investment due Fxz
"DZY6
46 1522 持有至到期投资减值准备 hold investment due reduction reserve fr3d
47 1523 可供出售金融资产 financial assets available for sale +6\Zj)
48 1524 长期股权投资 long-term stock ownership investment 4VSU8tK|N]
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ;^*W+,4WB
50 1526 投资性房地产 investment real eastate 2ilQX
y
51 1531 长期应收款 long-term account receivable GefTdO.&
52 1541 未实现融资收益 unrealized financing income 9A=,E&
54 1601 固定资产 permanent assets O>,e~#
!
55 1602 累计折旧 accumulated depreciation n>YKa)|W`
56 1603 固定资产减值准备permanent assets reduction reserve )t#W{Gzfmh
57 1604 在建工程 construction in process eauF~md,
58 1605 工程物资 engineer material EQM{
59 1606 固定资产清理 disposal of fixed assets cwg"c4V
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing K%oG,-wdg
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 6&x@.1('z
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture TeM|:o
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 jLluj
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ICQKP1WFp
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 SJ,v?=S!
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation tD)J*]G
67 1701 无形资产 intangible assets e7 o.xR
68 1702 累计摊销 accumulated amortization L,!?Nt\
69 1703 无形资产减值准备 intangible assets reduction reserve C6PdDRf
70 1711 商誉 business reputation K|,
.C[
71 1801 长期待摊费用 long-term deferred expenses bH~dJFj/
72 1811 递延所得税资产 deferred income tax assets ]=BB#
73 1901 待处理财产损溢 waiting assets profit and loss z}
#JK?u
二、负债类 debt group 0 H:X3y+
74 2001 短期借款 short-term loan ;=z:F<Y
81 2101 交易性金融负债 transaction financial liabilities ZECfR>`x
83 2201 应付票据 notes payable Z T
%5T}i
84 2202 应付账款 account payable M= (u]%\
85 2205 预收账款 item received in advance PW0LG^xp`
86 2211 应付职工薪酬 employee pay payable WyiQoN'q
87 2221 应交税费 tax payable }K(TjZR
88 2231 应付股利 dividend payable mf
r|:i
89 2232 应付利息 interest payable QXK{bxwC
90 2241 其他应付款 other account payable GbI/4<)l}
97 2401 预提费用 withholding expenses gbA_DZ
98 2411 预计负债 estimated liabilities %N._w!N<5n
99 2501 递延收益 deferred income i
ct])
100 2601 长期借款 money borrowed for long term _[BP0\dPW
101 2602 长期债券 long-term bond yG{TH0tq
106 2801 长期应付款 long-term account payable :2`e(+Uz
107 2802 未确认融资费用 unacknowledged financial charges e0 ecD3
108 2811 专项应付款 special accounts payable %|oym.-I6
109 2901 递延所得税负债 deferred income tax liabilities {.Jlbi9!
三、共同类 3v-~K)hl?
112 3101 衍生工具 derivative tool *;FdD{+
113 3201 套期工具 arbitrage tool @6.vKCSE
114 3202 被套期项目 arbitrage project 8oGRLYU N
四、所有者权益类 307I$*%W
115 4001 实收资本 paid-up capital ;_=&-mz
116 4002 资本公积 contributed surplus HzsdHH(J
117 4101 盈余公积 earned surplus x8|J-8A(
119 4103 本年利润 profit for the current year y~V(aih}D
120 4104 利润分配 allocation of profits [}m[ )L\
121 4201 库存股 treasury stock 53h0UL
五、成本类 dE3) |%
122 5001 生产成本 production cost bN.Pex
123 5101 制造费用 cost of production uxz^/Gk
124 5201 劳务成本 service cost ]?4hyN
125 5301 研发支出 research and development expenditures |.dRily+
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 6S#Cl>v
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
p#tI;"\y
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor l]SX@zTb
六、损益类 ;Rf'P}"]
129 6001 主营业务收入 main business income DmcZta8n]
130 6011 利息收入 金融共用 interest income financial sharing 6]wIG$j
135 6051 其他业务收入 other business income a+QpM*n7Lq
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !,PWb3S
137 6101 公允价值变动损益 sound value flexible loss and profit X
Ww804ir
138 6111 投资收益 income on investment
!
VpoZ
142 6301 营业外收入 nonrevenue receipt W,u:gzmhw
143 6401 主营业务成本 main business cost ]M3yLYK/P
144 6402 其他业务支出 other business expense zuCSj~
145 6405 营业税金及附加 business tariff and annex %iB,IEw
146 6411 利息支出 金融共用 interest expense financial sharing O6Y0XL
155 6601 销售费用 marketing cost V]^$S"Tv
156 6602 管理费用 managing cost jEwIn
1
157 6603 财务费用 financial cost h+
,@G,|D
158 6604 勘探费用 exploration expense !R$`
+wZ62
159 6701 资产减值损失 loss from asset devaluation ,r}6iFu
160 6711 营业外支出 nonoperating expense v@pky0
161 6801 所得税 income tax 2AdDIVYC
162 6901 以前年度损益调整 prior year profit and loss adjustment