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一、资产类 9V|)3GF
1 1001 库存现金 cash on hand $r)NL
2 1002 银行存款 bank deposit %+oqAYm+s
5 1015 其他货币资金 other monetary capital x(A8FtG
9 1101 交易性金融资产 transaction monetary assets RZ|M;c
11 1121 应收票据 notes receivable y@r g_Paq
12 1122 应收账款 Account receivable 9XhcA
13 1123 预付账款 account prepaid
B+z>$6
14 1131 应收股利 dividend receivable
N@X(YlO
15 1132 应收利息 accrued interest receivable ]CDUHz
21 1231 其他应收款 accounts receivable-others c7D{^$L9v
22 1241 坏账准备 had debts reserve mrBK{@n
28 1401 材料采购 procurement of materials tLcw?aB
29 1402 在途物资 materials in transit 9Dp0Pi?29
30 1403 原材料 raw materials }#S1!TU
32 1406 库存商品 commodity stocks Dt\rrN:v
33 1407 发出商品 goods in transit {DZ xK(
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _'l"Dk
42 1461 存货跌价准备 reserve against stock price declining xlH3t&i7
43 1501 待摊费用 fees to be apportioned T+oOlug
45 1521 持有至到期投资 hold investment due S6Y:Z0
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ={;7WB$
47 1523 可供出售金融资产 financial assets available for sale CSY-{
48 1524 长期股权投资 long-term stock ownership investment tX6_n%/L
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve MT6"b
50 1526 投资性房地产 investment real eastate dZX;k0
51 1531 长期应收款 long-term account receivable )iid9K<HB
52 1541 未实现融资收益 unrealized financing income M 5$JB nN
54 1601 固定资产 permanent assets @`ii3&W4
55 1602 累计折旧 accumulated depreciation _bt9{@)
56 1603 固定资产减值准备permanent assets reduction reserve A0OA7m:~4
57 1604 在建工程 construction in process v3{%U1>}v
58 1605 工程物资 engineer material }<zbx*!
59 1606 固定资产清理 disposal of fixed assets @^/aS;B$>
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2#ZqGf.'v
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing BkP4.XRI
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture YFDOp*
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 %y7ZcH'
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture KTBtLUH]*F
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 Yr>0Qg],
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 6s'n
r7'0
67 1701 无形资产 intangible assets q[9N4nj$<
68 1702 累计摊销 accumulated amortization tEt46]{
69 1703 无形资产减值准备 intangible assets reduction reserve 56Z
70 1711 商誉 business reputation UyFC\vQ
71 1801 长期待摊费用 long-term deferred expenses J*38GX+
72 1811 递延所得税资产 deferred income tax assets y06xl:iQwF
73 1901 待处理财产损溢 waiting assets profit and loss 5A<}*T
二、负债类 debt group xGFbh4H=8p
74 2001 短期借款 short-term loan !a25cm5ys
81 2101 交易性金融负债 transaction financial liabilities gAVD-]`
83 2201 应付票据 notes payable O<#8R\v
84 2202 应付账款 account payable |6;-P&_n
85 2205 预收账款 item received in advance /;{L~f=et)
86 2211 应付职工薪酬 employee pay payable d]:G#<.
87 2221 应交税费 tax payable 4LW~
88 2231 应付股利 dividend payable yz,0
S' U
89 2232 应付利息 interest payable ?1zGs2Qs
90 2241 其他应付款 other account payable [4aw*M1z}.
97 2401 预提费用 withholding expenses }h1eB~6M
98 2411 预计负债 estimated liabilities A}}dc:$C
99 2501 递延收益 deferred income <sw=:HU
100 2601 长期借款 money borrowed for long term 8_o~0lb
101 2602 长期债券 long-term bond Q*M(d\V s
106 2801 长期应付款 long-term account payable EJRkFn8XG'
107 2802 未确认融资费用 unacknowledged financial charges BO7XN;
108 2811 专项应付款 special accounts payable R$66F>Jz^
109 2901 递延所得税负债 deferred income tax liabilities Gs,e8ri!
三、共同类 Ftd,dqd
112 3101 衍生工具 derivative tool RWX!d54&
113 3201 套期工具 arbitrage tool l}r 9kS
114 3202 被套期项目 arbitrage project ^do6?e`?-
四、所有者权益类 e6bh,BwgQq
115 4001 实收资本 paid-up capital qj `C6_?
116 4002 资本公积 contributed surplus bwcr/J(Nb
117 4101 盈余公积 earned surplus TI\xCIH
119 4103 本年利润 profit for the current year MT:VQ>fC
120 4104 利润分配 allocation of profits jVZ<i}h0B
121 4201 库存股 treasury stock sOiM/}O]
五、成本类 0TSB<,9a[
122 5001 生产成本 production cost La3rX
123 5101 制造费用 cost of production ||.Hv[
]V*
124 5201 劳务成本 service cost k<MQ
125 5301 研发支出 research and development expenditures 1
3w(Tf
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor BFg&@7.X
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 9_,f)2)~W
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor FvYciU!
六、损益类 (xo
YYO
129 6001 主营业务收入 main business income VumM`SH
130 6011 利息收入 金融共用 interest income financial sharing Y/"t!
135 6051 其他业务收入 other business income aWH
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ^sFO
[cYo
137 6101 公允价值变动损益 sound value flexible loss and profit MB $aN':
138 6111 投资收益 income on investment :>r
W`=
e'
142 6301 营业外收入 nonrevenue receipt %vm_v.Q4)
143 6401 主营业务成本 main business cost .G
vk5Wn
144 6402 其他业务支出 other business expense !c{F{
t-a
145 6405 营业税金及附加 business tariff and annex Pr(@&:v:
146 6411 利息支出 金融共用 interest expense financial sharing IGT9}24
155 6601 销售费用 marketing cost jWV}Ua
156 6602 管理费用 managing cost -ucgET`
157 6603 财务费用 financial cost PB7-`uz
158 6604 勘探费用 exploration expense &"I csxG
159 6701 资产减值损失 loss from asset devaluation ^]'_Qbi]}
160 6711 营业外支出 nonoperating expense {
7c'%e
161 6801 所得税 income tax Wz"H
.hf
162 6901 以前年度损益调整 prior year profit and loss adjustment