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一、资产类 ni-4~k
1 1001 库存现金 cash on hand [cT7Iqip
2 1002 银行存款 bank deposit .83z =
5 1015 其他货币资金 other monetary capital +?+iVLr!l}
9 1101 交易性金融资产 transaction monetary assets 7%yP5c
B
11 1121 应收票据 notes receivable hSXZu?/
12 1122 应收账款 Account receivable YLid2aF
13 1123 预付账款 account prepaid %kL]-Z
14 1131 应收股利 dividend receivable _F3=
H]P
15 1132 应收利息 accrued interest receivable e89IT*
21 1231 其他应收款 accounts receivable-others `sM^m`yE
22 1241 坏账准备 had debts reserve crU]P $a
28 1401 材料采购 procurement of materials %i
@Jw
29 1402 在途物资 materials in transit 02q*z>:^
30 1403 原材料 raw materials Gt;U9k|i
32 1406 库存商品 commodity stocks "2GssBa
33 1407 发出商品 goods in transit +A<7:`sO
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 4n/CSAT1
42 1461 存货跌价准备 reserve against stock price declining XT\Q"=FD
43 1501 待摊费用 fees to be apportioned >qci$
45 1521 持有至到期投资 hold investment due 54%h)dLDy
46 1522 持有至到期投资减值准备 hold investment due reduction reserve *7K)J8kq
47 1523 可供出售金融资产 financial assets available for sale
=:Lc-y >
48 1524 长期股权投资 long-term stock ownership investment `:5W1D(
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve @
^^,VgW[
50 1526 投资性房地产 investment real eastate g/OL^A
51 1531 长期应收款 long-term account receivable y5N,~@$r
52 1541 未实现融资收益 unrealized financing income B8 R&Q8Q
54 1601 固定资产 permanent assets 9`5qVM1O{
55 1602 累计折旧 accumulated depreciation S/Gy:GIf
56 1603 固定资产减值准备permanent assets reduction reserve zwdi$rM5
57 1604 在建工程 construction in process WxS$yUu
58 1605 工程物资 engineer material Kr74|W=
59 1606 固定资产清理 disposal of fixed assets v v]rXJu1
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ,{sCI/
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing HKYJgx
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture %$zX a%A
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 G$CI~0Se:
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ~4u[\&Sh
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 5
DvD
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ;1>)p x**
67 1701 无形资产 intangible assets SAN/fnM
68 1702 累计摊销 accumulated amortization qm|T<zsDY#
69 1703 无形资产减值准备 intangible assets reduction reserve ZvkBF9d
70 1711 商誉 business reputation Hb@P
Qcj
71 1801 长期待摊费用 long-term deferred expenses Xv?'*2J
72 1811 递延所得税资产 deferred income tax assets H(ds
73 1901 待处理财产损溢 waiting assets profit and loss
BYXMbx
二、负债类 debt group P{o //M
74 2001 短期借款 short-term loan }yMAs
81 2101 交易性金融负债 transaction financial liabilities 1n EW'F
83 2201 应付票据 notes payable rPF2IS(5
84 2202 应付账款 account payable
Un{ 9reX5
85 2205 预收账款 item received in advance hV[=
86 2211 应付职工薪酬 employee pay payable jHBP:c
87 2221 应交税费 tax payable zM++Z*
88 2231 应付股利 dividend payable #mH4\s
89 2232 应付利息 interest payable j$}W%ibj
90 2241 其他应付款 other account payable 8eZ^)9m
97 2401 预提费用 withholding expenses ^Mi&2AvS
98 2411 预计负债 estimated liabilities DT>Gii
c
99 2501 递延收益 deferred income m>LC2S;
f
100 2601 长期借款 money borrowed for long term t^(wb
C
101 2602 长期债券 long-term bond *N3X"2X:
106 2801 长期应付款 long-term account payable IjnO2X
107 2802 未确认融资费用 unacknowledged financial charges F;<cG`|Rx
108 2811 专项应付款 special accounts payable }?=4pGsI
109 2901 递延所得税负债 deferred income tax liabilities pXq5|,aC
三、共同类 i2m+s;
112 3101 衍生工具 derivative tool 1bpjj'2%x
113 3201 套期工具 arbitrage tool z*OQ4_
114 3202 被套期项目 arbitrage project S_Ug=8r4
四、所有者权益类 S$1dXXT
115 4001 实收资本 paid-up capital -`} d@x
116 4002 资本公积 contributed surplus 88
M$mjx
117 4101 盈余公积 earned surplus 'I1^70bB
119 4103 本年利润 profit for the current year ew\ZF qA;
120 4104 利润分配 allocation of profits 6YpP/
K
121 4201 库存股 treasury stock 8ZvozQE
五、成本类 sboX<
122 5001 生产成本 production cost 7&{[Y^R]"
123 5101 制造费用 cost of production @#KZ2^
124 5201 劳务成本 service cost }@avGt;v
125 5301 研发支出 research and development expenditures 9ZXEy }q57
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }
2P,Z 6L
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Tq`rc"&7u
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor LGF5yRk
六、损益类 _S;Fs|p_
129 6001 主营业务收入 main business income "[p-Iy1
130 6011 利息收入 金融共用 interest income financial sharing tP]-u3
135 6051 其他业务收入 other business income "I)`gy&
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
9M!J7 W
137 6101 公允价值变动损益 sound value flexible loss and profit vIL
q5iR
138 6111 投资收益 income on investment y%=t((.Z
142 6301 营业外收入 nonrevenue receipt [SX>b"L
143 6401 主营业务成本 main business cost w8>
144 6402 其他业务支出 other business expense ^E`SR6_cmj
145 6405 营业税金及附加 business tariff and annex :;u?TFCRx
146 6411 利息支出 金融共用 interest expense financial sharing D_)n\(3
155 6601 销售费用 marketing cost `dK%I
U
156 6602 管理费用 managing cost X!ad~bt
157 6603 财务费用 financial cost S6bW?8`
158 6604 勘探费用 exploration expense x cA5
159 6701 资产减值损失 loss from asset devaluation C
lekB
160 6711 营业外支出 nonoperating expense (_$'e%G0
161 6801 所得税 income tax (2fWJ% 7VG
162 6901 以前年度损益调整 prior year profit and loss adjustment