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一、资产类 ;j)FnY=: -
1 1001 库存现金 cash on hand ^*fxR]Y
2 1002 银行存款 bank deposit S*,rGCt'T
5 1015 其他货币资金 other monetary capital xQ'2BAEa
9 1101 交易性金融资产 transaction monetary assets oI#a_/w
11 1121 应收票据 notes receivable H8'Z#"h
12 1122 应收账款 Account receivable I
y6$7~
13 1123 预付账款 account prepaid [V)
L
14 1131 应收股利 dividend receivable HX
6Ma{vBk
15 1132 应收利息 accrued interest receivable Y}vr>\
21 1231 其他应收款 accounts receivable-others eEn;!RS)
22 1241 坏账准备 had debts reserve gL3"Gg3
28 1401 材料采购 procurement of materials !0dNQ[$82
29 1402 在途物资 materials in transit &c*^VL\
30 1403 原材料 raw materials jr`Es s
32 1406 库存商品 commodity stocks 6
HlePTf8
33 1407 发出商品 goods in transit +tD[9b!
m
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $]q8,
N|1
42 1461 存货跌价准备 reserve against stock price declining U2%.S&wS,e
43 1501 待摊费用 fees to be apportioned A2nqf^b{#
45 1521 持有至到期投资 hold investment due ~wVd$%7`
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ~jb"5CX
47 1523 可供出售金融资产 financial assets available for sale EKzAd
48 1524 长期股权投资 long-term stock ownership investment nO)X!dp}J
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve EMc;^ d
50 1526 投资性房地产 investment real eastate
J;prC
51 1531 长期应收款 long-term account receivable ;IpT} ,
52 1541 未实现融资收益 unrealized financing income eBJUv]o %
54 1601 固定资产 permanent assets /AQMFx4-5
55 1602 累计折旧 accumulated depreciation ?]4>rl}
56 1603 固定资产减值准备permanent assets reduction reserve :(H> 2xS,s
57 1604 在建工程 construction in process > z^#
58 1605 工程物资 engineer material >B>CB3U
59 1606 固定资产清理 disposal of fixed assets {N#KkYH{"
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing xrN
&N_K#
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?SC[G
-b
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture YOJ6w
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 LB.c
o4
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Rd>B0;4
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 JXj8Br?Z@
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^7.h%lSg
67 1701 无形资产 intangible assets 2"-S<zM
68 1702 累计摊销 accumulated amortization FPJd|
69 1703 无形资产减值准备 intangible assets reduction reserve G\a8B#hg
70 1711 商誉 business reputation {Ixg2=E\
71 1801 长期待摊费用 long-term deferred expenses #"49fMi/
72 1811 递延所得税资产 deferred income tax assets 0j_bh,zG#
73 1901 待处理财产损溢 waiting assets profit and loss 2>l,no39t+
二、负债类 debt group oY=q4D
74 2001 短期借款 short-term loan .WQ+AE8Q
81 2101 交易性金融负债 transaction financial liabilities :#
lIx%l
83 2201 应付票据 notes payable XhPe]P
84 2202 应付账款 account payable 7jJbo]&
85 2205 预收账款 item received in advance -&e92g&n
86 2211 应付职工薪酬 employee pay payable g5q$A9.Jl
87 2221 应交税费 tax payable w2xG_q
88 2231 应付股利 dividend payable 2+Wzf)tB
89 2232 应付利息 interest payable v<9&B94z
90 2241 其他应付款 other account payable W k}AmC
97 2401 预提费用 withholding expenses {bPV)RL:
98 2411 预计负债 estimated liabilities @K:N,@yq
99 2501 递延收益 deferred income cGwf!hA
100 2601 长期借款 money borrowed for long term &,.Y9;
b
101 2602 长期债券 long-term bond P%MfCpyj
106 2801 长期应付款 long-term account payable _e7-zg$/
107 2802 未确认融资费用 unacknowledged financial charges u(!&:A9JFd
108 2811 专项应付款 special accounts payable >\!4Mk8
109 2901 递延所得税负债 deferred income tax liabilities 99EXo+g
三、共同类 9Ok9bC'?8@
112 3101 衍生工具 derivative tool dr<<! q /
113 3201 套期工具 arbitrage tool |0z;K:5s
114 3202 被套期项目 arbitrage project Ap$y%6
四、所有者权益类
^W7X(LQ*+
115 4001 实收资本 paid-up capital **>/}.%?K
116 4002 资本公积 contributed surplus #pHs@uvO
117 4101 盈余公积 earned surplus Yh)Isg|0>
119 4103 本年利润 profit for the current year qSx(X!YS
120 4104 利润分配 allocation of profits fKtV'/X;Q
121 4201 库存股 treasury stock )RsM!}
五、成本类 ]/cd;u
122 5001 生产成本 production cost s9oO%e<
123 5101 制造费用 cost of production U,Mx@KdV
124 5201 劳务成本 service cost T%R:NQf
125 5301 研发支出 research and development expenditures z5]bia,
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *U#m+@\0
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor _P?\.W@
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Q7bq
六、损益类 0L^u2HZYL
129 6001 主营业务收入 main business income q_Lo3|t i
130 6011 利息收入 金融共用 interest income financial sharing !rhk
$L
135 6051 其他业务收入 other business income voe7l+Xk
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ueG|*[
137 6101 公允价值变动损益 sound value flexible loss and profit +([!A6:
138 6111 投资收益 income on investment 0qFH
s
142 6301 营业外收入 nonrevenue receipt =xianQ<lK
143 6401 主营业务成本 main business cost jKIc09H|
144 6402 其他业务支出 other business expense *V k ^f+5
145 6405 营业税金及附加 business tariff and annex l|V;Ys5f
146 6411 利息支出 金融共用 interest expense financial sharing W@\ (nfD2
155 6601 销售费用 marketing cost m?[5J)eR
156 6602 管理费用 managing cost "gW7<ilw
157 6603 财务费用 financial cost ;o<m}bGaT
158 6604 勘探费用 exploration expense ~]L}p
159 6701 资产减值损失 loss from asset devaluation Cz^Q5F`
160 6711 营业外支出 nonoperating expense ]=F8p2w?
161 6801 所得税 income tax insY(.N
162 6901 以前年度损益调整 prior year profit and loss adjustment