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一、资产类 g;<_GL
1 1001 库存现金 cash on hand S[oRq
2 1002 银行存款 bank deposit j=TGe
5 1015 其他货币资金 other monetary capital 4p_@f^v~QH
9 1101 交易性金融资产 transaction monetary assets Cr%6c3aQ
11 1121 应收票据 notes receivable 8??%H
7~
12 1122 应收账款 Account receivable MA5BTq<&
13 1123 预付账款 account prepaid }8&L?B;90
14 1131 应收股利 dividend receivable j8#B
15 1132 应收利息 accrued interest receivable K>fY9`Whm
21 1231 其他应收款 accounts receivable-others oi}\;TG
22 1241 坏账准备 had debts reserve $)Pmr1==
28 1401 材料采购 procurement of materials ^LJ?GJ$g
29 1402 在途物资 materials in transit k84JDPu#
30 1403 原材料 raw materials ,R;wk=k
32 1406 库存商品 commodity stocks
](H
v
x
33 1407 发出商品 goods in transit )9JuQ_R
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles xT1{O `
42 1461 存货跌价准备 reserve against stock price declining D^W?~7e^r
43 1501 待摊费用 fees to be apportioned rJl'+Ae9N|
45 1521 持有至到期投资 hold investment due
'HDbU#vD
46 1522 持有至到期投资减值准备 hold investment due reduction reserve -QUvd1S40
47 1523 可供出售金融资产 financial assets available for sale UHW;e}O5
48 1524 长期股权投资 long-term stock ownership investment H&zhYKw
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve &`4v,l^Zi6
50 1526 投资性房地产 investment real eastate "Hw%@
51 1531 长期应收款 long-term account receivable 5UHxB"`C
52 1541 未实现融资收益 unrealized financing income f;
1C)
54 1601 固定资产 permanent assets ,l_n:H+"F
55 1602 累计折旧 accumulated depreciation
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56 1603 固定资产减值准备permanent assets reduction reserve 27Ve $Q8]v
57 1604 在建工程 construction in process NP*M#3$[
58 1605 工程物资 engineer material I7nZ9n|KU
59 1606 固定资产清理 disposal of fixed assets Q.G6y,KR
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing &D 4Ci_6k
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing +#! !
'XP
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture +e%U6&l{
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 +k4SN
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /N&)r wc
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 enGjom
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation JH0L^p
67 1701 无形资产 intangible assets =a.avOZ
68 1702 累计摊销 accumulated amortization I5J9,j
69 1703 无形资产减值准备 intangible assets reduction reserve U3yIONlt
70 1711 商誉 business reputation 8+<vumnw
71 1801 长期待摊费用 long-term deferred expenses $xf{m9 8
72 1811 递延所得税资产 deferred income tax assets s~(iB{-
73 1901 待处理财产损溢 waiting assets profit and loss V5{^R+_)Ya
二、负债类 debt group ;9R;D,G
k!
74 2001 短期借款 short-term loan c{u~=24;%#
81 2101 交易性金融负债 transaction financial liabilities EO5k?k[*
83 2201 应付票据 notes payable w&7-:."1i
84 2202 应付账款 account payable ?Q)z5i'g#
85 2205 预收账款 item received in advance (fjAsbT
86 2211 应付职工薪酬 employee pay payable 93npzpge
87 2221 应交税费 tax payable bvMa|;f1
88 2231 应付股利 dividend payable a!>yX
ex
89 2232 应付利息 interest payable yw%5W=<
90 2241 其他应付款 other account payable Ppzd.=E
97 2401 预提费用 withholding expenses 0/."R
;
98 2411 预计负债 estimated liabilities N@>,gm@UU
99 2501 递延收益 deferred income #~r+
100 2601 长期借款 money borrowed for long term VzR(OB
101 2602 长期债券 long-term bond _ s]=g
106 2801 长期应付款 long-term account payable
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107 2802 未确认融资费用 unacknowledged financial charges P/'~&*m-
108 2811 专项应付款 special accounts payable Uk02VuS
109 2901 递延所得税负债 deferred income tax liabilities !ACWv*pW
三、共同类 \1[I(u
112 3101 衍生工具 derivative tool l0 H,TT~2
113 3201 套期工具 arbitrage tool
bg'B^E3
114 3202 被套期项目 arbitrage project 6.Nu[-?
四、所有者权益类 -k
p~pe*T
115 4001 实收资本 paid-up capital s9<fPv0w
116 4002 资本公积 contributed surplus bqXCe\#
117 4101 盈余公积 earned surplus V6,D
~7
119 4103 本年利润 profit for the current year Ok+zUA[Wu
120 4104 利润分配 allocation of profits @83h/Wcxd
121 4201 库存股 treasury stock
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五、成本类 Vs~^r>
122 5001 生产成本 production cost gOI#$-L
123 5101 制造费用 cost of production `CI9~h@k
124 5201 劳务成本 service cost .[hQ#3)W
125 5301 研发支出 research and development expenditures dUtxG ~9
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?gb"S,
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor :>$)Snqo=n
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor b'^OW
六、损益类 ^j?\_r'j
129 6001 主营业务收入 main business income BYEqTwhT&
130 6011 利息收入 金融共用 interest income financial sharing K h9 $
135 6051 其他业务收入 other business income 2h
V#3i
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance oW-Tw@D
137 6101 公允价值变动损益 sound value flexible loss and profit Tv<iHHp
138 6111 投资收益 income on investment Ru
Q\H0pr
142 6301 营业外收入 nonrevenue receipt >w jWX{&?
143 6401 主营业务成本 main business cost f- pt8
144 6402 其他业务支出 other business expense X6~y+R
145 6405 营业税金及附加 business tariff and annex <JHU*Z
146 6411 利息支出 金融共用 interest expense financial sharing />XfK,c-
155 6601 销售费用 marketing cost Eo\#*Cv*
156 6602 管理费用 managing cost pr\yc
157 6603 财务费用 financial cost .
({aPtSt!
158 6604 勘探费用 exploration expense !Y-MUZ$f
159 6701 资产减值损失 loss from asset devaluation pvTV*
160 6711 营业外支出 nonoperating expense >U^AIaW
161 6801 所得税 income tax Z9ciS";L
162 6901 以前年度损益调整 prior year profit and loss adjustment