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一、资产类 _'r&'s;<z
1 1001 库存现金 cash on hand y#{> tC
2 1002 银行存款 bank deposit yzCamm4~0
5 1015 其他货币资金 other monetary capital J16(d+
9 1101 交易性金融资产 transaction monetary assets r^"pLzA x
11 1121 应收票据 notes receivable [{-;cpM \
12 1122 应收账款 Account receivable LwCf}4u"
13 1123 预付账款 account prepaid 1`&"U[{
14 1131 应收股利 dividend receivable vP&JL ~
15 1132 应收利息 accrued interest receivable nrZZk QNI
21 1231 其他应收款 accounts receivable-others c (S66lp
22 1241 坏账准备 had debts reserve "Kn%|\YL@4
28 1401 材料采购 procurement of materials X pf: I
29 1402 在途物资 materials in transit XCZNvL G
30 1403 原材料 raw materials z`@|v~i0`
32 1406 库存商品 commodity stocks &q[`lIV, L
33 1407 发出商品 goods in transit ,
rc
%#eF
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ON3~! Q)
42 1461 存货跌价准备 reserve against stock price declining %,5_]bGvb
43 1501 待摊费用 fees to be apportioned k' {Bhi4
45 1521 持有至到期投资 hold investment due ~d6zpQf7>
46 1522 持有至到期投资减值准备 hold investment due reduction reserve $]]|#}J
47 1523 可供出售金融资产 financial assets available for sale =I9RM 9O<
48 1524 长期股权投资 long-term stock ownership investment TzY[- YlvF
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve )1 !*N )$
50 1526 投资性房地产 investment real eastate r`CsR0[
51 1531 长期应收款 long-term account receivable $> PV6
52 1541 未实现融资收益 unrealized financing income 1A\N $9Dls
54 1601 固定资产 permanent assets #ANbhHG
55 1602 累计折旧 accumulated depreciation sq' bo8r
56 1603 固定资产减值准备permanent assets reduction reserve V> @+&q
57 1604 在建工程 construction in process ZC:7N{a
58 1605 工程物资 engineer material +(|
,Ke
59 1606 固定资产清理 disposal of fixed assets r 5a OQ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {`1gD KH
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ZncJ
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture } ,G5!3
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture iyf vcKO
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture <MBpV^Y}
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation <%]i7& 8|
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ]eZrb%B .
67 1701 无形资产 intangible assets p !3!&
{
68 1702 累计摊销 accumulated amortization :H QQ8uQfb
69 1703 无形资产减值准备 intangible assets reduction reserve le J\
70 1711 商誉 business reputation N1i%b,:3
71 1801 长期待摊费用 long-term deferred expenses `Kq4z62V
72 1811 递延所得税资产 deferred income tax assets g
O ;oM?|
73 1901 待处理财产损溢 waiting assets profit and loss V0!$k.Wk
二、负债类 debt group Z]1jg>")
74 2001 短期借款 short-term loan aaM76 ;
81 2101 交易性金融负债 transaction financial liabilities o79EDPX
83 2201 应付票据 notes payable
h"Dxg G
84 2202 应付账款 account payable {]6Pd`-
85 2205 预收账款 item received in advance xF8^#J6>
86 2211 应付职工薪酬 employee pay payable z<9wh2*M
87 2221 应交税费 tax payable \bPSy0
88 2231 应付股利 dividend payable pw5uH
89 2232 应付利息 interest payable
iSg^np
90 2241 其他应付款 other account payable 7awh__@
97 2401 预提费用 withholding expenses a8laP
N
98 2411 预计负债 estimated liabilities -3On^W
j]
99 2501 递延收益 deferred income i917d@r( <
100 2601 长期借款 money borrowed for long term L 1J~D?q
101 2602 长期债券 long-term bond Ga1(T$ |H
106 2801 长期应付款 long-term account payable R-V 4Ju[:
107 2802 未确认融资费用 unacknowledged financial charges UiLi y?EJ
108 2811 专项应付款 special accounts payable dGY:?mf&
109 2901 递延所得税负债 deferred income tax liabilities YA[\|I33
三、共同类 #.^A5` k
112 3101 衍生工具 derivative tool p`-
Oz]
113 3201 套期工具 arbitrage tool 2/m4|
114 3202 被套期项目 arbitrage project <@z!kl
四、所有者权益类 .P^&sl*J
115 4001 实收资本 paid-up capital ^\oc H|D
116 4002 资本公积 contributed surplus 6_wj,7
117 4101 盈余公积 earned surplus )e a Ec9o>
119 4103 本年利润 profit for the current year Q=~ *o
YR
120 4104 利润分配 allocation of profits tlJ@@v&=
121 4201 库存股 treasury stock VHihC]ks,
五、成本类 mxfmK +'_
122 5001 生产成本 production cost 84eq T[I'
123 5101 制造费用 cost of production + XP9=U*g
124 5201 劳务成本 service cost K~ob]I<GiB
125 5301 研发支出 research and development expenditures /l&$B
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `!A<XiAOmM
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor lr L:v~g
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor $]t3pAI[H0
六、损益类 vlS+UFH0
129 6001 主营业务收入 main business income E6zSM l5b
130 6011 利息收入 金融共用 interest income financial sharing \]= ''C=J
135 6051 其他业务收入 other business income /_l$h_{DH
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance |b'}.(/3i
137 6101 公允价值变动损益 sound value flexible loss and profit 9 O2??N7f
138 6111 投资收益 income on investment g<(\# F}/
142 6301 营业外收入 nonrevenue receipt JULns#tx}
143 6401 主营业务成本 main business cost 6I!B>V#U+
144 6402 其他业务支出 other business expense <*F!A' w2o
145 6405 营业税金及附加 business tariff and annex -b` O"Ck*
146 6411 利息支出 金融共用 interest expense financial sharing C!z7 sOu
155 6601 销售费用 marketing cost o;5 ns
156 6602 管理费用 managing cost ^ 9`O
^
157 6603 财务费用 financial cost wX Kg^%t\
158 6604 勘探费用 exploration expense ,\U c/w R
159 6701 资产减值损失 loss from asset devaluation `+0K~k|DC
160 6711 营业外支出 nonoperating expense 2{;~Bg d
161 6801 所得税 income tax tEF bL~n
162 6901 以前年度损益调整 prior year profit and loss adjustment
