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一、资产类 <I7UyCAF
1 1001 库存现金 cash on hand Z# 1Qj9
2 1002 银行存款 bank deposit Fik*7!XQ8
5 1015 其他货币资金 other monetary capital `*! .B
9 1101 交易性金融资产 transaction monetary assets e_
Y>[/Om
11 1121 应收票据 notes receivable r3|vu"Ue i
12 1122 应收账款 Account receivable ]RV6( |U4_
13 1123 预付账款 account prepaid %
L]xar
14 1131 应收股利 dividend receivable w$1
.h'2
15 1132 应收利息 accrued interest receivable zZ kwfF
21 1231 其他应收款 accounts receivable-others :iq1-Pw
22 1241 坏账准备 had debts reserve cdk;HK_Ve.
28 1401 材料采购 procurement of materials qRNGe8
29 1402 在途物资 materials in transit rLp0VKPe
30 1403 原材料 raw materials ezFyd 'P
32 1406 库存商品 commodity stocks 'EXp[*
33 1407 发出商品 goods in transit j5AW}
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles KY@k4S+
42 1461 存货跌价准备 reserve against stock price declining dP )YPy_`
43 1501 待摊费用 fees to be apportioned 4 !D!.t~r
45 1521 持有至到期投资 hold investment due i
idK}<o
46 1522 持有至到期投资减值准备 hold investment due reduction reserve )U5AnL
47 1523 可供出售金融资产 financial assets available for sale yVS Jn>l!
48 1524 长期股权投资 long-term stock ownership investment V F;%Z
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *T
6<'a
50 1526 投资性房地产 investment real eastate U4%P0}q/
51 1531 长期应收款 long-term account receivable o d!TwGX
52 1541 未实现融资收益 unrealized financing income a93Aj
54 1601 固定资产 permanent assets w q J
H
55 1602 累计折旧 accumulated depreciation 5'6Oan7dL:
56 1603 固定资产减值准备permanent assets reduction reserve 6*CvRb&
57 1604 在建工程 construction in process w<>B4
m\
58 1605 工程物资 engineer material ` g3H; E
59 1606 固定资产清理 disposal of fixed assets .#CTL|x
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .7{, u1N'
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing @qI^xs=Z
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture NU81 V0:jG
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 -K PbA`j+
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ,9=5.+AJ
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 e_7a9:2e
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation p9fx~[_5/
67 1701 无形资产 intangible assets [Qr#JJ
68 1702 累计摊销 accumulated amortization .a?GC(
69 1703 无形资产减值准备 intangible assets reduction reserve FK>8(M/
70 1711 商誉 business reputation CPAizS
71 1801 长期待摊费用 long-term deferred expenses L -<!,CASW
72 1811 递延所得税资产 deferred income tax assets .- uH ax0
73 1901 待处理财产损溢 waiting assets profit and loss
j%0D:jOY]
二、负债类 debt group *IfLoKS'
74 2001 短期借款 short-term loan </Ja@%
81 2101 交易性金融负债 transaction financial liabilities RWK| ?FD\<
83 2201 应付票据 notes payable A(ql}cr
84 2202 应付账款 account payable * }Vg]3$4
85 2205 预收账款 item received in advance qo/`9%^E?
86 2211 应付职工薪酬 employee pay payable l.El3 +
87 2221 应交税费 tax payable '8PZmS8X9
88 2231 应付股利 dividend payable >E6w,Ab
89 2232 应付利息 interest payable `| +!H.3
90 2241 其他应付款 other account payable WQK ~;GV-
97 2401 预提费用 withholding expenses ~}+F$&
98 2411 预计负债 estimated liabilities VI/77
99 2501 递延收益 deferred income i1} Y;mj
100 2601 长期借款 money borrowed for long term m?0caLw<
101 2602 长期债券 long-term bond s:
pmB\
106 2801 长期应付款 long-term account payable M:rE^El
107 2802 未确认融资费用 unacknowledged financial charges Bz!SZp W(M
108 2811 专项应付款 special accounts payable !UD TNF?1
109 2901 递延所得税负债 deferred income tax liabilities \$$DM"+:;H
三、共同类 IZn|1X?}\s
112 3101 衍生工具 derivative tool R0HzNk
113 3201 套期工具 arbitrage tool 16Cd0[h?
114 3202 被套期项目 arbitrage project i mC>T!-7
四、所有者权益类 xim'TVwvC
115 4001 实收资本 paid-up capital ~ nDbWv"
116 4002 资本公积 contributed surplus 9=T
jSRS
117 4101 盈余公积 earned surplus jI[Y< (F ;
119 4103 本年利润 profit for the current year + XMKRt
120 4104 利润分配 allocation of profits B
OKY
X
121 4201 库存股 treasury stock 9#cPEbb~
五、成本类 clyZD`*
122 5001 生产成本 production cost %=e^MN 1
123 5101 制造费用 cost of production N3"O#C
124 5201 劳务成本 service cost n%X5TJE
125 5301 研发支出 research and development expenditures }xJ ) .D
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 8Mg wXH
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor *sz:c3{_
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor m#|;?z
六、损益类 b
v5BV
129 6001 主营业务收入 main business income Klrd|;C
130 6011 利息收入 金融共用 interest income financial sharing NpI "XQ
135 6051 其他业务收入 other business income w]1Ltq*g/
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance pV[S Y6/
137 6101 公允价值变动损益 sound value flexible loss and profit V96:+r
138 6111 投资收益 income on investment { 0?^ $R8j
142 6301 营业外收入 nonrevenue receipt x`n7D
143 6401 主营业务成本 main business cost ;XagLy
144 6402 其他业务支出 other business expense XN|[8+#U<@
145 6405 营业税金及附加 business tariff and annex Smg z}
146 6411 利息支出 金融共用 interest expense financial sharing djmd
@{Djt
155 6601 销售费用 marketing cost "d"6.ND
156 6602 管理费用 managing cost ZB+~ 0 [C
157 6603 财务费用 financial cost q[}W&t,
158 6604 勘探费用 exploration expense SJ*qgI?}T
159 6701 资产减值损失 loss from asset devaluation zPm|$d
160 6711 营业外支出 nonoperating expense *{<46 0`!q
161 6801 所得税 income tax tw
k
162 6901 以前年度损益调整 prior year profit and loss adjustment
