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一、资产类
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1 1001 库存现金 cash on hand ,m<t/@^]
2 1002 银行存款 bank deposit a(>oQG8F
5 1015 其他货币资金 other monetary capital 4LY
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9 1101 交易性金融资产 transaction monetary assets ]7SX _:'*
11 1121 应收票据 notes receivable _?]E)i'RI
12 1122 应收账款 Account receivable Ubtu?wRBW
13 1123 预付账款 account prepaid -P"9KnsO
14 1131 应收股利 dividend receivable ]z5`!e)L
15 1132 应收利息 accrued interest receivable OhUEp g[
21 1231 其他应收款 accounts receivable-others Imi;EHW
22 1241 坏账准备 had debts reserve h>>KH*dQ
28 1401 材料采购 procurement of materials dUAZDoLi
29 1402 在途物资 materials in transit ktQMkEj#
30 1403 原材料 raw materials WDznhMo
32 1406 库存商品 commodity stocks
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33 1407 发出商品 goods in transit tNsiokOm
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles C(o]3):?
42 1461 存货跌价准备 reserve against stock price declining dg#w/}}m
43 1501 待摊费用 fees to be apportioned !brXQj8D7
45 1521 持有至到期投资 hold investment due J=QuZwt
46 1522 持有至到期投资减值准备 hold investment due reduction reserve F$[1KjS
47 1523 可供出售金融资产 financial assets available for sale !ho~@sc{W
48 1524 长期股权投资 long-term stock ownership investment jhs('n,
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve a:$hK%^
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50 1526 投资性房地产 investment real eastate 5\hJ&
51 1531 长期应收款 long-term account receivable >(N0''eM]
52 1541 未实现融资收益 unrealized financing income Nr2
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54 1601 固定资产 permanent assets _
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55 1602 累计折旧 accumulated depreciation HR0t[*
56 1603 固定资产减值准备permanent assets reduction reserve &OpGcbf1
57 1604 在建工程 construction in process rof&
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58 1605 工程物资 engineer material 3=r#=u5z
59 1606 固定资产清理 disposal of fixed assets j,@N0~D5
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing *=
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61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ]`[r=cG
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture <zmtVE*>g
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 i7@qfe$fR
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Mlr]-Gu5Z
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation
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66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
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67 1701 无形资产 intangible assets BK,h$z7#6
68 1702 累计摊销 accumulated amortization O0|**Km\+
69 1703 无形资产减值准备 intangible assets reduction reserve kJ^)7_3
70 1711 商誉 business reputation ]#)1(ZE
71 1801 长期待摊费用 long-term deferred expenses EvA{@g4>
72 1811 递延所得税资产 deferred income tax assets \tL9`RKpg
73 1901 待处理财产损溢 waiting assets profit and loss @y)'h]d
二、负债类 debt group #g)$m}tv?
74 2001 短期借款 short-term loan < 0S+[7S"
81 2101 交易性金融负债 transaction financial liabilities
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83 2201 应付票据 notes payable xR9<I:^&
84 2202 应付账款 account payable /qf2LO'+
85 2205 预收账款 item received in advance a[Q\8<
86 2211 应付职工薪酬 employee pay payable `R}q&|o7<
87 2221 应交税费 tax payable +4[L_
88 2231 应付股利 dividend payable >.P/fnvJ
89 2232 应付利息 interest payable {|Ew]Wq
90 2241 其他应付款 other account payable ('SA9JG
97 2401 预提费用 withholding expenses D{b*,F:&@)
98 2411 预计负债 estimated liabilities aSu6SU
99 2501 递延收益 deferred income ~
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100 2601 长期借款 money borrowed for long term IU
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101 2602 长期债券 long-term bond I/whpOg
106 2801 长期应付款 long-term account payable yrp;G_
107 2802 未确认融资费用 unacknowledged financial charges 1e Wl:S}
108 2811 专项应付款 special accounts payable /FzO9'kj
109 2901 递延所得税负债 deferred income tax liabilities iy{n"#uX
三、共同类 + -
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112 3101 衍生工具 derivative tool H
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113 3201 套期工具 arbitrage tool %RlG~a
114 3202 被套期项目 arbitrage project T]&%
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四、所有者权益类 sbWen?
115 4001 实收资本 paid-up capital Fpz)@0K;
116 4002 资本公积 contributed surplus fSe$w#*I
117 4101 盈余公积 earned surplus ]Q?`|a+i
119 4103 本年利润 profit for the current year `#
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120 4104 利润分配 allocation of profits L|O'X4"&_
121 4201 库存股 treasury stock
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五、成本类 ?*2DR:o>@
122 5001 生产成本 production cost );8Nj
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123 5101 制造费用 cost of production <W,M?r+
124 5201 劳务成本 service cost zQ;jaS3hf
125 5301 研发支出 research and development expenditures [2]Ti_
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126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor U"Gg
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127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor O'<5PwhG
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor oCl
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六、损益类 ZGstD2N$
129 6001 主营业务收入 main business income PS" ,
130 6011 利息收入 金融共用 interest income financial sharing %kod31X3<
135 6051 其他业务收入 other business income -vRZCIj!
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Z0Tpz2m
137 6101 公允价值变动损益 sound value flexible loss and profit Z*9Qeu-N:
138 6111 投资收益 income on investment "OIra2O
142 6301 营业外收入 nonrevenue receipt 3LxhQVx2
143 6401 主营业务成本 main business cost ~EYsUC#B_
144 6402 其他业务支出 other business expense m|:O:<
145 6405 营业税金及附加 business tariff and annex 73:y&U
146 6411 利息支出 金融共用 interest expense financial sharing +pGkeZX
155 6601 销售费用 marketing cost &#keI.,
156 6602 管理费用 managing cost Y[(U~l,a+
157 6603 财务费用 financial cost Gxtqzr*
158 6604 勘探费用 exploration expense
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159 6701 资产减值损失 loss from asset devaluation +#||
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160 6711 营业外支出 nonoperating expense jH4,-
161 6801 所得税 income tax b7]MpL
162 6901 以前年度损益调整 prior year profit and loss adjustment