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一、资产类 ar#Xe;T!
1 1001 库存现金 cash on hand Alh"ZT^*
2 1002 银行存款 bank deposit !
,*4d
$
5 1015 其他货币资金 other monetary capital Q^_*&},V
9 1101 交易性金融资产 transaction monetary assets jIOrB}
11 1121 应收票据 notes receivable > 0kZ-M5
12 1122 应收账款 Account receivable z;F6:aBa
13 1123 预付账款 account prepaid P*\h)F/3}t
14 1131 应收股利 dividend receivable #$ Q2ijT0
15 1132 应收利息 accrued interest receivable
6[{|'
21 1231 其他应收款 accounts receivable-others p3N/"t&>
22 1241 坏账准备 had debts reserve RdtF5#\z
28 1401 材料采购 procurement of materials m&36$>r=
29 1402 在途物资 materials in transit |hlc#t?
30 1403 原材料 raw materials <NVSF6`
32 1406 库存商品 commodity stocks a#_=c>h;
33 1407 发出商品 goods in transit ap7ZT7KW
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]l~TI8gC
42 1461 存货跌价准备 reserve against stock price declining y!,Ly_x$@
43 1501 待摊费用 fees to be apportioned [RqL0EP
45 1521 持有至到期投资 hold investment due [;E~A
46 1522 持有至到期投资减值准备 hold investment due reduction reserve qVpV ZH!
47 1523 可供出售金融资产 financial assets available for sale DviR D[+q"
48 1524 长期股权投资 long-term stock ownership investment X`n)]~
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve /&`sB|
50 1526 投资性房地产 investment real eastate lebwGW,!
51 1531 长期应收款 long-term account receivable Tw{}Ht_Qq
52 1541 未实现融资收益 unrealized financing income ]3%(
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54 1601 固定资产 permanent assets 1_aUU,|.
55 1602 累计折旧 accumulated depreciation eMDO;q
56 1603 固定资产减值准备permanent assets reduction reserve Hfw*\=p
57 1604 在建工程 construction in process 5,;>b^gXY`
58 1605 工程物资 engineer material 2c
Pd$j
59 1606 固定资产清理 disposal of fixed assets +5>*$L%8T`
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ";PW#VHC
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing B]""%&! O
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 3b#eB
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 +Ui @3Q
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture {4%B^+}T
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 )e1&[0
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 6~t;&)6J
67 1701 无形资产 intangible assets C1V@\mRi
68 1702 累计摊销 accumulated amortization M`~U
H\
69 1703 无形资产减值准备 intangible assets reduction reserve pel{ ;r
70 1711 商誉 business reputation hS?pc<~`#
71 1801 长期待摊费用 long-term deferred expenses zOEdFU{x
72 1811 递延所得税资产 deferred income tax assets VD,p<u{r
73 1901 待处理财产损溢 waiting assets profit and loss D
(>,#F
二、负债类 debt group K
TQy pv
74 2001 短期借款 short-term loan FM80F_G^z
81 2101 交易性金融负债 transaction financial liabilities feI%QnK)U
83 2201 应付票据 notes payable ,?OWwm&J
84 2202 应付账款 account payable Exy|^Dr0
85 2205 预收账款 item received in advance =F B[<%
86 2211 应付职工薪酬 employee pay payable e)#O-y
87 2221 应交税费 tax payable K]
88 2231 应付股利 dividend payable b#17N2xkT
89 2232 应付利息 interest payable +kMVl_`V
90 2241 其他应付款 other account payable &"h 9Awn2
97 2401 预提费用 withholding expenses 2!7)7wlj0
98 2411 预计负债 estimated liabilities 3[RP:W@%
99 2501 递延收益 deferred income n[mVwQ(%
100 2601 长期借款 money borrowed for long term (iT?uMRz
101 2602 长期债券 long-term bond =`1#f
QDt
106 2801 长期应付款 long-term account payable n.323tNY
107 2802 未确认融资费用 unacknowledged financial charges ]+!{^h$
108 2811 专项应付款 special accounts payable CXe2G5
109 2901 递延所得税负债 deferred income tax liabilities tJ_6dH8Y
三、共同类 N>+s8L.?
112 3101 衍生工具 derivative tool -F-RWs{yS
113 3201 套期工具 arbitrage tool 2NNAsr}L
114 3202 被套期项目 arbitrage project ?3#W7sF
四、所有者权益类 Ci}v +
115 4001 实收资本 paid-up capital %/K'VE6pb
116 4002 资本公积 contributed surplus lU}y%J@
117 4101 盈余公积 earned surplus T[z}^"
119 4103 本年利润 profit for the current year ~)
ecQ
120 4104 利润分配 allocation of profits na5:)j4<
121 4201 库存股 treasury stock kwcH$w<I
五、成本类 X:un4B}O
122 5001 生产成本 production cost sM4Qu./
123 5101 制造费用 cost of production ek^=Z`
124 5201 劳务成本 service cost CSA.6uIT
125 5301 研发支出 research and development expenditures >BDK?Y
Mx
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ZSBa+3;z
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor \L-K}U>J
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
^"U-\cx
六、损益类 N y\c>$z
129 6001 主营业务收入 main business income ':mw(`
130 6011 利息收入 金融共用 interest income financial sharing |SO?UIWp
135 6051 其他业务收入 other business income Q?Y\WD
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )t$<FP
137 6101 公允价值变动损益 sound value flexible loss and profit :3uC
W1
138 6111 投资收益 income on investment &sbKN[x M
142 6301 营业外收入 nonrevenue receipt R.Plfm06Ue
143 6401 主营业务成本 main business cost A<1:vV
144 6402 其他业务支出 other business expense pq3W.7z;b
145 6405 营业税金及附加 business tariff and annex |>Q]q
146 6411 利息支出 金融共用 interest expense financial sharing DR d|m<Z
155 6601 销售费用 marketing cost :75$e%'A
156 6602 管理费用 managing cost TpHvZ]c
157 6603 财务费用 financial cost X
J+y5at
158 6604 勘探费用 exploration expense Mdj?;'Yv
159 6701 资产减值损失 loss from asset devaluation HFtl4P
160 6711 营业外支出 nonoperating expense C9,|G7~*q
161 6801 所得税 income tax c Nhy.Z~D
162 6901 以前年度损益调整 prior year profit and loss adjustment