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一、资产类 4hW:c0
1 1001 库存现金 cash on hand x#t?`
2 1002 银行存款 bank deposit (mx}6A
5 1015 其他货币资金 other monetary capital )9+H[
9 1101 交易性金融资产 transaction monetary assets +B4 i,]lCx
11 1121 应收票据 notes receivable T^Hq 5Oy
12 1122 应收账款 Account receivable >n%ckL|rG
13 1123 预付账款 account prepaid %< Jj[F
14 1131 应收股利 dividend receivable UL xgvq
15 1132 应收利息 accrued interest receivable P,k=u$
21 1231 其他应收款 accounts receivable-others 8*eVP*g
22 1241 坏账准备 had debts reserve $^W|@et{
]
28 1401 材料采购 procurement of materials #2%8@?_-M
29 1402 在途物资 materials in transit KD'}9{F,
30 1403 原材料 raw materials tNxKpA |F
32 1406 库存商品 commodity stocks DOq"=R+
33 1407 发出商品 goods in transit W&2r{kCsQ
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ;p:CrFv
42 1461 存货跌价准备 reserve against stock price declining N^jr
43 1501 待摊费用 fees to be apportioned K\5/ ||gi
45 1521 持有至到期投资 hold investment due Q
1x=@lXR
46 1522 持有至到期投资减值准备 hold investment due reduction reserve T
ZarI-A
47 1523 可供出售金融资产 financial assets available for sale S*H
@`Do%d
48 1524 长期股权投资 long-term stock ownership investment x'V:qv*O
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Jv~^hN2
50 1526 投资性房地产 investment real eastate jr^btVOI#\
51 1531 长期应收款 long-term account receivable :PBW=W
52 1541 未实现融资收益 unrealized financing income 2=X.$&a
54 1601 固定资产 permanent assets I1JF2 "{c
55 1602 累计折旧 accumulated depreciation &Vg)/t;
56 1603 固定资产减值准备permanent assets reduction reserve ^C;ULUn3
57 1604 在建工程 construction in process c`7 dNx
58 1605 工程物资 engineer material SI7r`'7A'
59 1606 固定资产清理 disposal of fixed assets \sS0@gnDI
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing KqXPxp^_Al
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing P@U2Q%\
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 1c4:'0
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 #m3!U(Og`
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Bu4@FIK!C
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 ;V84Dy#b
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8#RL2)7Uy`
67 1701 无形资产 intangible assets 4C
9k0]k2
68 1702 累计摊销 accumulated amortization _Pn
1n
69 1703 无形资产减值准备 intangible assets reduction reserve l<yYfGO
70 1711 商誉 business reputation [f=Y*=u9,
71 1801 长期待摊费用 long-term deferred expenses (.kzJ\x
72 1811 递延所得税资产 deferred income tax assets \
F)}brPc
73 1901 待处理财产损溢 waiting assets profit and loss _BG7JvI
二、负债类 debt group seZb;0
74 2001 短期借款 short-term loan %t]{C06w+{
81 2101 交易性金融负债 transaction financial liabilities ZN!<!"~
83 2201 应付票据 notes payable
-K6y#O@@
84 2202 应付账款 account payable
V/yj.aA*@
85 2205 预收账款 item received in advance U=[isi+7
86 2211 应付职工薪酬 employee pay payable
2 e&M/{
87 2221 应交税费 tax payable zEw~t&:e
88 2231 应付股利 dividend payable (dHjf;
89 2232 应付利息 interest payable +_ny{i`'
90 2241 其他应付款 other account payable cpphnGj5
97 2401 预提费用 withholding expenses =|H.r9-PK6
98 2411 预计负债 estimated liabilities ,Eo\(j2F.
99 2501 递延收益 deferred income )oZ2,]us!
100 2601 长期借款 money borrowed for long term lF\2a&YRbn
101 2602 长期债券 long-term bond rW`l1yi*$
106 2801 长期应付款 long-term account payable cuL/y$+EY
107 2802 未确认融资费用 unacknowledged financial charges /?*ut&hwv
108 2811 专项应付款 special accounts payable N: 5 N}am
109 2901 递延所得税负债 deferred income tax liabilities dyB@qh~H
三、共同类 *C.Kd
f3w
112 3101 衍生工具 derivative tool HP:[aR!2P
113 3201 套期工具 arbitrage tool ~gg&G~ET
114 3202 被套期项目 arbitrage project rv2;)3/*
四、所有者权益类 n'!x"O7
115 4001 实收资本 paid-up capital =:\5*
116 4002 资本公积 contributed surplus TwKi_nh2m
117 4101 盈余公积 earned surplus *O7PH1G
119 4103 本年利润 profit for the current year 'Qg.D88
120 4104 利润分配 allocation of profits ?h,.
1Tb
121 4201 库存股 treasury stock GF*uDJ Kp
五、成本类 Q|G|5X
122 5001 生产成本 production cost /`j2%8^N
123 5101 制造费用 cost of production ts
r{-4V
124 5201 劳务成本 service cost vILgM\or
125 5301 研发支出 research and development expenditures c-4z8T#M^
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor WnA
Y<hZ|
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Yh{5O3(;
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor mv(/M
t
六、损益类 uFFC.w
129 6001 主营业务收入 main business income GZm=>!T
130 6011 利息收入 金融共用 interest income financial sharing w4l]rH
135 6051 其他业务收入 other business income 6xu%M&h
t
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance WZ UeW*#=
137 6101 公允价值变动损益 sound value flexible loss and profit R#s_pW{op
138 6111 投资收益 income on investment 1D%E})B6
142 6301 营业外收入 nonrevenue receipt UI*&@!%bzp
143 6401 主营业务成本 main business cost w{GEWD{&
144 6402 其他业务支出 other business expense }Ggn2 X
145 6405 营业税金及附加 business tariff and annex ruy?#rk
146 6411 利息支出 金融共用 interest expense financial sharing :N'
155 6601 销售费用 marketing cost 0f9U:)1z
156 6602 管理费用 managing cost )/Oldyp
157 6603 财务费用 financial cost upFe{M@
158 6604 勘探费用 exploration expense y (=0
159 6701 资产减值损失 loss from asset devaluation ;Hb"SB
160 6711 营业外支出 nonoperating expense /'^BHA|h
161 6801 所得税 income tax m3XT8F*&
162 6901 以前年度损益调整 prior year profit and loss adjustment