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一、资产类 te! ]9rR
1 1001 库存现金 cash on hand IPr*pQ{;c
2 1002 银行存款 bank deposit %^Q@*+{:f
5 1015 其他货币资金 other monetary capital ~/]\iOL
9 1101 交易性金融资产 transaction monetary assets 7( nz<z p
11 1121 应收票据 notes receivable !ch[I#&J-
12 1122 应收账款 Account receivable ,=q7 }5o Y
13 1123 预付账款 account prepaid h&:Q$*A>
14 1131 应收股利 dividend receivable i;uG:,ro
15 1132 应收利息 accrued interest receivable 5VoOJ_hq
21 1231 其他应收款 accounts receivable-others [Ls2k &) 0
22 1241 坏账准备 had debts reserve g4 .'T51
28 1401 材料采购 procurement of materials w<I5@)i|
29 1402 在途物资 materials in transit 4N%2w(,+8
30 1403 原材料 raw materials + !E{L
32 1406 库存商品 commodity stocks Uy_}@50"l
33 1407 发出商品 goods in transit %~8](]p
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles h
M1&A
42 1461 存货跌价准备 reserve against stock price declining 4c Vs(`g^
43 1501 待摊费用 fees to be apportioned 7E\K!v _
45 1521 持有至到期投资 hold investment due 2yCd :w
g
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 5Xy^I^J
47 1523 可供出售金融资产 financial assets available for sale
;/hH=IT
48 1524 长期股权投资 long-term stock ownership investment =iho
VA:|
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve "0!eb3n
50 1526 投资性房地产 investment real eastate hK9t}NE.O
51 1531 长期应收款 long-term account receivable ,h5-rw'
52 1541 未实现融资收益 unrealized financing income ]Gi+Z1q
54 1601 固定资产 permanent assets h Vt+%tmNy
55 1602 累计折旧 accumulated depreciation c?V*X -
56 1603 固定资产减值准备permanent assets reduction reserve m_PrasZ>
57 1604 在建工程 construction in process >X\s[d &(
58 1605 工程物资 engineer material j 4
&
59 1606 固定资产清理 disposal of fixed assets oE |u;o
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing M~g~LhsF
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing fjK]m.w
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 9 FFfRIVY
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture JK ^B +.
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture )T$f k
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 /Mi-lh^j-
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 71n uTE%!
67 1701 无形资产 intangible assets YCL D!S/?
68 1702 累计摊销 accumulated amortization hAxuZb7 ?
69 1703 无形资产减值准备 intangible assets reduction reserve -$]DO5fY
70 1711 商誉 business reputation !Z0rTC3d
71 1801 长期待摊费用 long-term deferred expenses 0u&?Zy9&
72 1811 递延所得税资产 deferred income tax assets G+QNg .pH
73 1901 待处理财产损溢 waiting assets profit and loss ]cGz ~TN~
二、负债类 debt group Z+h7 0,|
74 2001 短期借款 short-term loan ;o)`9<es!2
81 2101 交易性金融负债 transaction financial liabilities mSfkyw.
83 2201 应付票据 notes payable ^hYR5SX
84 2202 应付账款 account payable a*n%SUP
85 2205 预收账款 item received in advance e2=,n6N]c
86 2211 应付职工薪酬 employee pay payable L_zmU_zD
87 2221 应交税费 tax payable dnWt\>6&
2
88 2231 应付股利 dividend payable =Gg)GSL^
89 2232 应付利息 interest payable @)ju
P- o%
90 2241 其他应付款 other account payable /K<GN7vN
97 2401 预提费用 withholding expenses J^+$L"K
98 2411 预计负债 estimated liabilities xf F&$K"
99 2501 递延收益 deferred income /x8C70W^
100 2601 长期借款 money borrowed for long term :+dWJNY:
101 2602 长期债券 long-term bond y\f 8Ird
106 2801 长期应付款 long-term account payable m 'H
107 2802 未确认融资费用 unacknowledged financial charges rEpK X
108 2811 专项应付款 special accounts payable PuoJw~^h
109 2901 递延所得税负债 deferred income tax liabilities E.Q}
\E
三、共同类 p ra-8z-
112 3101 衍生工具 derivative tool (.nJT"&
113 3201 套期工具 arbitrage tool %_J/&{6G
114 3202 被套期项目 arbitrage project x ;?1# W
四、所有者权益类 [m+O0VK$
115 4001 实收资本 paid-up capital F>_lp,G
116 4002 资本公积 contributed surplus ?[4khQt
117 4101 盈余公积 earned surplus H1u i#5n2
119 4103 本年利润 profit for the current year O@(.ei*HJ!
120 4104 利润分配 allocation of profits f}9`iN=k
121 4201 库存股 treasury stock Jm1AJ4mw
五、成本类 PG~m-W+
122 5001 生产成本 production cost ]H9HO2wGQ
123 5101 制造费用 cost of production =smY/q^3
124 5201 劳务成本 service cost s8I77._s
125 5301 研发支出 research and development expenditures !=Vh2UbC3
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 5J2p^$s
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor *[5#g3
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor /z- C
:k\
六、损益类 n,'AFb4AF
129 6001 主营业务收入 main business income AJ1$$c
130 6011 利息收入 金融共用 interest income financial sharing pS)X\Xyw
135 6051 其他业务收入 other business income P9cI{RI
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;\&bvGj8V
137 6101 公允价值变动损益 sound value flexible loss and profit %fSk
"%u%<
138 6111 投资收益 income on investment ~)CU m[:oM
142 6301 营业外收入 nonrevenue receipt W:( Us y
143 6401 主营业务成本 main business cost m?CjYqvf
144 6402 其他业务支出 other business expense JI; i1@| b
145 6405 营业税金及附加 business tariff and annex ?*5l}y=
146 6411 利息支出 金融共用 interest expense financial sharing ez9M]! 8Lt
155 6601 销售费用 marketing cost {$eZF_}Y^
156 6602 管理费用 managing cost KNyD}1
157 6603 财务费用 financial cost 7Sv5fLu2
158 6604 勘探费用 exploration expense gR6T]v
159 6701 资产减值损失 loss from asset devaluation o;-! ?uJ
160 6711 营业外支出 nonoperating expense g wjv&.T6^
161 6801 所得税 income tax DppvUiQB!a
162 6901 以前年度损益调整 prior year profit and loss adjustment
