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一、资产类 c5l.B#-lY
1 1001 库存现金 cash on hand h[1MtmNw
2 1002 银行存款 bank deposit ujaGNg?,
5 1015 其他货币资金 other monetary capital jR22t`4
9 1101 交易性金融资产 transaction monetary assets UXugRk%d
11 1121 应收票据 notes receivable z4+k7a@jn
12 1122 应收账款 Account receivable p
|jV{P
13 1123 预付账款 account prepaid <2|O:G
14 1131 应收股利 dividend receivable Nz+949X
15 1132 应收利息 accrued interest receivable wztA3ZL*W1
21 1231 其他应收款 accounts receivable-others 8V)^R(\;
22 1241 坏账准备 had debts reserve zj`v?#ET
28 1401 材料采购 procurement of materials s3O} 6
29 1402 在途物资 materials in transit /X(t1 +
30 1403 原材料 raw materials C>$E%=h+_
32 1406 库存商品 commodity stocks O<"}|nbmQ[
33 1407 发出商品 goods in transit Q/I!}C4
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles /VzI'^
42 1461 存货跌价准备 reserve against stock price declining |8=nL$u
43 1501 待摊费用 fees to be apportioned R_68-WO
45 1521 持有至到期投资 hold investment due '0uhD.|G
46 1522 持有至到期投资减值准备 hold investment due reduction reserve =p?WBZT|:
47 1523 可供出售金融资产 financial assets available for sale ]dk8lZ;bo
48 1524 长期股权投资 long-term stock ownership investment *@Y3oh}
S
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve < hO
/jB
50 1526 投资性房地产 investment real eastate #hf
ak
51 1531 长期应收款 long-term account receivable @,u/w4
52 1541 未实现融资收益 unrealized financing income /yF QeE
54 1601 固定资产 permanent assets T ;vF(
55 1602 累计折旧 accumulated depreciation xw
T%),
56 1603 固定资产减值准备permanent assets reduction reserve L19C<5>
57 1604 在建工程 construction in process BV(8y.H
58 1605 工程物资 engineer material %Gj8F4{
59 1606 固定资产清理 disposal of fixed assets x.zbD8l/9
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {]_r W/
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =ng\ 9y[;D
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture wUQw!%?>
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 ~r$jza~o(
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =gvBz | +
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation >O?U=OeD
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation I_%a{$Gjl
67 1701 无形资产 intangible assets &jczO-R^
68 1702 累计摊销 accumulated amortization \&3"<6xA
69 1703 无形资产减值准备 intangible assets reduction reserve q7Dw_<
70 1711 商誉 business reputation ,FMx5$
71 1801 长期待摊费用 long-term deferred expenses ~L_hZso4
72 1811 递延所得税资产 deferred income tax assets \,&co
73 1901 待处理财产损溢 waiting assets profit and loss \nB8WSvk2W
二、负债类 debt group
wm")[!h)v
74 2001 短期借款 short-term loan f<*Js)k
81 2101 交易性金融负债 transaction financial liabilities nJ"YIT1K]p
83 2201 应付票据 notes payable HJ[/|NZU$
84 2202 应付账款 account payable pY~,(s|Qb
85 2205 预收账款 item received in advance vZ N!Zl7S
86 2211 应付职工薪酬 employee pay payable mBJeqG
87 2221 应交税费 tax payable J}@z_^|"mJ
88 2231 应付股利 dividend payable
,H2D
89 2232 应付利息 interest payable v-Fg
+
90 2241 其他应付款 other account payable `S.ZS}~!F
97 2401 预提费用 withholding expenses U_$
qi
98 2411 预计负债 estimated liabilities xD /9F18
99 2501 递延收益 deferred income Ppt2A6W
100 2601 长期借款 money borrowed for long term 7kK #\dI
101 2602 长期债券 long-term bond ZP$-uaa-
106 2801 长期应付款 long-term account payable /
c-r
107 2802 未确认融资费用 unacknowledged financial charges 5"]~oPK
108 2811 专项应付款 special accounts payable `^Eae
109 2901 递延所得税负债 deferred income tax liabilities ls `,EFF
三、共同类 ym/fFm6h
112 3101 衍生工具 derivative tool :nS;
W
113 3201 套期工具 arbitrage tool V0(o~w/W%!
114 3202 被套期项目 arbitrage project -:9P%jWt
四、所有者权益类 $DC*i-}qFg
115 4001 实收资本 paid-up capital [kzd(u
116 4002 资本公积 contributed surplus 7Irau_
117 4101 盈余公积 earned surplus j:&4-K};Z`
119 4103 本年利润 profit for the current year _#s=h_
FD
120 4104 利润分配 allocation of profits rgf# wH%hN
121 4201 库存股 treasury stock TLf9>=
OVh
五、成本类 R@yyur~'_(
122 5001 生产成本 production cost ror|R@;y
123 5101 制造费用 cost of production )wtaKF.-
124 5201 劳务成本 service cost _l],
"[d
125 5301 研发支出 research and development expenditures ,prF6*g+WE
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?Xo*1Z =
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor FvuGup`w
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor w[-Fm+A>
六、损益类 XJ+6FT/qss
129 6001 主营业务收入 main business income qr50E[
130 6011 利息收入 金融共用 interest income financial sharing 9
ASb>A2~
135 6051 其他业务收入 other business income o}'bv
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (zYy}g#n
137 6101 公允价值变动损益 sound value flexible loss and profit $W42vjr4
138 6111 投资收益 income on investment dj&}Gedy
142 6301 营业外收入 nonrevenue receipt q*AQq=
143 6401 主营业务成本 main business cost c<BO gNr
144 6402 其他业务支出 other business expense y3;q_4.
145 6405 营业税金及附加 business tariff and annex /DO/Tqdfe
146 6411 利息支出 金融共用 interest expense financial sharing Gy Qm/I
155 6601 销售费用 marketing cost 0l#)fJo
156 6602 管理费用 managing cost m&oi8 P-6
157 6603 财务费用 financial cost F'?I-jtI
158 6604 勘探费用 exploration expense @C-dG7U.P
159 6701 资产减值损失 loss from asset devaluation O^I[
(8Y8
160 6711 营业外支出 nonoperating expense "4j:[9vR\
161 6801 所得税 income tax geefnb
162 6901 以前年度损益调整 prior year profit and loss adjustment