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一、资产类 h5@JS1cY
1 1001 库存现金 cash on hand @;{iCVW
2 1002 银行存款 bank deposit 9w$+Qc
5 1015 其他货币资金 other monetary capital j6BFh=?D
9 1101 交易性金融资产 transaction monetary assets vtXZ`[D,l)
11 1121 应收票据 notes receivable
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12 1122 应收账款 Account receivable HeM-
13 1123 预付账款 account prepaid 5}`e"X
14 1131 应收股利 dividend receivable iIU>:)i
15 1132 应收利息 accrued interest receivable ]ru
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21 1231 其他应收款 accounts receivable-others 3!u:*ibt
22 1241 坏账准备 had debts reserve D<xDj#Z~1
28 1401 材料采购 procurement of materials e `Tssa+
29 1402 在途物资 materials in transit pv,I_"
30 1403 原材料 raw materials q#.+P1"U
32 1406 库存商品 commodity stocks 0/zgjT|fe
33 1407 发出商品 goods in transit $(;0;!t.
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Y !AQ7F
42 1461 存货跌价准备 reserve against stock price declining u'aWvN y+
43 1501 待摊费用 fees to be apportioned ;Y`k-R:E6A
45 1521 持有至到期投资 hold investment due 6q~*\KRk
46 1522 持有至到期投资减值准备 hold investment due reduction reserve f=nVK4Du
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47 1523 可供出售金融资产 financial assets available for sale r r(UE
48 1524 长期股权投资 long-term stock ownership investment G1/
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ?a` $Y>?h
50 1526 投资性房地产 investment real eastate HH'5kE0;d
51 1531 长期应收款 long-term account receivable Z;J{&OJ3qM
52 1541 未实现融资收益 unrealized financing income 1fU~&?&-u
54 1601 固定资产 permanent assets
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55 1602 累计折旧 accumulated depreciation aKC3vR0
56 1603 固定资产减值准备permanent assets reduction reserve t}-rN5GO
57 1604 在建工程 construction in process |BA<> WE
58 1605 工程物资 engineer material p`3$NCJN
59 1606 固定资产清理 disposal of fixed assets |=ljN7]!
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 $Z4IPs
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )n1 7}Qm`V
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 2f.4P]s`T
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture F[==vte|
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation \k*h& :$
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation w}``2djR'W
67 1701 无形资产 intangible assets '@eH)wh@m)
68 1702 累计摊销 accumulated amortization wM&WR2
69 1703 无形资产减值准备 intangible assets reduction reserve Q)}z$h55
70 1711 商誉 business reputation g(F? qP_K
71 1801 长期待摊费用 long-term deferred expenses v(z2,?/4
72 1811 递延所得税资产 deferred income tax assets cY[qX/0~
73 1901 待处理财产损溢 waiting assets profit and loss
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二、负债类 debt group }A'Ro/n
74 2001 短期借款 short-term loan Y!lc/[8
81 2101 交易性金融负债 transaction financial liabilities \x+ "1
83 2201 应付票据 notes payable jd?NN:
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84 2202 应付账款 account payable ^ l9NF
85 2205 预收账款 item received in advance PU^@BZ_m
86 2211 应付职工薪酬 employee pay payable 6T{SRN{
87 2221 应交税费 tax payable K^+}__;]
88 2231 应付股利 dividend payable U Zc%XZ`"V
89 2232 应付利息 interest payable 2q*aq%
90 2241 其他应付款 other account payable 9U~sRj=D
97 2401 预提费用 withholding expenses odC}RdN
98 2411 预计负债 estimated liabilities Gu@Znh-D
99 2501 递延收益 deferred income 4+15`
100 2601 长期借款 money borrowed for long term gVI2{\a
101 2602 长期债券 long-term bond |!H@{o
106 2801 长期应付款 long-term account payable c %.v
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107 2802 未确认融资费用 unacknowledged financial charges r&c31k]E
108 2811 专项应付款 special accounts payable ,Frdi>7 ~
109 2901 递延所得税负债 deferred income tax liabilities {>R'IjFc
三、共同类 088"7 s
112 3101 衍生工具 derivative tool ##clReS
113 3201 套期工具 arbitrage tool )90K^$93"
114 3202 被套期项目 arbitrage project P V,AN
四、所有者权益类 :T# "bY
115 4001 实收资本 paid-up capital Z@bGLS
116 4002 资本公积 contributed surplus N"rZK/@}
117 4101 盈余公积 earned surplus (YH/#n1"{
119 4103 本年利润 profit for the current year [p[C45d=<
120 4104 利润分配 allocation of profits cWNWgdk,`V
121 4201 库存股 treasury stock ;f)o_:(JJ
五、成本类 SebJ}P1x
122 5001 生产成本 production cost >*cg
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123 5101 制造费用 cost of production Z* L{;
124 5201 劳务成本 service cost W;@9x1jKX
125 5301 研发支出 research and development expenditures j: /cJt
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor !_SIq`5]@
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor d65t"U
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor yCOIv!/zy
六、损益类 T&PLvyBL
129 6001 主营业务收入 main business income mFXkrvOf,
130 6011 利息收入 金融共用 interest income financial sharing Ar VNynQ
135 6051 其他业务收入 other business income W:z!fh-
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance aj)?P
137 6101 公允价值变动损益 sound value flexible loss and profit N_Y*Z`Xb
138 6111 投资收益 income on investment y:3d`E4Xw
142 6301 营业外收入 nonrevenue receipt gaXKP1m^
143 6401 主营业务成本 main business cost JDy ;Jb
144 6402 其他业务支出 other business expense -*r]9f6x
145 6405 营业税金及附加 business tariff and annex ~ GW8|tw
146 6411 利息支出 金融共用 interest expense financial sharing 0x/3Xz
155 6601 销售费用 marketing cost T^~9'KDd
156 6602 管理费用 managing cost ^HasT4M+x
157 6603 财务费用 financial cost Zc9j_.?*
158 6604 勘探费用 exploration expense =ykOh_M
159 6701 资产减值损失 loss from asset devaluation ZT'Sw%U:
160 6711 营业外支出 nonoperating expense XU19+mW=P
161 6801 所得税 income tax |U4t 8
162 6901 以前年度损益调整 prior year profit and loss adjustment