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一、资产类 6->b(B V
$
1 1001 库存现金 cash on hand 8
jT"H
ZB6
2 1002 银行存款 bank deposit P~#jvm!
5 1015 其他货币资金 other monetary capital <L`R!}
9 1101 交易性金融资产 transaction monetary assets q&M;rIo?
11 1121 应收票据 notes receivable 8]c`n!u=`
12 1122 应收账款 Account receivable 4>|
5B:
13 1123 预付账款 account prepaid NUU}8a(K
14 1131 应收股利 dividend receivable 2H /a&uo@n
15 1132 应收利息 accrued interest receivable uZ^i8;i
21 1231 其他应收款 accounts receivable-others 2 rH6ap
22 1241 坏账准备 had debts reserve )CB?gW
28 1401 材料采购 procurement of materials "6}+|!"$
29 1402 在途物资 materials in transit {kzM*!g
30 1403 原材料 raw materials LY
>JE6zTt
32 1406 库存商品 commodity stocks 3S9~rLrn?
33 1407 发出商品 goods in transit ?-VN+
d7
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ff0B*0
42 1461 存货跌价准备 reserve against stock price declining iaC$K@a{
43 1501 待摊费用 fees to be apportioned :Y'nye3:
45 1521 持有至到期投资 hold investment due Yv;aQF"a
46 1522 持有至到期投资减值准备 hold investment due reduction reserve O~S}u
47 1523 可供出售金融资产 financial assets available for sale :K~7BJ(HO
48 1524 长期股权投资 long-term stock ownership investment i6-K!
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve &yN<@.
50 1526 投资性房地产 investment real eastate WS(c0c
51 1531 长期应收款 long-term account receivable ?R+$4;iy
52 1541 未实现融资收益 unrealized financing income pr?/rXw
54 1601 固定资产 permanent assets #-W5$1
55 1602 累计折旧 accumulated depreciation =Dz[|$dV
56 1603 固定资产减值准备permanent assets reduction reserve aZ^lI
6@+4
57 1604 在建工程 construction in process '71btd1
58 1605 工程物资 engineer material n5i}J/Sa2
59 1606 固定资产清理 disposal of fixed assets `MD/CFl4
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing v!uLd.(
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing y6s$.93
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture /?GBp[(0
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture )Ga6O2
:
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture t|q=NK/
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation joG>=o
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation NWvxbv
67 1701 无形资产 intangible assets Gl:ASPZ6
68 1702 累计摊销 accumulated amortization g :EU\
69 1703 无形资产减值准备 intangible assets reduction reserve 5Zov<+kE
70 1711 商誉 business reputation "f3>20}
71 1801 长期待摊费用 long-term deferred expenses /[s$A?
72 1811 递延所得税资产 deferred income tax assets $CmTsnR1#y
73 1901 待处理财产损溢 waiting assets profit and loss ox6rR
二、负债类 debt group Nm~#$orI|
74 2001 短期借款 short-term loan p5K
NqqZZ
81 2101 交易性金融负债 transaction financial liabilities B]vj1m`9
83 2201 应付票据 notes payable SS`C0&I@p
84 2202 应付账款 account payable l.BNe)1!22
85 2205 预收账款 item received in advance \9p;md`
86 2211 应付职工薪酬 employee pay payable N9Ml&*%oX{
87 2221 应交税费 tax payable |`nVr>QF&
88 2231 应付股利 dividend payable q~3&f
89 2232 应付利息 interest payable U*@_T 3N
90 2241 其他应付款 other account payable a|NU)mgEI
97 2401 预提费用 withholding expenses vpDs5tUl
98 2411 预计负债 estimated liabilities ~iWSc8-
99 2501 递延收益 deferred income S&*pR3,u
100 2601 长期借款 money borrowed for long term J[l K
101 2602 长期债券 long-term bond 3(%,2
106 2801 长期应付款 long-term account payable >UMnItq(
l
107 2802 未确认融资费用 unacknowledged financial charges To`?<]8
108 2811 专项应付款 special accounts payable s__g*%@B
b
109 2901 递延所得税负债 deferred income tax liabilities UwU]l
17~
三、共同类 zMKL: Um"
112 3101 衍生工具 derivative tool Ei-OuDM;)
113 3201 套期工具 arbitrage tool l&B'.6XKs
114 3202 被套期项目 arbitrage project MeX1y]<It
四、所有者权益类 fm0(
115 4001 实收资本 paid-up capital ]@YQi<d2^
116 4002 资本公积 contributed surplus R.N*G]K5
117 4101 盈余公积 earned surplus #pfosC[
119 4103 本年利润 profit for the current year %a `dOEO
120 4104 利润分配 allocation of profits vvxj{fxb)
121 4201 库存股 treasury stock N3p3"4_]fy
五、成本类 P vwIO_W
122 5001 生产成本 production cost 1tdCzbEn+
123 5101 制造费用 cost of production k6BgY|0g C
124 5201 劳务成本 service cost
ZsZ1
125 5301 研发支出 research and development expenditures G.8b\E~
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor sLIP|i
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Z"Oa5V6[A
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Vi WgX.
六、损益类 *\", qMp
129 6001 主营业务收入 main business income s jm79/
130 6011 利息收入 金融共用 interest income financial sharing EB<q.
135 6051 其他业务收入 other business income Sj?sw]3
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 7`HU
wu
137 6101 公允价值变动损益 sound value flexible loss and profit Q%^bA,$&D
138 6111 投资收益 income on investment 'OCo1|iK~
142 6301 营业外收入 nonrevenue receipt
@U@ yIv
143 6401 主营业务成本 main business cost <>_WdAOuD
144 6402 其他业务支出 other business expense
+;;%Atgn
145 6405 营业税金及附加 business tariff and annex Z;D3lbqE
146 6411 利息支出 金融共用 interest expense financial sharing &,]+>
155 6601 销售费用 marketing cost Xkom@F~]
156 6602 管理费用 managing cost ;NE/!!
157 6603 财务费用 financial cost ZnLk :6'
158 6604 勘探费用 exploration expense lVtn$frp
159 6701 资产减值损失 loss from asset devaluation /g'-*:a
160 6711 营业外支出 nonoperating expense y#;VGf6lj
161 6801 所得税 income tax !#1A7[WN
162 6901 以前年度损益调整 prior year profit and loss adjustment