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一、资产类 ObyF~j}j
1 1001 库存现金 cash on hand d09qZj>
2 1002 银行存款 bank deposit $[1J[eY*
5 1015 其他货币资金 other monetary capital FIEA'kUy
9 1101 交易性金融资产 transaction monetary assets w$1B|7tX;2
11 1121 应收票据 notes receivable XK=-$2n
12 1122 应收账款 Account receivable |iLf;8_:
13 1123 预付账款 account prepaid $F
M:8^
14 1131 应收股利 dividend receivable ?Tr\r1s]
15 1132 应收利息 accrued interest receivable l?Qbwv}
21 1231 其他应收款 accounts receivable-others %%h0 H[5*
22 1241 坏账准备 had debts reserve Sz'H{?"
28 1401 材料采购 procurement of materials 6
#m:=
29 1402 在途物资 materials in transit P'<D0
30 1403 原材料 raw materials hqwDlapTt
32 1406 库存商品 commodity stocks W#sCvI@
33 1407 发出商品 goods in transit 7LrWS83
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >= VCKN2'j
42 1461 存货跌价准备 reserve against stock price declining EWNm }C9
43 1501 待摊费用 fees to be apportioned hvo7T@*'
45 1521 持有至到期投资 hold investment due yZyB.wT
46 1522 持有至到期投资减值准备 hold investment due reduction reserve tB/'3#o
47 1523 可供出售金融资产 financial assets available for sale N`xXH
48 1524 长期股权投资 long-term stock ownership investment FNy-&{P2
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve h(MNH6B1
50 1526 投资性房地产 investment real eastate L[aA4`
51 1531 长期应收款 long-term account receivable RJa1pYK
52 1541 未实现融资收益 unrealized financing income c)B
<d#
54 1601 固定资产 permanent assets dR@XwEpP
55 1602 累计折旧 accumulated depreciation $s`#&.>c-
56 1603 固定资产减值准备permanent assets reduction reserve 8=Aoj%l#
57 1604 在建工程 construction in process `Dp_c&9]
58 1605 工程物资 engineer material S>nf]J`
59 1606 固定资产清理 disposal of fixed assets Wa!}$q+
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 5q 95.rw
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing t=BXuFiu
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Z.E@aml\
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 ywkyxt
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 2'T uS?
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 m$!Ex}2
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation =}wqo6Bn|
67 1701 无形资产 intangible assets O&@pi-=o
68 1702 累计摊销 accumulated amortization qku}cWD9/_
69 1703 无形资产减值准备 intangible assets reduction reserve -![>aqWmj1
70 1711 商誉 business reputation gt|:K)[,6
71 1801 长期待摊费用 long-term deferred expenses B82SAV/O
72 1811 递延所得税资产 deferred income tax assets dk[MT'DV
73 1901 待处理财产损溢 waiting assets profit and loss Lxqv
二、负债类 debt group /pYp,ak
74 2001 短期借款 short-term loan ipH'}~=ID
81 2101 交易性金融负债 transaction financial liabilities Uf\,U8U B
83 2201 应付票据 notes payable O;H|nW}
84 2202 应付账款 account payable i{2ny$55h
85 2205 预收账款 item received in advance R!y`p:O
C
86 2211 应付职工薪酬 employee pay payable ,f)#&}x*2+
87 2221 应交税费 tax payable 2Mw^EjR
88 2231 应付股利 dividend payable >^TcO
89 2232 应付利息 interest payable /j$`Cq3I
90 2241 其他应付款 other account payable a*bAf'=
97 2401 预提费用 withholding expenses J[{?Y'RUM
98 2411 预计负债 estimated liabilities W`g zMx
99 2501 递延收益 deferred income 07
#e{
100 2601 长期借款 money borrowed for long term _]6n]koD,
101 2602 长期债券 long-term bond 4B$|UG
106 2801 长期应付款 long-term account payable Z,JoxK2"
107 2802 未确认融资费用 unacknowledged financial charges G^&P'*
108 2811 专项应付款 special accounts payable s~n@|
m9k
109 2901 递延所得税负债 deferred income tax liabilities MR}h}JEx0
三、共同类 " gQJeMU
112 3101 衍生工具 derivative tool "?r_A*U
113 3201 套期工具 arbitrage tool ;:Q&Rf"@%
114 3202 被套期项目 arbitrage project @D+2dT0[M
四、所有者权益类 ~tB#Q6`nB
115 4001 实收资本 paid-up capital `FHKQS5
116 4002 资本公积 contributed surplus /M5R<rl
117 4101 盈余公积 earned surplus Y |'}VU
119 4103 本年利润 profit for the current year \SyG#.$
120 4104 利润分配 allocation of profits Pt\GVWi_t
121 4201 库存股 treasury stock b<\aJb{2
五、成本类 Y@2v/O,\
122 5001 生产成本 production cost {2T;^+KE
123 5101 制造费用 cost of production 'v 0(ki#
124 5201 劳务成本 service cost +Z1y1%a
125 5301 研发支出 research and development expenditures B*&HQW *u
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor kJk6lPSqi7
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor vNSeNS@jxC
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor D]NJ^.X
六、损益类 ePscSMx&
129 6001 主营业务收入 main business income ?AYb@&%
130 6011 利息收入 金融共用 interest income financial sharing c$b~?Mx
135 6051 其他业务收入 other business income e=sV>z>
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0+ 3{fD/
137 6101 公允价值变动损益 sound value flexible loss and profit r O-=):2
138 6111 投资收益 income on investment
49-wFF
142 6301 营业外收入 nonrevenue receipt O%*:fd,o-
143 6401 主营业务成本 main business cost K %.>o
144 6402 其他业务支出 other business expense jSdW?IH
145 6405 营业税金及附加 business tariff and annex >bbvQb+j
146 6411 利息支出 金融共用 interest expense financial sharing xV>sc;PEb
155 6601 销售费用 marketing cost xM2UwTpW
156 6602 管理费用 managing cost `L7Cf&W\l8
157 6603 财务费用 financial cost f(E[jwy
158 6604 勘探费用 exploration expense .M( [n-
159 6701 资产减值损失 loss from asset devaluation P
\{}yd
160 6711 营业外支出 nonoperating expense O\q-Ai
161 6801 所得税 income tax h%8C_mA
162 6901 以前年度损益调整 prior year profit and loss adjustment