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一、资产类 ~j[mM E}
1 1001 库存现金 cash on hand t;W'<.m_
2 1002 银行存款 bank deposit >'v{o{k|C
5 1015 其他货币资金 other monetary capital h3V;
J
9 1101 交易性金融资产 transaction monetary assets }b+$S'`Bv
11 1121 应收票据 notes receivable Qn \=P*j
12 1122 应收账款 Account receivable : 2A\X' @
13 1123 预付账款 account prepaid P.3kcZ
14 1131 应收股利 dividend receivable b
q8nV
15 1132 应收利息 accrued interest receivable eKe[]/}e9
21 1231 其他应收款 accounts receivable-others gW
^0A)5
22 1241 坏账准备 had debts reserve USV;j%U4*
28 1401 材料采购 procurement of materials RY]jY | E
29 1402 在途物资 materials in transit YbJB.;qK
30 1403 原材料 raw materials ;RS^^vDm
32 1406 库存商品 commodity stocks smPZ%P}P+c
33 1407 发出商品 goods in transit IYe ,VL
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles m0 ]Lc{
42 1461 存货跌价准备 reserve against stock price declining 9,$
n6t;
43 1501 待摊费用 fees to be apportioned ]Uul~T
45 1521 持有至到期投资 hold investment due ?|{tWR,Vb
46 1522 持有至到期投资减值准备 hold investment due reduction reserve %Vhj<gN
47 1523 可供出售金融资产 financial assets available for sale i([|@Y=
48 1524 长期股权投资 long-term stock ownership investment 6JD~G\$
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve <AB({(
50 1526 投资性房地产 investment real eastate *a' I
51 1531 长期应收款 long-term account receivable t]+h.
52 1541 未实现融资收益 unrealized financing income ><{Lh@{
54 1601 固定资产 permanent assets c. uD%
55 1602 累计折旧 accumulated depreciation m'U>=<!D
56 1603 固定资产减值准备permanent assets reduction reserve +GT"n$)+
57 1604 在建工程 construction in process C:RA
(
58 1605 工程物资 engineer material v dPb-z4
59 1606 固定资产清理 disposal of fixed assets |fPR7-
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 35Fs/Gf-n
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing V-lp';bD
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture .`^wRpa2M
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture jR"ACup(
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture e84O
6K6o
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ^`f qK4<
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8:k-]+#o
67 1701 无形资产 intangible assets 4B@Ir)^(*
68 1702 累计摊销 accumulated amortization !DXK\,;>
69 1703 无形资产减值准备 intangible assets reduction reserve FLQ>,=O
70 1711 商誉 business reputation JxQGL{)
>
71 1801 长期待摊费用 long-term deferred expenses zZiga q"
72 1811 递延所得税资产 deferred income tax assets |\N))K-2D
73 1901 待处理财产损溢 waiting assets profit and loss nQd~i0`vB
二、负债类 debt group oEsqLh9a|
74 2001 短期借款 short-term loan t{O2JF#5u
81 2101 交易性金融负债 transaction financial liabilities [q~3$mjQ
83 2201 应付票据 notes payable ?'^yw C`
84 2202 应付账款 account payable %
{A%SDh
85 2205 预收账款 item received in advance .<Jq8J
86 2211 应付职工薪酬 employee pay payable +[Q`I*C
87 2221 应交税费 tax payable P.kf|,8L
88 2231 应付股利 dividend payable 66HxwY3a
89 2232 应付利息 interest payable Oox,4&
90 2241 其他应付款 other account payable &+df@U6i
97 2401 预提费用 withholding expenses #./8inbG
98 2411 预计负债 estimated liabilities eMUsw5=
99 2501 递延收益 deferred income 8)="E
e
100 2601 长期借款 money borrowed for long term |qtZb}"|
101 2602 长期债券 long-term bond uk)D2.eS,
106 2801 长期应付款 long-term account payable
Qo+Y
107 2802 未确认融资费用 unacknowledged financial charges 8\m[Nuq5
108 2811 专项应付款 special accounts payable =HHb ]JE
109 2901 递延所得税负债 deferred income tax liabilities
iM"L%6*I^
三、共同类 9KMtPBZ
112 3101 衍生工具 derivative tool ]_2<uK}fg
113 3201 套期工具 arbitrage tool $aj:\A0f
114 3202 被套期项目 arbitrage project >C -N0H
四、所有者权益类 nOK1Wc%/'
115 4001 实收资本 paid-up capital ]%[. > mR
116 4002 资本公积 contributed surplus *[tLwl.
117 4101 盈余公积 earned surplus S=X_7V
119 4103 本年利润 profit for the current year ]9~6lx3/
120 4104 利润分配 allocation of profits r_3=+
121 4201 库存股 treasury stock |L~RC
五、成本类 0yL%Pjn6
122 5001 生产成本 production cost 3.@ir"vy
123 5101 制造费用 cost of production wZ/b;%I!
124 5201 劳务成本 service cost ^']*UD;
125 5301 研发支出 research and development expenditures /0 86qB|
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor A<{&?_U
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor W+#Zmvo
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z`Xc] cPi
六、损益类 P
RN%4G
129 6001 主营业务收入 main business income HQV#8G#B
130 6011 利息收入 金融共用 interest income financial sharing Yn8aTg[J
135 6051 其他业务收入 other business income ^'$P[
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Pi=B\=gs
137 6101 公允价值变动损益 sound value flexible loss and profit $%"~.L4
138 6111 投资收益 income on investment y-o54e$4Cq
142 6301 营业外收入 nonrevenue receipt 94L>%{59
143 6401 主营业务成本 main business cost @!%HEs!# #
144 6402 其他业务支出 other business expense idNg&'
145 6405 营业税金及附加 business tariff and annex 'Jl73
#3
146 6411 利息支出 金融共用 interest expense financial sharing Kj*$'('
155 6601 销售费用 marketing cost gU@BEn}
156 6602 管理费用 managing cost Ia-nA|LBxI
157 6603 财务费用 financial cost |%fM*F^7/
158 6604 勘探费用 exploration expense DTCOhUIV
159 6701 资产减值损失 loss from asset devaluation w'<"5F`
160 6711 营业外支出 nonoperating expense ]/od p/jm
161 6801 所得税 income tax Il$Jj-)
162 6901 以前年度损益调整 prior year profit and loss adjustment