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一、资产类 mHAfK B
1 1001 库存现金 cash on hand >5E1y!
2 1002 银行存款 bank deposit K%_UNivN
5 1015 其他货币资金 other monetary capital t>OEzUd9
9 1101 交易性金融资产 transaction monetary assets {>PEl;,-
11 1121 应收票据 notes receivable L]H'
]wpn=
12 1122 应收账款 Account receivable jo1z#!|Yw}
13 1123 预付账款 account prepaid , h
rv
14 1131 应收股利 dividend receivable /MMnW$)
15 1132 应收利息 accrued interest receivable ?p/}eRgi
21 1231 其他应收款 accounts receivable-others ?~IdPSY
22 1241 坏账准备 had debts reserve K-"`A.:S
28 1401 材料采购 procurement of materials 8_ascvs5
29 1402 在途物资 materials in transit 9KB}?~Nx4
30 1403 原材料 raw materials >j7]gi(
32 1406 库存商品 commodity stocks Y
DW^N]G
33 1407 发出商品 goods in transit TyA
1Qk\
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles *2}f $8
42 1461 存货跌价准备 reserve against stock price declining $BT[fJ'k
43 1501 待摊费用 fees to be apportioned 7KGb2V< t
45 1521 持有至到期投资 hold investment due ,6#%+u}f
46 1522 持有至到期投资减值准备 hold investment due reduction reserve (74y2U6
47 1523 可供出售金融资产 financial assets available for sale 9~$E+m(
48 1524 长期股权投资 long-term stock ownership investment a#G3 dY>
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve a\~118 !
50 1526 投资性房地产 investment real eastate miTff[hsMa
51 1531 长期应收款 long-term account receivable Y@<jvH1
52 1541 未实现融资收益 unrealized financing income WMW=RgiW\
54 1601 固定资产 permanent assets 0rQr#0`
55 1602 累计折旧 accumulated depreciation -E3cS
56 1603 固定资产减值准备permanent assets reduction reserve MslgQmlM
57 1604 在建工程 construction in process x%O6/rl
58 1605 工程物资 engineer material fFoZ!H
59 1606 固定资产清理 disposal of fixed assets c10$5V&@
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @ULWVS#t2
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing dz>Jl},`k
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture j:>0XP
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture QoZZXCU
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture fYzP4
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation *-(o. !#1
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation T$AVMVq
67 1701 无形资产 intangible assets ]T&d_~l
68 1702 累计摊销 accumulated amortization Rry]6(
69 1703 无形资产减值准备 intangible assets reduction reserve `iN\@)E
70 1711 商誉 business reputation eX lJ=S}
71 1801 长期待摊费用 long-term deferred expenses sekei6#fi
72 1811 递延所得税资产 deferred income tax assets l!KPgR
w
73 1901 待处理财产损溢 waiting assets profit and loss )v11j.D
二、负债类 debt group G<$8g-O;D
74 2001 短期借款 short-term loan 9:GP~oI j
81 2101 交易性金融负债 transaction financial liabilities XN>bv|*q
83 2201 应付票据 notes payable "nb.!OG~(
84 2202 应付账款 account payable C(h Td%
85 2205 预收账款 item received in advance I.(@#v7T
86 2211 应付职工薪酬 employee pay payable T
I<3>R
87 2221 应交税费 tax payable |Ldvfd
88 2231 应付股利 dividend payable r{84Y!k~*
89 2232 应付利息 interest payable WRA L/
90 2241 其他应付款 other account payable v`jHd*&6)
97 2401 预提费用 withholding expenses GQJ4d-w
98 2411 预计负债 estimated liabilities 3:8p="$F
99 2501 递延收益 deferred income S("dU`T?
100 2601 长期借款 money borrowed for long term Cz$q"U
101 2602 长期债券 long-term bond ^c>Bh[
106 2801 长期应付款 long-term account payable ~iQBgd@D^
107 2802 未确认融资费用 unacknowledged financial charges 9$U4x|n
108 2811 专项应付款 special accounts payable %W2U$I5
109 2901 递延所得税负债 deferred income tax liabilities u<N`
;s
三、共同类 om9'A=ZU
112 3101 衍生工具 derivative tool ^W9O_5\g4a
113 3201 套期工具 arbitrage tool Iz-mUD0;
114 3202 被套期项目 arbitrage project .pdcwd9
四、所有者权益类 }<@-=
115 4001 实收资本 paid-up capital 4zt:3bWU
116 4002 资本公积 contributed surplus D/ sYH0.V$
117 4101 盈余公积 earned surplus c0rU&+:Ry
119 4103 本年利润 profit for the current year @iXBy:@
120 4104 利润分配 allocation of profits mk^,{D
121 4201 库存股 treasury stock VCiq'LOR,<
五、成本类 p >ua{}!L
122 5001 生产成本 production cost GUqG1u
z9
123 5101 制造费用 cost of production zK1]o-wSAT
124 5201 劳务成本 service cost :g'
'GqGZ
125 5301 研发支出 research and development expenditures pw
S"BTZ
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *5*#Z~dut8
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor GvgTbCxnN
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor O6 s3#iu
六、损益类 2<p@G#(
129 6001 主营业务收入 main business income }{=}^c"t'
130 6011 利息收入 金融共用 interest income financial sharing WiB~sIp
135 6051 其他业务收入 other business income |HYST`
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance E{e
137 6101 公允价值变动损益 sound value flexible loss and profit /{jt]8/;7
138 6111 投资收益 income on investment {^(uoB C/
142 6301 营业外收入 nonrevenue receipt j}s/)}n|
143 6401 主营业务成本 main business cost +F8K%.Q_
144 6402 其他业务支出 other business expense ;Ss!OFK
145 6405 营业税金及附加 business tariff and annex #Ha"rr46p
146 6411 利息支出 金融共用 interest expense financial sharing jAue+tB
155 6601 销售费用 marketing cost 44B D2`nF
156 6602 管理费用 managing cost %t!r
pyD
157 6603 财务费用 financial cost m.`I}
158 6604 勘探费用 exploration expense ZI qXkD
159 6701 资产减值损失 loss from asset devaluation xgj'um
160 6711 营业外支出 nonoperating expense zTfjuI|R
161 6801 所得税 income tax '[%Pdd]!
E
162 6901 以前年度损益调整 prior year profit and loss adjustment