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一、资产类 \:sk9k
1 1001 库存现金 cash on hand !b%,'f y)
2 1002 银行存款 bank deposit u~71l)LA
5 1015 其他货币资金 other monetary capital }%{=].)L
9 1101 交易性金融资产 transaction monetary assets y<r44a_!
11 1121 应收票据 notes receivable v_-ls"l
12 1122 应收账款 Account receivable -fM1$/
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13 1123 预付账款 account prepaid \r]('x3S
14 1131 应收股利 dividend receivable -]&<Sr-
15 1132 应收利息 accrued interest receivable
d]k='
21 1231 其他应收款 accounts receivable-others |'@[N,
22 1241 坏账准备 had debts reserve ry,}F@P&
28 1401 材料采购 procurement of materials T` ;k!F46
29 1402 在途物资 materials in transit ,#%SK;1<
30 1403 原材料 raw materials ,iOZ|
32 1406 库存商品 commodity stocks G4yUC<TqBP
33 1407 发出商品 goods in transit P7 8uq
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles h]C2 8=N
42 1461 存货跌价准备 reserve against stock price declining n49s3|#)G
43 1501 待摊费用 fees to be apportioned -eYL*Pa
45 1521 持有至到期投资 hold investment due ,%= '>A
46 1522 持有至到期投资减值准备 hold investment due reduction reserve K|~AA"I;
47 1523 可供出售金融资产 financial assets available for sale g!`BXmW
48 1524 长期股权投资 long-term stock ownership investment [Ye5Y?
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve t|".=3%G
50 1526 投资性房地产 investment real eastate 9<qx!-s2rr
51 1531 长期应收款 long-term account receivable ;5RIwD
52 1541 未实现融资收益 unrealized financing income i -V0Lm/
54 1601 固定资产 permanent assets ^=#!D[xj>
55 1602 累计折旧 accumulated depreciation #,Bj!'Q'-
56 1603 固定资产减值准备permanent assets reduction reserve 3AP YO
57 1604 在建工程 construction in process gDc]^K4>
58 1605 工程物资 engineer material cV(H<"I
59 1606 固定资产清理 disposal of fixed assets &O{t^D)F
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing MZiF];OY
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing agTK=
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }u7D9_KU
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 P59uALi
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture M[vCpa
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 '7=<#Blc
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2E([#Pzb
67 1701 无形资产 intangible assets +TWJNI
68 1702 累计摊销 accumulated amortization k
pY%&
69 1703 无形资产减值准备 intangible assets reduction reserve ,m"l\jP
70 1711 商誉 business reputation o7QK8#
71 1801 长期待摊费用 long-term deferred expenses Q^kMCrp
72 1811 递延所得税资产 deferred income tax assets hf[IEK
73 1901 待处理财产损溢 waiting assets profit and loss bF7`] 83
二、负债类 debt group s3y}Yg
74 2001 短期借款 short-term loan y(ldO;.
81 2101 交易性金融负债 transaction financial liabilities h?3f5G*&H
83 2201 应付票据 notes payable 'U*udkn 2]
84 2202 应付账款 account payable fIlIH
85 2205 预收账款 item received in advance !?Tzk&'
86 2211 应付职工薪酬 employee pay payable ;q^,[(8
87 2221 应交税费 tax payable B4 <_"0
88 2231 应付股利 dividend payable J
b|mXNcL
89 2232 应付利息 interest payable 5\5~L
90 2241 其他应付款 other account payable hAYQ6g$A
97 2401 预提费用 withholding expenses G)K9la<p
98 2411 预计负债 estimated liabilities H|'$dO)W
99 2501 递延收益 deferred income 1URT2$2p
100 2601 长期借款 money borrowed for long term [ y$j9
101 2602 长期债券 long-term bond r}Q@VS%%
106 2801 长期应付款 long-term account payable ]#+5)[N$>
107 2802 未确认融资费用 unacknowledged financial charges _4g}kL02.
108 2811 专项应付款 special accounts payable rufRaar
109 2901 递延所得税负债 deferred income tax liabilities U bpg92
三、共同类 Dj/Q1KY$m
112 3101 衍生工具 derivative tool *Y^5M"AB_
113 3201 套期工具 arbitrage tool CVi<~7Am\
114 3202 被套期项目 arbitrage project
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四、所有者权益类 Z|f^nH#-C
115 4001 实收资本 paid-up capital !/[AQ{**T!
116 4002 资本公积 contributed surplus 6pSRum
117 4101 盈余公积 earned surplus 7?*~oVZW
119 4103 本年利润 profit for the current year ,\Z8*Jr3Q
120 4104 利润分配 allocation of profits KF*B
121 4201 库存股 treasury stock >l6XZQ
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五、成本类 s-y'<(ll
122 5001 生产成本 production cost 7Ljs4>%l9j
123 5101 制造费用 cost of production )vxVg*.Ee
124 5201 劳务成本 service cost
; \Y-
125 5301 研发支出 research and development expenditures Ynv 9v\n|
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor '[0
3L9
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Pau&4h0
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T9,lblUQ
六、损益类 ;o
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129 6001 主营业务收入 main business income t^dakL
130 6011 利息收入 金融共用 interest income financial sharing %pQdq[J={
135 6051 其他业务收入 other business income 6S` ,j
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance us(sZG
137 6101 公允价值变动损益 sound value flexible loss and profit :6qU
SE
138 6111 投资收益 income on investment `1DU b7<
142 6301 营业外收入 nonrevenue receipt _AA`R`p;
143 6401 主营业务成本 main business cost v#zfs'
144 6402 其他业务支出 other business expense 5LnB]dW
145 6405 营业税金及附加 business tariff and annex Y>c5:F;
146 6411 利息支出 金融共用 interest expense financial sharing PLlx~A
155 6601 销售费用 marketing cost KX&Od@cQ$
156 6602 管理费用 managing cost 1WZKQeOo
157 6603 财务费用 financial cost Fvcq^uZ
158 6604 勘探费用 exploration expense %DHP
159 6701 资产减值损失 loss from asset devaluation zcbA)
160 6711 营业外支出 nonoperating expense +X4ttv
161 6801 所得税 income tax rQAbN6
162 6901 以前年度损益调整 prior year profit and loss adjustment