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一、资产类 orOq5?3
1 1001 库存现金 cash on hand eX1_=?$1P
2 1002 银行存款 bank deposit !mmSF1f
5 1015 其他货币资金 other monetary capital
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9 1101 交易性金融资产 transaction monetary assets zm8k,e +5-
11 1121 应收票据 notes receivable g&{CEfw&
12 1122 应收账款 Account receivable x2TE[#><
13 1123 预付账款 account prepaid G5%k.IRz
14 1131 应收股利 dividend receivable Fi/`3A@68
15 1132 应收利息 accrued interest receivable &@FufpPw/
21 1231 其他应收款 accounts receivable-others +IMt$}7[
22 1241 坏账准备 had debts reserve E@EP9X
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28 1401 材料采购 procurement of materials jGoQXiX
29 1402 在途物资 materials in transit LP !d|X
30 1403 原材料 raw materials %k<+#j6ZH
32 1406 库存商品 commodity stocks K4-_a{)/
33 1407 发出商品 goods in transit p2U6B
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles gF`hlYD
42 1461 存货跌价准备 reserve against stock price declining ?9%$g?3Z
43 1501 待摊费用 fees to be apportioned e,Z[Nox
45 1521 持有至到期投资 hold investment due I:w+lchAMe
46 1522 持有至到期投资减值准备 hold investment due reduction reserve /;vHAtt;f
47 1523 可供出售金融资产 financial assets available for sale g}S%D(~
48 1524 长期股权投资 long-term stock ownership investment F|cli
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49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 2I|lY>Z
50 1526 投资性房地产 investment real eastate c>3j$D+
51 1531 长期应收款 long-term account receivable f|ERZN`uB
52 1541 未实现融资收益 unrealized financing income F("|SOhc
54 1601 固定资产 permanent assets M2;6Cz>,P
55 1602 累计折旧 accumulated depreciation @+1AYVz(k
56 1603 固定资产减值准备permanent assets reduction reserve 8
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57 1604 在建工程 construction in process dd6%3L{cn
58 1605 工程物资 engineer material ZvLI~ul(zT
59 1606 固定资产清理 disposal of fixed assets HYG1BfEaW
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .4l
cES~
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing sy-#E
o#3
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ~1aM5Ba{
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 *CbV/j"P?
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture $d,/(*Y#-
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 +z0s)HU>j
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation f3imkZ(
67 1701 无形资产 intangible assets -knP5"TB
68 1702 累计摊销 accumulated amortization }346uF7C
69 1703 无形资产减值准备 intangible assets reduction reserve >^IUS8v
70 1711 商誉 business reputation
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71 1801 长期待摊费用 long-term deferred expenses ef!f4u\
72 1811 递延所得税资产 deferred income tax assets J qmL|S)
73 1901 待处理财产损溢 waiting assets profit and loss .;S1HOHz4
二、负债类 debt group u?rX:KkS
74 2001 短期借款 short-term loan fz?woVn
81 2101 交易性金融负债 transaction financial liabilities yY*(!^S
83 2201 应付票据 notes payable Sx (E'?]
84 2202 应付账款 account payable F\v~2/J5v
85 2205 预收账款 item received in advance eKLE^`2*@
86 2211 应付职工薪酬 employee pay payable |DP
q~l(d
87 2221 应交税费 tax payable KV-h~C
88 2231 应付股利 dividend payable IxG7eX!
89 2232 应付利息 interest payable W`P>vK@=
90 2241 其他应付款 other account payable B#}EYY
97 2401 预提费用 withholding expenses G{O{
p
98 2411 预计负债 estimated liabilities ep0dT3&
99 2501 递延收益 deferred income lg
D%
100 2601 长期借款 money borrowed for long term +WKN&@
101 2602 长期债券 long-term bond ^t
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106 2801 长期应付款 long-term account payable
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107 2802 未确认融资费用 unacknowledged financial charges 0P{8s
108 2811 专项应付款 special accounts payable c4r9k-w0E
109 2901 递延所得税负债 deferred income tax liabilities rZ)7(0BBs
三、共同类 yjq|8.L[
G
112 3101 衍生工具 derivative tool /d/]#T[Z9
113 3201 套期工具 arbitrage tool P2 qC[1hYH
114 3202 被套期项目 arbitrage project hs:iyr]@9
四、所有者权益类 DO9K
115 4001 实收资本 paid-up capital ,rF!o_7
116 4002 资本公积 contributed surplus hy@b/Y![M
117 4101 盈余公积 earned surplus .<xD'54
119 4103 本年利润 profit for the current year NB86+2stu
120 4104 利润分配 allocation of profits [d-Y1
121 4201 库存股 treasury stock B52dZ b
五、成本类 CJwzjH
122 5001 生产成本 production cost rx@i.+
123 5101 制造费用 cost of production a;nYR5f
124 5201 劳务成本 service cost |5&7;;$
125 5301 研发支出 research and development expenditures cM4{ e^
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor B-"F67 :
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor =Zsxl]h
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor c,M"a
六、损益类 B@*!>R
129 6001 主营业务收入 main business income W7@Vma`
130 6011 利息收入 金融共用 interest income financial sharing dTlEEgR
135 6051 其他业务收入 other business income [-81s!#mkw
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
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137 6101 公允价值变动损益 sound value flexible loss and profit OECVExb@eH
138 6111 投资收益 income on investment V$oj6i{ky
142 6301 营业外收入 nonrevenue receipt o>T
+fBHE
143 6401 主营业务成本 main business cost -w8?Ur1x:
144 6402 其他业务支出 other business expense tA'5ufj*:
145 6405 营业税金及附加 business tariff and annex kA)`i`gt
146 6411 利息支出 金融共用 interest expense financial sharing 1CM8P3
155 6601 销售费用 marketing cost 'A\0^EvVv
156 6602 管理费用 managing cost l<ZHS'-;8
157 6603 财务费用 financial cost Dkh=(+> <
158 6604 勘探费用 exploration expense Fpwhyls
159 6701 资产减值损失 loss from asset devaluation Nez '1
160 6711 营业外支出 nonoperating expense eb6y-TwY
161 6801 所得税 income tax gS`Z>+V5!c
162 6901 以前年度损益调整 prior year profit and loss adjustment