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一、资产类 S|N_ o
1 1001 库存现金 cash on hand X5$ Iyis
2 1002 银行存款 bank deposit ;dgp+
5 1015 其他货币资金 other monetary capital zHRplm+i
9 1101 交易性金融资产 transaction monetary assets >}i E(
11 1121 应收票据 notes receivable C33J5'(CA
12 1122 应收账款 Account receivable 9qzHS~l
13 1123 预付账款 account prepaid o3P${Rq
14 1131 应收股利 dividend receivable SoK
iE
15 1132 应收利息 accrued interest receivable I,vJbvvl!
21 1231 其他应收款 accounts receivable-others Qpc__dA\
22 1241 坏账准备 had debts reserve Iit;F
28 1401 材料采购 procurement of materials /7^4O(iG
29 1402 在途物资 materials in transit t-bB>q#3>
30 1403 原材料 raw materials -x`@6
32 1406 库存商品 commodity stocks +',S]Edx
33 1407 发出商品 goods in transit ]&+s6{}
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]Q)OL
42 1461 存货跌价准备 reserve against stock price declining #.)0xfGW)n
43 1501 待摊费用 fees to be apportioned je=a/Y=%U{
45 1521 持有至到期投资 hold investment due 'I6i,+D/q
46 1522 持有至到期投资减值准备 hold investment due reduction reserve R!gEwTk
47 1523 可供出售金融资产 financial assets available for sale >U27];}y
48 1524 长期股权投资 long-term stock ownership investment tl^9WG
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $B5aje}i
50 1526 投资性房地产 investment real eastate \"OG6G_>$
51 1531 长期应收款 long-term account receivable n9ej7oj
52 1541 未实现融资收益 unrealized financing income ]jp6k<KF
54 1601 固定资产 permanent assets I
:1C8*/
55 1602 累计折旧 accumulated depreciation T}v4*O.,
56 1603 固定资产减值准备permanent assets reduction reserve .Vvx,>>D
57 1604 在建工程 construction in process Ean5b>\
58 1605 工程物资 engineer material ],Do6
@M-
59 1606 固定资产清理 disposal of fixed assets Cjlk
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Z o(rTCZX
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing z5*'{t)
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture YO}<Ytx
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 M&9+6e'-F
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture $}<e|3_
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Si;H0uP O
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +Q"4Migbe@
67 1701 无形资产 intangible assets FP4P|kl/9'
68 1702 累计摊销 accumulated amortization #BH*Z(
69 1703 无形资产减值准备 intangible assets reduction reserve Ry6@VQ"NLb
70 1711 商誉 business reputation T'Dv.h
71 1801 长期待摊费用 long-term deferred expenses a~y'RyA
72 1811 递延所得税资产 deferred income tax assets B>P{A7Q
73 1901 待处理财产损溢 waiting assets profit and loss &7tbI5na@
二、负债类 debt group DT&@
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74 2001 短期借款 short-term loan LsU9 .
81 2101 交易性金融负债 transaction financial liabilities 5vnrA'BhBU
83 2201 应付票据 notes payable p947w,1![
84 2202 应付账款 account payable )|#sfHv7
85 2205 预收账款 item received in advance 5">Z'+8
86 2211 应付职工薪酬 employee pay payable 8$Y9ORs4
87 2221 应交税费 tax payable {V
CWn95Z
88 2231 应付股利 dividend payable Vp@?^
imL
89 2232 应付利息 interest payable CB}2j
90 2241 其他应付款 other account payable ~q25Yx9W@
97 2401 预提费用 withholding expenses ((M>s&\y*Y
98 2411 预计负债 estimated liabilities $kp{Eg '
99 2501 递延收益 deferred income ;vjOUn[E
100 2601 长期借款 money borrowed for long term +A?U{q
101 2602 长期债券 long-term bond 8&b,qQ~
106 2801 长期应付款 long-term account payable 8[{ Vu0R
107 2802 未确认融资费用 unacknowledged financial charges 28d'7El$
108 2811 专项应付款 special accounts payable OYn}5RN
109 2901 递延所得税负债 deferred income tax liabilities v0.#Sl-
三、共同类 *VxgARIL
112 3101 衍生工具 derivative tool xdkZdx>N
113 3201 套期工具 arbitrage tool FJ)$f?=Qd
114 3202 被套期项目 arbitrage project |Ds1
四、所有者权益类 B
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115 4001 实收资本 paid-up capital ge8ZsaiU
116 4002 资本公积 contributed surplus 3L}A3de'
117 4101 盈余公积 earned surplus &6nWzF
119 4103 本年利润 profit for the current year T1=fNF
120 4104 利润分配 allocation of profits 'm
kLCS
121 4201 库存股 treasury stock Q>Yjy!.<^
五、成本类 Wg]Qlw`\|
122 5001 生产成本 production cost ;>7De8v@@
123 5101 制造费用 cost of production WNrk}LFof
124 5201 劳务成本 service cost
r3UUlR/Do
125 5301 研发支出 research and development expenditures sLxc(d'A
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Q>i^s@0
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor FVJGL
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor nb%6X82Q
六、损益类 : eVq#3}
129 6001 主营业务收入 main business income h(EhkCf
130 6011 利息收入 金融共用 interest income financial sharing .,6-u
135 6051 其他业务收入 other business income JIq=* '
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance $yNS
pNmT0
137 6101 公允价值变动损益 sound value flexible loss and profit C1QA)E['V
138 6111 投资收益 income on investment ;u)I\3`*!
142 6301 营业外收入 nonrevenue receipt
Lw>N rY(Y
143 6401 主营业务成本 main business cost [` 7ThHX
144 6402 其他业务支出 other business expense P-"y3 ZE=
145 6405 营业税金及附加 business tariff and annex ^k9I(f^c-_
146 6411 利息支出 金融共用 interest expense financial sharing p0vVkdd
155 6601 销售费用 marketing cost YNi.SXH
156 6602 管理费用 managing cost &
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157 6603 财务费用 financial cost $6SW;d+>n
158 6604 勘探费用 exploration expense /IMFO:c
159 6701 资产减值损失 loss from asset devaluation _I5Y"o
160 6711 营业外支出 nonoperating expense pZy~1L
161 6801 所得税 income tax
*J`O"a
162 6901 以前年度损益调整 prior year profit and loss adjustment