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一、资产类 tvcM<
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1 1001 库存现金 cash on hand Mz: "p.
2 1002 银行存款 bank deposit l#& \,T
5 1015 其他货币资金 other monetary capital UO4
z
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9 1101 交易性金融资产 transaction monetary assets z<OfSS_]R
11 1121 应收票据 notes receivable
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12 1122 应收账款 Account receivable Dd'J"|jF38
13 1123 预付账款 account prepaid iC 4rzgq
14 1131 应收股利 dividend receivable 5
51p*
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15 1132 应收利息 accrued interest receivable TEQs9-Uy
21 1231 其他应收款 accounts receivable-others n8Rsle`a
22 1241 坏账准备 had debts reserve
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28 1401 材料采购 procurement of materials >D_!d@Z
29 1402 在途物资 materials in transit [sZ,nB/
30 1403 原材料 raw materials (05a9
32 1406 库存商品 commodity stocks u?SxaGEa
33 1407 发出商品 goods in transit -cgMf\YF
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 7Cx-yv
42 1461 存货跌价准备 reserve against stock price declining ~F[JupU
43 1501 待摊费用 fees to be apportioned .o)
45 1521 持有至到期投资 hold investment due K>_~|ZN1C8
46 1522 持有至到期投资减值准备 hold investment due reduction reserve l*b0uF
47 1523 可供出售金融资产 financial assets available for sale ;N^4R$Q.
48 1524 长期股权投资 long-term stock ownership investment %mRnJgV5k
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve d,E2l~s
50 1526 投资性房地产 investment real eastate >6gduD!6I
51 1531 长期应收款 long-term account receivable h@ @q:I=
52 1541 未实现融资收益 unrealized financing income I]Ws
54 1601 固定资产 permanent assets [/U5M>#n
55 1602 累计折旧 accumulated depreciation 4[rX\?^e
56 1603 固定资产减值准备permanent assets reduction reserve E=]$nE]b
57 1604 在建工程 construction in process z_%}F':
58 1605 工程物资 engineer material O'
S9y
59 1606 固定资产清理 disposal of fixed assets "ZP)[ [Rd
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing [<.dOe7|
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing FDTC?Ii O
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture /X;!
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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 VEx
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64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture LfMN 'Cb
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 8gW$\
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation mV.26D<c
67 1701 无形资产 intangible assets 2#@-t{\3-p
68 1702 累计摊销 accumulated amortization ql7N\COoq
69 1703 无形资产减值准备 intangible assets reduction reserve <x1,4a~
70 1711 商誉 business reputation yAQ)/u[|
71 1801 长期待摊费用 long-term deferred expenses D
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72 1811 递延所得税资产 deferred income tax assets }[: i!t.m
73 1901 待处理财产损溢 waiting assets profit and loss D<lV WP
二、负债类 debt group 9>ML;$T&
74 2001 短期借款 short-term loan &{S@v9~IT
81 2101 交易性金融负债 transaction financial liabilities +kx#"L:
83 2201 应付票据 notes payable *~^M_wej
84 2202 应付账款 account payable gH/(4h
85 2205 预收账款 item received in advance 0}-MWbG
86 2211 应付职工薪酬 employee pay payable y6&o+;I$[
87 2221 应交税费 tax payable `gdk,L]
88 2231 应付股利 dividend payable lh-zE5;
89 2232 应付利息 interest payable J :l%
90 2241 其他应付款 other account payable 7W=s.Gy7G\
97 2401 预提费用 withholding expenses UVD*GsBk
98 2411 预计负债 estimated liabilities Lv@'v4.({
99 2501 递延收益 deferred income -932[+
100 2601 长期借款 money borrowed for long term &"=<w
101 2602 长期债券 long-term bond 8r.3t\o)X
106 2801 长期应付款 long-term account payable @gi / 1 cq
107 2802 未确认融资费用 unacknowledged financial charges */j[n$K>~`
108 2811 专项应付款 special accounts payable BP=<TRp.
109 2901 递延所得税负债 deferred income tax liabilities ,@aF#
三、共同类 sM@1Qyv&0
112 3101 衍生工具 derivative tool oT9qd@uQ0:
113 3201 套期工具 arbitrage tool cD9.L
114 3202 被套期项目 arbitrage project vY]7oX+
四、所有者权益类 u XVs<im
115 4001 实收资本 paid-up capital y|(?>\jBl
116 4002 资本公积 contributed surplus v\-7sgZR
117 4101 盈余公积 earned surplus 07>Iq8<mu
119 4103 本年利润 profit for the current year v4r%'bA
120 4104 利润分配 allocation of profits in2m/q?
121 4201 库存股 treasury stock vgN%vw pL
五、成本类 ^"+Vx9H"{
122 5001 生产成本 production cost u(g9-O
123 5101 制造费用 cost of production .s>.O6(^%
124 5201 劳务成本 service cost &'c&B0j
125 5301 研发支出 research and development expenditures m5lTf
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ]f*.C9Y
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor *_eY +\j
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor _.5ABE
六、损益类 gZ6tbp,X
129 6001 主营业务收入 main business income `
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130 6011 利息收入 金融共用 interest income financial sharing afye$$X
135 6051 其他业务收入 other business income gqDSHFm:
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance GE}>{x=^x
137 6101 公允价值变动损益 sound value flexible loss and profit 838@jip
138 6111 投资收益 income on investment {$'oKJy*
142 6301 营业外收入 nonrevenue receipt R
RnT.MU
143 6401 主营业务成本 main business cost .<Jq8J
144 6402 其他业务支出 other business expense T26'b .
145 6405 营业税金及附加 business tariff and annex P.kf|,8L
146 6411 利息支出 金融共用 interest expense financial sharing 66HxwY3a
155 6601 销售费用 marketing cost Oox,4&
156 6602 管理费用 managing cost &+df@U6i
157 6603 财务费用 financial cost @O
HsM?nW
158 6604 勘探费用 exploration expense ]?s^{
159 6701 资产减值损失 loss from asset devaluation Te H_DVxj
160 6711 营业外支出 nonoperating expense J:0`*7
161 6801 所得税 income tax 2 P9{?Y
162 6901 以前年度损益调整 prior year profit and loss adjustment