9
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一、资产类 ard<T}|N
1 1001 库存现金 cash on hand SlZ>N$E
2 1002 银行存款 bank deposit 4X &\/X
5 1015 其他货币资金 other monetary capital 4W''j[Y/
9 1101 交易性金融资产 transaction monetary assets |VL(#U
11 1121 应收票据 notes receivable )} H46
12 1122 应收账款 Account receivable
L)o7~M
13 1123 预付账款 account prepaid -v(.]`Wo&;
14 1131 应收股利 dividend receivable l;dZJ_Ut$
15 1132 应收利息 accrued interest receivable I JAWG
21 1231 其他应收款 accounts receivable-others R)w|bpW
22 1241 坏账准备 had debts reserve Gq/f|43}@O
28 1401 材料采购 procurement of materials 5/O;&[l Yy
29 1402 在途物资 materials in transit ?>W4*8(
30 1403 原材料 raw materials p ft6
@'q
32 1406 库存商品 commodity stocks =wW3Tr7~
33 1407 发出商品 goods in transit ^{T3lQvt
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles yw%5W=<
42 1461 存货跌价准备 reserve against stock price declining |&t 2jD(
43 1501 待摊费用 fees to be apportioned v
@0lTl_
45 1521 持有至到期投资 hold investment due L@|W&N;%a
46 1522 持有至到期投资减值准备 hold investment due reduction reserve t-$R)vZ}M
47 1523 可供出售金融资产 financial assets available for sale 89@e &h*
48 1524 长期股权投资 long-term stock ownership investment 0}UJP
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve x^|J-
50 1526 投资性房地产 investment real eastate t1)b26;
51 1531 长期应收款 long-term account receivable #w4=kWJ[
52 1541 未实现融资收益 unrealized financing income l ^*Gq
P5
54 1601 固定资产 permanent assets w$cic
55 1602 累计折旧 accumulated depreciation ;y7V-sf
56 1603 固定资产减值准备permanent assets reduction reserve ,xew3c'(W
57 1604 在建工程 construction in process ^ )Lh5
58 1605 工程物资 engineer material K`nI$l7hg
59 1606 固定资产清理 disposal of fixed assets [*j
C
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (c<Krc
h
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Ab<4F7
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture `A)9
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture onM ~*E
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
7)IBIlV
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation |yi3y `f
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation :Gh*
d)
67 1701 无形资产 intangible assets e'oM%G[
68 1702 累计摊销 accumulated amortization ,R1`/aRy
69 1703 无形资产减值准备 intangible assets reduction reserve ]Ph~-O
70 1711 商誉 business reputation B8^tIq
71 1801 长期待摊费用 long-term deferred expenses W%f:+s}cI
72 1811 递延所得税资产 deferred income tax assets `CI9~h@k
73 1901 待处理财产损溢 waiting assets profit and loss nBd!296
二、负债类 debt group Rla4XN=mf
74 2001 短期借款 short-term loan P nsQ[}.
81 2101 交易性金融负债 transaction financial liabilities 8z^?PZ/
83 2201 应付票据 notes payable n<p`OKIV3
84 2202 应付账款 account payable uD&!]E3
85 2205 预收账款 item received in advance h94SLj]
86 2211 应付职工薪酬 employee pay payable /(w:XTO<
87 2221 应交税费 tax payable I72UkmK`
88 2231 应付股利 dividend payable /LM*nN$%
89 2232 应付利息 interest payable ~(tZW
90 2241 其他应付款 other account payable \`#;J?Y|`F
97 2401 预提费用 withholding expenses "-y\F}TE
98 2411 预计负债 estimated liabilities eB78z@
99 2501 递延收益 deferred income S<f&?\wK=v
100 2601 长期借款 money borrowed for long term dhN[\Z%
101 2602 长期债券 long-term bond "aN<3b
106 2801 长期应付款 long-term account payable z0V d(QL
107 2802 未确认融资费用 unacknowledged financial charges CJ_X:Frj)
108 2811 专项应付款 special accounts payable
F_!6C-z
109 2901 递延所得税负债 deferred income tax liabilities cve(p
kl
三、共同类 e0HG"z4
112 3101 衍生工具 derivative tool jMUE&/k
113 3201 套期工具 arbitrage tool :b;2iB
VB
114 3202 被套期项目 arbitrage project 2#LcL
四、所有者权益类 BbZ-dXC<
115 4001 实收资本 paid-up capital I]>-~_
116 4002 资本公积 contributed surplus hA?j"y0?
117 4101 盈余公积 earned surplus ^ 3LM
%B
119 4103 本年利润 profit for the current year lph3"a^
120 4104 利润分配 allocation of profits %*<k5#Yq
121 4201 库存股 treasury stock tnbaU%;|J
五、成本类
)1O *~%
122 5001 生产成本 production cost !o*BRR*
123 5101 制造费用 cost of production StWDNAf)
124 5201 劳务成本 service cost &-+qB
>SK>
125 5301 研发支出 research and development expenditures qFW-
~T
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor A6}M F
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor +&tY&dQQB
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor it\{#rb=4
六、损益类 B_M)<Ad
129 6001 主营业务收入 main business income m?xzx^xs/
130 6011 利息收入 金融共用 interest income financial sharing UuAn`oYhV
135 6051 其他业务收入 other business income g?UG6mFbE
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Giz9jzF\
137 6101 公允价值变动损益 sound value flexible loss and profit
}nYm^Yh
138 6111 投资收益 income on investment Kwfrh?
142 6301 营业外收入 nonrevenue receipt %,MCnu&Z
143 6401 主营业务成本 main business cost Eszwg
144 6402 其他业务支出 other business expense |Wj)kr !|
145 6405 营业税金及附加 business tariff and annex h$~ NPX
146 6411 利息支出 金融共用 interest expense financial sharing ppVjFCv0<
155 6601 销售费用 marketing cost j DcE_55o
156 6602 管理费用 managing cost @g[p>t> *
157 6603 财务费用 financial cost <(?ahO5
158 6604 勘探费用 exploration expense u.0Z)j}N
159 6701 资产减值损失 loss from asset devaluation ~*Ve>4
160 6711 营业外支出 nonoperating expense ,]~iIoTi
161 6801 所得税 income tax RX>kOp29
162 6901 以前年度损益调整 prior year profit and loss adjustment