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一、资产类 ?;)(O2p
1 1001 库存现金 cash on hand /<:9NP'^
2 1002 银行存款 bank deposit TeqFy( Dr
5 1015 其他货币资金 other monetary capital
OD\x1,E)I
9 1101 交易性金融资产 transaction monetary assets jLr8?Hyf
11 1121 应收票据 notes receivable |Q9S$l]
12 1122 应收账款 Account receivable s+zb[3}
13 1123 预付账款 account prepaid DP^{T/G
14 1131 应收股利 dividend receivable KXw
\N!
15 1132 应收利息 accrued interest receivable &tMvs<q,
21 1231 其他应收款 accounts receivable-others hph 3kfR
22 1241 坏账准备 had debts reserve pvmm" f
28 1401 材料采购 procurement of materials eg(xN/D
29 1402 在途物资 materials in transit ;k
b^mJE
30 1403 原材料 raw materials PNc200`v4_
32 1406 库存商品 commodity stocks o\|dm."f
33 1407 发出商品 goods in transit R$6Y\ *L[
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles oPa2GW8
42 1461 存货跌价准备 reserve against stock price declining Y2<#%@%4
43 1501 待摊费用 fees to be apportioned aF'Ik XG d
45 1521 持有至到期投资 hold investment due 1MB
46 1522 持有至到期投资减值准备 hold investment due reduction reserve GQF7]j/
47 1523 可供出售金融资产 financial assets available for sale BOwkC;Q[
48 1524 长期股权投资 long-term stock ownership investment sK?[1BI
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve A1Q]KS
@
50 1526 投资性房地产 investment real eastate D%^EG8i n.
51 1531 长期应收款 long-term account receivable NmB0CbB
52 1541 未实现融资收益 unrealized financing income fiw~"2
U
54 1601 固定资产 permanent assets U7PA%
55 1602 累计折旧 accumulated depreciation B/5C jHz
56 1603 固定资产减值准备permanent assets reduction reserve AO']Kmm
57 1604 在建工程 construction in process boN)C?"^h
58 1605 工程物资 engineer material ?WAlW,H>
59 1606 固定资产清理 disposal of fixed assets g"T~)SQP
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 6bb=;
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing SF.,sCk
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture {ReAl_Cm
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 ).tZMLM/-
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |d%Dw^
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 (^Nf;E
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #v&&GuF
67 1701 无形资产 intangible assets /o|@]SAe.
68 1702 累计摊销 accumulated amortization $u3N ',&
69 1703 无形资产减值准备 intangible assets reduction reserve i}wu+<Mk
70 1711 商誉 business reputation }WCz*v1Wq
71 1801 长期待摊费用 long-term deferred expenses ];uvE? 55
72 1811 递延所得税资产 deferred income tax assets +,|-4U@dl
73 1901 待处理财产损溢 waiting assets profit and loss .mok.f<G_m
二、负债类 debt group c&0IJ7fZG
74 2001 短期借款 short-term loan J=\Y 4- "
81 2101 交易性金融负债 transaction financial liabilities !/jx4w~R
83 2201 应付票据 notes payable ,YkQJ$
84 2202 应付账款 account payable
wh*OD
85 2205 预收账款 item received in advance 4yBe(&N-d
86 2211 应付职工薪酬 employee pay payable <M$hj6.tn
87 2221 应交税费 tax payable q!AS}rV
88 2231 应付股利 dividend payable :m37Fpz&b
89 2232 应付利息 interest payable {Or|] 0
90 2241 其他应付款 other account payable Upv2s:wa}z
97 2401 预提费用 withholding expenses -
TD6s:'
98 2411 预计负债 estimated liabilities "V9!srIC
99 2501 递延收益 deferred income ]AHUo;(f%
100 2601 长期借款 money borrowed for long term MnX2sX|
101 2602 长期债券 long-term bond F5MWxAS,>
106 2801 长期应付款 long-term account payable gsU&}R1*h
107 2802 未确认融资费用 unacknowledged financial charges D6ck1pxkx
108 2811 专项应付款 special accounts payable zM@iG]?kc
109 2901 递延所得税负债 deferred income tax liabilities @8CD@SDv
三、共同类 +- .BF"}
112 3101 衍生工具 derivative tool wPc,FH+y
113 3201 套期工具 arbitrage tool k"sL.}$
114 3202 被套期项目 arbitrage project =vK (-h
四、所有者权益类 -Z;:_"&9
115 4001 实收资本 paid-up capital X,OxvmDm
116 4002 资本公积 contributed surplus [{ zekF~)@
117 4101 盈余公积 earned surplus qlgh$9
119 4103 本年利润 profit for the current year 94a_ W9
120 4104 利润分配 allocation of profits i5AhF\7F9
121 4201 库存股 treasury stock 2XXEg>CU
五、成本类 >K
&b,o,[
122 5001 生产成本 production cost Br yMq !
123 5101 制造费用 cost of production }Ns_RS$
124 5201 劳务成本 service cost ~(&xBtg:}
125 5301 研发支出 research and development expenditures ' l!QGKz
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~z
aV.3#
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Iy,)>V%iZV
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor N9*$'
六、损益类 [2FXs52
129 6001 主营业务收入 main business income o3W5FHFAv
130 6011 利息收入 金融共用 interest income financial sharing )b-G2< kb
135 6051 其他业务收入 other business income v(t&8)Uu
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance j2\G1@05
137 6101 公允价值变动损益 sound value flexible loss and profit t*<c+Ixu
138 6111 投资收益 income on investment 4B> l|%
142 6301 营业外收入 nonrevenue receipt L`Ic0}|lzy
143 6401 主营业务成本 main business cost n
ut7b
144 6402 其他业务支出 other business expense
e1IuobT
145 6405 营业税金及附加 business tariff and annex <y'ttxeS
146 6411 利息支出 金融共用 interest expense financial sharing !l\pwfXP&%
155 6601 销售费用 marketing cost *FAg^G&1
156 6602 管理费用 managing cost D=OU61AA
157 6603 财务费用 financial cost xp&I~YPH
158 6604 勘探费用 exploration expense u3<])}I'
159 6701 资产减值损失 loss from asset devaluation 3n/L;T,X
160 6711 营业外支出 nonoperating expense w%ip"GT,
161 6801 所得税 income tax stDn{x.
162 6901 以前年度损益调整 prior year profit and loss adjustment