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一、资产类 I<sUB4T>#W
1 1001 库存现金 cash on hand LTzdg >\oJ
2 1002 银行存款 bank deposit svDnw cl
5 1015 其他货币资金 other monetary capital F)X`CG ;t
9 1101 交易性金融资产 transaction monetary assets Kw;gQk~R!
11 1121 应收票据 notes receivable <z2.A/L
12 1122 应收账款 Account receivable [^ r8P:Ad
13 1123 预付账款 account prepaid "ldd&><
14 1131 应收股利 dividend receivable _*?qOmf=
15 1132 应收利息 accrued interest receivable 1hCU"|VH:
21 1231 其他应收款 accounts receivable-others )\:IRr"
22 1241 坏账准备 had debts reserve 1Dc6v57
28 1401 材料采购 procurement of materials -Z:x!M[Xr
29 1402 在途物资 materials in transit :x[()J~N
30 1403 原材料 raw materials e21J9e6z
32 1406 库存商品 commodity stocks /bo=,%wJ[
33 1407 发出商品 goods in transit F1_,V
?
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles -
A@<zqu
42 1461 存货跌价准备 reserve against stock price declining a?nK
|Q=e
43 1501 待摊费用 fees to be apportioned \W TKw x
45 1521 持有至到期投资 hold investment due j7Y7&x"
46 1522 持有至到期投资减值准备 hold investment due reduction reserve PDw+Q
47 1523 可供出售金融资产 financial assets available for sale ko[d axUB
48 1524 长期股权投资 long-term stock ownership investment <y
EApWd;
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve WHv6E!^\_
50 1526 投资性房地产 investment real eastate =`|Bof
R
51 1531 长期应收款 long-term account receivable '{.4~:
52 1541 未实现融资收益 unrealized financing income R\&z3<-S
54 1601 固定资产 permanent assets BI-'&kPk
55 1602 累计折旧 accumulated depreciation 9'sZi}rT
56 1603 固定资产减值准备permanent assets reduction reserve wGT>Xh!
57 1604 在建工程 construction in process yv]|Ce@8A
58 1605 工程物资 engineer material MK/8<i<.
59 1606 固定资产清理 disposal of fixed assets $'5rS$]a/
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Zqe$S
+u
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3b0|7@_E
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture z7:*
,X
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 H<fi,"X^
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture PPySOkmS3
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 Hc
>yZ:c;
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation B@ufrQ#Y.
67 1701 无形资产 intangible assets c;"e&tW
68 1702 累计摊销 accumulated amortization =8tK]lb
69 1703 无形资产减值准备 intangible assets reduction reserve ^{=UKf{
70 1711 商誉 business reputation CEw%_U@8
71 1801 长期待摊费用 long-term deferred expenses S&IW]ffK
72 1811 递延所得税资产 deferred income tax assets /*BU5
73 1901 待处理财产损溢 waiting assets profit and loss x`C"Z7t
二、负债类 debt group ;8&/JS N M
74 2001 短期借款 short-term loan +HUy,@^Pa
81 2101 交易性金融负债 transaction financial liabilities CP2wg .
83 2201 应付票据 notes payable N;-%:nC
84 2202 应付账款 account payable qyVARy
85 2205 预收账款 item received in advance Iq,h}7C8'
86 2211 应付职工薪酬 employee pay payable `kvIw,c.
87 2221 应交税费 tax payable wN%lc3[/z2
88 2231 应付股利 dividend payable iZ}c[hC'3`
89 2232 应付利息 interest payable 3o>JJJ=]
90 2241 其他应付款 other account payable 2BF455e
97 2401 预提费用 withholding expenses yevJA?C4 v
98 2411 预计负债 estimated liabilities dr
&G>
99 2501 递延收益 deferred income fDW:|%{Y,
100 2601 长期借款 money borrowed for long term )i:*r8*~
101 2602 长期债券 long-term bond (X\]! 'A
106 2801 长期应付款 long-term account payable :5j+^/
107 2802 未确认融资费用 unacknowledged financial charges 6qTMHRI
108 2811 专项应付款 special accounts payable _U4@W+lhX_
109 2901 递延所得税负债 deferred income tax liabilities l/nBin&YGv
三、共同类 rX5
"p!z
112 3101 衍生工具 derivative tool OS<GAA0
113 3201 套期工具 arbitrage tool n!8W@qhew
114 3202 被套期项目 arbitrage project @uV]7d"z(
四、所有者权益类 |1A0YjOD
115 4001 实收资本 paid-up capital !Z\Gv1
116 4002 资本公积 contributed surplus l8+)Xk>
117 4101 盈余公积 earned surplus wnQy
119 4103 本年利润 profit for the current year Hu6Qr
120 4104 利润分配 allocation of profits XMZ$AeF@
121 4201 库存股 treasury stock y!x[N!a
五、成本类 0$-|Th:o
122 5001 生产成本 production cost oO3^9?Z
123 5101 制造费用 cost of production q&9]4j
124 5201 劳务成本 service cost 1c]{rO=taN
125 5301 研发支出 research and development expenditures I;wxgWOP
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor (b[=~Nh'
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor \P":V
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor mM?,e7Xhs
六、损益类 }m^^6h
129 6001 主营业务收入 main business income >cmz JS
130 6011 利息收入 金融共用 interest income financial sharing M,ybj5:6
135 6051 其他业务收入 other business income mDv<d =p!
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _s0)Dl6K
137 6101 公允价值变动损益 sound value flexible loss and profit
T;{}bc&I
138 6111 投资收益 income on investment ?,v&
o>*
142 6301 营业外收入 nonrevenue receipt G;wh).jG5
143 6401 主营业务成本 main business cost
)
] Ro
144 6402 其他业务支出 other business expense w;Fy/XQ
145 6405 营业税金及附加 business tariff and annex kiyKL:6D|
146 6411 利息支出 金融共用 interest expense financial sharing ;3& wO~lW
155 6601 销售费用 marketing cost >)*d/ ^
156 6602 管理费用 managing cost |unvDXx-
157 6603 财务费用 financial cost BKI-Dh
158 6604 勘探费用 exploration expense SD%3B!cpX
159 6701 资产减值损失 loss from asset devaluation 4:O.x#p
160 6711 营业外支出 nonoperating expense 1~E4]Ef:W
161 6801 所得税 income tax Uy|!f]"?
162 6901 以前年度损益调整 prior year profit and loss adjustment