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一、资产类 4@D 8{?$~Q
1 1001 库存现金 cash on hand Suixk'-
2 1002 银行存款 bank deposit >}`q4U6$
5 1015 其他货币资金 other monetary capital U$j*{`$4
9 1101 交易性金融资产 transaction monetary assets \K+LKa)
11 1121 应收票据 notes receivable a)'^'jm)4
12 1122 应收账款 Account receivable ~U+SK4SK:o
13 1123 预付账款 account prepaid t&+f
:)n
14 1131 应收股利 dividend receivable /79_3;^
15 1132 应收利息 accrued interest receivable lLy^@s
21 1231 其他应收款 accounts receivable-others KS($S(Fi
22 1241 坏账准备 had debts reserve #M;Cw}pW
28 1401 材料采购 procurement of materials +5Yf9
29 1402 在途物资 materials in transit &CCp@" +
30 1403 原材料 raw materials L0?-W%$>
32 1406 库存商品 commodity stocks sM)n-Yy#9
33 1407 发出商品 goods in transit #<
20vdc
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _{ z.Tu
42 1461 存货跌价准备 reserve against stock price declining u|l]8T9L
43 1501 待摊费用 fees to be apportioned : [o0Va2 d
45 1521 持有至到期投资 hold investment due Gma)8X#
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Ur`Ri?
47 1523 可供出售金融资产 financial assets available for sale 5I,5da
48 1524 长期股权投资 long-term stock ownership investment $+e
DoI'f
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ?ic 7M
50 1526 投资性房地产 investment real eastate : E`N0UA
51 1531 长期应收款 long-term account receivable <^?64
52 1541 未实现融资收益 unrealized financing income SV;S`\i
54 1601 固定资产 permanent assets #wH<W5gSZ
55 1602 累计折旧 accumulated depreciation @}:}7R6
56 1603 固定资产减值准备permanent assets reduction reserve 'ojI_%9<
57 1604 在建工程 construction in process v=15pW
58 1605 工程物资 engineer material M#II,z>q
59 1606 固定资产清理 disposal of fixed assets 3dG[dYj
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing WyH2` xxX
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing z}v6!u|iZu
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture "Gx(-NH+
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 iJ
HOLz"!
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Wu]Dpe
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 qiQS:0|_
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation iOI8'`mk
67 1701 无形资产 intangible assets gR)T(%W
68 1702 累计摊销 accumulated amortization ydOJ^Yty
69 1703 无形资产减值准备 intangible assets reduction reserve FBpf_=(_1
70 1711 商誉 business reputation Ie(vTP1Cj
71 1801 长期待摊费用 long-term deferred expenses #8P9}WTno.
72 1811 递延所得税资产 deferred income tax assets c`w YQUg(
73 1901 待处理财产损溢 waiting assets profit and loss
]t-_.E )F
二、负债类 debt group $i&u\iL
74 2001 短期借款 short-term loan %k(V 2]WF
81 2101 交易性金融负债 transaction financial liabilities (rV#EA+6[`
83 2201 应付票据 notes payable 6XPf0Gl
84 2202 应付账款 account payable tPh``o
85 2205 预收账款 item received in advance U5
~L^
86 2211 应付职工薪酬 employee pay payable ^nn3;
87 2221 应交税费 tax payable 2Uf]qQ1
88 2231 应付股利 dividend payable p`ai2`qC`
89 2232 应付利息 interest payable #w3cImgp2
90 2241 其他应付款 other account payable x}I'W?g
97 2401 预提费用 withholding expenses g+Z~"O]$M
98 2411 预计负债 estimated liabilities Q C?*O?~#
99 2501 递延收益 deferred income iXpLcHi
100 2601 长期借款 money borrowed for long term _Wn5*
Pi%Z
101 2602 长期债券 long-term bond S<"T:Y&
106 2801 长期应付款 long-term account payable A<esMDX
107 2802 未确认融资费用 unacknowledged financial charges Q%6Lc.i
108 2811 专项应付款 special accounts payable 71i".1l{K
109 2901 递延所得税负债 deferred income tax liabilities Ym~*5|
三、共同类 I9GRSm;0<
112 3101 衍生工具 derivative tool T\\Q!pY
113 3201 套期工具 arbitrage tool ni$7)YcF
114 3202 被套期项目 arbitrage project S~auwY ,<
四、所有者权益类 V$O{s~@ti
115 4001 实收资本 paid-up capital |Rk$u
116 4002 资本公积 contributed surplus 6@_Vg~=S
117 4101 盈余公积 earned surplus e>W}3H5w0
119 4103 本年利润 profit for the current year sr(f9Vl
120 4104 利润分配 allocation of profits _bp9UJ
121 4201 库存股 treasury stock "NqB_?DT
五、成本类 {bB;TO<b`
122 5001 生产成本 production cost 9
z_9yT
123 5101 制造费用 cost of production KCG-&p$v@s
124 5201 劳务成本 service cost sG{hUsPa
125 5301 研发支出 research and development expenditures rdd%"u+
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor z?V'1L1gM
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?rqU&my S
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor F6 ?4E"d
六、损益类 >% a^;gk(
129 6001 主营业务收入 main business income m}Z=m8
130 6011 利息收入 金融共用 interest income financial sharing B=K&+
135 6051 其他业务收入 other business income NIn#
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance {1
fva^O
137 6101 公允价值变动损益 sound value flexible loss and profit {%!.aQ
,
138 6111 投资收益 income on investment G|5M
~zP
142 6301 营业外收入 nonrevenue receipt Aa^%_5
143 6401 主营业务成本 main business cost {MK.jw9/
144 6402 其他业务支出 other business expense fbaQXM
145 6405 营业税金及附加 business tariff and annex }r`m(z$z
146 6411 利息支出 金融共用 interest expense financial sharing \
UCOe
155 6601 销售费用 marketing cost 6{/HNEI*1
156 6602 管理费用 managing cost (h;4irfX
157 6603 财务费用 financial cost -A}U^-'a}
158 6604 勘探费用 exploration expense -:w+`x?XaB
159 6701 资产减值损失 loss from asset devaluation mouLjT&p
160 6711 营业外支出 nonoperating expense % j4
161 6801 所得税 income tax Zi$v- b*<
162 6901 以前年度损益调整 prior year profit and loss adjustment