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一、资产类 Hy_;nN+e
1 1001 库存现金 cash on hand CU)|-*uiK
2 1002 银行存款 bank deposit =1.9/hW
5 1015 其他货币资金 other monetary capital Vsnuy8~k
9 1101 交易性金融资产 transaction monetary assets :O= \<t
11 1121 应收票据 notes receivable }`\/f
12 1122 应收账款 Account receivable \ck+GW4&
13 1123 预付账款 account prepaid S DLvi!y
14 1131 应收股利 dividend receivable i+{yMol1
15 1132 应收利息 accrued interest receivable hA1-){aw3q
21 1231 其他应收款 accounts receivable-others )B$;Vs]@i
22 1241 坏账准备 had debts reserve {Ui=b+
28 1401 材料采购 procurement of materials 2RM+W2!!
29 1402 在途物资 materials in transit ])}(k
30 1403 原材料 raw materials 5jxQW
;
32 1406 库存商品 commodity stocks p-SJ6Gg
9
33 1407 发出商品 goods in transit iyta;dw9
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles T0z n,ej
42 1461 存货跌价准备 reserve against stock price declining ;j8)KC
43 1501 待摊费用 fees to be apportioned |r%D\EB
45 1521 持有至到期投资 hold investment due @]aOyb@
46 1522 持有至到期投资减值准备 hold investment due reduction reserve NnT g3:.
47 1523 可供出售金融资产 financial assets available for sale T~_/Vi
48 1524 长期股权投资 long-term stock ownership investment OTDg5:>
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ^Yj xeNY
50 1526 投资性房地产 investment real eastate s?R2B)
a
51 1531 长期应收款 long-term account receivable /FP5`:PfL
52 1541 未实现融资收益 unrealized financing income G
L{57
54 1601 固定资产 permanent assets { gbn/{
55 1602 累计折旧 accumulated depreciation ~@.%m"<.
56 1603 固定资产减值准备permanent assets reduction reserve ??60,m:]
57 1604 在建工程 construction in process \p{5D`HY
58 1605 工程物资 engineer material ma'FRt
59 1606 固定资产清理 disposal of fixed assets Vv1|51B
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing :>R
v!x`
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing L2Pujk
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Xce0~\_A
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture D,qu-k[jMI
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 3psU?8(
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation G6@M&u5RT
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation a]
=
67 1701 无形资产 intangible assets U-/
{0zB
68 1702 累计摊销 accumulated amortization W6 H,6v
69 1703 无形资产减值准备 intangible assets reduction reserve r$Co0!.
70 1711 商誉 business reputation k@ZLg9
71 1801 长期待摊费用 long-term deferred expenses s, k
72 1811 递延所得税资产 deferred income tax assets ?;/^Ya1;Z
73 1901 待处理财产损溢 waiting assets profit and loss LI
2&&Mw
二、负债类 debt group Tm_B^W}
74 2001 短期借款 short-term loan w}Uhd,
81 2101 交易性金融负债 transaction financial liabilities l7# yZ*<v
83 2201 应付票据 notes payable ,C%eBna4Iq
84 2202 应付账款 account payable
m<FOu<y
85 2205 预收账款 item received in advance AdRX`[ik
86 2211 应付职工薪酬 employee pay payable N_:qRpp6i
87 2221 应交税费 tax payable
`\Hf]b
88 2231 应付股利 dividend payable
B#/Q'V
89 2232 应付利息 interest payable ~.;<
Bj
90 2241 其他应付款 other account payable ]BR,M4
97 2401 预提费用 withholding expenses 7qTE('zt
98 2411 预计负债 estimated liabilities )jrV#/m9
99 2501 递延收益 deferred income Z R/
#V7Pj
100 2601 长期借款 money borrowed for long term pvmC$n^zc
101 2602 长期债券 long-term bond [q !TIq
106 2801 长期应付款 long-term account payable GFr|E8
107 2802 未确认融资费用 unacknowledged financial charges jc
k}" N
108 2811 专项应付款 special accounts payable Y"A/^]
109 2901 递延所得税负债 deferred income tax liabilities ,^# yo6-
三、共同类 y
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112 3101 衍生工具 derivative tool S[WG$
113 3201 套期工具 arbitrage tool .tD*2
114 3202 被套期项目 arbitrage project |2{wG4
四、所有者权益类 ^%O]P`
$
115 4001 实收资本 paid-up capital 8\:NMP8W\
116 4002 资本公积 contributed surplus sc,Xw:YO
117 4101 盈余公积 earned surplus 0RoU}r@z4
119 4103 本年利润 profit for the current year !%$`Eq)M^7
120 4104 利润分配 allocation of profits Yw#2uh
121 4201 库存股 treasury stock jH_JmYd
五、成本类 \hCH>*x<
122 5001 生产成本 production cost GnvL'ESa@M
123 5101 制造费用 cost of production bV,}Pp+/"!
124 5201 劳务成本 service cost (<^ yqH?
125 5301 研发支出 research and development expenditures ;G%R<Z
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor L|p
Z$HB
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor O{#=d
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor s6>ZREf#J
六、损益类 u*hSj)vr1
129 6001 主营业务收入 main business income j_Yp>=+[
130 6011 利息收入 金融共用 interest income financial sharing CHz+814
135 6051 其他业务收入 other business income z[Xd%mhjO
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance h<$MyN4]g
137 6101 公允价值变动损益 sound value flexible loss and profit =ZqT3_
138 6111 投资收益 income on investment =Q\r?(Iy
142 6301 营业外收入 nonrevenue receipt R=jI?p
143 6401 主营业务成本 main business cost 'q`^3&E
144 6402 其他业务支出 other business expense c"[cNZo
145 6405 营业税金及附加 business tariff and annex 1')%`~
146 6411 利息支出 金融共用 interest expense financial sharing uCcYPvm
155 6601 销售费用 marketing cost 55z]&5N
156 6602 管理费用 managing cost [UH||qW
157 6603 财务费用 financial cost r(P(Rj2~
158 6604 勘探费用 exploration expense o_~eg8
159 6701 资产减值损失 loss from asset devaluation {E@Lft-
160 6711 营业外支出 nonoperating expense 13>0OKg`#
161 6801 所得税 income tax ^jx7@LgS=
162 6901 以前年度损益调整 prior year profit and loss adjustment