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一、资产类 +BVY9U?\"
1 1001 库存现金 cash on hand :8`~dj.
2 1002 银行存款 bank deposit N%F4ug@i
5 1015 其他货币资金 other monetary capital (6Ciqf8
9 1101 交易性金融资产 transaction monetary assets nb.|^O?
11 1121 应收票据 notes receivable j5[Y0)pV\
12 1122 应收账款 Account receivable $^_6,uBM[
13 1123 预付账款 account prepaid e%lxRN"b
14 1131 应收股利 dividend receivable aaP6zJXi
15 1132 应收利息 accrued interest receivable }xry
21 1231 其他应收款 accounts receivable-others #W&o]FAA3y
22 1241 坏账准备 had debts reserve #jh5% @
28 1401 材料采购 procurement of materials _X|prIOb=
29 1402 在途物资 materials in transit
W7. +
30 1403 原材料 raw materials \(RD5@=!4#
32 1406 库存商品 commodity stocks osl\j]U8
33 1407 发出商品 goods in transit G
c\^Kg^#
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles /J(vqYK"
42 1461 存货跌价准备 reserve against stock price declining pC]XbokES
43 1501 待摊费用 fees to be apportioned $A`m8?bY
45 1521 持有至到期投资 hold investment due \Si p
46 1522 持有至到期投资减值准备 hold investment due reduction reserve {a__/I>)
47 1523 可供出售金融资产 financial assets available for sale <F8e?
xy
48 1524 长期股权投资 long-term stock ownership investment PXyv);#Q`
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve @C<ofg3E
50 1526 投资性房地产 investment real eastate `{|w*)mD
51 1531 长期应收款 long-term account receivable 0'HQ=pP
52 1541 未实现融资收益 unrealized financing income !,dp/5
V
54 1601 固定资产 permanent assets 4l7
Ny\J
55 1602 累计折旧 accumulated depreciation '#XT[\
56 1603 固定资产减值准备permanent assets reduction reserve ^ |SiqE
57 1604 在建工程 construction in process )Gm9x]SVl
58 1605 工程物资 engineer material :}yT?LIyP
59 1606 固定资产清理 disposal of fixed assets $}AbR:z
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 1BEs> Sm
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing IJ~j(.W
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture !Sw=ns7
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 /z_]7]
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture KZTLIZxI-
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 h!ogH >S~
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation jo^c>
ur
67 1701 无形资产 intangible assets T-#4hY`
68 1702 累计摊销 accumulated amortization O,9^R
69 1703 无形资产减值准备 intangible assets reduction reserve $C sE[+k1
70 1711 商誉 business reputation
3%bhW9H%
71 1801 长期待摊费用 long-term deferred expenses $btu
=_|f
72 1811 递延所得税资产 deferred income tax assets KzP{bK5/
73 1901 待处理财产损溢 waiting assets profit and loss i!RfUod
二、负债类 debt group =@0J:"c
74 2001 短期借款 short-term loan TZ+ p6M8G
81 2101 交易性金融负债 transaction financial liabilities 6UqAs<c9
83 2201 应付票据 notes payable f9 \$,7F
84 2202 应付账款 account payable l -xc*lC
85 2205 预收账款 item received in advance 3LT~-SvL
86 2211 应付职工薪酬 employee pay payable 0ki- /{;
87 2221 应交税费 tax payable )AxD|A
88 2231 应付股利 dividend payable ,:e~aG,B
89 2232 应付利息 interest payable swxX3GR
90 2241 其他应付款 other account payable 8}m J)9<7
97 2401 预提费用 withholding expenses aop
Z-^
98 2411 预计负债 estimated liabilities N[e,%heR
99 2501 递延收益 deferred income &
Wod
100 2601 长期借款 money borrowed for long term N<8\.z5:<
101 2602 长期债券 long-term bond Y+UJV6
106 2801 长期应付款 long-term account payable B,cFvS
107 2802 未确认融资费用 unacknowledged financial charges v\5O\ I ^
108 2811 专项应付款 special accounts payable _
,s^
109 2901 递延所得税负债 deferred income tax liabilities L2,2Sn*4i
三、共同类 >x JzV
112 3101 衍生工具 derivative tool '9Z`y_~)G
113 3201 套期工具 arbitrage tool u\Ylo.)b
114 3202 被套期项目 arbitrage project 9xO@_pkX
四、所有者权益类 @<{%r
115 4001 实收资本 paid-up capital = V2Rq(jH
116 4002 资本公积 contributed surplus 9zb1t1[W
117 4101 盈余公积 earned surplus )\#*~73
119 4103 本年利润 profit for the current year |y[I!JdR
120 4104 利润分配 allocation of profits CYLab5A
121 4201 库存股 treasury stock t\hnnu`Pq
五、成本类 *{vH9TO
122 5001 生产成本 production cost }q`9U!v
123 5101 制造费用 cost of production U8Zb&6
124 5201 劳务成本 service cost Ai1"UYk\\Y
125 5301 研发支出 research and development expenditures ce9P-}d
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Jgv Mx
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor I09 W=
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor -n&&d8G^s
六、损益类 ~c35Y9-5
129 6001 主营业务收入 main business income b^Z2Vf:k]
130 6011 利息收入 金融共用 interest income financial sharing JFVx&
135 6051 其他业务收入 other business income *,4rYb7I w
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance W|m(Jh[w]
137 6101 公允价值变动损益 sound value flexible loss and profit s|e.mZk/
138 6111 投资收益 income on investment q* p
142 6301 营业外收入 nonrevenue receipt ?"mZb#%
143 6401 主营业务成本 main business cost J)>DsQ+Cj
144 6402 其他业务支出 other business expense "-$}GUK?Z
145 6405 营业税金及附加 business tariff and annex @W>@6E
146 6411 利息支出 金融共用 interest expense financial sharing c$!?4z_.
155 6601 销售费用 marketing cost iHG
VR
156 6602 管理费用 managing cost ng3ZK
157 6603 财务费用 financial cost "00j]e.
158 6604 勘探费用 exploration expense <#h,_WP*
159 6701 资产减值损失 loss from asset devaluation ;
R}>SS'
160 6711 营业外支出 nonoperating expense k_,7#:+
161 6801 所得税 income tax `s}L3bR]
162 6901 以前年度损益调整 prior year profit and loss adjustment