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一、资产类 |+mhY
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1 1001 库存现金 cash on hand
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2 1002 银行存款 bank deposit 8OqG{jmG
5 1015 其他货币资金 other monetary capital *Tl"~)'t~
9 1101 交易性金融资产 transaction monetary assets \vT0\1:|i
11 1121 应收票据 notes receivable LUna stA^
12 1122 应收账款 Account receivable ;VSHXU'H
13 1123 预付账款 account prepaid :[#HP66[O5
14 1131 应收股利 dividend receivable CtTG`)"|
15 1132 应收利息 accrued interest receivable 5]:fkx
21 1231 其他应收款 accounts receivable-others
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22 1241 坏账准备 had debts reserve _&DI_'5q+
28 1401 材料采购 procurement of materials q{n~v>wU
29 1402 在途物资 materials in transit q@~N?$>
30 1403 原材料 raw materials ?y>xC|kt
32 1406 库存商品 commodity stocks f$Q#xlQM
33 1407 发出商品 goods in transit cR 4xy26s
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _*0!6?c
42 1461 存货跌价准备 reserve against stock price declining KXL]Qw FN
43 1501 待摊费用 fees to be apportioned lj/?P9
45 1521 持有至到期投资 hold investment due sI,T"D?
46 1522 持有至到期投资减值准备 hold investment due reduction reserve {# ;e{v
47 1523 可供出售金融资产 financial assets available for sale -\b~R7VQ
48 1524 长期股权投资 long-term stock ownership investment @
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49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve "G)-:!H
50 1526 投资性房地产 investment real eastate >M<rr!|
51 1531 长期应收款 long-term account receivable afqLTWUS
52 1541 未实现融资收益 unrealized financing income 12gcma}
54 1601 固定资产 permanent assets |eAl!k
55 1602 累计折旧 accumulated depreciation ;Z-xum{
56 1603 固定资产减值准备permanent assets reduction reserve 8c`g{
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57 1604 在建工程 construction in process {xi$'r
58 1605 工程物资 engineer material SouPk/-B80
59 1606 固定资产清理 disposal of fixed assets ~P
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60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing .n[!3X|d
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3o9`Ko0
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture tj;<Z.
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture =>-:o:Cu{
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \CM/KrCR
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation (5]<t&M
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 1/c7((]7(,
67 1701 无形资产 intangible assets |k$[+53A
68 1702 累计摊销 accumulated amortization !R-M:|
69 1703 无形资产减值准备 intangible assets reduction reserve -^=gQ7f9
70 1711 商誉 business reputation d&&^_0O
71 1801 长期待摊费用 long-term deferred expenses dy-m9fc6%
72 1811 递延所得税资产 deferred income tax assets u3(zixb
73 1901 待处理财产损溢 waiting assets profit and loss {(U?)4@
二、负债类 debt group v
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74 2001 短期借款 short-term loan u7ZSs-LuHw
81 2101 交易性金融负债 transaction financial liabilities ;g?oU"Y M
83 2201 应付票据 notes payable ogbLs)&+a
84 2202 应付账款 account payable ;Xk-hhR
85 2205 预收账款 item received in advance &?f{.
86 2211 应付职工薪酬 employee pay payable A1Ia9@=Mf
87 2221 应交税费 tax payable n"N!76
88 2231 应付股利 dividend payable ~cbq5||
89 2232 应付利息 interest payable -'QvUHL|
90 2241 其他应付款 other account payable ?wt%e;
97 2401 预提费用 withholding expenses RJYuyB
98 2411 预计负债 estimated liabilities AWsO?|YT
99 2501 递延收益 deferred income coT|t
T
100 2601 长期借款 money borrowed for long term R$X1Q/#md
101 2602 长期债券 long-term bond <k-&Lh:o3
106 2801 长期应付款 long-term account payable U']DB h
107 2802 未确认融资费用 unacknowledged financial charges Qz2Yw `
108 2811 专项应付款 special accounts payable L}UJ`U
109 2901 递延所得税负债 deferred income tax liabilities kE;h[No&K
三、共同类 X|^E+
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112 3101 衍生工具 derivative tool 7(rNJPrU~=
113 3201 套期工具 arbitrage tool K:gxGRE
114 3202 被套期项目 arbitrage project ,
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四、所有者权益类 Ox7v*[x'
115 4001 实收资本 paid-up capital e`
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116 4002 资本公积 contributed surplus c?A(C#~
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117 4101 盈余公积 earned surplus (Gr8JpV
119 4103 本年利润 profit for the current year ~CIA6&
120 4104 利润分配 allocation of profits fw$/@31AP?
121 4201 库存股 treasury stock )8VrGg?
五、成本类 EtvZk9d6h*
122 5001 生产成本 production cost o%XAw
123 5101 制造费用 cost of production PeGA+0bm
124 5201 劳务成本 service cost .lAqD-
125 5301 研发支出 research and development expenditures $"1Unu&P
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor {XH!`\
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 1wP#?p)c
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Q ]]}8l2
六、损益类 XdE#l/#
129 6001 主营业务收入 main business income teH.e!S
130 6011 利息收入 金融共用 interest income financial sharing R_ymTB}<t(
135 6051 其他业务收入 other business income A:PQIcR;V
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Dg3Sn|!f
137 6101 公允价值变动损益 sound value flexible loss and profit by!1L1[JTt
138 6111 投资收益 income on investment ,e$]jC<sv2
142 6301 营业外收入 nonrevenue receipt &6<>hqR^
143 6401 主营业务成本 main business cost t0h@i`
144 6402 其他业务支出 other business expense piKYO+;W'
145 6405 营业税金及附加 business tariff and annex qp3J/(F
146 6411 利息支出 金融共用 interest expense financial sharing d/5i4g[q
155 6601 销售费用 marketing cost z+,l"#Vv
156 6602 管理费用 managing cost rDFDrviW_
157 6603 财务费用 financial cost qPqpRi
158 6604 勘探费用 exploration expense T9w;4XF
159 6701 资产减值损失 loss from asset devaluation Y'7f"W
160 6711 营业外支出 nonoperating expense jkCa2!WQ'i
161 6801 所得税 income tax 9eO!_
a^
162 6901 以前年度损益调整 prior year profit and loss adjustment