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一、资产类 s`>[F@N7.o
1 1001 库存现金 cash on hand Y2'cs~~$Ce
2 1002 银行存款 bank deposit 0Ia($.1mY
5 1015 其他货币资金 other monetary capital u+{a8=
9 1101 交易性金融资产 transaction monetary assets G\TfL^A
11 1121 应收票据 notes receivable ws^4?O
12 1122 应收账款 Account receivable "fq{Y~F%`
13 1123 预付账款 account prepaid |F#1C9]P
14 1131 应收股利 dividend receivable ]r_;dY a
15 1132 应收利息 accrued interest receivable }`+B=h-dW
21 1231 其他应收款 accounts receivable-others _ 84ut
22 1241 坏账准备 had debts reserve H.UX,O@
28 1401 材料采购 procurement of materials ,-z9 #t
29 1402 在途物资 materials in transit F`9]=T0
30 1403 原材料 raw materials "--
t e
32 1406 库存商品 commodity stocks z3uW)GQ.
33 1407 发出商品 goods in transit Zdn~`Q{
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles fw[y+Bi&
?
42 1461 存货跌价准备 reserve against stock price declining *}8t{ F@k
43 1501 待摊费用 fees to be apportioned %w7]@V Z
45 1521 持有至到期投资 hold investment due awz;z?~
46 1522 持有至到期投资减值准备 hold investment due reduction reserve |\n_OS7
47 1523 可供出售金融资产 financial assets available for sale rb{P :MX
48 1524 长期股权投资 long-term stock ownership investment Afk$?wkL
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve } CfqG?)
50 1526 投资性房地产 investment real eastate n9s iX
51 1531 长期应收款 long-term account receivable H'HSD,>(
52 1541 未实现融资收益 unrealized financing income "le>_Ze_>|
54 1601 固定资产 permanent assets
P\_`
55 1602 累计折旧 accumulated depreciation 2YDM9`5xs\
56 1603 固定资产减值准备permanent assets reduction reserve Qqlup
57 1604 在建工程 construction in process Gm\/Y:U
58 1605 工程物资 engineer material D.mHIsX6\
59 1606 固定资产清理 disposal of fixed assets i E CrI3s
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /@|/^vld
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Bm]8m=p
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ~,*b }O
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture im @h -A]0
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture NB<A>baL*
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation B,{K*-7)MX
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ?@V[#.
67 1701 无形资产 intangible assets t#2(j1
68 1702 累计摊销 accumulated amortization &~W:xg(jN
69 1703 无形资产减值准备 intangible assets reduction reserve {P*m;a`}
70 1711 商誉 business reputation h9eMcCU
71 1801 长期待摊费用 long-term deferred expenses 4rrSb*
72 1811 递延所得税资产 deferred income tax assets ;amXY@RmH
73 1901 待处理财产损溢 waiting assets profit and loss N$[{8yil^w
二、负债类 debt group H<3I 5Kgt
74 2001 短期借款 short-term loan ~s5SZK*
81 2101 交易性金融负债 transaction financial liabilities x*/S*!vx\
83 2201 应付票据 notes payable p/h
Rk<K6
84 2202 应付账款 account payable Q1+dCCY#F
85 2205 预收账款 item received in advance [Jv@J\
86 2211 应付职工薪酬 employee pay payable AnT3M.>ek
87 2221 应交税费 tax payable f!JS= N?3
88 2231 应付股利 dividend payable +>PX&F
89 2232 应付利息 interest payable Dtj&W<NXo
90 2241 其他应付款 other account payable _]:z \TDn
97 2401 预提费用 withholding expenses s;A@*Y;v
98 2411 预计负债 estimated liabilities Ng_!zrx04
99 2501 递延收益 deferred income zE_i*
c"`
100 2601 长期借款 money borrowed for long term 0L/n ?bf
101 2602 长期债券 long-term bond mWvl38
106 2801 长期应付款 long-term account payable )+6MK(<"
107 2802 未确认融资费用 unacknowledged financial charges GP#aya
108 2811 专项应付款 special accounts payable
)KAEt.
109 2901 递延所得税负债 deferred income tax liabilities 9th,VnD0
三、共同类 qo|WXwP2
112 3101 衍生工具 derivative tool .p(T^ m2A*
113 3201 套期工具 arbitrage tool a0#J9O_
114 3202 被套期项目 arbitrage project gdQvp=v]
四、所有者权益类 z5YWt*nm
115 4001 实收资本 paid-up capital {lc\,F* $
116 4002 资本公积 contributed surplus g?ULWeZg5
117 4101 盈余公积 earned surplus U-3i
119 4103 本年利润 profit for the current year O`<KwUx !
120 4104 利润分配 allocation of profits [D4
Es
121 4201 库存股 treasury stock BSVxN
五、成本类 Bf8jPa/
122 5001 生产成本 production cost D
bz3;t
123 5101 制造费用 cost of production zld#qG6
124 5201 劳务成本 service cost ;4pYK@9w_
125 5301 研发支出 research and development expenditures l~$+,U&XNe
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor MpR2]k#n<
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Sb82}$sO
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor )'+8}T]xQ
六、损益类 #n8IZ3+
129 6001 主营业务收入 main business income +csi[c)3E
130 6011 利息收入 金融共用 interest income financial sharing w {3<{
135 6051 其他业务收入 other business income LBZ+GB
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Bn &Ws
137 6101 公允价值变动损益 sound value flexible loss and profit >: g3k
138 6111 投资收益 income on investment Zo~
142 6301 营业外收入 nonrevenue receipt
Iepsz
143 6401 主营业务成本 main business cost 4.5|2\[
144 6402 其他业务支出 other business expense OL^l 3F
145 6405 营业税金及附加 business tariff and annex $[a8$VY^Cm
146 6411 利息支出 金融共用 interest expense financial sharing WL"^>[Vq
155 6601 销售费用 marketing cost cHk)i
156 6602 管理费用 managing cost "[ZB+-|[0
157 6603 财务费用 financial cost '?p<lu^^B
158 6604 勘探费用 exploration expense wLnf@&jQ%
159 6701 资产减值损失 loss from asset devaluation ,1+y/{S
160 6711 营业外支出 nonoperating expense YF>m$?;
161 6801 所得税 income tax m0a?LY
162 6901 以前年度损益调整 prior year profit and loss adjustment