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一、资产类 ~d 7!)c`z
1 1001 库存现金 cash on hand !tFs(![
2 1002 银行存款 bank deposit H(!)]dO
5 1015 其他货币资金 other monetary capital X # -U
9 1101 交易性金融资产 transaction monetary assets yuk64o2QE
11 1121 应收票据 notes receivable z:|4S@9
12 1122 应收账款 Account receivable ;&P%A<[`
13 1123 预付账款 account prepaid $ W(m
14 1131 应收股利 dividend receivable I*
\o
15 1132 应收利息 accrued interest receivable N9Yc\?_NU_
21 1231 其他应收款 accounts receivable-others (D{
Fln\
22 1241 坏账准备 had debts reserve "W|Sh#JF
28 1401 材料采购 procurement of materials goeWZ O
29 1402 在途物资 materials in transit RT8xU;
30 1403 原材料 raw materials ;p/RS#
32 1406 库存商品 commodity stocks ~ DVAk|fc
33 1407 发出商品 goods in transit H
|Z9]+h)7
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles J-A CV(z=q
42 1461 存货跌价准备 reserve against stock price declining wnP#.[,V
43 1501 待摊费用 fees to be apportioned !Z,h5u\.w
45 1521 持有至到期投资 hold investment due Io {)@H"f
46 1522 持有至到期投资减值准备 hold investment due reduction reserve "o`N6@[w
^
47 1523 可供出售金融资产 financial assets available for sale )wo'i]#2:
48 1524 长期股权投资 long-term stock ownership investment 0eQyzn*98
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve I)]wi%
50 1526 投资性房地产 investment real eastate 6YQ&+4
51 1531 长期应收款 long-term account receivable .#6Dad=S*
52 1541 未实现融资收益 unrealized financing income &
p"ks8"
54 1601 固定资产 permanent assets WL7R.!P
55 1602 累计折旧 accumulated depreciation D&/(Avx.
56 1603 固定资产减值准备permanent assets reduction reserve x;l\#x/<
57 1604 在建工程 construction in process y|nMCkuX
58 1605 工程物资 engineer material oJUVW"X6
59 1606 固定资产清理 disposal of fixed assets $&='&q
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing $VhUZGuG>
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing x ,STt{I=
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture R>To
L
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture T#Qn\ 8
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
|%g^6RN
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 1 +O - g
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation pN&5vu30
67 1701 无形资产 intangible assets ^*
^te+N
68 1702 累计摊销 accumulated amortization s
9PD[u/y
69 1703 无形资产减值准备 intangible assets reduction reserve / ,f*IdB
70 1711 商誉 business reputation kV(}45i]s
71 1801 长期待摊费用 long-term deferred expenses cV_nYcLkz
72 1811 递延所得税资产 deferred income tax assets <K%qaf
73 1901 待处理财产损溢 waiting assets profit and loss cn XIE{9M
二、负债类 debt group Q_euNoA0
74 2001 短期借款 short-term loan G7DEavtr
81 2101 交易性金融负债 transaction financial liabilities AiykIE R/
83 2201 应付票据 notes payable l&(,$RmYp
84 2202 应付账款 account payable bBc<yaN
85 2205 预收账款 item received in advance G@oY2sM"
86 2211 应付职工薪酬 employee pay payable x^qmYX$'1b
87 2221 应交税费 tax payable "~9 !o"
88 2231 应付股利 dividend payable `$jc=ZLm
89 2232 应付利息 interest payable b !J21cg<L
90 2241 其他应付款 other account payable iJk`{P _
97 2401 预提费用 withholding expenses t; T MD\BU
98 2411 预计负债 estimated liabilities {j+w|;
dZF
99 2501 递延收益 deferred income AKC ';J
100 2601 长期借款 money borrowed for long term qg v g
MWj
101 2602 长期债券 long-term bond 3gaijVN
106 2801 长期应付款 long-term account payable %'nM!7w@I
107 2802 未确认融资费用 unacknowledged financial charges R)"Ds} 1G
108 2811 专项应付款 special accounts payable P&V,x`<Z
109 2901 递延所得税负债 deferred income tax liabilities DF-`nD
三、共同类 #Sr_PEo
_
112 3101 衍生工具 derivative tool rJ4 O_a5/
113 3201 套期工具 arbitrage tool yo`Jp$G
114 3202 被套期项目 arbitrage project M%7{g"J*
四、所有者权益类 m:59f9WXA
115 4001 实收资本 paid-up capital 2K'3ry)[y
116 4002 资本公积 contributed surplus Q9H~B`\nQ
117 4101 盈余公积 earned surplus Kgbgp mW
119 4103 本年利润 profit for the current year B\wH`5/KW
120 4104 利润分配 allocation of profits BK]bSj
121 4201 库存股 treasury stock !s0 6uh
五、成本类 v}!eJzeH
122 5001 生产成本 production cost K4YpE}
]u
123 5101 制造费用 cost of production _(&^M[O
124 5201 劳务成本 service cost .i>; ?(
GH
125 5301 研发支出 research and development expenditures !jL|HwlA
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )Ge.1B$8h
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor .$y}}/{j?[
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor nR-`;lrF~
六、损益类 4
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129 6001 主营业务收入 main business income U +F?b\
130 6011 利息收入 金融共用 interest income financial sharing $N C1>83
135 6051 其他业务收入 other business income rn #FmM
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 7"Sw) )H|
137 6101 公允价值变动损益 sound value flexible loss and profit <RS@,
138 6111 投资收益 income on investment x+x 6F
142 6301 营业外收入 nonrevenue receipt NK2Kw{c"iI
143 6401 主营业务成本 main business cost 6e3s
|
144 6402 其他业务支出 other business expense AA"?2dF
145 6405 营业税金及附加 business tariff and annex w$WN` =
146 6411 利息支出 金融共用 interest expense financial sharing ^E* W
B~
155 6601 销售费用 marketing cost ?2zVW
Z
156 6602 管理费用 managing cost x*Y&s<
157 6603 财务费用 financial cost 1{i)7 :Y
158 6604 勘探费用 exploration expense
3 e~ab#/
159 6701 资产减值损失 loss from asset devaluation "Lk -R5iFd
160 6711 营业外支出 nonoperating expense 4HQP,
161 6801 所得税 income tax +dw$IMwb
162 6901 以前年度损益调整 prior year profit and loss adjustment
