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一、资产类 ehW [LRtq
1 1001 库存现金 cash on hand >SXSrXyYX
2 1002 银行存款 bank deposit O&?i#@
5#
5 1015 其他货币资金 other monetary capital UPH#~D!
9 1101 交易性金融资产 transaction monetary assets }<WJR Y6j
11 1121 应收票据 notes receivable ]1++$E j
12 1122 应收账款 Account receivable b d 1^
13 1123 预付账款 account prepaid `%Fp'`ZM$8
14 1131 应收股利 dividend receivable q=3>ij {v
15 1132 应收利息 accrued interest receivable h8(#\E
21 1231 其他应收款 accounts receivable-others ;VLDXvGd
22 1241 坏账准备 had debts reserve G`
l\R:Q
28 1401 材料采购 procurement of materials 1"y !wsM%
29 1402 在途物资 materials in transit +Q+O$-a <
30 1403 原材料 raw materials g !^N#o
32 1406 库存商品 commodity stocks 0~U 0s3
33 1407 发出商品 goods in transit ?J2{6,}O*.
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles wm@j(h4
42 1461 存货跌价准备 reserve against stock price declining S #GxKMO%
43 1501 待摊费用 fees to be apportioned [#GBn0BG)
45 1521 持有至到期投资 hold investment due pwN2Nzski
46 1522 持有至到期投资减值准备 hold investment due reduction reserve $^Xxn.B9
47 1523 可供出售金融资产 financial assets available for sale ~DD
_n
48 1524 长期股权投资 long-term stock ownership investment
]\yB,
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve HwFg;r
50 1526 投资性房地产 investment real eastate N[
= I
51 1531 长期应收款 long-term account receivable ;"&?Okz
52 1541 未实现融资收益 unrealized financing income QD.5o S
54 1601 固定资产 permanent assets ]-t )wGr
55 1602 累计折旧 accumulated depreciation uUfw"*D
56 1603 固定资产减值准备permanent assets reduction reserve s{dm,|?Jl,
57 1604 在建工程 construction in process 2xN7lfu1RB
58 1605 工程物资 engineer material q.J6'v lj/
59 1606 固定资产清理 disposal of fixed assets 7=fM}sk
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing L<V20d9
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing OmuE l>
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Z`*V9
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture OD'~t,S t
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture n@`3O'S
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation <l1/lm<#
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ])?dqgwa
67 1701 无形资产 intangible assets Kvg=7 o
68 1702 累计摊销 accumulated amortization KJFQ)#SW!
69 1703 无形资产减值准备 intangible assets reduction reserve !po,Z&
70 1711 商誉 business reputation ;, -)Z|W
71 1801 长期待摊费用 long-term deferred expenses ]MYbx)v)
72 1811 递延所得税资产 deferred income tax assets D&m1yl@\J
73 1901 待处理财产损溢 waiting assets profit and loss n`= S&oKH
二、负债类 debt group &3/`cl[+
74 2001 短期借款 short-term loan oRd{?I&NY
81 2101 交易性金融负债 transaction financial liabilities NATi) A"TZ
83 2201 应付票据 notes payable rX$-K\4W
84 2202 应付账款 account payable ScJ:F-@>
85 2205 预收账款 item received in advance Y<;C>Rs
86 2211 应付职工薪酬 employee pay payable F-@y H
87 2221 应交税费 tax payable f #h0O3
88 2231 应付股利 dividend payable pW ~;B*hF
89 2232 应付利息 interest payable Jha*BaD~N
90 2241 其他应付款 other account payable O#i gH
97 2401 预提费用 withholding expenses }|h-=T '
98 2411 预计负债 estimated liabilities xF UD 9TM
99 2501 递延收益 deferred income UP-2{zb |?
100 2601 长期借款 money borrowed for long term PE7V1U#$o,
101 2602 长期债券 long-term bond =x w:@(]{
106 2801 长期应付款 long-term account payable g{
DOQA
107 2802 未确认融资费用 unacknowledged financial charges [vtDtwL
108 2811 专项应付款 special accounts payable
M(8xwo- W
109 2901 递延所得税负债 deferred income tax liabilities IO #)r[JZ
三、共同类 "Io-%S u+
112 3101 衍生工具 derivative tool rKPsv *w
113 3201 套期工具 arbitrage tool ' q9Ejig
114 3202 被套期项目 arbitrage project r;f
\^hVy
四、所有者权益类 R&s/s`pLW
115 4001 实收资本 paid-up capital z*nztvY@e
116 4002 资本公积 contributed surplus H?opG<R=ek
117 4101 盈余公积 earned surplus '
Sd&I:?
119 4103 本年利润 profit for the current year F4(;O7j 9
120 4104 利润分配 allocation of profits F-Z>WC{+
121 4201 库存股 treasury stock P9\y~W
五、成本类 y~_x
122 5001 生产成本 production cost ?_pd#W=!
123 5101 制造费用 cost of production Yp m*or
124 5201 劳务成本 service cost LzXIqj'H7T
125 5301 研发支出 research and development expenditures .f!'> _
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q&ed4{H<
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Y\!:/h]E&
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 0jp y
c
六、损益类 ^R\5'9K!
129 6001 主营业务收入 main business income \mN?5QCcE
130 6011 利息收入 金融共用 interest income financial sharing oQy Ms> g
135 6051 其他业务收入 other business income
K~L"A]+
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance oi3Ix7
137 6101 公允价值变动损益 sound value flexible loss and profit dkEnc
138 6111 投资收益 income on investment yyR@kOGga
142 6301 营业外收入 nonrevenue receipt @Ng q+uXm
143 6401 主营业务成本 main business cost xT9+l1_
144 6402 其他业务支出 other business expense C~iFFh6:
145 6405 营业税金及附加 business tariff and annex bv[ *jr;45
146 6411 利息支出 金融共用 interest expense financial sharing n;b 9f|&z
155 6601 销售费用 marketing cost !x:w2
156 6602 管理费用 managing cost # 9f
4 {=\
157 6603 财务费用 financial cost 8HO)",+I
158 6604 勘探费用 exploration expense 9 DX
u*}
159 6701 资产减值损失 loss from asset devaluation If9!S}
wa
160 6711 营业外支出 nonoperating expense }=3W(1cu-
161 6801 所得税 income tax JvUHoc$sI
162 6901 以前年度损益调整 prior year profit and loss adjustment
