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一、资产类 YeOn
1 1001 库存现金 cash on hand VDnrm*
2 1002 银行存款 bank deposit J0IKI,X.
5 1015 其他货币资金 other monetary capital \5}PF+)|
9 1101 交易性金融资产 transaction monetary assets aZ~e;}w.Zq
11 1121 应收票据 notes receivable p_Xfj2E4c
12 1122 应收账款 Account receivable )$^xbC#j`3
13 1123 预付账款 account prepaid w]MI3_|'r(
14 1131 应收股利 dividend receivable G%~V b
15 1132 应收利息 accrued interest receivable c(hC'Cp
21 1231 其他应收款 accounts receivable-others $CB&>?~
22 1241 坏账准备 had debts reserve @~2k5pa
28 1401 材料采购 procurement of materials TE&E f$h
29 1402 在途物资 materials in transit YTTy6*\,_
30 1403 原材料 raw materials Kc]cJ`P4.
32 1406 库存商品 commodity stocks i}LQ}35@
33 1407 发出商品 goods in transit M{p6&eg
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles zk$h71<{.
42 1461 存货跌价准备 reserve against stock price declining yam'LF
43 1501 待摊费用 fees to be apportioned ?3N/#
45 1521 持有至到期投资 hold investment due {
@KLN<
46 1522 持有至到期投资减值准备 hold investment due reduction reserve qsp3G7\'=
47 1523 可供出售金融资产 financial assets available for sale Q%aF
~
48 1524 长期股权投资 long-term stock ownership investment nycJZ}f:wP
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve eJqx,W5MK]
50 1526 投资性房地产 investment real eastate 3\ajnd|
51 1531 长期应收款 long-term account receivable 7x`$ A
52 1541 未实现融资收益 unrealized financing income 1<@lM8&.kO
54 1601 固定资产 permanent assets Lb$Uba-_
55 1602 累计折旧 accumulated depreciation 5L6.7}B
56 1603 固定资产减值准备permanent assets reduction reserve hRuiuGC
57 1604 在建工程 construction in process n2*Ua/J-8
58 1605 工程物资 engineer material 27gHgz}}
59 1606 固定资产清理 disposal of fixed assets ,eebO~7vB
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing rs4:jS$)
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing w#9.U7@.
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture W\<OCD%X
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 ;t7F%cDA
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture N/-(~r[
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 hlyh8=Z6o
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation KUX6n(u
67 1701 无形资产 intangible assets @B{
68 1702 累计摊销 accumulated amortization <EyJ $$
69 1703 无形资产减值准备 intangible assets reduction reserve ShRMzU
70 1711 商誉 business reputation VKXi*F9
71 1801 长期待摊费用 long-term deferred expenses mK M[[l&A
72 1811 递延所得税资产 deferred income tax assets ZD50-w;
73 1901 待处理财产损溢 waiting assets profit and loss yT%<
t
二、负债类 debt group b^[>\s'
74 2001 短期借款 short-term loan f(}&8~ &
81 2101 交易性金融负债 transaction financial liabilities )+G0m,n
83 2201 应付票据 notes payable "c~``i\G
84 2202 应付账款 account payable e{2Za
85 2205 预收账款 item received in advance m?Jnb\0
86 2211 应付职工薪酬 employee pay payable sfG9R"
87 2221 应交税费 tax payable ZK{1z|
88 2231 应付股利 dividend payable $hJ 4=F
89 2232 应付利息 interest payable X%!?\3S
90 2241 其他应付款 other account payable !U5Cwq
97 2401 预提费用 withholding expenses s!0
9cS
98 2411 预计负债 estimated liabilities G|?V}pZ
99 2501 递延收益 deferred income ]mJ9CP8P1c
100 2601 长期借款 money borrowed for long term #/(L.5d[
101 2602 长期债券 long-term bond pkIQ,W{Ke
106 2801 长期应付款 long-term account payable tm34Z''.>
107 2802 未确认融资费用 unacknowledged financial charges k"dE?v\cG
108 2811 专项应付款 special accounts payable !
,]Fx
109 2901 递延所得税负债 deferred income tax liabilities ZWFOC,)b
三、共同类 %LdBO1D0
112 3101 衍生工具 derivative tool `h'Ab63
113 3201 套期工具 arbitrage tool /ORK9g
114 3202 被套期项目 arbitrage project ,9:v2=C_
四、所有者权益类 z,qNuv"W
115 4001 实收资本 paid-up capital Q\~#cLJ/
116 4002 资本公积 contributed surplus 4`CO>Q
117 4101 盈余公积 earned surplus <1sUK4nQ,
119 4103 本年利润 profit for the current year D_f:D^
120 4104 利润分配 allocation of profits 5
U_ar
121 4201 库存股 treasury stock _n*gj-
五、成本类 10dK%/6/O
122 5001 生产成本 production cost }
&ew}'*9)
123 5101 制造费用 cost of production ]~m=b`o
124 5201 劳务成本 service cost ojWf]$^y}
125 5301 研发支出 research and development expenditures s0Y7`uD^
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor k3
' 5Ei
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }D
~m%%,
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor h1j1PRE
六、损益类 Q>=/u-
129 6001 主营业务收入 main business income wGz_IL.D
130 6011 利息收入 金融共用 interest income financial sharing jN+2+P%OL
135 6051 其他业务收入 other business income 2JHF*zvO-
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance + L5
137 6101 公允价值变动损益 sound value flexible loss and profit ]w8h#
p
138 6111 投资收益 income on investment )]}68}9
142 6301 营业外收入 nonrevenue receipt &M\qVL%w
143 6401 主营业务成本 main business cost )6he;+
144 6402 其他业务支出 other business expense G)5Uiu:^X
145 6405 营业税金及附加 business tariff and annex A.P*@}9
146 6411 利息支出 金融共用 interest expense financial sharing n
u>6UjV
155 6601 销售费用 marketing cost 2Q/V D,yU
156 6602 管理费用 managing cost FZ%
WD@=
157 6603 财务费用 financial cost l~`JFWur]
158 6604 勘探费用 exploration expense \y/0)NL\
159 6701 资产减值损失 loss from asset devaluation .w~L0(
160 6711 营业外支出 nonoperating expense vnsMh
161 6801 所得税 income tax 3t ]0
162 6901 以前年度损益调整 prior year profit and loss adjustment