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一、资产类 :K!GR
1 1001 库存现金 cash on hand Q;d+]xj
2 1002 银行存款 bank deposit U`HXsq
p}
5 1015 其他货币资金 other monetary capital
,7WK<0
9 1101 交易性金融资产 transaction monetary assets pXGK:ceFu
11 1121 应收票据 notes receivable
&! 5CwEIF
12 1122 应收账款 Account receivable UA1]o5K
13 1123 预付账款 account prepaid Y8{T.\%\+
14 1131 应收股利 dividend receivable w i![0IE )
15 1132 应收利息 accrued interest receivable zWP.1 aA&
21 1231 其他应收款 accounts receivable-others yd{Y}.
22 1241 坏账准备 had debts reserve r|u6O F>
28 1401 材料采购 procurement of materials sj?`7kg
29 1402 在途物资 materials in transit cWX"e6
30 1403 原材料 raw materials 8T!fGzHx
32 1406 库存商品 commodity stocks 58a)&s[+
33 1407 发出商品 goods in transit YqK+F=0
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,'/HcF?yf
42 1461 存货跌价准备 reserve against stock price declining a
5~G
43 1501 待摊费用 fees to be apportioned ^\Ue
7,H-
45 1521 持有至到期投资 hold investment due jb#1&L14
46 1522 持有至到期投资减值准备 hold investment due reduction reserve #3 }5cC8_
47 1523 可供出售金融资产 financial assets available for sale H-nFsJ(R!c
48 1524 长期股权投资 long-term stock ownership investment .If"'hMY
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve VNJDl
50 1526 投资性房地产 investment real eastate .x\/XlM
51 1531 长期应收款 long-term account receivable %Q>~
7P
52 1541 未实现融资收益 unrealized financing income Q6e'0EIKC
54 1601 固定资产 permanent assets N{0+C?{_
55 1602 累计折旧 accumulated depreciation S|O%h}AH;
56 1603 固定资产减值准备permanent assets reduction reserve K{eqB!@j
57 1604 在建工程 construction in process %M4XbSN|
58 1605 工程物资 engineer material qcpG}o+&D
59 1606 固定资产清理 disposal of fixed assets o|Yn(xu-
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Up
E1PLZlB
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing
$\JQGic`
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture c1F
ru
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture )U"D4j*p
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Azdz3/
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation M+;!]tbc3
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8k*
67 1701 无形资产 intangible assets F|h,a;2
68 1702 累计摊销 accumulated amortization ePPp)=
69 1703 无形资产减值准备 intangible assets reduction reserve >qh>Qm8w
70 1711 商誉 business reputation CBz(hCaI
71 1801 长期待摊费用 long-term deferred expenses
0&SrKn
72 1811 递延所得税资产 deferred income tax assets "'&>g4F`o
73 1901 待处理财产损溢 waiting assets profit and loss uHujw.H/y
二、负债类 debt group OLd$oxKR
74 2001 短期借款 short-term loan D!OG307P
81 2101 交易性金融负债 transaction financial liabilities !)l%EJngL
83 2201 应付票据 notes payable eKU@>5
84 2202 应付账款 account payable v3VLvh2)n
85 2205 预收账款 item received in advance nf+"vr}1
86 2211 应付职工薪酬 employee pay payable )U/@J+{{
87 2221 应交税费 tax payable
5K_N
88 2231 应付股利 dividend payable X,C/x)
89 2232 应付利息 interest payable f6aT[Nw<
90 2241 其他应付款 other account payable tSh}0N)
97 2401 预提费用 withholding expenses qKI4p3&E
98 2411 预计负债 estimated liabilities CoKj'jA
99 2501 递延收益 deferred income b'Nvx9=W
100 2601 长期借款 money borrowed for long term zei9,^
C
101 2602 长期债券 long-term bond $
uIwRG
<
106 2801 长期应付款 long-term account payable ^|:{,d#Y
107 2802 未确认融资费用 unacknowledged financial charges k:HSB</}
108 2811 专项应付款 special accounts payable hj m.Ath
109 2901 递延所得税负债 deferred income tax liabilities x:&L?eOT
三、共同类 F%ylR^H>
112 3101 衍生工具 derivative tool n<Xm%KH.
113 3201 套期工具 arbitrage tool y>pq*i
114 3202 被套期项目 arbitrage project 9DP75 ti
四、所有者权益类 [>aoDJ
115 4001 实收资本 paid-up capital Q e2/4j4
116 4002 资本公积 contributed surplus ?'8MI|*l%
117 4101 盈余公积 earned surplus #mz,HK0|aC
119 4103 本年利润 profit for the current year xhVq
120 4104 利润分配 allocation of profits VdN+~+A:
121 4201 库存股 treasury stock l7r N
五、成本类 j}
x
O34
122 5001 生产成本 production cost ^VLUZ
123 5101 制造费用 cost of production d8y=.
124 5201 劳务成本 service cost lLwQridFXh
125 5301 研发支出 research and development expenditures +ouy]b0`t
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor M0" g/W
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor tRrY)eElS
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor bZ@53
六、损益类 5fDtSsW
129 6001 主营业务收入 main business income }s)&/~6
130 6011 利息收入 金融共用 interest income financial sharing dxhjPS~^Q
135 6051 其他业务收入 other business income qKb-aP-
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance kl{OO%jZ
137 6101 公允价值变动损益 sound value flexible loss and profit `b'|FKc]
138 6111 投资收益 income on investment Le$u$ulS
142 6301 营业外收入 nonrevenue receipt 576-X_a,
143 6401 主营业务成本 main business cost Xe^=(| M
144 6402 其他业务支出 other business expense (P52KD[A[
145 6405 营业税金及附加 business tariff and annex kBQenMm
146 6411 利息支出 金融共用 interest expense financial sharing 2KNKdV3NK
155 6601 销售费用 marketing cost :tS>D5dz(
156 6602 管理费用 managing cost kjKpzdbD
157 6603 财务费用 financial cost lO[jf6gB
158 6604 勘探费用 exploration expense %dWFg<< |
159 6701 资产减值损失 loss from asset devaluation u
P'w.nA&2
160 6711 营业外支出 nonoperating expense >*Z{@1*h
161 6801 所得税 income tax QT&Ws+@
s{
162 6901 以前年度损益调整 prior year profit and loss adjustment