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一、资产类 J-QQ!qa0
1 1001 库存现金 cash on hand #mM&CscE
2 1002 银行存款 bank deposit _*;cwMne-
5 1015 其他货币资金 other monetary capital We4 FR4`
9 1101 交易性金融资产 transaction monetary assets [7Kn$OfP
11 1121 应收票据 notes receivable L;`
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12 1122 应收账款 Account receivable N%_~cR;
13 1123 预付账款 account prepaid <r\)hx0ov
14 1131 应收股利 dividend receivable O.4"h4{'
15 1132 应收利息 accrued interest receivable z`Q5J9_<cV
21 1231 其他应收款 accounts receivable-others JA)gM
22 1241 坏账准备 had debts reserve T,IV)aq
28 1401 材料采购 procurement of materials nAX|=qp#
29 1402 在途物资 materials in transit EjF}yuq[
30 1403 原材料 raw materials P! 3$RO
32 1406 库存商品 commodity stocks Pw7'6W1
33 1407 发出商品 goods in transit }3*h`(Bv7
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles JZtFt=>q
42 1461 存货跌价准备 reserve against stock price declining {&;b0'!Tf
43 1501 待摊费用 fees to be apportioned :^
*V[77
45 1521 持有至到期投资 hold investment due @t2 Q5c
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 000$ZsW?
47 1523 可供出售金融资产 financial assets available for sale wYxizNv,
48 1524 长期股权投资 long-term stock ownership investment JZY=2q&
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve -j$l@2g
50 1526 投资性房地产 investment real eastate g
764wl
51 1531 长期应收款 long-term account receivable \=_8G:1
52 1541 未实现融资收益 unrealized financing income 8qc%{8
54 1601 固定资产 permanent assets /~^I]D
55 1602 累计折旧 accumulated depreciation >4VU
56 1603 固定资产减值准备permanent assets reduction reserve XVLuhwi
57 1604 在建工程 construction in process ^&<*$Ai~
58 1605 工程物资 engineer material czb%%:EJs|
59 1606 固定资产清理 disposal of fixed assets sogbD9Jc
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #wd \&
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing B~aOs>1
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62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture x2B"%3th0
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 :aqh8b
v
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture w2,T.3DT
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 ~p
A;j7*
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation (g)@wNBW
67 1701 无形资产 intangible assets #,PAM.rH
68 1702 累计摊销 accumulated amortization {x4[Bx1
69 1703 无形资产减值准备 intangible assets reduction reserve O1ha'@qID
70 1711 商誉 business reputation vX/A9Qi,U.
71 1801 长期待摊费用 long-term deferred expenses Y) h%<J
72 1811 递延所得税资产 deferred income tax assets
9e)+<H
73 1901 待处理财产损溢 waiting assets profit and loss @r]s9~Lx9
二、负债类 debt group 0oJ^a^|
74 2001 短期借款 short-term loan ]6;AK\9TM
81 2101 交易性金融负债 transaction financial liabilities OT&E)eR
83 2201 应付票据 notes payable g"&bX4uD)
84 2202 应付账款 account payable ,SM- Z`'
85 2205 预收账款 item received in advance bZ9NnSuH
86 2211 应付职工薪酬 employee pay payable j>Z]J'P
87 2221 应交税费 tax payable 4QN;o%,
88 2231 应付股利 dividend payable *D{/p/|[
89 2232 应付利息 interest payable by
U\I5
90 2241 其他应付款 other account payable _tReZ(Vw
97 2401 预提费用 withholding expenses [4hO3):F
98 2411 预计负债 estimated liabilities N
Sh.g#
99 2501 递延收益 deferred income m3(T0.j0P
100 2601 长期借款 money borrowed for long term 5y3TlR
101 2602 长期债券 long-term bond mo,l`UL
106 2801 长期应付款 long-term account payable (K6`nWk2
107 2802 未确认融资费用 unacknowledged financial charges V0 F30rK
108 2811 专项应付款 special accounts payable z^/ GTY
109 2901 递延所得税负债 deferred income tax liabilities 05KoxFO?
三、共同类 @."o:K
112 3101 衍生工具 derivative tool ]k:m2$le
113 3201 套期工具 arbitrage tool ]jb4Z
114 3202 被套期项目 arbitrage project {g- DM}q
四、所有者权益类 1D[P\r-
115 4001 实收资本 paid-up capital --twkD
116 4002 资本公积 contributed surplus hu|hOr8
117 4101 盈余公积 earned surplus [/Z'OV"tU
119 4103 本年利润 profit for the current year .G_3blE;
120 4104 利润分配 allocation of profits Z&w^9;30P
121 4201 库存股 treasury stock S@g/Tn
五、成本类 0c61q Q6
122 5001 生产成本 production cost !NYM(6!(
123 5101 制造费用 cost of production ]kkBgjQbS
124 5201 劳务成本 service cost 2]3HX3
125 5301 研发支出 research and development expenditures -?nT mzRc
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ING_:XpnJ
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor HQ3`:l
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ZGpTw[5ql
六、损益类 eAsX?iaH
129 6001 主营业务收入 main business income )c*k_/4
130 6011 利息收入 金融共用 interest income financial sharing jN%p5nZ^EK
135 6051 其他业务收入 other business income 2rCY&8
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0BCGJFZ{
137 6101 公允价值变动损益 sound value flexible loss and profit B^_Chj*m
138 6111 投资收益 income on investment F> QT|
142 6301 营业外收入 nonrevenue receipt 7_40_kwJi
143 6401 主营业务成本 main business cost [-t> G!)
144 6402 其他业务支出 other business expense =/g$bZ
145 6405 营业税金及附加 business tariff and annex Yb\\
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146 6411 利息支出 金融共用 interest expense financial sharing e$EF% cKH
155 6601 销售费用 marketing cost 'n[+r}3
156 6602 管理费用 managing cost 8F^,8kIR
157 6603 财务费用 financial cost pTALhj#,
158 6604 勘探费用 exploration expense 7p.h{F'A
159 6701 资产减值损失 loss from asset devaluation %L
j0
160 6711 营业外支出 nonoperating expense VL7S7pb_
161 6801 所得税 income tax k&A7alw
162 6901 以前年度损益调整 prior year profit and loss adjustment