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一、资产类 6/tI8H3E
1 1001 库存现金 cash on hand f:woP7FP
2 1002 银行存款 bank deposit a1c1k}
5 1015 其他货币资金 other monetary capital #NN ewzC<*
9 1101 交易性金融资产 transaction monetary assets qX#MV>1
11 1121 应收票据 notes receivable gU1 #`r>[)
12 1122 应收账款 Account receivable Y3',"
13 1123 预付账款 account prepaid A
:# k
14 1131 应收股利 dividend receivable mfom=-q3k
15 1132 应收利息 accrued interest receivable tous#(&pK
21 1231 其他应收款 accounts receivable-others 2e1]}wlK
22 1241 坏账准备 had debts reserve zY=jXa)K~
28 1401 材料采购 procurement of materials 4w$_]ke
29 1402 在途物资 materials in transit ~/-eyxLTm
30 1403 原材料 raw materials PaO-J&<
32 1406 库存商品 commodity stocks $_D6_|HK
33 1407 发出商品 goods in transit N|:'XwL
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >#(n"RCHf
42 1461 存货跌价准备 reserve against stock price declining K84^O
q
43 1501 待摊费用 fees to be apportioned edvFQ#,d
45 1521 持有至到期投资 hold investment due %Mn.e a
46 1522 持有至到期投资减值准备 hold investment due reduction reserve nFM@@
oA
47 1523 可供出售金融资产 financial assets available for sale F{m{d?:OA
48 1524 长期股权投资 long-term stock ownership investment >v+jh(^
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve +K~NV?c
50 1526 投资性房地产 investment real eastate #VGjCEeU
51 1531 长期应收款 long-term account receivable iwF9[wAft
52 1541 未实现融资收益 unrealized financing income T~xwo
54 1601 固定资产 permanent assets 06mlj6hV
55 1602 累计折旧 accumulated depreciation @jy41eIo
56 1603 固定资产减值准备permanent assets reduction reserve lr@#^
57 1604 在建工程 construction in process pyZ9OA!PD
58 1605 工程物资 engineer material
..W-76{
59 1606 固定资产清理 disposal of fixed assets Pbu{'y3J
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing V416g |lBO
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing -db75=
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Di5(9]o2
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 $V>yXhTh
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture BiwieF4x
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation F<&!b2)ML
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation uJU*")\V
67 1701 无形资产 intangible assets sLL7]m}
68 1702 累计摊销 accumulated amortization g"_C,XN
69 1703 无形资产减值准备 intangible assets reduction reserve kv{}C)kt3
70 1711 商誉 business reputation &^".2)zU
71 1801 长期待摊费用 long-term deferred expenses O(Jj|Z
72 1811 递延所得税资产 deferred income tax assets {zLhiUH
a0
73 1901 待处理财产损溢 waiting assets profit and loss Iah[j,]r
二、负债类 debt group 5F"|E-;
74 2001 短期借款 short-term loan 9~\kF5Q"
81 2101 交易性金融负债 transaction financial liabilities jXg
83 2201 应付票据 notes payable 'lz"2@4{
84 2202 应付账款 account payable G}d-(X
85 2205 预收账款 item received in advance e [h8}F
86 2211 应付职工薪酬 employee pay payable f9u^ R=Ff[
87 2221 应交税费 tax payable s1N?/>lmB
88 2231 应付股利 dividend payable N)2f7j4C&
89 2232 应付利息 interest payable &a0r%L()X
90 2241 其他应付款 other account payable z+{,WHjo
97 2401 预提费用 withholding expenses lSwcL
98 2411 预计负债 estimated liabilities cre;P5^E
99 2501 递延收益 deferred income TUK"nKSZ`.
100 2601 长期借款 money borrowed for long term OhZgcUqQ8
101 2602 长期债券 long-term bond / ~%KVe
106 2801 长期应付款 long-term account payable Kv&g5&N,
107 2802 未确认融资费用 unacknowledged financial charges fV>CZ^=G
108 2811 专项应付款 special accounts payable "SxLN
8.:
109 2901 递延所得税负债 deferred income tax liabilities A7_4.VH
三、共同类 g|X ;ahTT
112 3101 衍生工具 derivative tool '9p@vi{\
113 3201 套期工具 arbitrage tool SLL3v,P(7
114 3202 被套期项目 arbitrage project 1T&Rc4$Sn7
四、所有者权益类 }L=/A7Nk>
115 4001 实收资本 paid-up capital LW6ZAETyL
116 4002 资本公积 contributed surplus 2F{hg%
117 4101 盈余公积 earned surplus DTRJ/@t
119 4103 本年利润 profit for the current year 4R^mI
120 4104 利润分配 allocation of profits +n0r0:z0
121 4201 库存股 treasury stock XN=67f$Hw
五、成本类 /*FH:T<V
122 5001 生产成本 production cost Bq\F?zk<
123 5101 制造费用 cost of production zE T^T5>:
124 5201 劳务成本 service cost N
?Q+>
125 5301 研发支出 research and development expenditures yOU(2"8p
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~/pzxo$
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 4S"\~><
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z;f2*F
六、损益类 {PP9$>4`l
129 6001 主营业务收入 main business income }_/Hdmmx
130 6011 利息收入 金融共用 interest income financial sharing 96cJ8I8
135 6051 其他业务收入 other business income PX:'/{V
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance H<hVTc{K
137 6101 公允价值变动损益 sound value flexible loss and profit !%+2Yifna
138 6111 投资收益 income on investment jdZ~z#`(!:
142 6301 营业外收入 nonrevenue receipt -&x2&WE'
143 6401 主营业务成本 main business cost }U ~6^2 .,
144 6402 其他业务支出 other business expense 8
;d$54
b
145 6405 营业税金及附加 business tariff and annex {R<Ea
@LV+
146 6411 利息支出 金融共用 interest expense financial sharing 9_
s6l
155 6601 销售费用 marketing cost >2$5eI
156 6602 管理费用 managing cost zLs|tJOVp
157 6603 财务费用 financial cost K%<j=c
158 6604 勘探费用 exploration expense GcIDG`RX
159 6701 资产减值损失 loss from asset devaluation ;h6v@)#GX
160 6711 营业外支出 nonoperating expense x9/H/'
161 6801 所得税 income tax p^<yj0Y
162 6901 以前年度损益调整 prior year profit and loss adjustment