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一、资产类 T8\@CV!
1 1001 库存现金 cash on hand I2HV{1(i
2 1002 银行存款 bank deposit ;"IWm<]h;-
5 1015 其他货币资金 other monetary capital X7OU=+g
9 1101 交易性金融资产 transaction monetary assets C)FO:lLr\
11 1121 应收票据 notes receivable >
"rM\ Q
12 1122 应收账款 Account receivable 1@{ov!YB]
13 1123 预付账款 account prepaid \EU3i;BNT%
14 1131 应收股利 dividend receivable N KgEs
15 1132 应收利息 accrued interest receivable 1Q
FsT
21 1231 其他应收款 accounts receivable-others aNKw.S>
22 1241 坏账准备 had debts reserve r3?8nQ$
28 1401 材料采购 procurement of materials {M:/HQo
29 1402 在途物资 materials in transit @1'OuX^
30 1403 原材料 raw materials 6_" n
32 1406 库存商品 commodity stocks } 'xGip@W
33 1407 发出商品 goods in transit Trh
t2Iv
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 'fK=;
mM
42 1461 存货跌价准备 reserve against stock price declining ^_v94!a9
43 1501 待摊费用 fees to be apportioned [r>hKZU2
45 1521 持有至到期投资 hold investment due V0m1>{
46 1522 持有至到期投资减值准备 hold investment due reduction reserve EsWB |V>
47 1523 可供出售金融资产 financial assets available for sale {@L{l1|0
48 1524 长期股权投资 long-term stock ownership investment )|v du
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve yB7si(,1>
50 1526 投资性房地产 investment real eastate vcy1itY
51 1531 长期应收款 long-term account receivable KL?<lp"
52 1541 未实现融资收益 unrealized financing income "JmbYb#Z
54 1601 固定资产 permanent assets 32+N?[9
*
55 1602 累计折旧 accumulated depreciation /Z*$k{qIR&
56 1603 固定资产减值准备permanent assets reduction reserve pW8?EGO@
57 1604 在建工程 construction in process W20- oZ8
58 1605 工程物资 engineer material 6[XaIco=C
59 1606 固定资产清理 disposal of fixed assets VB |k
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing %LC)sSq{H
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing #]+BIr`
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;Co"bP's
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 m`zd0IRTP
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture wH@<0lw`<
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 74
ptd,
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation } %0w25
67 1701 无形资产 intangible assets =
aj|auu
68 1702 累计摊销 accumulated amortization 7ojh=imY
69 1703 无形资产减值准备 intangible assets reduction reserve +1qvT_
70 1711 商誉 business reputation M6cybEk`
71 1801 长期待摊费用 long-term deferred expenses 1c"s+k]9
72 1811 递延所得税资产 deferred income tax assets 4`v[p4k
73 1901 待处理财产损溢 waiting assets profit and loss Hh](n<Bs
二、负债类 debt group 3@eI? (N
74 2001 短期借款 short-term loan A<H]uQ>
81 2101 交易性金融负债 transaction financial liabilities QP<P,Bi~
83 2201 应付票据 notes payable |U1u:=[
84 2202 应付账款 account payable oU3gy[wF;b
85 2205 预收账款 item received in advance PNLlJlYlP
86 2211 应付职工薪酬 employee pay payable ^{yb4yQ
0
87 2221 应交税费 tax payable .ZQXY%g
88 2231 应付股利 dividend payable S WsD]rn
89 2232 应付利息 interest payable '%Oo1:wJ
90 2241 其他应付款 other account payable "[A&S!
97 2401 预提费用 withholding expenses -{eiV0<^
98 2411 预计负债 estimated liabilities
KYcc jX
99 2501 递延收益 deferred income @AG=Eq9<o
100 2601 长期借款 money borrowed for long term Ca"i<[8
101 2602 长期债券 long-term bond ND9;%<80
106 2801 长期应付款 long-term account payable 4byh,t
107 2802 未确认融资费用 unacknowledged financial charges gcX
108 2811 专项应付款 special accounts payable Q4ii25]*
109 2901 递延所得税负债 deferred income tax liabilities 5.0;xz}#y
三、共同类 0x'Fi2=`
112 3101 衍生工具 derivative tool (o6u^#6
113 3201 套期工具 arbitrage tool qy\SOAh
114 3202 被套期项目 arbitrage project e!i.u'z
四、所有者权益类 ;XYfw)
115 4001 实收资本 paid-up capital a3Z()|t>
116 4002 资本公积 contributed surplus )Knsy
117 4101 盈余公积 earned surplus *=E4|>Ul,
119 4103 本年利润 profit for the current year `~=Is.V[
120 4104 利润分配 allocation of profits <
R@&
<E6
121 4201 库存股 treasury stock Ej VB\6,
五、成本类 84Hm
PPt
122 5001 生产成本 production cost Q"xDRQA
123 5101 制造费用 cost of production mOjl0n[To]
124 5201 劳务成本 service cost jaux:fU
125 5301 研发支出 research and development expenditures n |,}
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^eYJ7&t
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Xw^:<Nx:
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Y u^ }
六、损益类 NX+
eig</-
129 6001 主营业务收入 main business income \v9<L'NP)
130 6011 利息收入 金融共用 interest income financial sharing iN`L* h
135 6051 其他业务收入 other business income S
1Ji\
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0j/i):@
137 6101 公允价值变动损益 sound value flexible loss and profit QPF[D7\
138 6111 投资收益 income on investment T5U(B3j_
142 6301 营业外收入 nonrevenue receipt ]}0+7Q
143 6401 主营业务成本 main business cost u
q
y~hY
144 6402 其他业务支出 other business expense wIbc8ze
145 6405 营业税金及附加 business tariff and annex 0Zl1(;hx@
146 6411 利息支出 金融共用 interest expense financial sharing h"nv[0!)
155 6601 销售费用 marketing cost QaEXk5>e
156 6602 管理费用 managing cost CV7.hF<
157 6603 财务费用 financial cost L/cbq*L
158 6604 勘探费用 exploration expense `V0]t_*D
159 6701 资产减值损失 loss from asset devaluation U(qM( E
160 6711 营业外支出 nonoperating expense ?at~il$z'
161 6801 所得税 income tax 6Ue6b$xE
162 6901 以前年度损益调整 prior year profit and loss adjustment