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一、资产类 F2#^5s(
1 1001 库存现金 cash on hand U_+>
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2 1002 银行存款 bank deposit B<W{kEY
5 1015 其他货币资金 other monetary capital <X:7$v6T|
9 1101 交易性金融资产 transaction monetary assets AV?*r-vWL.
11 1121 应收票据 notes receivable )
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12 1122 应收账款 Account receivable ke/QFN-`
13 1123 预付账款 account prepaid arnu|paw
14 1131 应收股利 dividend receivable 3SDw-k
15 1132 应收利息 accrued interest receivable tjGQ0-Lo
21 1231 其他应收款 accounts receivable-others m}k rG
22 1241 坏账准备 had debts reserve .Sm7na
K
28 1401 材料采购 procurement of materials M!,WU[mP
29 1402 在途物资 materials in transit <EJC.WWJa
30 1403 原材料 raw materials RszqDm
32 1406 库存商品 commodity stocks cu|{cy-
33 1407 发出商品 goods in transit +Oo>V~
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 'wDNP_
42 1461 存货跌价准备 reserve against stock price declining 0q81H./3
43 1501 待摊费用 fees to be apportioned `CO?} rW
45 1521 持有至到期投资 hold investment due 60*=Bs%b
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7 'N&jI
47 1523 可供出售金融资产 financial assets available for sale V5m4dQ>t
48 1524 长期股权投资 long-term stock ownership investment 3(X"IoNQ
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
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50 1526 投资性房地产 investment real eastate xGN&RjPk\
51 1531 长期应收款 long-term account receivable qWdL|8
52 1541 未实现融资收益 unrealized financing income AFyf7^^k
54 1601 固定资产 permanent assets w18kTa!4@
55 1602 累计折旧 accumulated depreciation P)4SrqW_
56 1603 固定资产减值准备permanent assets reduction reserve ka655O/)&
57 1604 在建工程 construction in process +as(
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58 1605 工程物资 engineer material PXWBc\
59 1606 固定资产清理 disposal of fixed assets M1^pf<!s
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing y<MXd,eE
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }k$2r3
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture s
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63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture qn:3s
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #Fq6-]y1")
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ?FJU>+{">
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 46sV\In>?
67 1701 无形资产 intangible assets THC34u]
68 1702 累计摊销 accumulated amortization a(QYc?u
69 1703 无形资产减值准备 intangible assets reduction reserve YFeF(k!!n
70 1711 商誉 business reputation +9M#-:qB
71 1801 长期待摊费用 long-term deferred expenses !IF#L0z
72 1811 递延所得税资产 deferred income tax assets R!5j1hMN`
73 1901 待处理财产损溢 waiting assets profit and loss ~m'PAC"Q$
二、负债类 debt group !c/G'se
74 2001 短期借款 short-term loan mGb,oj7l
81 2101 交易性金融负债 transaction financial liabilities 26?yEd6^Z
83 2201 应付票据 notes payable 63 F@
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84 2202 应付账款 account payable #fd;]
85 2205 预收账款 item received in advance sk6C/
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86 2211 应付职工薪酬 employee pay payable DHQavHqbZ
87 2221 应交税费 tax payable =c:K(N qL
88 2231 应付股利 dividend payable w*n@_n={
89 2232 应付利息 interest payable rZEL7{
90 2241 其他应付款 other account payable Tc$Jvy-G4A
97 2401 预提费用 withholding expenses ]y:2O
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98 2411 预计负债 estimated liabilities _XvSe]`f`
99 2501 递延收益 deferred income J4EQhuQ
100 2601 长期借款 money borrowed for long term +G)L8{F
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101 2602 长期债券 long-term bond 'GcN9D
106 2801 长期应付款 long-term account payable as6a)t.^
107 2802 未确认融资费用 unacknowledged financial charges >|IUjv2L
108 2811 专项应付款 special accounts payable Pv@Lx+k
109 2901 递延所得税负债 deferred income tax liabilities zT4SI'r?f
三、共同类 _HjS!(lMk
112 3101 衍生工具 derivative tool :(ni/,~Q
113 3201 套期工具 arbitrage tool k/srT<
114 3202 被套期项目 arbitrage project YBF|0A{[Y
四、所有者权益类 =MMU(0 E
115 4001 实收资本 paid-up capital WTK )SKa,.
116 4002 资本公积 contributed surplus u)J&3Ah%
117 4101 盈余公积 earned surplus /r2*le (H
119 4103 本年利润 profit for the current year u4hC/!
120 4104 利润分配 allocation of profits @M=xdZNyJ
121 4201 库存股 treasury stock PaIE=Q4gJ
五、成本类 2Tt^^Lb
122 5001 生产成本 production cost {{N*/E^
123 5101 制造费用 cost of production ,X^I]]
124 5201 劳务成本 service cost FK
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125 5301 研发支出 research and development expenditures =r=?N\7I
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor JlaT
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127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Y~,ZBl,
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor @,kR<
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六、损益类 B bP&-c
129 6001 主营业务收入 main business income 4}
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130 6011 利息收入 金融共用 interest income financial sharing Oc A;+}>
135 6051 其他业务收入 other business income *
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136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance T3H\KRe6
137 6101 公允价值变动损益 sound value flexible loss and profit V[#eeH)/
138 6111 投资收益 income on investment ~IQ3B$4H&
142 6301 营业外收入 nonrevenue receipt q#pD}Xe$
143 6401 主营业务成本 main business cost G)cEUEf
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144 6402 其他业务支出 other business expense KcPI,.4{
145 6405 营业税金及附加 business tariff and annex QTe>EJ12
146 6411 利息支出 金融共用 interest expense financial sharing EUGN`t-M
155 6601 销售费用 marketing cost `!- w^
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156 6602 管理费用 managing cost MbbKo-7
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157 6603 财务费用 financial cost )b\8
9F
158 6604 勘探费用 exploration expense 4rDaJd>,
159 6701 资产减值损失 loss from asset devaluation q/qJkr^2
160 6711 营业外支出 nonoperating expense 7:Cq[u fl
161 6801 所得税 income tax v2K6y|6,
162 6901 以前年度损益调整 prior year profit and loss adjustment