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一、资产类 [V^WGW2oY
1 1001 库存现金 cash on hand vmi+_]
2 1002 银行存款 bank deposit &?W0mW(
5 1015 其他货币资金 other monetary capital ccB&O _
9 1101 交易性金融资产 transaction monetary assets p
s/Ayjk
11 1121 应收票据 notes receivable , qA(\[
12 1122 应收账款 Account receivable dOa+(fMe
13 1123 预付账款 account prepaid 'ZT^PV\
14 1131 应收股利 dividend receivable 4Z1ST;
15 1132 应收利息 accrued interest receivable Diy8gt
21 1231 其他应收款 accounts receivable-others zxJ]"N
22 1241 坏账准备 had debts reserve ?b*s.
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28 1401 材料采购 procurement of materials @"hb) 8ng
29 1402 在途物资 materials in transit VE#Wb7
30 1403 原材料 raw materials _+p4Wvu~0
32 1406 库存商品 commodity stocks #eQJEajv5
33 1407 发出商品 goods in transit 5G::wuxk
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ^2+yHw
42 1461 存货跌价准备 reserve against stock price declining U(a#@K!H
43 1501 待摊费用 fees to be apportioned |P[w==AAf
45 1521 持有至到期投资 hold investment due RwKdxK+;
46 1522 持有至到期投资减值准备 hold investment due reduction reserve (XeE2l2M
47 1523 可供出售金融资产 financial assets available for sale uH/J]zKR
48 1524 长期股权投资 long-term stock ownership investment j`oy`78O
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve b$4"i XSQ
50 1526 投资性房地产 investment real eastate Ci?Ss+|
51 1531 长期应收款 long-term account receivable |h- QP#]/
52 1541 未实现融资收益 unrealized financing income 3cFf#a #
54 1601 固定资产 permanent assets ~KHVY)@P
55 1602 累计折旧 accumulated depreciation MTsM]o
56 1603 固定资产减值准备permanent assets reduction reserve Qi^Z
11
57 1604 在建工程 construction in process V}bjK8$$
58 1605 工程物资 engineer material w0ht
59 1606 固定资产清理 disposal of fixed assets K$>%e36Cc
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 9}l33T4T
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }0eF~>Df
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture l%[EXZ
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 Q7*SE%H
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture }&/o'w2wY
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 3_txg>P"
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation d_CKP"TA
67 1701 无形资产 intangible assets p qfUW+>
68 1702 累计摊销 accumulated amortization <PapskO>
69 1703 无形资产减值准备 intangible assets reduction reserve *194{ ep
70 1711 商誉 business reputation @<&5J7fb
71 1801 长期待摊费用 long-term deferred expenses 3
N.~mR
72 1811 递延所得税资产 deferred income tax assets L_vISy%\b
73 1901 待处理财产损溢 waiting assets profit and loss Kh,V.+7k
二、负债类 debt group oz AS[B6
74 2001 短期借款 short-term loan cJN7bA{
81 2101 交易性金融负债 transaction financial liabilities q
]M+/sl
83 2201 应付票据 notes payable Q?e*4ba
84 2202 应付账款 account payable DKne'3pH
85 2205 预收账款 item received in advance {wO3<9
86 2211 应付职工薪酬 employee pay payable 9)}[7Mg:C
87 2221 应交税费 tax payable xGu r
88 2231 应付股利 dividend payable ?,p;O
89 2232 应付利息 interest payable *i]
=f6G
90 2241 其他应付款 other account payable p!>oo1&
97 2401 预提费用 withholding expenses cVubb}ou
98 2411 预计负债 estimated liabilities D&/kCi= R
99 2501 递延收益 deferred income [baiH|5>
100 2601 长期借款 money borrowed for long term |?rNy=P,
101 2602 长期债券 long-term bond HGXt
106 2801 长期应付款 long-term account payable .uuO>:
107 2802 未确认融资费用 unacknowledged financial charges H18Tn!RDS
108 2811 专项应付款 special accounts payable ZYI{i?Te#
109 2901 递延所得税负债 deferred income tax liabilities *FC=X) _&W
三、共同类 FuVnk~gq
112 3101 衍生工具 derivative tool _&N2'hG=sn
113 3201 套期工具 arbitrage tool \]%6|V
114 3202 被套期项目 arbitrage project )^m%i]L_
四、所有者权益类 mX\TD0$d
115 4001 实收资本 paid-up capital <Fi%iA
116 4002 资本公积 contributed surplus s>0't
117 4101 盈余公积 earned surplus l;JA8o\x
119 4103 本年利润 profit for the current year z8QAo\_I(
120 4104 利润分配 allocation of profits 3
{""58
121 4201 库存股 treasury stock :z4)5=
6M
五、成本类 V^JV4 `
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122 5001 生产成本 production cost ~p1j`r;
123 5101 制造费用 cost of production /<HRwG\w
124 5201 劳务成本 service cost LO
<
125 5301 研发支出 research and development expenditures ;ado0-VQi'
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 7N-w eX
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }2(,K[?
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor >H'4{|
六、损益类 <<(wa
j
129 6001 主营业务收入 main business income
.z
6fv
130 6011 利息收入 金融共用 interest income financial sharing j<u@j+V
135 6051 其他业务收入 other business income TR<<+
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance FO!]P
137 6101 公允价值变动损益 sound value flexible loss and profit
?0)&U
138 6111 投资收益 income on investment \=uKHNP?#
142 6301 营业外收入 nonrevenue receipt @n(Z$)8tR
143 6401 主营业务成本 main business cost 0(mkeIzJt/
144 6402 其他业务支出 other business expense Ko;{I?c
145 6405 营业税金及附加 business tariff and annex %F!1
146 6411 利息支出 金融共用 interest expense financial sharing 5!l0zLQPo
155 6601 销售费用 marketing cost )Z(TCJ~~!
156 6602 管理费用 managing cost %K\?E98M
157 6603 财务费用 financial cost BlXB7q,
158 6604 勘探费用 exploration expense aemc2b*
159 6701 资产减值损失 loss from asset devaluation '<rZm=48
160 6711 营业外支出 nonoperating expense ,17hGKM
161 6801 所得税 income tax I
6<*X
162 6901 以前年度损益调整 prior year profit and loss adjustment