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一、资产类 GSfU*@L3
1 1001 库存现金 cash on hand 0eK>QZ_
2 1002 银行存款 bank deposit W"A3$/nq^
5 1015 其他货币资金 other monetary capital t=jG $A
9 1101 交易性金融资产 transaction monetary assets nD!t*P
11 1121 应收票据 notes receivable U% ?+N
12 1122 应收账款 Account receivable )/2TU]//
13 1123 预付账款 account prepaid nXjSf
14 1131 应收股利 dividend receivable \#F>R,
15 1132 应收利息 accrued interest receivable ln6=XDu
21 1231 其他应收款 accounts receivable-others QpS7nGev
22 1241 坏账准备 had debts reserve >?ec"P%vS/
28 1401 材料采购 procurement of materials ni<\AF]
`
29 1402 在途物资 materials in transit 4Bt)t#0
30 1403 原材料 raw materials v(,
tu/
32 1406 库存商品 commodity stocks f=7[GZoDn
33 1407 发出商品 goods in transit *,=8x\Shp
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 4C*0MV
42 1461 存货跌价准备 reserve against stock price declining Oa M~rze
43 1501 待摊费用 fees to be apportioned !lM.1gTTC
45 1521 持有至到期投资 hold investment due "}oo`+]Cq
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 3bQq
Nk
47 1523 可供出售金融资产 financial assets available for sale I\IDt~
48 1524 长期股权投资 long-term stock ownership investment 'rVB2
`z-
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve X `F>kp1
50 1526 投资性房地产 investment real eastate :EH>&vm
51 1531 长期应收款 long-term account receivable )d|s$l$?7
52 1541 未实现融资收益 unrealized financing income OXB 5W#$
54 1601 固定资产 permanent assets ~w.y9)",
55 1602 累计折旧 accumulated depreciation =p:~sn#
56 1603 固定资产减值准备permanent assets reduction reserve Il#ST
57 1604 在建工程 construction in process oqg +<m
58 1605 工程物资 engineer material nEbZ8M
59 1606 固定资产清理 disposal of fixed assets B^{~,'
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing =T)y(]
;M$
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing XQtV$Lw
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _G2)=yj]
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture u}rJqZ
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Cj/!m
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 2~vvE
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Mh{;1$j#
67 1701 无形资产 intangible assets #Kx @:I
68 1702 累计摊销 accumulated amortization [e{D
69 1703 无形资产减值准备 intangible assets reduction reserve z<J2e^j
70 1711 商誉 business reputation $)KNp dXh
71 1801 长期待摊费用 long-term deferred expenses w?Cho</Xu
72 1811 递延所得税资产 deferred income tax assets *Y!RU{w+Z
73 1901 待处理财产损溢 waiting assets profit and loss ,4;'s
二、负债类 debt group vZ^U]h V
74 2001 短期借款 short-term loan xZ
SDA8kS
81 2101 交易性金融负债 transaction financial liabilities ]K%d
83 2201 应付票据 notes payable tGSXTF}G
84 2202 应付账款 account payable 9S l5jn
85 2205 预收账款 item received in advance ^
q3H
86 2211 应付职工薪酬 employee pay payable /)?qD
87 2221 应交税费 tax payable ~aXJ5sY"f&
88 2231 应付股利 dividend payable t[AA=
89 2232 应付利息 interest payable Vo|[Z)MO`
90 2241 其他应付款 other account payable 7$8DMBqq
97 2401 预提费用 withholding expenses =F5zU5`i
98 2411 预计负债 estimated liabilities Zcg-i:@
99 2501 递延收益 deferred income ='-/JH~
100 2601 长期借款 money borrowed for long term z.OJ1vY7
101 2602 长期债券 long-term bond IOJLJ
p
106 2801 长期应付款 long-term account payable
%MEWw
107 2802 未确认融资费用 unacknowledged financial charges D u_;!E
108 2811 专项应付款 special accounts payable 2Zg%4/u,Zp
109 2901 递延所得税负债 deferred income tax liabilities f'BmIFb#
三、共同类 Zlygx
112 3101 衍生工具 derivative tool #/\Zo &V8
113 3201 套期工具 arbitrage tool ih|&q
114 3202 被套期项目 arbitrage project ofs Lx6Po
四、所有者权益类 -KZ9TV # R
115 4001 实收资本 paid-up capital _BvGEM`o
116 4002 资本公积 contributed surplus =)x+f/
c]
117 4101 盈余公积 earned surplus ;1>V7+/
119 4103 本年利润 profit for the current year by$mD_sr
120 4104 利润分配 allocation of profits M'T[L%AP
121 4201 库存股 treasury stock 5,\|XQA5!
五、成本类 H29vuGQjq
122 5001 生产成本 production cost 7ZUS
123 5101 制造费用 cost of production &vfeBth
124 5201 劳务成本 service cost 2tQ?=V(Di
125 5301 研发支出 research and development expenditures =Ew77
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ,L-V?B(UQ
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ij.NSyk9
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor L[U?{
六、损益类 B3I0H6O
129 6001 主营业务收入 main business income PO|gM8E1x?
130 6011 利息收入 金融共用 interest income financial sharing $&i8/pD
135 6051 其他业务收入 other business income J<&?Hb*|
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance G-#rWZ&
137 6101 公允价值变动损益 sound value flexible loss and profit f>m! }F:
138 6111 投资收益 income on investment eQMa9_
142 6301 营业外收入 nonrevenue receipt UMHFq-
143 6401 主营业务成本 main business cost N9u {)u
144 6402 其他业务支出 other business expense <S12=<c?'
145 6405 营业税金及附加 business tariff and annex N{6-a
146 6411 利息支出 金融共用 interest expense financial sharing Hr \vu`p$
155 6601 销售费用 marketing cost 7Jpq7;
156 6602 管理费用 managing cost K
28s<i`
157 6603 财务费用 financial cost 6zGeGW
158 6604 勘探费用 exploration expense &G?w*w_n
159 6701 资产减值损失 loss from asset devaluation } V"A;5j`
160 6711 营业外支出 nonoperating expense /4upw`35]
161 6801 所得税 income tax R_vK^Da
162 6901 以前年度损益调整 prior year profit and loss adjustment