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一、资产类 vOP[ND=T
1 1001 库存现金 cash on hand etDB|(,z
2 1002 银行存款 bank deposit q{_buTARq
5 1015 其他货币资金 other monetary capital RZ.5:v6
9 1101 交易性金融资产 transaction monetary assets OIWo
*
%
11 1121 应收票据 notes receivable
a,tP.Xsl
12 1122 应收账款 Account receivable 9SFiL#1
13 1123 预付账款 account prepaid /V*eAn8>
14 1131 应收股利 dividend receivable z`_N|iEd
15 1132 应收利息 accrued interest receivable dvj`%?=
21 1231 其他应收款 accounts receivable-others G![1+2p:Tq
22 1241 坏账准备 had debts reserve g{ a0,B/j
28 1401 材料采购 procurement of materials >ab=LDoM
29 1402 在途物资 materials in transit (p2a{v}fEz
30 1403 原材料 raw materials FQ 4rA
4
32 1406 库存商品 commodity stocks kB:R-St
33 1407 发出商品 goods in transit O0I/^
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles +<|w|c
42 1461 存货跌价准备 reserve against stock price declining (nzzX?`nY
43 1501 待摊费用 fees to be apportioned HYY|)Wo
45 1521 持有至到期投资 hold investment due Cv=0&S.
46 1522 持有至到期投资减值准备 hold investment due reduction reserve qj/P4 *6E
47 1523 可供出售金融资产 financial assets available for sale m 8f_w
48 1524 长期股权投资 long-term stock ownership investment 3wh
yIXs
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $H9xM
50 1526 投资性房地产 investment real eastate
)Ob{]
51 1531 长期应收款 long-term account receivable P6?Q;-\q0
52 1541 未实现融资收益 unrealized financing income C^~iz
in
54 1601 固定资产 permanent assets BdYh:
55 1602 累计折旧 accumulated depreciation ~& l`"
56 1603 固定资产减值准备permanent assets reduction reserve cP
Y^Bf5)
57 1604 在建工程 construction in process j?,$
*Fi
58 1605 工程物资 engineer material
aqN.5'2\
59 1606 固定资产清理 disposal of fixed assets MWuVV=rd8a
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 8;5/_BwMu
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing qnlj~]NV
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ,8
.`;
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 g?`J ,*y
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 7D^A:f
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 AX)zSr Xn
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation WZr~Pb9
67 1701 无形资产 intangible assets _Dv^~e1c
68 1702 累计摊销 accumulated amortization g$tW9 Q
69 1703 无形资产减值准备 intangible assets reduction reserve Il642#Gh
70 1711 商誉 business reputation bM'AD[
71 1801 长期待摊费用 long-term deferred expenses
%|I|Mc
72 1811 递延所得税资产 deferred income tax assets )>/c/B
73 1901 待处理财产损溢 waiting assets profit and loss v 3NaX.
二、负债类 debt group 4j
*}|@x
74 2001 短期借款 short-term loan I
5~DC
81 2101 交易性金融负债 transaction financial liabilities N4:'X6u;
83 2201 应付票据 notes payable (!b:
gG
84 2202 应付账款 account payable 3,[2-obmi
85 2205 预收账款 item received in advance 7PMZt$n
86 2211 应付职工薪酬 employee pay payable fS~.K9
87 2221 应交税费 tax payable 7~16letQ
88 2231 应付股利 dividend payable TQou.'+v
89 2232 应付利息 interest payable YJy*OS_&
90 2241 其他应付款 other account payable A"'MRY
T`
97 2401 预提费用 withholding expenses i_MI!o
98 2411 预计负债 estimated liabilities Q^k#?j#
99 2501 递延收益 deferred income NR*SEbUU*
100 2601 长期借款 money borrowed for long term 6~}H3rvO}
101 2602 长期债券 long-term bond dd$N4&
106 2801 长期应付款 long-term account payable sa` Yan
107 2802 未确认融资费用 unacknowledged financial charges s:ruCS
108 2811 专项应付款 special accounts payable Vo%d;>!G\;
109 2901 递延所得税负债 deferred income tax liabilities VC.?]'OqD
三、共同类 X=3@M_Jzo
112 3101 衍生工具 derivative tool ]VvJ1Xn0
113 3201 套期工具 arbitrage tool >$y
>
114 3202 被套期项目 arbitrage project <%z/6I
Af|
四、所有者权益类 c&++[
115 4001 实收资本 paid-up capital 6"GpE5'*
116 4002 资本公积 contributed surplus k mjm6
117 4101 盈余公积 earned surplus .*j+?
119 4103 本年利润 profit for the current year P5>CSWy%
120 4104 利润分配 allocation of profits wLtTC4D
121 4201 库存股 treasury stock qo@dFKy
五、成本类 _#C}hwOR>X
122 5001 生产成本 production cost Al|7Y/
123 5101 制造费用 cost of production 0U>Q<I}
124 5201 劳务成本 service cost K>[H@|k\k
125 5301 研发支出 research and development expenditures L3AwL)I
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor L?0l1P
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor c
#kV+n<
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor sD8S2
六、损益类 lIz_0rE
129 6001 主营业务收入 main business income :j~5(K"
130 6011 利息收入 金融共用 interest income financial sharing "b
0cj
135 6051 其他业务收入 other business income MxR U6+a
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance PlZiTP
137 6101 公允价值变动损益 sound value flexible loss and profit >| ?T|
138 6111 投资收益 income on investment A-5+#
142 6301 营业外收入 nonrevenue receipt 6<Z:Xw
143 6401 主营业务成本 main business cost GcR`{ 3hO
144 6402 其他业务支出 other business expense I*}#nY0+
145 6405 营业税金及附加 business tariff and annex Nd!VR+IZ
146 6411 利息支出 金融共用 interest expense financial sharing 9$&e~^&B
155 6601 销售费用 marketing cost E0Q"qEvU
156 6602 管理费用 managing cost YJ$ewK4E#.
157 6603 财务费用 financial cost ?N*0S'dY
158 6604 勘探费用 exploration expense <^U(ya
159 6701 资产减值损失 loss from asset devaluation j&A3s{S4A
160 6711 营业外支出 nonoperating expense s{e(- 7'
161 6801 所得税 income tax l,.?-|Poa
162 6901 以前年度损益调整 prior year profit and loss adjustment