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一、资产类 yhr\eiJ@6
1 1001 库存现金 cash on hand gnbs^K w
2 1002 银行存款 bank deposit 9jaYmY]~
5 1015 其他货币资金 other monetary capital "TtK!>!.
9 1101 交易性金融资产 transaction monetary assets =h&DW5QC
11 1121 应收票据 notes receivable n{Jvx
>);
12 1122 应收账款 Account receivable P;hjr;
13 1123 预付账款 account prepaid q7 Uu 8JXF
14 1131 应收股利 dividend receivable f=~@e#U
15 1132 应收利息 accrued interest receivable
.j7|;Ag
21 1231 其他应收款 accounts receivable-others w'M0Rd]
22 1241 坏账准备 had debts reserve c)@M7UK[
28 1401 材料采购 procurement of materials a;*&q/{o
29 1402 在途物资 materials in transit $C#~c1w
30 1403 原材料 raw materials !6<2JNf
32 1406 库存商品 commodity stocks o>U%3-+T^J
33 1407 发出商品 goods in transit n0Ze9W+<
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles sS5#Q
42 1461 存货跌价准备 reserve against stock price declining J_rCo4}
43 1501 待摊费用 fees to be apportioned UfcM2OmbK
45 1521 持有至到期投资 hold investment due pPQ]#v
46 1522 持有至到期投资减值准备 hold investment due reduction reserve !nuXK
47 1523 可供出售金融资产 financial assets available for sale ,vg8iRa
48 1524 长期股权投资 long-term stock ownership investment lt,x(2
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ?_<ZCH
50 1526 投资性房地产 investment real eastate `mCcD
51 1531 长期应收款 long-term account receivable \,p)
52 1541 未实现融资收益 unrealized financing income Kn\Oj=4
54 1601 固定资产 permanent assets G-"#3{~2
55 1602 累计折旧 accumulated depreciation #"i}wS
56 1603 固定资产减值准备permanent assets reduction reserve -iH/~a
57 1604 在建工程 construction in process 0pkU1t~9
58 1605 工程物资 engineer material r)X?H
59 1606 固定资产清理 disposal of fixed assets =N7N=xY
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Y
3KCIL9
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing "]MF =-v
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ctt5t
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture %HYC-TF#
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 8(Z*Vz uu
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ) 3YE$,
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 7qL]_u[^
67 1701 无形资产 intangible assets [&+wW
68 1702 累计摊销 accumulated amortization @ULr)&9
69 1703 无形资产减值准备 intangible assets reduction reserve C?hw$^w7T
70 1711 商誉 business reputation $
P#k|A
71 1801 长期待摊费用 long-term deferred expenses >-)i_C2
72 1811 递延所得税资产 deferred income tax assets l[\[)X3$
73 1901 待处理财产损溢 waiting assets profit and loss uu#ALB
Jm
二、负债类 debt group 1/le%}mK
74 2001 短期借款 short-term loan ? `FI!3j
81 2101 交易性金融负债 transaction financial liabilities |dX#4Mq^,
83 2201 应付票据 notes payable aK1|b=gVj
84 2202 应付账款 account payable !(SaE'
85 2205 预收账款 item received in advance G VEjB;
86 2211 应付职工薪酬 employee pay payable A|y&\~<A
87 2221 应交税费 tax payable sF|<m)Kt{W
88 2231 应付股利 dividend payable EWqKd/
89 2232 应付利息 interest payable 3j.f
3~"
90 2241 其他应付款 other account payable W&bh&KzCW
97 2401 预提费用 withholding expenses ~=
0zZTG
98 2411 预计负债 estimated liabilities y\x!Be;6Z.
99 2501 递延收益 deferred income @9vz%1B<l
100 2601 长期借款 money borrowed for long term L}:u9$w
101 2602 长期债券 long-term bond 2^qY,dL
106 2801 长期应付款 long-term account payable 7sLs+|<"
107 2802 未确认融资费用 unacknowledged financial charges w,
`x(!&
108 2811 专项应付款 special accounts payable %X[|7D-
109 2901 递延所得税负债 deferred income tax liabilities :1.$7Wt
三、共同类 \f{C2d/6j
112 3101 衍生工具 derivative tool '{OZ[$E
113 3201 套期工具 arbitrage tool 6"A|)fz
114 3202 被套期项目 arbitrage project ?"sk"{
四、所有者权益类 &+*jTE
115 4001 实收资本 paid-up capital C'5i>;
116 4002 资本公积 contributed surplus $,h*xb.
117 4101 盈余公积 earned surplus Mw+]*
119 4103 本年利润 profit for the current year WfO6Fvx%
120 4104 利润分配 allocation of profits i 3?zYaT
121 4201 库存股 treasury stock H,zRmK6A%
五、成本类 ~IlgcCF
122 5001 生产成本 production cost WXGLo;+>I
123 5101 制造费用 cost of production y+X%qTB
124 5201 劳务成本 service cost }.e*=/"MB
125 5301 研发支出 research and development expenditures "*TnkFTR
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor EP{y?+E2
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor BeP0lZ
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor sd#a_
六、损益类 -+c_TJ.dC
129 6001 主营业务收入 main business income @0t,vye
130 6011 利息收入 金融共用 interest income financial sharing od-N7lp#
135 6051 其他业务收入 other business income q?\3m3
GM
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;i Ud3'*
137 6101 公允价值变动损益 sound value flexible loss and profit c)lM
i}/
138 6111 投资收益 income on investment A"w
1GBx
142 6301 营业外收入 nonrevenue receipt 4UG7{[!+
143 6401 主营业务成本 main business cost =1LrU$\
144 6402 其他业务支出 other business expense VIynlvy
145 6405 营业税金及附加 business tariff and annex ]k >S0
146 6411 利息支出 金融共用 interest expense financial sharing "rkP@ja9n
155 6601 销售费用 marketing cost fq\E$'o$
156 6602 管理费用 managing cost 9n44 *sZ
157 6603 财务费用 financial cost uv._N6mj
158 6604 勘探费用 exploration expense BcA:M\dK%
159 6701 资产减值损失 loss from asset devaluation ~0ZP%1.B3
160 6711 营业外支出 nonoperating expense ^bS&[+9E
161 6801 所得税 income tax Vx?a&{3]-
162 6901 以前年度损益调整 prior year profit and loss adjustment