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一、资产类 7%?A0%>6G
1 1001 库存现金 cash on hand f-23.]`v
2 1002 银行存款 bank deposit Qb SX'mx<
5 1015 其他货币资金 other monetary capital 7pGlbdS
9 1101 交易性金融资产 transaction monetary assets Z-/ E$j
11 1121 应收票据 notes receivable Uq[NOJC
12 1122 应收账款 Account receivable *.i`hfRc
13 1123 预付账款 account prepaid 3N<FG.6
14 1131 应收股利 dividend receivable 2pB@qi-]
15 1132 应收利息 accrued interest receivable Q*lZ;~R
21 1231 其他应收款 accounts receivable-others hx:x5L>
22 1241 坏账准备 had debts reserve ,I)/ V>u
28 1401 材料采购 procurement of materials X#pE!mT
29 1402 在途物资 materials in transit fwOvlD&e
30 1403 原材料 raw materials /r]IY.
32 1406 库存商品 commodity stocks PR.?"$!D{
33 1407 发出商品 goods in transit 5$jKw\FF=
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 0P!6
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42 1461 存货跌价准备 reserve against stock price declining
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43 1501 待摊费用 fees to be apportioned @y}1%{,%
45 1521 持有至到期投资 hold investment due +=:CW'B5
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 'KXvn0
47 1523 可供出售金融资产 financial assets available for sale #Ok*Or
48 1524 长期股权投资 long-term stock ownership investment ^Dd$8$?[
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve oU{m\r
50 1526 投资性房地产 investment real eastate 1'}~;?_
51 1531 长期应收款 long-term account receivable QPdhesrd-
52 1541 未实现融资收益 unrealized financing income :;]6\/ky
54 1601 固定资产 permanent assets J;G+6C$:
55 1602 累计折旧 accumulated depreciation #,$d!l @
56 1603 固定资产减值准备permanent assets reduction reserve i"zWv@1z
57 1604 在建工程 construction in process D[9eu>"'9M
58 1605 工程物资 engineer material p+A#t~K
59 1606 固定资产清理 disposal of fixed assets Dmn6{jyP
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing bl:.D~@
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing e>MC
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62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture gwT"o
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 ,qt9S0QS
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture up`!r;5-
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 M"5,8Q`PkI
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Eiwo==M
67 1701 无形资产 intangible assets KLlW\MF1
68 1702 累计摊销 accumulated amortization ,LU/xI0O
69 1703 无形资产减值准备 intangible assets reduction reserve M2mte#h
70 1711 商誉 business reputation gNN{WFHQX:
71 1801 长期待摊费用 long-term deferred expenses P b2exS(
72 1811 递延所得税资产 deferred income tax assets Ean@GDLz8
73 1901 待处理财产损溢 waiting assets profit and loss t|d9EC]c(
二、负债类 debt group sy#CR4X
74 2001 短期借款 short-term loan vMDV%E S1t
81 2101 交易性金融负债 transaction financial liabilities vJ }^p}
83 2201 应付票据 notes payable jsc1B
84 2202 应付账款 account payable =A04E
85 2205 预收账款 item received in advance @)|62Dv /
86 2211 应付职工薪酬 employee pay payable Al6)$8]e
87 2221 应交税费 tax payable !{"{(h)+@
88 2231 应付股利 dividend payable quVTqhg"
89 2232 应付利息 interest payable WHMt$W}%
90 2241 其他应付款 other account payable 05.^MU?^U
97 2401 预提费用 withholding expenses -AJe\ J 2
98 2411 预计负债 estimated liabilities 5c!~WckbJ
99 2501 递延收益 deferred income 8"Hy'JA$O
100 2601 长期借款 money borrowed for long term +P81&CaY
101 2602 长期债券 long-term bond Hq3"OMG q
106 2801 长期应付款 long-term account payable Y6&w0~?!
107 2802 未确认融资费用 unacknowledged financial charges 540-l Me
108 2811 专项应付款 special accounts payable x$tx!%,)/S
109 2901 递延所得税负债 deferred income tax liabilities =c"`>Vi@d
三、共同类 @b
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112 3101 衍生工具 derivative tool 6*J`2U9Q
113 3201 套期工具 arbitrage tool ?|s1Cuc
114 3202 被套期项目 arbitrage project w$MFCJ:p&
四、所有者权益类 YIvJN
115 4001 实收资本 paid-up capital $e)d!m.
116 4002 资本公积 contributed surplus y1G Vn o
117 4101 盈余公积 earned surplus wt0^R<28
119 4103 本年利润 profit for the current year e
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120 4104 利润分配 allocation of profits
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121 4201 库存股 treasury stock ^mz&L|h
五、成本类 ;P3sDN
122 5001 生产成本 production cost L0H;y6&
123 5101 制造费用 cost of production w7@fiH{
124 5201 劳务成本 service cost ;}"_hLX
125 5301 研发支出 research and development expenditures $T.we+u
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor =ZR9zL=h
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor # -e
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;[V_w/-u
六、损益类 j6]+fo&3
129 6001 主营业务收入 main business income osPJ%I`^
130 6011 利息收入 金融共用 interest income financial sharing kclClB:PS
135 6051 其他业务收入 other business income Ab ,n^
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance e33 j&:O
137 6101 公允价值变动损益 sound value flexible loss and profit VJmX@zX9
138 6111 投资收益 income on investment mrX 2w
142 6301 营业外收入 nonrevenue receipt &MKG#Y}
143 6401 主营业务成本 main business cost ACm9H9:Vd
144 6402 其他业务支出 other business expense (&HAjB
145 6405 营业税金及附加 business tariff and annex :
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146 6411 利息支出 金融共用 interest expense financial sharing ^m8T$^z>
155 6601 销售费用 marketing cost WDQtj$e+
156 6602 管理费用 managing cost 5N<f\W,
157 6603 财务费用 financial cost (N{Rda*8
158 6604 勘探费用 exploration expense ?a?i8rnWo
159 6701 资产减值损失 loss from asset devaluation &'4{/Gz
160 6711 营业外支出 nonoperating expense +aR.t@D+"Y
161 6801 所得税 income tax Z
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162 6901 以前年度损益调整 prior year profit and loss adjustment