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一、资产类 ~c55LlO>
1 1001 库存现金 cash on hand #S]O|$&*
2 1002 银行存款 bank deposit \[|X^8j
5 1015 其他货币资金 other monetary capital G O"E>FyB
9 1101 交易性金融资产 transaction monetary assets elR1NhB|p
11 1121 应收票据 notes receivable M?Fv'YE
12 1122 应收账款 Account receivable ++UxzUd
13 1123 预付账款 account prepaid fT{jD_Q+3
14 1131 应收股利 dividend receivable QCG-CzJ9l
15 1132 应收利息 accrued interest receivable Zx`/88!x[
21 1231 其他应收款 accounts receivable-others ]<ay_w;
22 1241 坏账准备 had debts reserve 3UF^Ff<wo
28 1401 材料采购 procurement of materials mKE'l'9A_
29 1402 在途物资 materials in transit O2"@09
:
30 1403 原材料 raw materials i!fk'Yt%
32 1406 库存商品 commodity stocks aO}p"-'
33 1407 发出商品 goods in transit V)4?y9xZv
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?%%vQ?
42 1461 存货跌价准备 reserve against stock price declining Uu@qS
43 1501 待摊费用 fees to be apportioned 3''Uxlo\
45 1521 持有至到期投资 hold investment due ?r*}1WsH
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4uh~@ Lv
47 1523 可供出售金融资产 financial assets available for sale ~[kI![
48 1524 长期股权投资 long-term stock ownership investment Dw 5Ze
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve uhv_'Q
50 1526 投资性房地产 investment real eastate PN=5ICT
51 1531 长期应收款 long-term account receivable foBF]7Bz?
52 1541 未实现融资收益 unrealized financing income DZ $O%
54 1601 固定资产 permanent assets )Jw$&%/{1
55 1602 累计折旧 accumulated depreciation D+N@l"U{
56 1603 固定资产减值准备permanent assets reduction reserve &4%78K\
57 1604 在建工程 construction in process 9.,IqnP
58 1605 工程物资 engineer material 4#t=%}
59 1606 固定资产清理 disposal of fixed assets ,,1y0s0`
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing D(&Zq7]n
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing !s !el;G
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture @*uZ+$
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 il"pKQF
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 4/_!F'j
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 "HwlN_PA
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ![eY%2;<
67 1701 无形资产 intangible assets /Z~$`!J
68 1702 累计摊销 accumulated amortization O;&5>
W,Z
69 1703 无形资产减值准备 intangible assets reduction reserve Kx BvL[/
70 1711 商誉 business reputation 3[?;s}61
71 1801 长期待摊费用 long-term deferred expenses DwK$c^2q{.
72 1811 递延所得税资产 deferred income tax assets hQz1zG`z7
73 1901 待处理财产损溢 waiting assets profit and loss {%RwZ'
二、负债类 debt group
hFan$W$
74 2001 短期借款 short-term loan (=Oo=8\
81 2101 交易性金融负债 transaction financial liabilities c>T)Rc
83 2201 应付票据 notes payable c>! ^\
84 2202 应付账款 account payable {lUaN0O:
85 2205 预收账款 item received in advance ^r
O!-
86 2211 应付职工薪酬 employee pay payable biForT_no
87 2221 应交税费 tax payable A;6ew4
88 2231 应付股利 dividend payable C1qlB8(Wh>
89 2232 应付利息 interest payable J l{My^I5
90 2241 其他应付款 other account payable T1 1>&K)
97 2401 预提费用 withholding expenses $Y\7E/T
98 2411 预计负债 estimated liabilities ^4p$@5zH
99 2501 递延收益 deferred income 91nB?8ZE6,
100 2601 长期借款 money borrowed for long term cXr_,
>k
101 2602 长期债券 long-term bond
9l |*E
106 2801 长期应付款 long-term account payable )c 79&S
107 2802 未确认融资费用 unacknowledged financial charges )T&r770
108 2811 专项应付款 special accounts payable (/9 erfuJ
109 2901 递延所得税负债 deferred income tax liabilities >z%WW&Z'
三、共同类 0zsmZ]b5E
112 3101 衍生工具 derivative tool <xrya_R?
113 3201 套期工具 arbitrage tool r gi4>
114 3202 被套期项目 arbitrage project B?e]
Ht
四、所有者权益类 sXT8jLIf
115 4001 实收资本 paid-up capital *o!#5c
116 4002 资本公积 contributed surplus T-x9IoE
117 4101 盈余公积 earned surplus 'F:Tv[qx
119 4103 本年利润 profit for the current year PCa0I^d
120 4104 利润分配 allocation of profits Po.by~|
121 4201 库存股 treasury stock ytV[x
五、成本类 Z^%HDB9^
122 5001 生产成本 production cost TN08,:k
123 5101 制造费用 cost of production +1\t0P24
124 5201 劳务成本 service cost A
6E~GJa
125 5301 研发支出 research and development expenditures `D$RL*C;M`
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^X"x,8}&V
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor B1%xU
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128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Df]*S
六、损益类 5yj6MaqJ
129 6001 主营业务收入 main business income 9%0
^fhrJ
130 6011 利息收入 金融共用 interest income financial sharing ZsYY)<n
135 6051 其他业务收入 other business income =.):tGDp
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance d69dC*>
137 6101 公允价值变动损益 sound value flexible loss and profit mgodvX
138 6111 投资收益 income on investment xK
5~9StP
142 6301 营业外收入 nonrevenue receipt ; 3sjTqD
143 6401 主营业务成本 main business cost )t:8;;W@Ir
144 6402 其他业务支出 other business expense 5)0'$Xxqa0
145 6405 营业税金及附加 business tariff and annex g@>93j=cZU
146 6411 利息支出 金融共用 interest expense financial sharing "5EL+z3v
155 6601 销售费用 marketing cost WY5HmNX3E
156 6602 管理费用 managing cost S0LaQ<9.
157 6603 财务费用 financial cost N0ef5J
JM`
158 6604 勘探费用 exploration expense +Z=y/wY
159 6701 资产减值损失 loss from asset devaluation -[h|*G.J
160 6711 营业外支出 nonoperating expense }KNBqPo4B
161 6801 所得税 income tax LW9F%?e!>
162 6901 以前年度损益调整 prior year profit and loss adjustment