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一、资产类 o1?bqVF;6
1 1001 库存现金 cash on hand C])b 3tM,7
2 1002 银行存款 bank deposit
i_M0P1 2
5 1015 其他货币资金 other monetary capital (Ceq@eAlT
9 1101 交易性金融资产 transaction monetary assets t0-)\kXcA
11 1121 应收票据 notes receivable rI.CCPY~s
12 1122 应收账款 Account receivable pRrokYM
d
13 1123 预付账款 account prepaid CZ4Nw]dtR
14 1131 应收股利 dividend receivable lZf=#
15 1132 应收利息 accrued interest receivable _,{R3k
21 1231 其他应收款 accounts receivable-others hX&Jq%{oa
22 1241 坏账准备 had debts reserve Z/~7N9?m(
28 1401 材料采购 procurement of materials FvVR \a
29 1402 在途物资 materials in transit Xah-*]ET
30 1403 原材料 raw materials }G53"
32 1406 库存商品 commodity stocks CE;J`;
33 1407 发出商品 goods in transit &2\^S+4
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles g;To}0H
42 1461 存货跌价准备 reserve against stock price declining (>a8h~Na
43 1501 待摊费用 fees to be apportioned |fhYf
t
45 1521 持有至到期投资 hold investment due ;2%8
tV$V
46 1522 持有至到期投资减值准备 hold investment due reduction reserve GZCX m+
47 1523 可供出售金融资产 financial assets available for sale Lk>o`<*
48 1524 长期股权投资 long-term stock ownership investment "nQ&~KQ
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve E
@%9u#
50 1526 投资性房地产 investment real eastate 2=V~n)'a
51 1531 长期应收款 long-term account receivable |w3b!
52 1541 未实现融资收益 unrealized financing income }I>h<O
54 1601 固定资产 permanent assets ' zz^!@
55 1602 累计折旧 accumulated depreciation pas^FT~
56 1603 固定资产减值准备permanent assets reduction reserve 8PXjdHR
57 1604 在建工程 construction in process _Z{EO|
L
58 1605 工程物资 engineer material *iwVB^^$
59 1606 固定资产清理 disposal of fixed assets v|
Yh]y
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing SL ) ope
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing aRE
%(-5
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture h5^qo ^;g7
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 yh:Wg$qx
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
J*FUJT
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation N6UPD11}6
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A8oTcX_
67 1701 无形资产 intangible assets D8*tzu-
68 1702 累计摊销 accumulated amortization c3]`W7E6L
69 1703 无形资产减值准备 intangible assets reduction reserve x?rn<=
70 1711 商誉 business reputation .mwB'Ll
71 1801 长期待摊费用 long-term deferred expenses 8K@>BFk1.
72 1811 递延所得税资产 deferred income tax assets 4Mck/i2
73 1901 待处理财产损溢 waiting assets profit and loss Zc|V7+Yx
二、负债类 debt group B+r$_L&I
74 2001 短期借款 short-term loan "
.<>(bE
81 2101 交易性金融负债 transaction financial liabilities 2PTAIm Rq
83 2201 应付票据 notes payable aPRXK1
84 2202 应付账款 account payable (mOL<h[)IP
85 2205 预收账款 item received in advance a4E{7c
86 2211 应付职工薪酬 employee pay payable J{qsCJiB
87 2221 应交税费 tax payable KJ#S
E|
88 2231 应付股利 dividend payable I3,
0vnE@
89 2232 应付利息 interest payable *VV#o/Qp
90 2241 其他应付款 other account payable ?(R!BB
97 2401 预提费用 withholding expenses =V>inH
98 2411 预计负债 estimated liabilities Da-U@e!
99 2501 递延收益 deferred income qLWM,[Og
100 2601 长期借款 money borrowed for long term GJ Takhj3
101 2602 长期债券 long-term bond Gr8%%]
1!0
106 2801 长期应付款 long-term account payable CAa&,ZR
107 2802 未确认融资费用 unacknowledged financial charges HnsPXF'8g
108 2811 专项应付款 special accounts payable "[
#.
109 2901 递延所得税负债 deferred income tax liabilities KEfwsNSc%
三、共同类 LTWiCI
112 3101 衍生工具 derivative tool %n@ ^$&,&;
113 3201 套期工具 arbitrage tool =)YDjd_=z
114 3202 被套期项目 arbitrage project ;FnU[Q`M#L
四、所有者权益类 J?"v;.K|hU
115 4001 实收资本 paid-up capital 9!?Ywc>0#
116 4002 资本公积 contributed surplus 'PWX19
117 4101 盈余公积 earned surplus JA2oy09G
119 4103 本年利润 profit for the current year KD^n7+w%
120 4104 利润分配 allocation of profits 6]NaP
_\0
121 4201 库存股 treasury stock \__xTL\
五、成本类 iiLDl
122 5001 生产成本 production cost f<y-{.VnN$
123 5101 制造费用 cost of production +%=lu14G
124 5201 劳务成本 service cost >UnLq:G
125 5301 研发支出 research and development expenditures V>(>wSR
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor C Ef*:kr
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor eZ8DW6 l*
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor au#/Q
六、损益类 @~&1
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129 6001 主营业务收入 main business income PS$
g*x
130 6011 利息收入 金融共用 interest income financial sharing utU;M*
135 6051 其他业务收入 other business income ;Iax \rQ
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 9Ecc~'f
137 6101 公允价值变动损益 sound value flexible loss and profit +FH@|~^O
138 6111 投资收益 income on investment oS^g "hQ`\
142 6301 营业外收入 nonrevenue receipt
4
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143 6401 主营业务成本 main business cost oq9gFJG(
144 6402 其他业务支出 other business expense
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145 6405 营业税金及附加 business tariff and annex 1Vx>\A
146 6411 利息支出 金融共用 interest expense financial sharing _sAcvKH
155 6601 销售费用 marketing cost \ 0/m$V.
156 6602 管理费用 managing cost s1bb2R
157 6603 财务费用 financial cost JH._/I
158 6604 勘探费用 exploration expense cJ#n<Rsz
159 6701 资产减值损失 loss from asset devaluation :u`gjj$:s
160 6711 营业外支出 nonoperating expense dlH&8
161 6801 所得税 income tax 5}TTf2&Xo#
162 6901 以前年度损益调整 prior year profit and loss adjustment