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一、资产类 MVZ9x%
1 1001 库存现金 cash on hand [K#pU:lTH
2 1002 银行存款 bank deposit XDAwE
5 1015 其他货币资金 other monetary capital ;1L7+.A
9 1101 交易性金融资产 transaction monetary assets N3o
kN8d
11 1121 应收票据 notes receivable L0>w|LpRc
12 1122 应收账款 Account receivable ( Y)a`[B
13 1123 预付账款 account prepaid &~sk7iGi
14 1131 应收股利 dividend receivable t0+D~F(g
15 1132 应收利息 accrued interest receivable Jec<1|
21 1231 其他应收款 accounts receivable-others 0]MI*s>&
22 1241 坏账准备 had debts reserve &T[BS;
28 1401 材料采购 procurement of materials 15wwu} X
29 1402 在途物资 materials in transit kf2e-)uUs
30 1403 原材料 raw materials
UVaz,bXla
32 1406 库存商品 commodity stocks &ZAc3@l[c
33 1407 发出商品 goods in transit +8|r_z\A5a
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A:YWXcg
42 1461 存货跌价准备 reserve against stock price declining jWJ/gv~ $
43 1501 待摊费用 fees to be apportioned ]]lM)
45 1521 持有至到期投资 hold investment due xD4G(]d!
46 1522 持有至到期投资减值准备 hold investment due reduction reserve m`H9^w%W
47 1523 可供出售金融资产 financial assets available for sale ) kK" 1\m
48 1524 长期股权投资 long-term stock ownership investment ]-tAgNzl%
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve V SUz+W
50 1526 投资性房地产 investment real eastate UCS`09KNJ
51 1531 长期应收款 long-term account receivable i*ji
52 1541 未实现融资收益 unrealized financing income V9<CeTl'
54 1601 固定资产 permanent assets +d/^0^(D\5
55 1602 累计折旧 accumulated depreciation kJ:zMVN
56 1603 固定资产减值准备permanent assets reduction reserve Jej-b<HmQ
57 1604 在建工程 construction in process atWB*kqI
58 1605 工程物资 engineer material v9+1[Y";
59 1606 固定资产清理 disposal of fixed assets V'XvwO@
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing "U%jG`q
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ybgAyJ{J<
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture >W?7a:#,
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 3-$w5O3}
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture TM?7F2
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
qr[+^*Ha
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation {GM8}M~D&
67 1701 无形资产 intangible assets }Q%fY(bp
68 1702 累计摊销 accumulated amortization ?ne!LDlE|
69 1703 无形资产减值准备 intangible assets reduction reserve et0yS%7+?@
70 1711 商誉 business reputation TLiA>`r=
71 1801 长期待摊费用 long-term deferred expenses fE&wtw{gi
72 1811 递延所得税资产 deferred income tax assets J t,7S4JL
73 1901 待处理财产损溢 waiting assets profit and loss {_5PN^J
二、负债类 debt group >Gyg`L\
74 2001 短期借款 short-term loan _HkB+D0v
81 2101 交易性金融负债 transaction financial liabilities \~`qE<Q/
83 2201 应付票据 notes payable O.~@V(7ah
84 2202 应付账款 account payable qvhol
85 2205 预收账款 item received in advance kFF)6z:2
86 2211 应付职工薪酬 employee pay payable ~\D
H[Mt
87 2221 应交税费 tax payable ?{M!syD<
88 2231 应付股利 dividend payable )XAD#GYM
89 2232 应付利息 interest payable {ei,
>5K
90 2241 其他应付款 other account payable 60St99@O
97 2401 预提费用 withholding expenses j2"Y{6c
98 2411 预计负债 estimated liabilities MX#MDA-4
99 2501 递延收益 deferred income "7tEk<x
100 2601 长期借款 money borrowed for long term
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101 2602 长期债券 long-term bond hSyA;*)
U
106 2801 长期应付款 long-term account payable h2C1'+Q{9
107 2802 未确认融资费用 unacknowledged financial charges 58 Rmq/6s
108 2811 专项应付款 special accounts payable Uv"GG:
K_
109 2901 递延所得税负债 deferred income tax liabilities Obm@2;^g6
三、共同类 Z/@%MEU[zl
112 3101 衍生工具 derivative tool :g[G&Ds8
113 3201 套期工具 arbitrage tool 34P5[j!h
114 3202 被套期项目 arbitrage project \XXS;
四、所有者权益类 L?5OWVX!v
115 4001 实收资本 paid-up capital a>{b'X^LV
116 4002 资本公积 contributed surplus 2!^[x~t
117 4101 盈余公积 earned surplus 'hM?J*m
119 4103 本年利润 profit for the current year K?o} B
120 4104 利润分配 allocation of profits (W l5F
121 4201 库存股 treasury stock ;qF#!Kb5
五、成本类 4f?Y'+>Z,
122 5001 生产成本 production cost
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123 5101 制造费用 cost of production \O
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124 5201 劳务成本 service cost _,M:"3;Z
125 5301 研发支出 research and development expenditures
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126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @BZ6{@*
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Sh_ =dzM
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor a+CHrnU\;
六、损益类 fuxBoB
129 6001 主营业务收入 main business income \Ka
WR
130 6011 利息收入 金融共用 interest income financial sharing 6QOdd6_d
135 6051 其他业务收入 other business income
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136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance $I7/FZP
137 6101 公允价值变动损益 sound value flexible loss and profit M7(vI4V
138 6111 投资收益 income on investment r4~Bn7j2
142 6301 营业外收入 nonrevenue receipt t;@VsQ8
143 6401 主营业务成本 main business cost Hop$w
144 6402 其他业务支出 other business expense EMe6Z!k
145 6405 营业税金及附加 business tariff and annex e,}]K'!t
146 6411 利息支出 金融共用 interest expense financial sharing wO y1i/oj
155 6601 销售费用 marketing cost 2dr[0tE
156 6602 管理费用 managing cost .wD>0Ig
157 6603 财务费用 financial cost !t["pr\
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158 6604 勘探费用 exploration expense OT9\K_
159 6701 资产减值损失 loss from asset devaluation x hFQjV?V
160 6711 营业外支出 nonoperating expense nNIV(
161 6801 所得税 income tax Qj? G KO
162 6901 以前年度损益调整 prior year profit and loss adjustment