;%Jw9G\h
一、资产类 ;f7(d\=y
1 1001 库存现金 cash on hand H'E>QT
2 1002 银行存款 bank deposit
&j,rq?eh$
5 1015 其他货币资金 other monetary capital *]fBd<(8
9 1101 交易性金融资产 transaction monetary assets o[Yxh%T
11 1121 应收票据 notes receivable m<wng2`NTv
12 1122 应收账款 Account receivable /a\6&Eb
13 1123 预付账款 account prepaid ln7{c #lE
14 1131 应收股利 dividend receivable &,xN$
15 1132 应收利息 accrued interest receivable pq6}q($Rk
21 1231 其他应收款 accounts receivable-others M SU|
T
22 1241 坏账准备 had debts reserve k~u$&a
28 1401 材料采购 procurement of materials ?k~(E`ZE3
29 1402 在途物资 materials in transit c~(+#a
30 1403 原材料 raw materials mu2
r#I
32 1406 库存商品 commodity stocks ewqfs/
33 1407 发出商品 goods in transit {T
Z7>k
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles wAxXK94#3
42 1461 存货跌价准备 reserve against stock price declining |b{XnD_g
43 1501 待摊费用 fees to be apportioned >C~-*M9
45 1521 持有至到期投资 hold investment due ^c}Z$V
46 1522 持有至到期投资减值准备 hold investment due reduction reserve RF
4u\ \
47 1523 可供出售金融资产 financial assets available for sale I|JMkP
48 1524 长期股权投资 long-term stock ownership investment -$L53i&R
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve b w!;ZRK
50 1526 投资性房地产 investment real eastate sB
]~=vUP
51 1531 长期应收款 long-term account receivable 6~sb8pK.=
52 1541 未实现融资收益 unrealized financing income eOjoxnD-$
54 1601 固定资产 permanent assets 8/*q#j
55 1602 累计折旧 accumulated depreciation ;BqYh
i
56 1603 固定资产减值准备permanent assets reduction reserve IpmblC4
57 1604 在建工程 construction in process gk\IivPb
58 1605 工程物资 engineer material 5YaTE<G
59 1606 固定资产清理 disposal of fixed assets AoL4#.r3H
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 1FUadSB5)
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing KFdTw{GlJ7
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture C)`k{(-{
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 (Bd8@}\u_
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Jz
s.)
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 F0%FX`b{{
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation yHl1:cf(y
67 1701 无形资产 intangible assets }<o.VY&;.
68 1702 累计摊销 accumulated amortization Zf |%t
69 1703 无形资产减值准备 intangible assets reduction reserve 9
hEIf,\
70 1711 商誉 business reputation ps"DL4*
71 1801 长期待摊费用 long-term deferred expenses )y(pd
72 1811 递延所得税资产 deferred income tax assets V&<vRIsN
73 1901 待处理财产损溢 waiting assets profit and loss Mo|[Muj8b
二、负债类 debt group d0~F|j\#
74 2001 短期借款 short-term loan yf+M
81 2101 交易性金融负债 transaction financial liabilities ~U#afGH$
83 2201 应付票据 notes payable *{8Kb>D
84 2202 应付账款 account payable >6Y\CixN
85 2205 预收账款 item received in advance [s$vY~_
86 2211 应付职工薪酬 employee pay payable s@K)RhTY
87 2221 应交税费 tax payable
eD/O)X
88 2231 应付股利 dividend payable jXkz,]Iy
89 2232 应付利息 interest payable m'k.R
j
90 2241 其他应付款 other account payable 4bqi&h3
97 2401 预提费用 withholding expenses Tw"u{%t
98 2411 预计负债 estimated liabilities Vu0jNKUV
99 2501 递延收益 deferred income abkl)X>k
100 2601 长期借款 money borrowed for long term ~YKe:K+&z
101 2602 长期债券 long-term bond BpZE
106 2801 长期应付款 long-term account payable IlJ6&9
107 2802 未确认融资费用 unacknowledged financial charges wq!Gj]B
108 2811 专项应付款 special accounts payable , j^ /~
109 2901 递延所得税负债 deferred income tax liabilities xal+buOiP
三、共同类 n=l>d#}$%T
112 3101 衍生工具 derivative tool x?Doe`/6?
113 3201 套期工具 arbitrage tool f/RzE
114 3202 被套期项目 arbitrage project bB@1tp0+
四、所有者权益类 -hw^3Af
115 4001 实收资本 paid-up capital N|5J-fR&
116 4002 资本公积 contributed surplus xGTVC=q
117 4101 盈余公积 earned surplus 9F)+p7VJq
119 4103 本年利润 profit for the current year =.O8G=;DOA
120 4104 利润分配 allocation of profits t7tX<|aN
121 4201 库存股 treasury stock R!b<Sg
五、成本类 VVO C-:
122 5001 生产成本 production cost -iWt~
123 5101 制造费用 cost of production z[X>>P3<n
124 5201 劳务成本 service cost ;75K:_
125 5301 研发支出 research and development expenditures Aq%TZ_m
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 4Ei*\:
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor A ><
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor p/L|;c
六、损益类 .dX ^3
129 6001 主营业务收入 main business income @ofivCc<%
130 6011 利息收入 金融共用 interest income financial sharing &?flH;
135 6051 其他业务收入 other business income {J;[
Hf5
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance fVx<f.xuW
137 6101 公允价值变动损益 sound value flexible loss and profit ;rZR9fR
138 6111 投资收益 income on investment lJ;7sgQ#
142 6301 营业外收入 nonrevenue receipt ,%7>%*nhk
143 6401 主营业务成本 main business cost $q,2VH :Ip
144 6402 其他业务支出 other business expense [E<NEl*
145 6405 营业税金及附加 business tariff and annex O_}R~p
146 6411 利息支出 金融共用 interest expense financial sharing |`[0U
155 6601 销售费用 marketing cost {Qbg'|HO=l
156 6602 管理费用 managing cost P}hHx<L
157 6603 财务费用 financial cost LdnHz#
158 6604 勘探费用 exploration expense _ K["qm{X_
159 6701 资产减值损失 loss from asset devaluation VWf&F`^B(
160 6711 营业外支出 nonoperating expense <y[LdB/a
161 6801 所得税 income tax yXP+$oox9
162 6901 以前年度损益调整 prior year profit and loss adjustment