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一、资产类 !7#*Wdt+P
1 1001 库存现金 cash on hand ';v2ld 9
2 1002 银行存款 bank deposit RmKbnS$*q
5 1015 其他货币资金 other monetary capital a>8]+@
9 1101 交易性金融资产 transaction monetary assets k8}'@w
11 1121 应收票据 notes receivable JDnWBE V
12 1122 应收账款 Account receivable y<`:I|y
13 1123 预付账款 account prepaid j/T@-7^0
14 1131 应收股利 dividend receivable ]+qd|}^
15 1132 应收利息 accrued interest receivable H|?r_Ns
21 1231 其他应收款 accounts receivable-others 5$Kv%U
22 1241 坏账准备 had debts reserve Gk58VODo
28 1401 材料采购 procurement of materials \KpJIHkBRy
29 1402 在途物资 materials in transit 4TU\SP8sM
30 1403 原材料 raw materials ;Cx`RF
w
32 1406 库存商品 commodity stocks wp~KrUlR
33 1407 发出商品 goods in transit 8?EKF+.u|
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles *}(B"FSO
42 1461 存货跌价准备 reserve against stock price declining 7{S;~VH3
43 1501 待摊费用 fees to be apportioned Td^62D;
45 1521 持有至到期投资 hold investment due =.m/X>
46 1522 持有至到期投资减值准备 hold investment due reduction reserve d--6<_q
47 1523 可供出售金融资产 financial assets available for sale l!j=em@
48 1524 长期股权投资 long-term stock ownership investment 9ucoQ@
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ZS_
z
50 1526 投资性房地产 investment real eastate yQu/({D
51 1531 长期应收款 long-term account receivable t?weD{O
52 1541 未实现融资收益 unrealized financing income LG(" <CU
54 1601 固定资产 permanent assets @frV:%
55 1602 累计折旧 accumulated depreciation 1Nv qtVC
56 1603 固定资产减值准备permanent assets reduction reserve >K%+h)%kI
57 1604 在建工程 construction in process Ix=(f0|
58 1605 工程物资 engineer material 2ss*&BR.
59 1606 固定资产清理 disposal of fixed assets gK *=T
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 0H'G./8
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing _a?x)3\v
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \Y:zg3q*
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 efbJ2C
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture V2 ;?
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 [zrFW
g6N
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation G&6`?1k
67 1701 无形资产 intangible assets fE>JoQs38
68 1702 累计摊销 accumulated amortization &,/-<y-S
69 1703 无形资产减值准备 intangible assets reduction reserve E%Ysyk
70 1711 商誉 business reputation BH$hd|KD<
71 1801 长期待摊费用 long-term deferred expenses !*"#*)S.
72 1811 递延所得税资产 deferred income tax assets {FN4BC`3+
73 1901 待处理财产损溢 waiting assets profit and loss AQ"rk9Z
二、负债类 debt group FPE6H:'
74 2001 短期借款 short-term loan ^v3J
ld
81 2101 交易性金融负债 transaction financial liabilities `RE
K,^U
83 2201 应付票据 notes payable -7I%^u
84 2202 应付账款 account payable 6k|f]BCL
85 2205 预收账款 item received in advance 2 XjH1
86 2211 应付职工薪酬 employee pay payable 3Z}m5f`t
87 2221 应交税费 tax payable 3?&P^{
88 2231 应付股利 dividend payable ,;h}<("q
89 2232 应付利息 interest payable [RDY(}P%
90 2241 其他应付款 other account payable 8*]dAft
97 2401 预提费用 withholding expenses ~>%% kQt
98 2411 预计负债 estimated liabilities Q'^$;X~-<
99 2501 递延收益 deferred income Nfl5tI$U:
100 2601 长期借款 money borrowed for long term 3XUie;*`
101 2602 长期债券 long-term bond -BrJ5]T>*
106 2801 长期应付款 long-term account payable \tU[,3
107 2802 未确认融资费用 unacknowledged financial charges |Yi_|']#
108 2811 专项应付款 special accounts payable urD{'FQf
109 2901 递延所得税负债 deferred income tax liabilities #Y'ub
5s
三、共同类 ~^g*cA
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112 3101 衍生工具 derivative tool Nqj5, 9
*c
113 3201 套期工具 arbitrage tool BDi+*8
114 3202 被套期项目 arbitrage project }%,LV]rGEZ
四、所有者权益类 HNX/#?3
115 4001 实收资本 paid-up capital
-}>H3hr
116 4002 资本公积 contributed surplus D<^K7tJui
117 4101 盈余公积 earned surplus cw~-%%/
119 4103 本年利润 profit for the current year ]vCs9* |B
120 4104 利润分配 allocation of profits SXV
f&
8
121 4201 库存股 treasury stock J>0RN/38o
五、成本类 @`SlOKz!=
122 5001 生产成本 production cost $h1pL>^J
123 5101 制造费用 cost of production q:,ck@-4
124 5201 劳务成本 service cost j|r$!gV
125 5301 研发支出 research and development expenditures TI^X gl~
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ^%33&<mB}
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor mGUG
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor xHn
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六、损益类 1(a+|
129 6001 主营业务收入 main business income @l~MY*hp
130 6011 利息收入 金融共用 interest income financial sharing 7I:<i$)V
135 6051 其他业务收入 other business income }pT>dbZ
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 4+N9
Ylh
137 6101 公允价值变动损益 sound value flexible loss and profit +J
q~39
138 6111 投资收益 income on investment U]iZ3^8VT
142 6301 营业外收入 nonrevenue receipt JZ"XrS0?
143 6401 主营业务成本 main business cost <d3a
144 6402 其他业务支出 other business expense 8H{9
145 6405 营业税金及附加 business tariff and annex >td\PW~X
146 6411 利息支出 金融共用 interest expense financial sharing J['?ud}@
155 6601 销售费用 marketing cost ZX40-6#O
156 6602 管理费用 managing cost 4~0@(3
157 6603 财务费用 financial cost /|[%~`?BM
158 6604 勘探费用 exploration expense )m10IyUAY
159 6701 资产减值损失 loss from asset devaluation ek0,@Vg9
160 6711 营业外支出 nonoperating expense BbNl:`
161 6801 所得税 income tax wgKM6?
162 6901 以前年度损益调整 prior year profit and loss adjustment