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一、资产类 z&>9
s)^-
1 1001 库存现金 cash on hand tJ(c<:zD
2 1002 银行存款 bank deposit ]# tGT0
5 1015 其他货币资金 other monetary capital +G3nn!gl4
9 1101 交易性金融资产 transaction monetary assets eONeWY9
11 1121 应收票据 notes receivable ^.pE`l%1}
12 1122 应收账款 Account receivable MEdIw#P.}{
13 1123 预付账款 account prepaid y9l#;<b
14 1131 应收股利 dividend receivable 3&drof\{
15 1132 应收利息 accrued interest receivable Im0+`9Jw
21 1231 其他应收款 accounts receivable-others UUdu;3E=5
22 1241 坏账准备 had debts reserve
.ruz l(6
28 1401 材料采购 procurement of materials _qO;{%r
29 1402 在途物资 materials in transit =]5DYRhX]
30 1403 原材料 raw materials *:fw6mnJ#
32 1406 库存商品 commodity stocks W TXD4}
33 1407 发出商品 goods in transit 1 $KLMW
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles >#"jfjDuR
42 1461 存货跌价准备 reserve against stock price declining O+{pF.P#V
43 1501 待摊费用 fees to be apportioned zm;*:]S
45 1521 持有至到期投资 hold investment due AAlmG9l&7
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ^C,/T2>
47 1523 可供出售金融资产 financial assets available for sale 9TbS>o
48 1524 长期股权投资 long-term stock ownership investment YW4bm
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Skr
\a\
J
50 1526 投资性房地产 investment real eastate L.I}-
n
51 1531 长期应收款 long-term account receivable IGF37';;
52 1541 未实现融资收益 unrealized financing income hy!'Q>[`
54 1601 固定资产 permanent assets ,J`lr
U0
55 1602 累计折旧 accumulated depreciation zd6Qw-D7x
56 1603 固定资产减值准备permanent assets reduction reserve 4z-,M7iP
57 1604 在建工程 construction in process 82Z[eo
58 1605 工程物资 engineer material ei|*s+OZu
59 1606 固定资产清理 disposal of fixed assets 5CRc]Q#@
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing WIH4Aw
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing {"gyXDE1
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (DELxE
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture eaYkYuS/
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Eezlx9b
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation *`S)@'@:(
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation \Z6gXO_
67 1701 无形资产 intangible assets tLoD"/z
68 1702 累计摊销 accumulated amortization b.%B;qB
69 1703 无形资产减值准备 intangible assets reduction reserve
alb+R$s
70 1711 商誉 business reputation 2EqsfU*
I
71 1801 长期待摊费用 long-term deferred expenses 98b9%Z'2f
72 1811 递延所得税资产 deferred income tax assets OH!$5FEc
73 1901 待处理财产损溢 waiting assets profit and loss xi1N?
pP
二、负债类 debt group %Zv(gI`A
74 2001 短期借款 short-term loan n_xa)
81 2101 交易性金融负债 transaction financial liabilities %x'bo>h@
83 2201 应付票据 notes payable yG4LQE
84 2202 应付账款 account payable l6}b{e
85 2205 预收账款 item received in advance ELkOrV~a{:
86 2211 应付职工薪酬 employee pay payable -UD~>s
87 2221 应交税费 tax payable nM (=bEX
88 2231 应付股利 dividend payable G\,A> mT/P
89 2232 应付利息 interest payable xP5mL3j
90 2241 其他应付款 other account payable K#6`LL m
97 2401 预提费用 withholding expenses @6i8RmOu}
98 2411 预计负债 estimated liabilities K+`-[v5\
99 2501 递延收益 deferred income i Ks,i9j
100 2601 长期借款 money borrowed for long term 23u1nU[0
101 2602 长期债券 long-term bond xJF6l!`
106 2801 长期应付款 long-term account payable J.1ln
=Y
107 2802 未确认融资费用 unacknowledged financial charges MLv.v&@S
108 2811 专项应付款 special accounts payable jN'fm
109 2901 递延所得税负债 deferred income tax liabilities eB/hyC1
三、共同类 (&Tb,H)=
112 3101 衍生工具 derivative tool 4-}A'fTU8
113 3201 套期工具 arbitrage tool "e7$q&R
|
114 3202 被套期项目 arbitrage project q$u\
q.
四、所有者权益类 2
Zjb/
115 4001 实收资本 paid-up capital +N(YR3
116 4002 资本公积 contributed surplus Y=WN4w
117 4101 盈余公积 earned surplus EB3
o8
119 4103 本年利润 profit for the current year c^[1]'y
120 4104 利润分配 allocation of profits a m k42
121 4201 库存股 treasury stock /Y\E68_Fh
五、成本类 lA
Ck$E
122 5001 生产成本 production cost [nPzhXs
123 5101 制造费用 cost of production Sfr\%Buv
124 5201 劳务成本 service cost O3w_vm'
125 5301 研发支出 research and development expenditures 7p>-oR"
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Uc4L|:
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor X5
oW[
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor vA7jZw
六、损益类 Z564K7IV
129 6001 主营业务收入 main business income !Bd*
L~D
130 6011 利息收入 金融共用 interest income financial sharing _F/lY\vm
135 6051 其他业务收入 other business income M@2Qn-I
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance k.%W8C<Pa
137 6101 公允价值变动损益 sound value flexible loss and profit m|cWX"#g
138 6111 投资收益 income on investment .jGsO0
142 6301 营业外收入 nonrevenue receipt 7s fuju(
143 6401 主营业务成本 main business cost <sWcS; x
144 6402 其他业务支出 other business expense 6<Pg>Bg
145 6405 营业税金及附加 business tariff and annex hC 4X Y
146 6411 利息支出 金融共用 interest expense financial sharing DneSzqO"o
155 6601 销售费用 marketing cost vL=--#
156 6602 管理费用 managing cost 8,H5G`
157 6603 财务费用 financial cost [
|;Zxb:
158 6604 勘探费用 exploration expense s3E~X
159 6701 资产减值损失 loss from asset devaluation ?o(X0
160 6711 营业外支出 nonoperating expense [sY1|eX
161 6801 所得税 income tax n.qxxzEN
162 6901 以前年度损益调整 prior year profit and loss adjustment