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一、资产类 >z$|O> j
1 1001 库存现金 cash on hand
b6BIDuRb
2 1002 银行存款 bank deposit xGL"N1
5 1015 其他货币资金 other monetary capital m:CpDxzbf
9 1101 交易性金融资产 transaction monetary assets gk%y
e&:f
11 1121 应收票据 notes receivable m#'9)%t!J
12 1122 应收账款 Account receivable iJeT+}
13 1123 预付账款 account prepaid oGJI3Oh
14 1131 应收股利 dividend receivable HjD= .Q
15 1132 应收利息 accrued interest receivable e(A&VIp
21 1231 其他应收款 accounts receivable-others IYN`q'%|
22 1241 坏账准备 had debts reserve n\U6oJN
28 1401 材料采购 procurement of materials Xw)+5+t"{
29 1402 在途物资 materials in transit ccAEN
30 1403 原材料 raw materials F$C:4c
32 1406 库存商品 commodity stocks ?zqXHv#x
33 1407 发出商品 goods in transit (fS4qz:&l
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles me" <+6
42 1461 存货跌价准备 reserve against stock price declining m`aUz}Y>c
43 1501 待摊费用 fees to be apportioned E)bP}:4V
45 1521 持有至到期投资 hold investment due uc8>B&B%
46 1522 持有至到期投资减值准备 hold investment due reduction reserve `h#JDcT;a
47 1523 可供出售金融资产 financial assets available for sale >EjBknl
48 1524 长期股权投资 long-term stock ownership investment 59u7q
(
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve GEgf_C!%@
50 1526 投资性房地产 investment real eastate 9UX-)!
51 1531 长期应收款 long-term account receivable $2 0*&4y^
52 1541 未实现融资收益 unrealized financing income x g@;d
54 1601 固定资产 permanent assets B}.ia_&DLR
55 1602 累计折旧 accumulated depreciation 'WoX-y
56 1603 固定资产减值准备permanent assets reduction reserve O"GzeEY7
57 1604 在建工程 construction in process WJWhx4Hk
58 1605 工程物资 engineer material +H_Z!T.@
59 1606 固定资产清理 disposal of fixed assets U*t`hn-xs
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing '_8Vay~
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing pQD8#y)` C
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;F5%X\t-
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture }Na*jr0y9{
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 3:RZ@~u=
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation E#OKeMK
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #0tM88Wi
67 1701 无形资产 intangible assets ;(A'XA4
6N
68 1702 累计摊销 accumulated amortization 4 2~;/4
69 1703 无形资产减值准备 intangible assets reduction reserve mz''-1YY$
70 1711 商誉 business reputation X|as1Y$O+
71 1801 长期待摊费用 long-term deferred expenses 5UqCRz<,R
72 1811 递延所得税资产 deferred income tax assets Qw ED>G|
73 1901 待处理财产损溢 waiting assets profit and loss :iJ= 9
二、负债类 debt group 4CqZvdC
74 2001 短期借款 short-term loan |<S9nZg%p
81 2101 交易性金融负债 transaction financial liabilities uG<+IT|x
83 2201 应付票据 notes payable -
95`.o
84 2202 应付账款 account payable :&]%E/
85 2205 预收账款 item received in advance cuHs`{u@P
86 2211 应付职工薪酬 employee pay payable h$3Y,-4
87 2221 应交税费 tax payable 6Dch+*4*@
88 2231 应付股利 dividend payable &c'unKH
89 2232 应付利息 interest payable ITTC}
90 2241 其他应付款 other account payable >2$M~to"1
97 2401 预提费用 withholding expenses 9r!%PjNvE
98 2411 预计负债 estimated liabilities $W)FpN;CW/
99 2501 递延收益 deferred income /[mCK3_
100 2601 长期借款 money borrowed for long term (jXgJ
" m
101 2602 长期债券 long-term bond SU:Cm:$
106 2801 长期应付款 long-term account payable |h;MA,qv
a
107 2802 未确认融资费用 unacknowledged financial charges #nnP.t m
108 2811 专项应付款 special accounts payable =
hpX2/]
109 2901 递延所得税负债 deferred income tax liabilities f-#fi7
三、共同类 t+pI<c^]y
112 3101 衍生工具 derivative tool
YEGXhn5E
113 3201 套期工具 arbitrage tool m{' q(w}
114 3202 被套期项目 arbitrage project X"R;/tZ S4
四、所有者权益类 =,sMOJc>
115 4001 实收资本 paid-up capital FT=w`NE,+
116 4002 资本公积 contributed surplus aJ2
-BRn
117 4101 盈余公积 earned surplus #3.\}d)
119 4103 本年利润 profit for the current year ,}bC
120 4104 利润分配 allocation of profits lA{Sr0fTP
121 4201 库存股 treasury stock
o]
=
&
五、成本类 OUD<+i,
122 5001 生产成本 production cost F3?v&
123 5101 制造费用 cost of production !j- 7,
124 5201 劳务成本 service cost ]+oPwp;il
125 5301 研发支出 research and development expenditures qsJo)SA
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 3ZC[H'|
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor =U?"#
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor FG'1;x!
六、损益类 mI l_
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129 6001 主营业务收入 main business income C!:\H<gI
130 6011 利息收入 金融共用 interest income financial sharing
N3E=t#n
135 6051 其他业务收入 other business income [z?q-$#
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !X8:#a(
137 6101 公允价值变动损益 sound value flexible loss and profit K'y;j~`-
138 6111 投资收益 income on investment *@/!h2
142 6301 营业外收入 nonrevenue receipt h:l\kr|9
143 6401 主营业务成本 main business cost CFVe0!\
144 6402 其他业务支出 other business expense I'C{=?
145 6405 营业税金及附加 business tariff and annex {>Zc#U'
146 6411 利息支出 金融共用 interest expense financial sharing 7Rq;V=2YV
155 6601 销售费用 marketing cost BK,=(;d3
156 6602 管理费用 managing cost D=e&"V a
157 6603 财务费用 financial cost '9-8_;
158 6604 勘探费用 exploration expense .HMO7n6)8l
159 6701 资产减值损失 loss from asset devaluation v
50=D/&w
160 6711 营业外支出 nonoperating expense i_V~SC`
161 6801 所得税 income tax <s
$~h
162 6901 以前年度损益调整 prior year profit and loss adjustment