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一、资产类 3!5Ur&
1 1001 库存现金 cash on hand rDm
'Z>nTf
2 1002 银行存款 bank deposit
#Rg|BfV-
5 1015 其他货币资金 other monetary capital *^([ ~[
9 1101 交易性金融资产 transaction monetary assets FQ>`{%>
11 1121 应收票据 notes receivable C7H/N<VAq
12 1122 应收账款 Account receivable 9;?UvOI;
13 1123 预付账款 account prepaid [F5h
14 1131 应收股利 dividend receivable !QDQ_
15 1132 应收利息 accrued interest receivable %cE2s`
21 1231 其他应收款 accounts receivable-others $lhC{&tBV
22 1241 坏账准备 had debts reserve Me6+~"am/
28 1401 材料采购 procurement of materials z,{<Nm7&F
29 1402 在途物资 materials in transit XQ4G)
30 1403 原材料 raw materials *>VVt8*Et
32 1406 库存商品 commodity stocks OgF+OS
33 1407 发出商品 goods in transit V/LQ<Yke
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles M-i_#EWP
42 1461 存货跌价准备 reserve against stock price declining
V138d?Mm
43 1501 待摊费用 fees to be apportioned Mwgu93?
45 1521 持有至到期投资 hold investment due kD bhu^~B
46 1522 持有至到期投资减值准备 hold investment due reduction reserve N{-]F|XX
47 1523 可供出售金融资产 financial assets available for sale
BUwONF
48 1524 长期股权投资 long-term stock ownership investment #GJ
dZ
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Jvun?J
m
50 1526 投资性房地产 investment real eastate P>9aI/d9
51 1531 长期应收款 long-term account receivable A>{p2?`+!
52 1541 未实现融资收益 unrealized financing income K(XN-D/c
54 1601 固定资产 permanent assets B75k^ohfj
55 1602 累计折旧 accumulated depreciation 5s{ABJ\@V
56 1603 固定资产减值准备permanent assets reduction reserve D1nq2GwS
57 1604 在建工程 construction in process sBV4)xM
58 1605 工程物资 engineer material kh%{C]".1
59 1606 固定资产清理 disposal of fixed assets !~Q2|r
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing H5D*|42
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing N41 R
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture g#]wLm#
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ,RN:^5 p
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture aTf`BG{kw
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation e)E$}4
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation J<Pw+6B~
67 1701 无形资产 intangible assets WW~+?g5
68 1702 累计摊销 accumulated amortization c$wsH25KH8
69 1703 无形资产减值准备 intangible assets reduction reserve ]0L&v7[
70 1711 商誉 business reputation nk3y"ne7
71 1801 长期待摊费用 long-term deferred expenses C{2xHd/*
72 1811 递延所得税资产 deferred income tax assets r=c<--_@
73 1901 待处理财产损溢 waiting assets profit and loss M`6y@<
二、负债类 debt group c^`]`xiX
74 2001 短期借款 short-term loan 4[r/}/iGo
81 2101 交易性金融负债 transaction financial liabilities Kt0(gQOr0
83 2201 应付票据 notes payable ':R,53tjl
84 2202 应付账款 account payable b~-%c_
85 2205 预收账款 item received in advance |a{Q0:
86 2211 应付职工薪酬 employee pay payable GU Q{r!S
87 2221 应交税费 tax payable uytE^
88 2231 应付股利 dividend payable :a:
l
j
89 2232 应付利息 interest payable k? Xc
90 2241 其他应付款 other account payable M@W[Bz
97 2401 预提费用 withholding expenses J~(Wf%jM~
98 2411 预计负债 estimated liabilities L
],f3<
99 2501 递延收益 deferred income 6=N`wi
100 2601 长期借款 money borrowed for long term 2S' {!A
101 2602 长期债券 long-term bond n<B<93f/
106 2801 长期应付款 long-term account payable
-[L!3jU
107 2802 未确认融资费用 unacknowledged financial charges Xv@SxS-5l
108 2811 专项应付款 special accounts payable -X+H2G
109 2901 递延所得税负债 deferred income tax liabilities } G<rt
三、共同类 ]\ngX;
h8G
112 3101 衍生工具 derivative tool I}2P>)K
113 3201 套期工具 arbitrage tool DS|
KkTy3
114 3202 被套期项目 arbitrage project pKS
{ 6P
四、所有者权益类 ^T~gEv
115 4001 实收资本 paid-up capital lD{Aa!\
116 4002 资本公积 contributed surplus fh^lO ^
117 4101 盈余公积 earned surplus -+t]15
119 4103 本年利润 profit for the current year moVbw`T
120 4104 利润分配 allocation of profits
$)H@|<K
121 4201 库存股 treasury stock `<[6YH_
五、成本类 N$[$;Fm:
122 5001 生产成本 production cost 7Ol}EPf#
123 5101 制造费用 cost of production .@
-$5Jw
124 5201 劳务成本 service cost yz2Ci0Dwy
125 5301 研发支出 research and development expenditures ^*~;k|;
&
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor KN"S?i]X
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Blq8H"3!:
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor LK"
bC
六、损益类 ,7XtH>2s
129 6001 主营业务收入 main business income XlI!{qj|
130 6011 利息收入 金融共用 interest income financial sharing Nm):9YQ/
135 6051 其他业务收入 other business income [31p&FxM
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance |y<),j6
137 6101 公允价值变动损益 sound value flexible loss and profit ! Q<>3xZ
138 6111 投资收益 income on investment ASPy
142 6301 营业外收入 nonrevenue receipt D
#S\!>m
143 6401 主营业务成本 main business cost tRpEF2
144 6402 其他业务支出 other business expense kF7V.m/~o
145 6405 营业税金及附加 business tariff and annex a}S
d W
146 6411 利息支出 金融共用 interest expense financial sharing )bx_;9Y{
155 6601 销售费用 marketing cost c#N<"cy>
156 6602 管理费用 managing cost HG'{J ^t
157 6603 财务费用 financial cost XBQ\_2>
158 6604 勘探费用 exploration expense 20rkKFk*
159 6701 资产减值损失 loss from asset devaluation c"!lwm3b
160 6711 营业外支出 nonoperating expense (Toq^+`c
161 6801 所得税 income tax Q
!qrNa6
162 6901 以前年度损益调整 prior year profit and loss adjustment