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一、资产类 RQ,(?I*8\
1 1001 库存现金 cash on hand 8"LaP3U
2 1002 银行存款 bank deposit
oQ;f`JC^
5 1015 其他货币资金 other monetary capital 1MJ]Gh]5
9 1101 交易性金融资产 transaction monetary assets UKK}$B
11 1121 应收票据 notes receivable -e(2?Xq9
12 1122 应收账款 Account receivable CHpDzG>]4
13 1123 预付账款 account prepaid _ga
!TQ:
14 1131 应收股利 dividend receivable l3MbCBX2
15 1132 应收利息 accrued interest receivable z% /ww
7H
21 1231 其他应收款 accounts receivable-others ;D8Nya>%
22 1241 坏账准备 had debts reserve M]` Q4\
28 1401 材料采购 procurement of materials xN"KSQpu
29 1402 在途物资 materials in transit N/?MsrZw
30 1403 原材料 raw materials _R(5?rG,
32 1406 库存商品 commodity stocks Y)u}+Yg
33 1407 发出商品 goods in transit ($
(1KE
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles L)nVNY@Mc
42 1461 存货跌价准备 reserve against stock price declining J#V`W&\,6
43 1501 待摊费用 fees to be apportioned IVNNiNN*5
45 1521 持有至到期投资 hold investment due A}y1v;FB
46 1522 持有至到期投资减值准备 hold investment due reduction reserve , D1[}Lr=K
47 1523 可供出售金融资产 financial assets available for sale RO.(k!J .
48 1524 长期股权投资 long-term stock ownership investment iKabo,~
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Bhq(bV
50 1526 投资性房地产 investment real eastate x>8f#B\Mr
51 1531 长期应收款 long-term account receivable <$yer)_J!k
52 1541 未实现融资收益 unrealized financing income Zc4h jg
54 1601 固定资产 permanent assets 8]?1gDS|9O
55 1602 累计折旧 accumulated depreciation 3Xh&l[.
56 1603 固定资产减值准备permanent assets reduction reserve f[}SS]d:E
57 1604 在建工程 construction in process pn $50
c
58 1605 工程物资 engineer material (Z"Xp{u
59 1606 固定资产清理 disposal of fixed assets ESrWRO
f9
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing C]=E$^|{
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ~v54$#CB
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture `f'q /
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture c&Zm>Qo[
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture E+1j3Q;
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation CQ( @7
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Z],"<[E
67 1701 无形资产 intangible assets * Yr-:s9J9
68 1702 累计摊销 accumulated amortization =h_gj >
69 1703 无形资产减值准备 intangible assets reduction reserve GC\/B0!
70 1711 商誉 business reputation yX~[yH+Pn
71 1801 长期待摊费用 long-term deferred expenses RrZjC
72 1811 递延所得税资产 deferred income tax assets ;ZqFrHI M`
73 1901 待处理财产损溢 waiting assets profit and loss .FXQ,7mZ-
二、负债类 debt group UUU^YT \
74 2001 短期借款 short-term loan
yY| .
81 2101 交易性金融负债 transaction financial liabilities bp$jD
83 2201 应付票据 notes payable _uu:)%
84 2202 应付账款 account payable G2^DukK.
85 2205 预收账款 item received in advance nDOIE)#
86 2211 应付职工薪酬 employee pay payable Y@4vQm+
87 2221 应交税费 tax payable ]Cz16e&=2
88 2231 应付股利 dividend payable a
2rv4d=
89 2232 应付利息 interest payable ZkIQ-;wx
90 2241 其他应付款 other account payable !xc7~D@om(
97 2401 预提费用 withholding expenses lhI;K4#
98 2411 预计负债 estimated liabilities L,D>E
99 2501 递延收益 deferred income i@J,u
100 2601 长期借款 money borrowed for long term /<
:;^B
101 2602 长期债券 long-term bond +-nQ,
fOV
106 2801 长期应付款 long-term account payable >eTlew<5
107 2802 未确认融资费用 unacknowledged financial charges I>5@s;
108 2811 专项应付款 special accounts payable 1wgu%$|d
109 2901 递延所得税负债 deferred income tax liabilities Qm.kXlsDI
三、共同类 1}uDgz^
112 3101 衍生工具 derivative tool 0&\Aw'21
113 3201 套期工具 arbitrage tool ~?&ijhZ
114 3202 被套期项目 arbitrage project fA8+SaXW%
四、所有者权益类 |i`@!NrFL
115 4001 实收资本 paid-up capital (Lo2fY5
116 4002 资本公积 contributed surplus
[dJ\|=
117 4101 盈余公积 earned surplus A%PPG+IfA
119 4103 本年利润 profit for the current year B~NC
120 4104 利润分配 allocation of profits ".)_kt[
121 4201 库存股 treasury stock O%&@WrFq
五、成本类 *[5
122 5001 生产成本 production cost .HBvs=i
123 5101 制造费用 cost of production ZYsFd_
124 5201 劳务成本 service cost eFio,
125 5301 研发支出 research and development expenditures |u{QI3
#'
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ]p!J]YV ]0
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor '/H(,TM
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ':V_V. :
六、损益类 F&*M$@u5
129 6001 主营业务收入 main business income 3I5WDuq
130 6011 利息收入 金融共用 interest income financial sharing >.iw8#l
135 6051 其他业务收入 other business income 1955(:I
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @;6}xO2
137 6101 公允价值变动损益 sound value flexible loss and profit Wn^^Q5U#
138 6111 投资收益 income on investment %jxuH+L
142 6301 营业外收入 nonrevenue receipt W\,lII0
143 6401 主营业务成本 main business cost c2^7"`
144 6402 其他业务支出 other business expense M: "ci;*$
145 6405 营业税金及附加 business tariff and annex
gn"&/M9E
146 6411 利息支出 金融共用 interest expense financial sharing yU|ji?)e
155 6601 销售费用 marketing cost sPg6eAd~?
156 6602 管理费用 managing cost C.E>)
157 6603 财务费用 financial cost (@E#O$'
158 6604 勘探费用 exploration expense {_Qxe1^g
159 6701 资产减值损失 loss from asset devaluation :*@|"4
160 6711 营业外支出 nonoperating expense y^=oY
L
161 6801 所得税 income tax 1[l>D1F?
162 6901 以前年度损益调整 prior year profit and loss adjustment