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一、资产类 )P7oL.)
1 1001 库存现金 cash on hand QO$18MBcc
2 1002 银行存款 bank deposit 'cCM[P+
5 1015 其他货币资金 other monetary capital /[Nkk)8-
9 1101 交易性金融资产 transaction monetary assets w8+phN(-M
11 1121 应收票据 notes receivable 0Y0z7A:
12 1122 应收账款 Account receivable _Q #[IH9
13 1123 预付账款 account prepaid t]sk[
14 1131 应收股利 dividend receivable A6KP(@
15 1132 应收利息 accrued interest receivable x<t?Yc9
21 1231 其他应收款 accounts receivable-others "A[.7 w
22 1241 坏账准备 had debts reserve jXx~
5
28 1401 材料采购 procurement of materials c*owP
29 1402 在途物资 materials in transit &kf \[|y
30 1403 原材料 raw materials +sx(q@
32 1406 库存商品 commodity stocks ]#N8e?b,
33 1407 发出商品 goods in transit ~e|E5[-i
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles H
E*^!2f
42 1461 存货跌价准备 reserve against stock price declining `$"{-
43 1501 待摊费用 fees to be apportioned k7JC~D
E#
45 1521 持有至到期投资 hold investment due ^d>m`*px
46 1522 持有至到期投资减值准备 hold investment due reduction reserve l )r^|9{
47 1523 可供出售金融资产 financial assets available for sale |xb;#ruR6
48 1524 长期股权投资 long-term stock ownership investment y@}WxSK*0
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve c@lF*"4
50 1526 投资性房地产 investment real eastate Uvk:
51 1531 长期应收款 long-term account receivable A/ zAB3
52 1541 未实现融资收益 unrealized financing income ?z.
Z_A&
54 1601 固定资产 permanent assets
2X`t&zg
55 1602 累计折旧 accumulated depreciation di;~$rI!?
56 1603 固定资产减值准备permanent assets reduction reserve UJS
vtD{g
57 1604 在建工程 construction in process #x;d+Q@
58 1605 工程物资 engineer material uGC%3!f!
59 1606 固定资产清理 disposal of fixed assets = m|<~t
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 6ZjUC1
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing P/S ,dhs(
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture s&%r?
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 af[dkuv
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture v?d`fd
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 G~zfPBN0D
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation uEsF 8
67 1701 无形资产 intangible assets {#=o4~u%;H
68 1702 累计摊销 accumulated amortization ~- aUw}U
69 1703 无形资产减值准备 intangible assets reduction reserve xJ^B.;>
70 1711 商誉 business reputation 9r:|u:i7m
71 1801 长期待摊费用 long-term deferred expenses iQ;lvOja
72 1811 递延所得税资产 deferred income tax assets "MPS&OK
73 1901 待处理财产损溢 waiting assets profit and loss W T @XHwt
二、负债类 debt group ;<MHl[jJD
74 2001 短期借款 short-term loan MTR+|I3V
81 2101 交易性金融负债 transaction financial liabilities zl, Vj%d
83 2201 应付票据 notes payable ;5|d[r}k3
84 2202 应付账款 account payable (\'lV8}
U
85 2205 预收账款 item received in advance h1Y^+A_
86 2211 应付职工薪酬 employee pay payable 6EY0Fjsi
87 2221 应交税费 tax payable O*F= xG
88 2231 应付股利 dividend payable M )v='O<H8
89 2232 应付利息 interest payable n-?zH:]GG{
90 2241 其他应付款 other account payable 5HB*
97 2401 预提费用 withholding expenses }Oe4wEYN)
98 2411 预计负债 estimated liabilities iDCQqj`
99 2501 递延收益 deferred income iYW<qgz
100 2601 长期借款 money borrowed for long term `OZiN;*|
101 2602 长期债券 long-term bond Eg4&D4TGp
106 2801 长期应付款 long-term account payable tI0D{Xrc
107 2802 未确认融资费用 unacknowledged financial charges ~1Ffu x
108 2811 专项应付款 special accounts payable eOb)uIF
109 2901 递延所得税负债 deferred income tax liabilities M?m@o1\;W
三、共同类 B90fUK2g
112 3101 衍生工具 derivative tool H.Z<T{y;
113 3201 套期工具 arbitrage tool X2 <fS~m
114 3202 被套期项目 arbitrage project vgn,ZcX
四、所有者权益类 6/0bis
H
115 4001 实收资本 paid-up capital iII%!f?{[
116 4002 资本公积 contributed surplus F$s:
\N
117 4101 盈余公积 earned surplus 1#zD7b~
119 4103 本年利润 profit for the current year H-%
B<7
120 4104 利润分配 allocation of profits bdBLfWe
121 4201 库存股 treasury stock n"I{aJ]K
五、成本类 @E> rqI;`
122 5001 生产成本 production cost R<r,&X?m
123 5101 制造费用 cost of production QqC-ztz
124 5201 劳务成本 service cost !@h)3f]`1G
125 5301 研发支出 research and development expenditures n482?Wp
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor =+VDb5= TV
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Co/04F.
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 7Zft]C?|@
六、损益类 b.
:2x4
129 6001 主营业务收入 main business income LmK
Y$~5P
130 6011 利息收入 金融共用 interest income financial sharing 8y4t9V
135 6051 其他业务收入 other business income bz`rSp8h
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance a3[,3
137 6101 公允价值变动损益 sound value flexible loss and profit u`*1OqU
138 6111 投资收益 income on investment yx<-M
142 6301 营业外收入 nonrevenue receipt 5^{2g^jH6
143 6401 主营业务成本 main business cost ,W$&OD
144 6402 其他业务支出 other business expense 0Y!~xyg/
145 6405 营业税金及附加 business tariff and annex ;Yt'$D*CP
146 6411 利息支出 金融共用 interest expense financial sharing r+a0.
155 6601 销售费用 marketing cost MdnapxuS
156 6602 管理费用 managing cost XS>( Bu
157 6603 财务费用 financial cost N.V
5>2
158 6604 勘探费用 exploration expense L7yEgYB
159 6701 资产减值损失 loss from asset devaluation K;R!>p}t
160 6711 营业外支出 nonoperating expense rwpH9\GE
161 6801 所得税 income tax -;YhQxxC}L
162 6901 以前年度损益调整 prior year profit and loss adjustment