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一、资产类 *@/!h2
1 1001 库存现金 cash on hand $g*|h G/{
2 1002 银行存款 bank deposit norWNm(n
5 1015 其他货币资金 other monetary capital -O{Af
9 1101 交易性金融资产 transaction monetary assets J)66\h=
11 1121 应收票据 notes receivable ]zu"x9-`
12 1122 应收账款 Account receivable /QG8\wXE2
13 1123 预付账款 account prepaid 9NVe>\s_
14 1131 应收股利 dividend receivable q[r|p"TGov
15 1132 应收利息 accrued interest receivable I#m5Tl|#
21 1231 其他应收款 accounts receivable-others NoV2<m$
22 1241 坏账准备 had debts reserve @ %kCe>r
28 1401 材料采购 procurement of materials i_V~SC`
29 1402 在途物资 materials in transit JVU:`BH
30 1403 原材料 raw materials Riw#+#r]/
32 1406 库存商品 commodity stocks UnGG%
33 1407 发出商品 goods in transit 7\5;;23N4
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 3:!+B=woR
42 1461 存货跌价准备 reserve against stock price declining D guAeK
43 1501 待摊费用 fees to be apportioned +
6O5hZ
45 1521 持有至到期投资 hold investment due POdG1;)
46 1522 持有至到期投资减值准备 hold investment due reduction reserve \DpXs[1
47 1523 可供出售金融资产 financial assets available for sale Q4C28-#
48 1524 长期股权投资 long-term stock ownership investment JhIgqW2
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve (@mvNlc:
50 1526 投资性房地产 investment real eastate *l^h;RSx
51 1531 长期应收款 long-term account receivable m@)K]0g<f
52 1541 未实现融资收益 unrealized financing income wS#.Wzp.w
54 1601 固定资产 permanent assets ?HttqK)
55 1602 累计折旧 accumulated depreciation 8 yQjB-,#
56 1603 固定资产减值准备permanent assets reduction reserve MWu67">"
57 1604 在建工程 construction in process _yumUk-QW
58 1605 工程物资 engineer material pGh2 4E
59 1606 固定资产清理 disposal of fixed assets Ydh]EO0'
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @MS;qoc
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing q B5cF_
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture d0eMDIm3R\
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 _da>=^hFJ
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture $s$z"<
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 A2!7a}*1(
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation \5cAOBja
67 1701 无形资产 intangible assets ,vl][MhM
68 1702 累计摊销 accumulated amortization pS;jrq
I#
69 1703 无形资产减值准备 intangible assets reduction reserve _m#M^<0n
70 1711 商誉 business reputation x<4-Q6'{S
71 1801 长期待摊费用 long-term deferred expenses lt[{u$
72 1811 递延所得税资产 deferred income tax assets ~Qeyh^wo
73 1901 待处理财产损溢 waiting assets profit and loss k/ls!e?
二、负债类 debt group ANZD7v6a
74 2001 短期借款 short-term loan '/G.^Zl
9
81 2101 交易性金融负债 transaction financial liabilities t?iCq1
83 2201 应付票据 notes payable s
`U.h^V
84 2202 应付账款 account payable ?>LsIPa
85 2205 预收账款 item received in advance tgKmCI
86 2211 应付职工薪酬 employee pay payable #/\5a;Elc
87 2221 应交税费 tax payable );'8*e'
88 2231 应付股利 dividend payable %s6|w=.1
89 2232 应付利息 interest payable KFvNsqd
90 2241 其他应付款 other account payable qQv?J]l
97 2401 预提费用 withholding expenses /{#1w\
98 2411 预计负债 estimated liabilities 17
Hdj
99 2501 递延收益 deferred income ;<OIu&,*
100 2601 长期借款 money borrowed for long term J.N%=-8
101 2602 长期债券 long-term bond <H::{
106 2801 长期应付款 long-term account payable )<nr;n
107 2802 未确认融资费用 unacknowledged financial charges WgF
Xv@Jjt
108 2811 专项应付款 special accounts payable 7;ZSeQyC
109 2901 递延所得税负债 deferred income tax liabilities nJ<h}*[
三、共同类 |t5K!?{i
112 3101 衍生工具 derivative tool "9:1>Gr{G
113 3201 套期工具 arbitrage tool CXw
DG_e
114 3202 被套期项目 arbitrage project #p_3j 0S
四、所有者权益类 l:5x*QSX
115 4001 实收资本 paid-up capital c$ya{]a
116 4002 资本公积 contributed surplus v,#*%Gn`%
117 4101 盈余公积 earned surplus yS%IE>?
119 4103 本年利润 profit for the current year -SnP+X!
120 4104 利润分配 allocation of profits D7T(B=S6
121 4201 库存股 treasury stock zc%#7"FM
五、成本类 GSj04-T"
122 5001 生产成本 production cost gpB3\
123 5101 制造费用 cost of production 3R>U^
Y
124 5201 劳务成本 service cost I'%vN^e
^
125 5301 研发支出 research and development expenditures Y5M>&}N
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Y;JV9{j
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8pp^
w
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor p}_n
:a
六、损益类 8DHohhN
129 6001 主营业务收入 main business income /2Q@M>
130 6011 利息收入 金融共用 interest income financial sharing ! c,=%4Pb
135 6051 其他业务收入 other business income L8sHG$[
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _PUgK\
137 6101 公允价值变动损益 sound value flexible loss and profit hDTiXc
138 6111 投资收益 income on investment o\6A]T=R
142 6301 营业外收入 nonrevenue receipt ^o^[p %
143 6401 主营业务成本 main business cost ,*ZdMw!
144 6402 其他业务支出 other business expense L>VZ-j
145 6405 营业税金及附加 business tariff and annex %GG:F^X#
146 6411 利息支出 金融共用 interest expense financial sharing .4P5tIn\
155 6601 销售费用 marketing cost (:v|(Gn/
156 6602 管理费用 managing cost jSNUU.lur
157 6603 财务费用 financial cost (T+fO}0
158 6604 勘探费用 exploration expense )* 5R/oy,
159 6701 资产减值损失 loss from asset devaluation Rrh?0qWs
160 6711 营业外支出 nonoperating expense Nb;xJSl ox
161 6801 所得税 income tax R+,eX jz"
162 6901 以前年度损益调整 prior year profit and loss adjustment