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一、资产类 &C<K|F!j!
1 1001 库存现金 cash on hand ^;jJVYx-PP
2 1002 银行存款 bank deposit B*7Y5_N
5 1015 其他货币资金 other monetary capital O=UXe]D
9 1101 交易性金融资产 transaction monetary assets _@9[c9bO
11 1121 应收票据 notes receivable O*{<{3
12 1122 应收账款 Account receivable uc!j`G*]
13 1123 预付账款 account prepaid k8H@0p
14 1131 应收股利 dividend receivable 0"7%*n."2
15 1132 应收利息 accrued interest receivable D+ mZ7&L
21 1231 其他应收款 accounts receivable-others lxb+0fiN
22 1241 坏账准备 had debts reserve ,T@+QXh
28 1401 材料采购 procurement of materials a5=8zO#%g
29 1402 在途物资 materials in transit DhZuQpH
30 1403 原材料 raw materials 0fwmQ'lW(
32 1406 库存商品 commodity stocks \MBbZB9@
33 1407 发出商品 goods in transit c* 2U'A
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles r(;oDdVc
42 1461 存货跌价准备 reserve against stock price declining Fw5|_@&k
43 1501 待摊费用 fees to be apportioned 0Jz H dz
45 1521 持有至到期投资 hold investment due 3qJOE6[}%
46 1522 持有至到期投资减值准备 hold investment due reduction reserve zaW y7@?
47 1523 可供出售金融资产 financial assets available for sale F: %-x=q
48 1524 长期股权投资 long-term stock ownership investment ~_opU(;f
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve NRu_6~^^
50 1526 投资性房地产 investment real eastate YoyJnl.?u
51 1531 长期应收款 long-term account receivable
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52 1541 未实现融资收益 unrealized financing income
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54 1601 固定资产 permanent assets Qt` hUyL
55 1602 累计折旧 accumulated depreciation j8n_:;i*
56 1603 固定资产减值准备permanent assets reduction reserve 0WT]fY?IS
57 1604 在建工程 construction in process ]-[M&i=+&
58 1605 工程物资 engineer material Py*( %
59 1606 固定资产清理 disposal of fixed assets .4on7<-a
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2%|
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Q#"p6ZmI
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture e??tp]PLn
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 Zjq
a n
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture x`T
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 eewhT^
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation D. d( D:
67 1701 无形资产 intangible assets (:9yeP1
68 1702 累计摊销 accumulated amortization ?;84 M@
69 1703 无形资产减值准备 intangible assets reduction reserve R_9 &V!fl
70 1711 商誉 business reputation
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71 1801 长期待摊费用 long-term deferred expenses 3ARvSz@5
72 1811 递延所得税资产 deferred income tax assets 6v8HR}iK
73 1901 待处理财产损溢 waiting assets profit and loss %Aaf86pkp
二、负债类 debt group =k.:XblEe[
74 2001 短期借款 short-term loan DUH\/<^g
81 2101 交易性金融负债 transaction financial liabilities tGt/=~n9
83 2201 应付票据 notes payable 9/A$
3#wF
84 2202 应付账款 account payable _)|_KQQu
85 2205 预收账款 item received in advance ycYT1Sg8
86 2211 应付职工薪酬 employee pay payable UNLmnj;-Q
87 2221 应交税费 tax payable CTawXHM
88 2231 应付股利 dividend payable kc*zP=
89 2232 应付利息 interest payable t~5m[C[`w
90 2241 其他应付款 other account payable O-m=<Fk>
D
97 2401 预提费用 withholding expenses y8} fj=
98 2411 预计负债 estimated liabilities #I>
c$dd
99 2501 递延收益 deferred income d4ANh+}X"_
100 2601 长期借款 money borrowed for long term @ig'CF%(
101 2602 长期债券 long-term bond
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106 2801 长期应付款 long-term account payable W|@7I@@$"
107 2802 未确认融资费用 unacknowledged financial charges G!]%xFwYa
108 2811 专项应付款 special accounts payable vTnrSNdSE
109 2901 递延所得税负债 deferred income tax liabilities b#
ga
三、共同类 A
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112 3101 衍生工具 derivative tool )ph**g
113 3201 套期工具 arbitrage tool 6P,vGmR
114 3202 被套期项目 arbitrage project 2P
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四、所有者权益类 $DPMi9,7^
115 4001 实收资本 paid-up capital Xae0xs
116 4002 资本公积 contributed surplus Y~I$goT
117 4101 盈余公积 earned surplus tG8)!
119 4103 本年利润 profit for the current year ~K'e}<-G
120 4104 利润分配 allocation of profits w+A:]SU
121 4201 库存股 treasury stock LV4\zd6
五、成本类 l^`& Tnzv
122 5001 生产成本 production cost B$A`thQp
123 5101 制造费用 cost of production :Y? L*
124 5201 劳务成本 service cost t "y[
125 5301 研发支出 research and development expenditures ~nit~;
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Yz<,`w5/6~
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor *"cK_MH/o
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor zk6al$3R
六、损益类 IZ){xI
129 6001 主营业务收入 main business income 6yDj1PI
130 6011 利息收入 金融共用 interest income financial sharing [tN^)c`s/
135 6051 其他业务收入 other business income MmIVTf4
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )-qWcf?
137 6101 公允价值变动损益 sound value flexible loss and profit }iGpuoXT`
138 6111 投资收益 income on investment $ghAC
142 6301 营业外收入 nonrevenue receipt b5!\"v4c
143 6401 主营业务成本 main business cost IE;Fu67wi
144 6402 其他业务支出 other business expense 4Vv~
145 6405 营业税金及附加 business tariff and annex FEOr'H<3x
146 6411 利息支出 金融共用 interest expense financial sharing ^3>Qf
155 6601 销售费用 marketing cost K&L9Ue
156 6602 管理费用 managing cost VSm[80iR0
157 6603 财务费用 financial cost j[E8C$lW
158 6604 勘探费用 exploration expense O$dcy!
159 6701 资产减值损失 loss from asset devaluation v?AQ&