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一、资产类 Fzk%eHG=
1 1001 库存现金 cash on hand L;i(@tp|v
2 1002 银行存款 bank deposit Vpe\Okt:
5 1015 其他货币资金 other monetary capital ws([bS2h
9 1101 交易性金融资产 transaction monetary assets ec&K}+p
@
11 1121 应收票据 notes receivable vUR@P
-
12 1122 应收账款 Account receivable -%ftPfm
13 1123 预付账款 account prepaid 2u%YRrp
14 1131 应收股利 dividend receivable w{"ro~9o
15 1132 应收利息 accrued interest receivable 2hf7F";Af
21 1231 其他应收款 accounts receivable-others yt{?+|tXU
22 1241 坏账准备 had debts reserve V$fn$=
28 1401 材料采购 procurement of materials 5_[we1$P
29 1402 在途物资 materials in transit y[DS$>E
30 1403 原材料 raw materials |0nt u+
32 1406 库存商品 commodity stocks MWI7u7{
33 1407 发出商品 goods in transit -+z8bZ
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles uhvn1"
42 1461 存货跌价准备 reserve against stock price declining $g!iy'4n*
43 1501 待摊费用 fees to be apportioned /2x@Z>
45 1521 持有至到期投资 hold investment due ]T;
46 1522 持有至到期投资减值准备 hold investment due reduction reserve NRMEZ\*L
47 1523 可供出售金融资产 financial assets available for sale :zQNnq:|
48 1524 长期股权投资 long-term stock ownership investment t8f:?
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ^D?{[LBc
50 1526 投资性房地产 investment real eastate oR~s
\Gt
51 1531 长期应收款 long-term account receivable 71c(Nw~iQ
52 1541 未实现融资收益 unrealized financing income vEc<|t
54 1601 固定资产 permanent assets 6B!v;93U
55 1602 累计折旧 accumulated depreciation 7qLB 9r
56 1603 固定资产减值准备permanent assets reduction reserve Hn}m}A
57 1604 在建工程 construction in process 'Gqo{wl
58 1605 工程物资 engineer material yqKSaPRA
59 1606 固定资产清理 disposal of fixed assets 4O7
{a
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing
NArr2o2
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3a0% J'
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #b@ sV$
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#@-uo2
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ^[.Z~>3!\q
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 :U,-
v
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2.
f
8uq
67 1701 无形资产 intangible assets 8
|~ M!<
68 1702 累计摊销 accumulated amortization S
r>5V
69 1703 无形资产减值准备 intangible assets reduction reserve z,g\7F[
70 1711 商誉 business reputation 'x u!t'l&
71 1801 长期待摊费用 long-term deferred expenses |&_(I
72 1811 递延所得税资产 deferred income tax assets Vx%!j&
73 1901 待处理财产损溢 waiting assets profit and loss 3'!*/UnU
二、负债类 debt group v,jB(B^|Z
74 2001 短期借款 short-term loan >
">grDX
81 2101 交易性金融负债 transaction financial liabilities A2''v3-h8
83 2201 应付票据 notes payable kZ'wXtBYe
84 2202 应付账款 account payable P\%aJ'f~
85 2205 预收账款 item received in advance AWDy_11Nm
86 2211 应付职工薪酬 employee pay payable ^+}~"nvD
87 2221 应交税费 tax payable 9>/:c\q+
88 2231 应付股利 dividend payable {'6-;2&f
89 2232 应付利息 interest payable tja7
y"(]
90 2241 其他应付款 other account payable wg^'oy
97 2401 预提费用 withholding expenses 3il/{bgM
98 2411 预计负债 estimated liabilities )CD-c
z6n
99 2501 递延收益 deferred income Q6r7UM
100 2601 长期借款 money borrowed for long term 7 b8pWM
101 2602 长期债券 long-term bond $9ys!
<g
106 2801 长期应付款 long-term account payable ok{
F=z
107 2802 未确认融资费用 unacknowledged financial charges ?:3rVfO
108 2811 专项应付款 special accounts payable W#foVAi .
109 2901 递延所得税负债 deferred income tax liabilities ^qNZ!V4T
三、共同类 y'_2|5!Qs
112 3101 衍生工具 derivative tool x{3q'2
113 3201 套期工具 arbitrage tool >NZJ-:t
114 3202 被套期项目 arbitrage project .xe+c
K
四、所有者权益类 $AHdjQ[;6-
115 4001 实收资本 paid-up capital `!C5"i8+i2
116 4002 资本公积 contributed surplus QG
1vP.K
117 4101 盈余公积 earned surplus O)INM
119 4103 本年利润 profit for the current year Hm]\.ZEy
120 4104 利润分配 allocation of profits [_HOD^
121 4201 库存股 treasury stock cG!dMab(
五、成本类 8@]vvZ2/gj
122 5001 生产成本 production cost <[V1z=Eo/]
123 5101 制造费用 cost of production ASa)xf9
124 5201 劳务成本 service cost Jp(CBCG{F
125 5301 研发支出 research and development expenditures s} oD?h:T3
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }^azj>p5
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
d_ji
..T
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor G"U^]$(+K
六、损益类 eV\VR
!!i
129 6001 主营业务收入 main business income R0T{9,;[`
130 6011 利息收入 金融共用 interest income financial sharing Na<);Pg
135 6051 其他业务收入 other business income u2cDSRrqT
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #,;Q|)AD:e
137 6101 公允价值变动损益 sound value flexible loss and profit qP7
2JxT
138 6111 投资收益 income on investment y)b=7sU
142 6301 营业外收入 nonrevenue receipt k;
ned
143 6401 主营业务成本 main business cost j`%a2
144 6402 其他业务支出 other business expense } ^WmCX2a
145 6405 营业税金及附加 business tariff and annex ;ibOd
~
146 6411 利息支出 金融共用 interest expense financial sharing g1&q6wCg|
155 6601 销售费用 marketing cost < mp_[-c
156 6602 管理费用 managing cost n4 o}}tI
157 6603 财务费用 financial cost {`V ^V_
158 6604 勘探费用 exploration expense ]\*_}
159 6701 资产减值损失 loss from asset devaluation ;Mz7emt
160 6711 营业外支出 nonoperating expense kNoS% ?1,
161 6801 所得税 income tax yE|hA2G?0
162 6901 以前年度损益调整 prior year profit and loss adjustment