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一、资产类 DS2)@
1 1001 库存现金 cash on hand pCu!l#J
2 1002 银行存款 bank deposit $x#FgD(iI
5 1015 其他货币资金 other monetary capital <|*'O5B
9 1101 交易性金融资产 transaction monetary assets #-Z8Z
i"44
11 1121 应收票据 notes receivable D-U<u@A4
12 1122 应收账款 Account receivable J@L9p46,
13 1123 预付账款 account prepaid 9ktEm|F3
14 1131 应收股利 dividend receivable ]O
TH"*j
15 1132 应收利息 accrued interest receivable LrCk*@
21 1231 其他应收款 accounts receivable-others $
3d}"D
22 1241 坏账准备 had debts reserve s 1ge0~p3
28 1401 材料采购 procurement of materials R|P_GN6>
29 1402 在途物资 materials in transit aZk&`Jp
z
30 1403 原材料 raw materials @f!AkzI
32 1406 库存商品 commodity stocks 6QNs\Ucb+
33 1407 发出商品 goods in transit P0i V<T4^
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles QJW`}`R
42 1461 存货跌价准备 reserve against stock price declining $ C0TD
7=
43 1501 待摊费用 fees to be apportioned k{AyD`'Q
45 1521 持有至到期投资 hold investment due C*X
G_b ]
46 1522 持有至到期投资减值准备 hold investment due reduction reserve QR>
Y%4 ;h
47 1523 可供出售金融资产 financial assets available for sale T}D<Sc
48 1524 长期股权投资 long-term stock ownership investment [,~TaP}m
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve i1oKrRv
50 1526 投资性房地产 investment real eastate Ao7 `G':
51 1531 长期应收款 long-term account receivable }#v{`Sn%^C
52 1541 未实现融资收益 unrealized financing income kJ(A,s|
54 1601 固定资产 permanent assets -#29xRPk
55 1602 累计折旧 accumulated depreciation )ZejQ}$
56 1603 固定资产减值准备permanent assets reduction reserve <8#ObdY!
57 1604 在建工程 construction in process nd{R
9B
58 1605 工程物资 engineer material .9|uQEL
59 1606 固定资产清理 disposal of fixed assets 6S.~s6o,
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing }E}8_8T6
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing -Z^4L
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture .1 QgK
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 O4No0xeWo
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture R<zG^m
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 JeY'8B
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation vtMJ@!MN;
67 1701 无形资产 intangible assets WA)Ij(M8 p
68 1702 累计摊销 accumulated amortization cgj.e
69 1703 无形资产减值准备 intangible assets reduction reserve PK&2h,Cu+
70 1711 商誉 business reputation HhkN^S,
71 1801 长期待摊费用 long-term deferred expenses x7RdZC
72 1811 递延所得税资产 deferred income tax assets cX
A t:m
73 1901 待处理财产损溢 waiting assets profit and loss GIv){[i
二、负债类 debt group xq!IbVV/h
74 2001 短期借款 short-term loan ]=D5p_A(
81 2101 交易性金融负债 transaction financial liabilities )9P&=
83 2201 应付票据 notes payable U&y`-@A4
84 2202 应付账款 account payable !U BVPR*
85 2205 预收账款 item received in advance j1$<] f
86 2211 应付职工薪酬 employee pay payable aEx(rLd+
87 2221 应交税费 tax payable vN{-?
88 2231 应付股利 dividend payable C%ytkzG_
89 2232 应付利息 interest payable }.:d#]g8
90 2241 其他应付款 other account payable X^< >6|)
97 2401 预提费用 withholding expenses \~X&o% y
98 2411 预计负债 estimated liabilities 135vZ:S
99 2501 递延收益 deferred income 9b6!CNe!
100 2601 长期借款 money borrowed for long term aQcN&UA@
101 2602 长期债券 long-term bond `W[+%b
106 2801 长期应付款 long-term account payable B;-2$
77
107 2802 未确认融资费用 unacknowledged financial charges H2E
b\v`#
108 2811 专项应付款 special accounts payable 4R +P
109 2901 递延所得税负债 deferred income tax liabilities 1.SkIu%
三、共同类 Qa$NBNxKl
112 3101 衍生工具 derivative tool #@Ujx_F
113 3201 套期工具 arbitrage tool ]0D 9N"
114 3202 被套期项目 arbitrage project D&*LBQ/K
四、所有者权益类 HR3_@^<7
115 4001 实收资本 paid-up capital 4&N$: j<
116 4002 资本公积 contributed surplus (L|}`
117 4101 盈余公积 earned surplus /#yA%0=w
119 4103 本年利润 profit for the current year =ef1XQ{i*
120 4104 利润分配 allocation of profits }f}IA\8]
121 4201 库存股 treasury stock FD6v/Y
五、成本类 fW~*6
ln
122 5001 生产成本 production cost jX|=n.#q
123 5101 制造费用 cost of production 8Z:Ezg3^
124 5201 劳务成本 service cost '8r8%XI
125 5301 研发支出 research and development expenditures /R%^rz'w
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor
#
[ :w
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s#lto0b"8
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor id?_>9@P
六、损益类 pN$;!
129 6001 主营业务收入 main business income >%c*
Xe
130 6011 利息收入 金融共用 interest income financial sharing {Bvm'lq`
135 6051 其他业务收入 other business income aqfL0Rg+`
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ek[kq[
U9
137 6101 公允价值变动损益 sound value flexible loss and profit 6;JP76PD
138 6111 投资收益 income on investment `{G?>z Fp
142 6301 营业外收入 nonrevenue receipt vbKQ*
143 6401 主营业务成本 main business cost C6)R#
144 6402 其他业务支出 other business expense lc
ig7%
145 6405 营业税金及附加 business tariff and annex M5Wl3tZL
146 6411 利息支出 金融共用 interest expense financial sharing \/,g VT
155 6601 销售费用 marketing cost l^,qO3ES
156 6602 管理费用 managing cost pAg$oe#
157 6603 财务费用 financial cost !BRcq~-.
158 6604 勘探费用 exploration expense sA\L7`2H
159 6701 资产减值损失 loss from asset devaluation n{=7 yK
160 6711 营业外支出 nonoperating expense NV#')+
Ba
161 6801 所得税 income tax kV1vb
162 6901 以前年度损益调整 prior year profit and loss adjustment