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一、资产类11001库存现金cashonhand21002银行存款bankdeposit51015其他货币资金othermonetarycapital91101交易性金融资产transactionmonetaryassets111121应收票据notesreceivable121122应收账款Accountreceivable131123预付账款accountprepaid141131应收股利dividendreceivable151132应收利息accruedinterestreceivable211231其他应收款accountsreceivable-others221241坏账准备haddebtsreserve281401材料采购procurementofmaterials291402在途物资materialsintransit301403原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransit361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles421461存货跌价准备reserveagainststockpricedeclining451521持有至到期投资holdinvestmentdue461522持有至到期投资减值准备holdinvestmentduereductionreserve471523可供出售金融资产financialassetsavailableforsale481524长期股权投资long-termstockownershipinvestment491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve501526投资性房地产investmentrealeastate511531长期应收款long-termaccountreceivable521541未实现融资收益unrealizedfinancingincome541601固定资产permanentassets551602累计折旧accumulateddepreciation561603固定资产减值准备permanentassetsreductionreserve571604在建 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 constructioninprocess581605工程物资engineermaterial591606固定资产清理disposaloffixedassets601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation671701无形资产intangibleassets681702累计摊销accumulatedamortization691703无形资产减值准备intangibleassetsreductionreserve701711商誉businessreputation711801长期待摊费用long-termdeferredexpenses721811递延所得税资产deferredincometaxassets731901待处理财产损溢waitingassetsprofitandloss二、负债类debtgroup742001短期借款short-termloan812101交易性金融负债transactionfinancialliabilities832201应付票据notespayable842202应付账款accountpayable852205预收账款itemreceivedinadvance862211应付职工薪酬employeepaypayable872221应交税费taxpayable882231应付股利dividendpayable892232应付利息interestpayable902241其他应付款otheraccountpayable982411预计负债estimatedliabilities992501递延收益deferredincome1002601长期借款moneyborrowedforlongterm1012602长期债券long-termbond1062801长期应付款long-termaccountpayable1072802未确认融资费用unacknowledgedfinancialcharges1082811专项应付款specialaccountspayable1092901递延所得税负债deferredincometaxliabilities三、共同类1123101衍生工具derivativetool1133201套期工具arbitragetool1143202被套期项目arbitrageproject四、所有者权益类1154001实收资本paid-upcapital1164002资本公积contributedsurplus1174101盈余公积earnedsurplus1194103本年利润profitforthecurrentyear1204104利润分配allocationofprofits1214201库存股treasurystock五、成本类1225001生产成本productioncost1235101制造费用costofproduction1245201劳务成本servicecost1255301研发支出researchanddevelopmentexpenditures1265401 工程施工 建筑工程施工承包1园林工程施工准备消防工程安全技术交底水电安装文明施工建筑工程施工成本控制 建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor六、损益类1296001主营业务收入mainbusinessincome1306011利息收入金融共用interestincomefinancialsharing1356051其他业务收入otherbusinessincome1366061汇兑损益金融专用exchangegainorlossexclusivelyforfinance1376101公允价值变动损益soundvalueflexiblelossandprofit1386111投资收益incomeoninvestment1426301营业外收入nonrevenuereceipt1436401主营业务成本mainbusinesscost1446402其他业务支出otherbusinessexpense1456405营业税金及附加businesstariffandannex1466411利息支出金融共用interestexpensefinancialsharing1556601销售费用marketingcost1566602管理费用managingcost1576603财务费用financialcost1586604勘探费用explorationexpense1596701资产减值损失lossfromassetdevaluation1606711营业外支出nonoperatingexpense1616801所得税incometax1626901以前年度损益调整prioryearprofitandlossadjustment说明：新准则是在资产负债 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 中没有了这两个项目，但是平时可以根据需要设置的，待摊费用的期末余额在预付款项项目核算，预提费用期末余额在预收款项项目核算。