顺序号 | 编号 | 会计科目名称 | 适用范围 | 英文表达法 |
---|---|---|---|---|
一、资产类 | ||||
1 | 1001 | 库存现金 | Cash on Hand | |
2 | 1002 | 银行存款 | Cash in bank | |
3 | 1003 | 存放中央银行款项 | 银行专用 | Deposit in the Central Bank |
4 | 1011 | 存放同业 | 银行专用 | Due from Placements with Banks and Other Financial Institutions |
5 | 1015 | 其他货币资金 | Other Monetary CAPItal | |
6 | 1021 | 结算备付金 | 证券专用 | Deposit Reservation for Balance |
7 | 1031 | 存出保证金 | 金融共用 | Deposit for Recognizance |
8 | 1051 | 拆出资金 | 金融共用 | Lendings to Banks and Other Financial Institutions |
9 | 1101 | 交易性金融资产 | Transactional Monetary Capital | |
10 | 1111 | 买入返售金融资产 | 金融共用 | Redemptory Monetary Capital for Sale |
11 | 1121 | 应收票据 | Notes Receivable | |
12 | 1122 | 应收账款 | Accounts Receivable | |
13 | 1123 | 预付账款 | Advance to suppliers | |
14 | 1131 | 应收股利 | Dividend Receivable | |
15 | 1132 | 应收利息 | Accrued Interest Receivable | |
16 | 1211 | 应收保户储金 | 保险专用 | Receivable Deposit from the Insured |
17 | 1221 | 应收代位追偿款 | 保险专用 | Subrogation Receivables |
18 | 1222 | 应收分保账款 | 保险专用 | Reinsurance Accounts Receivable |
19 | 1223 | 应收分保未到期责任准备金 | 保险专用 | Receivable Deposit for Undue Duty of Reinsurance |
20 | 1224 | 应收分保保险责任准备金 | 保险专用 | Receivable Deposit for Duty of Reinsurance |
21 | 1231 | 其他应收款 | Other Receivable | |
22 | 1241 | 坏账准备 | Provision for bad debts | |
23 | 1251 | 贴现资产 | 银行专用 | Deposit of Capital Discounted |
24 | 1301 | 贷款 | 银行和保险共用 | Loans |
25 | 1302 | 贷款损失准备 | 银行和保险共用 | Loans Impairment Reserve |
26 | 1311 | 代理兑付证券 | 银行和证券共用 | Vicariously Cashed SECUrities |
27 | 1321 | 代理业务资产 | Capital in Vicarious Business | |
28 | 1401 | 材料采购 | Procurement of Materials | |
29 | 1402 | 在途物资 | Materials in Transit | |
30 | 1403 | 原材料 | Raw Materials | |
31 | 1404 | 材料成本差异 | Balance of Materials | |
32 | 1406 | 库存商品 | Commodity Stocks | |
33 | 1407 | 发出商品 | Goods in Transit | |
34 | 1410 | 商品进销差价 | Difference between Purchase and Sales of Commodities | |
35 | 1411 | 委托加工物资 | Materials for Consigned Processing | |
36 | 1412 | 包装物及低值易耗品 | Wrappage and Easily Wornout Inexpensive Articles | |
37 | 1421 | 消耗性生物资产 | 农业专用 | Consumptive Biological Assets |
38 | 1431 | 周转材料 | 建造承包商专用 | Revolving Materials |
39 | 1441 | 贵金属 | 银行专用 | Expensive metals |
40 | 1442 | 抵债资产 | 金融共用 | Capital for Debt Payment |
41 | 1451 | 损余物资 | 保险专用 | Salvage Value Of Insured Properties |
42 | 1461 | 存货跌价准备 | Reserve For Stock Depreciation | |
43 | 1501 | 待摊费用 | Unamortized Expenditures | |
44 | 1511 | 独立账户资产 | 保险专用 | Capital in Independent Accounts |
45 | 1521 | 持有至到期投资 | Held-To-Maturity Investment | |
46 | 1522 | 持有至到期投资减值准备 | Reserve for Held-To-Maturity Investment Impairment | |
47 | 1523 | 可供出售金融资产 | Financial Assets Available for Sale | |
48 | 1524 | 长期股权投资 | Long-term Equity Investment | |
49 | 1525 | 长期股权投资减值准备 | Reserve for Long-term Equity Investment Impairment | |
50 | 1526 | 投资性房地产 | Investment Real Estate | |
51 | 1531 | 长期应收款 | Long-term Accounts Receivable | |
52 | 1541 | 未实现融资收益 | Unrealized Financing PROFits | |
53 | 1551 | 存出资本保证金 | 保险专用 | Deposit for Capital Recognizance |
54 | 1601 | 固定资产 | Fixed assets | |
55 | 1602 | 累计折旧 | Accumulative Depreciation | |
56 | 1603 | 固定资产减值准备 | Provision for impairment of fixed assets | |
57 | 1604 | 在建工程 | Construction in Process | |
58 | 1605 | 工程物资 | Engineer Material | |
59 | 1606 | 固定资产清理 | Disposal of Fixed Assets | |
60 | 1611 | 融资租赁资产 | 租赁专用 | Financial LEAsing Assets |
61 | 1612 | 未担保余值 | 租赁专用 | Unguaranteed Residual Value |
62 | 1621 | 生产性生物资产 | 农业专用 | Productive Biological Assets |
63 | 1622 | 生产性生物资产累计折旧 | 农业专用 | Accumulative Depreciation of Productive Biological Assets |
64 | 1623 | 公益性生物资产 | 农业专用 | Biological Assets for Commonweal |
65 | 1631 | 油气资产 | 石油天然气开采专用 | Oil and Gas Assets |
66 | 1632 | 累计折耗 | 石油天然气开采专用 | Accumulated Depletion |
67 | 1701 | 无形资产 | Intangible Assets | |
68 | 1702 | 累计摊销 | Accumulated Amortization | |
69 | 1703 | 无形资产减值准备 | Reserve for Intangible Assets Impairment | |
70 | 1711 | 商誉 | Business Reputation | |
71 | 1801 | 长期待摊费用 | Long-term Deferred Expenses | |
72 | 1811 | 递延所得税资产 | Deferred Income Tax Assets | |
73 | 1901 | 待处理财产损溢 | Profit & loss of assets pending disposal | |
二、负债类 | ||||
74 | 2001 | 短期借款 | Short-term Borrowings | |
75 | 2002 | 存入保证金 | 金融共用 | Deposit Received for Recognizance |
76 | 2003 | 拆入资金 | 金融共用 | Borrowings from Banks and Other Financial Institutions |
77 | 2004 | 向中央银行借款 | 银行专用 | Borrowings from the Central Bank |
78 | 2011 | 同业存放 | 银行专用 | Due to Placements with Banks and Other Financial Institutions |
79 | 2012 | 吸收存款 | 银行专用 | Savings Absorption |
80 | 2021 | 贴现负债 | 银行专用 | Liabilities of Capital Discounted |
81 | 2101 | 交易性金融负债 | Transactional Moneytary Liabilities | |
82 | 2111 | 卖出回购金融资产款 | 金融共用 | Financial Assets Sold for Repurchase |
83 | 2201 | 应付票据 | Notes Payable | |
84 | 2202 | 应付账款 | Accounts Payable | |
85 | 2205 | 预收账款 | Advance from customers | |
86 | 2211 | 应付职工薪酬 | Payroll Payable | |
87 | 2221 | 应交税费 | Taxes Payable | |
88 | 2231 | 应付股利 | Dividend Payable | |
89 | 2232 | 应付利息 | Accrued Interest Payable | |
90 | 2241 | 其他应付款 | Other Accounts Payable | |
91 | 2251 | 应付保户红利 | 保险专用 | Dividend Payable for The Insured |
92 | 2261 | 应付分保账款 | 保险专用 | Dividend Payable for Reinsurance |
93 | 2311 | 代理买卖证券款 | 证券专用 | Receivings from Vicariously Traded Securities |
94 | 2312 | 代理承销证券款 | 证券和银行共用 | Receivings from Vicariously Sold Securities |
95 | 2313 | 代理兑付证券款 | 证券和银行共用 | Receivings from Vicariously Cashed Securities |
96 | 2314 | 代理业务负债 | Liabilities from Vicarious Business | |
97 | 2401 | 预提费用 | Accrued expensess | |
98 | 2411 | 预计负债 | Estimated Liabilities | |
99 | 2501 | 递延收益 | Deferred Profits | |
100 | 2601 | 长期借款 | Long-term loans | |
101 | 2602 | 长期债券 | Long-term Bonds | |
102 | 2701 | 未到期责任准备金 | 保险专用 | Deposit for Undue Duty of Reinsurance |
103 | 2702 | 保险责任准备金 | 保险专用 | Deposit for Duty of Reinsurance |
104 | 2711 | 保户储金 | 保险专用 | Deposit of the Insured |
105 | 2721 | 独立账户负债 | 保险专用 | Liabilities of Independent Accounts |
106 | 2801 | 长期应付款 | Long-term Payable | |
107 | 2802 | 未确认融资费用 | Unsettled Financing Expenses | |
108 | 2811 | 专项应付款 | Special Accounts Payable | |
109 | 2901 | 递延所得税负债 | Deferred Income Tax Liabilities | |
三、共同类 | ||||
110 | 3001 | 清算资金往来 | 银行专用 | Liquidation of Inter Bank Business |
111 | 3002 | 外汇买卖 | 金融共用 | Foreign Exchange Buy and Sale |
112 | 3101 | 衍生工具 | Derivative Tools | |
113 | 3201 | 套期工具 | Arbitrage Tools | |
114 | 3202 | 被套期项目 | Arbitraged Items | |
四、所有者权益类 | ||||
115 | 4001 | 实收资本 | Paid-in Capital | |
116 | 4002 | 资本公积 | Capital Reserve | |
117 | 4101 | 盈余公积 | SURPlus Reserve | |
118 | 4102 | 一般风险准备 | 金融共用 | Generic Risk Reserve |
119 | 4103 | 本年利润 | Profit & loss summary | |
120 | 4104 | 利润分配 | Distribution profit | |
121 | 4201 | 库存股 | Treasury Share | |
五、成本类 | ||||
122 | 5001 | 生产成本 | Production Costs | |
123 | 5101 | 制造费用 | Manufacturing Expenditures | |
124 | 5201 | 劳务成本 | Service Costs | |
125 | 5301 | 研发支出 | Research and Development Expenditures | |
126 | 5401 | 工程施工 | 建造承包商专用 | Engineering Constructon |
127 | 5402 | 工程结算 | 建造承包商专用 | Engineering Settlement |
128 | 5403 | 机械作业 | 建造承包商专用 | Mechanical Operations |
六、损益类 | ||||
129 | 6001 | 主营业务收入 | Sales revenue | |
130 | 6011 | 利息收入 | 金融共用 | Interest Income |
131 | 6021 | 手续费收入 | 金融共用 | Commission Income |
132 | 6031 | 保费收入 | 保险专用 | Premium Income |
133 | 6032 | 分保费收入 | 保险专用 | Reinsurance Premium Income |
134 | 6041 | 租赁收入 | 租赁专用 | Leasehold Income |
135 | 6051 | 其他业务收入 | Revenues from other operationse | |
136 | 6061 | 汇兑损益 | 金融专用 | Exchange Gain or Loss |
137 | 6101 | 公允价值变动损益 | Profit and Loss from FAIr Value Changes | |
138 | 6111 | 投资收益 | Income on Investment | |
139 | 6201 | 摊回保险责任准备金 | 保险专用 | Amortized Deposit for Duty |
140 | 6202 | 摊回赔付支出 | 保险专用 | Amortized Compensation Expenses |
141 | 6203 | 摊回分保费用 | 保险专用 | Amortized Reinsurance Expenditures |
142 | 6301 | 营业外收入 | Non-operating profit | |
143 | 6401 | 主营业务成本 | Cost of sales | |
144 | 6402 | 其他业务成本 | Cost of other operations | |
145 | 6405 | 营业税金及附加 | Business Tax and Surcharges | |
146 | 6411 | 利息支出 | 金融共用 | Interest Expenses |
147 | 6421 | 手续费支出 | 金融共用 | Commission Expenses |
148 | 6501 | 提取未到期责任准备金 | 保险专用 | Appropriation of Deposit for Undue Duty |
149 | 6502 | 提取保险责任准备金 | 保险专用 | Appropriation of Deposit for Duty |
150 | 6511 | 赔付支出 | 保险专用 | Compensation Expenses |
151 | 6521 | 保户红利支出 | 保险专用 | Dividend Expenses for The Insured |
152 | 6531 | 退保金 | 保险专用 | Loan Value |
153 | 6541 | 分出保费 | 保险专用 | Reinsurance Premium |
154 | 6542 | 分保费用 | 保险专用 | Reinsurance Expenses |
155 | 6601 | 销售费用 | MaRKEting Costs | |
156 | 6602 | 管理费用 | Managing Costs | |
157 | 6603 | 财务费用 | Financing Costs | |
158 | 6604 | 勘探费用 | Prospecting Costs | |
159 | 6701 | 资产减值损失 | Assets Devaluation | |
160 | 6711 | 营业外支出 | Non-operating expenses | |
161 | 6801 | 所得税 | Income Tax | |
162 | 6901 | 以前年度损益调整 | Prior period profit & loss adjustment |
__NOKEYWORD__
名称 | 最新价 | 涨跌 |
---|---|---|
螺纹钢 | 3750 | - |
低合金板卷 | 4140 | -20 |
低合金中板 | 4020 | -10 |
螺旋管 | 4630 | -10 |
槽钢 | 4080 | - |
热镀锌卷 | 5140 | - |
冷轧卷板 | 13490 | - |
冷轧无取向硅钢 | 4800 | - |
焊丝 | 4600 | - |
钼铁 | 236000 | -6,500 |
低合金方坯 | 3600 | -10 |
铁精粉 | 1170 | +20 |
二级焦 | 2720 | - |
黄金 | 550 | 5 |
中废 | 2060 | 0 |
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