Y*b$^C%2
一、资产类 BZv:E?1z
1 1001 库存现金 cash on hand Wlg 1t~1=
2 1002 银行存款 bank deposit "KF
]s.
5 1015 其他货币资金 other monetary capital F
,as>X#
9 1101 交易性金融资产 transaction monetary assets 3\]j4*i!
11 1121 应收票据 notes receivable s Y4wdG
12 1122 应收账款 Account receivable ^KD1dy3(
13 1123 预付账款 account prepaid E<D^j^T
14 1131 应收股利 dividend receivable N MkOx$
15 1132 应收利息 accrued interest receivable HjzAFXRG
21 1231 其他应收款 accounts receivable-others 9b6U]z,
22 1241 坏账准备 had debts reserve e{5
O>RO
28 1401 材料采购 procurement of materials `_.:O,^n^
29 1402 在途物资 materials in transit \0Xq&CG=E
30 1403 原材料 raw materials Lo}T%0"G
32 1406 库存商品 commodity stocks L{1[:a)']B
33 1407 发出商品 goods in transit 6i+AJCkC
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles SnX)&>B
42 1461 存货跌价准备 reserve against stock price declining IR3+BDE)>
43 1501 待摊费用 fees to be apportioned `tuGy}S2
45 1521 持有至到期投资 hold investment due zRgGSxn
46 1522 持有至到期投资减值准备 hold investment due reduction reserve wmX(%5vY^
47 1523 可供出售金融资产 financial assets available for sale iZ/iMDfC
48 1524 长期股权投资 long-term stock ownership investment Piw
i
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 1Ke9H!_P
50 1526 投资性房地产 investment real eastate 3&"uf9d
51 1531 长期应收款 long-term account receivable yK"HHdYTV
52 1541 未实现融资收益 unrealized financing income 6cjCn
54 1601 固定资产 permanent assets x
1
Z'_Qw
55 1602 累计折旧 accumulated depreciation lSoAw-@At8
56 1603 固定资产减值准备permanent assets reduction reserve !M
)] 1Y
57 1604 在建工程 construction in process NU'2QSU8
58 1605 工程物资 engineer material (["V( $
59 1606 固定资产清理 disposal of fixed assets )Pc>+}D
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Q t>|TGz
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ;gAL_/_
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture y\CxdTs
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 Gr}NgyT<!D
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture AuM}L&`i^
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 A42!%>PB
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation j,9/eZRZ
67 1701 无形资产 intangible assets b?!S$S xz
68 1702 累计摊销 accumulated amortization xh#pw2v7V
69 1703 无形资产减值准备 intangible assets reduction reserve B\aVE|~PB
70 1711 商誉 business reputation "~zLG"
71 1801 长期待摊费用 long-term deferred expenses u(hJyo}
72 1811 递延所得税资产 deferred income tax assets lu+KfKa
73 1901 待处理财产损溢 waiting assets profit and loss e_l|32#/
二、负债类 debt group Q.3
:"dT
74 2001 短期借款 short-term loan 9pr.`w
81 2101 交易性金融负债 transaction financial liabilities xzFQ)t&
83 2201 应付票据 notes payable Ek_<2!%X
84 2202 应付账款 account payable eR`Q7]j] -
85 2205 预收账款 item received in advance " j_cI-@6
86 2211 应付职工薪酬 employee pay payable MXDCOe~07
87 2221 应交税费 tax payable K W
ZEi?
88 2231 应付股利 dividend payable U9Ea}aN
89 2232 应付利息 interest payable %\}5u[V
90 2241 其他应付款 other account payable +7AH|v8
97 2401 预提费用 withholding expenses A>mk0P)~Q
98 2411 预计负债 estimated liabilities
0r i
99 2501 递延收益 deferred income D6fd(=t1Z
100 2601 长期借款 money borrowed for long term Lm<WT
*@
101 2602 长期债券 long-term bond xoGrXt9&
106 2801 长期应付款 long-term account payable 4b,+;
107 2802 未确认融资费用 unacknowledged financial charges Z.x]6
108 2811 专项应付款 special accounts payable 2 J3/Eu
109 2901 递延所得税负债 deferred income tax liabilities >vYb'%02
三、共同类 j
e 3Qq1
112 3101 衍生工具 derivative tool > sQ&5-i
113 3201 套期工具 arbitrage tool -II03 S1
114 3202 被套期项目 arbitrage project >#g
Dk K
四、所有者权益类 gNDMJ^`
115 4001 实收资本 paid-up capital nqTOAL9FF
116 4002 资本公积 contributed surplus >pJ#b=
117 4101 盈余公积 earned surplus "3a}~J<g
119 4103 本年利润 profit for the current year BJ'pe[Xa5
120 4104 利润分配 allocation of profits M"qS#*{
121 4201 库存股 treasury stock $A/?evJi8R
五、成本类 1A#/70Mo
122 5001 生产成本 production cost iE_[]Vgc
123 5101 制造费用 cost of production 7|_2@4-W6
124 5201 劳务成本 service cost [gZR}E
125 5301 研发支出 research and development expenditures % -+7=x
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor -XK;B--c
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8K8jz
9.s
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor WB<MU:.Vc
六、损益类 7fS NF7/+
129 6001 主营业务收入 main business income PyK!Cyq
130 6011 利息收入 金融共用 interest income financial sharing `CBXz!v!O
135 6051 其他业务收入 other business income nG{o$v_|
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance a'n17d&
137 6101 公允价值变动损益 sound value flexible loss and profit j+q)
138 6111 投资收益 income on investment G-R83Orl
142 6301 营业外收入 nonrevenue receipt EwuRIe;D
143 6401 主营业务成本 main business cost R?2HnJh
144 6402 其他业务支出 other business expense E $W0HZ'
145 6405 营业税金及附加 business tariff and annex o1*P|.`
146 6411 利息支出 金融共用 interest expense financial sharing D@ !r?E`
155 6601 销售费用 marketing cost fOdqr
156 6602 管理费用 managing cost W
2zG"Q
157 6603 财务费用 financial cost P|p
X
F~
158 6604 勘探费用 exploration expense YU)%-V\
159 6701 资产减值损失 loss from asset devaluation ~F-lO1
160 6711 营业外支出 nonoperating expense {c
O8q
}L
161 6801 所得税 income tax '$'a .q1q9
162 6901 以前年度损益调整 prior year profit and loss adjustment