Xo Y7/&&
一、资产类 vMhYpt?7\
1 1001 库存现金 cash on hand tBseqS3<
2 1002 银行存款 bank deposit Ah-8"`E
5 1015 其他货币资金 other monetary capital iZQ\
m0Zc
9 1101 交易性金融资产 transaction monetary assets w
NH9WG
11 1121 应收票据 notes receivable )1f+ld%R
12 1122 应收账款 Account receivable d$K=c1
13 1123 预付账款 account prepaid R4b-M0H
14 1131 应收股利 dividend receivable H"+wsM^@
15 1132 应收利息 accrued interest receivable KA ed!z9
21 1231 其他应收款 accounts receivable-others 0Uw
^FcW
22 1241 坏账准备 had debts reserve lUv =7"
[
28 1401 材料采购 procurement of materials [Ct=F|
29 1402 在途物资 materials in transit :.$"kXm^
30 1403 原材料 raw materials MiJ6 n[iv
32 1406 库存商品 commodity stocks WL l_'2h
33 1407 发出商品 goods in transit gg[ 9 u-
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles .+yW%~0
42 1461 存货跌价准备 reserve against stock price declining $n-Af0tK
43 1501 待摊费用 fees to be apportioned 'T7 x@a`b)
45 1521 持有至到期投资 hold investment due >," sHm}l%
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;i \C]*
47 1523 可供出售金融资产 financial assets available for sale /s|{by`we4
48 1524 长期股权投资 long-term stock ownership investment !
_{d)J
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 0(gq; H5x'
50 1526 投资性房地产 investment real eastate +8AvTSgX%
51 1531 长期应收款 long-term account receivable )TU <:V
52 1541 未实现融资收益 unrealized financing income q[ ULG v
54 1601 固定资产 permanent assets DyfsTx
55 1602 累计折旧 accumulated depreciation =i>\2J%'R
56 1603 固定资产减值准备permanent assets reduction reserve -[DWM2C$K4
57 1604 在建工程 construction in process A59 gIp*>
58 1605 工程物资 engineer material SfW}"#L>5
59 1606 固定资产清理 disposal of fixed assets #Fs|f3-@
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #Qh>z%Mn^3
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 8o|P&q(v*
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #. ct5
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 Au.:OeJm
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture *HE^1IEl
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 !][F
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation {)@D`{
$
67 1701 无形资产 intangible assets c?K~/bx.
68 1702 累计摊销 accumulated amortization -
(#-I $z
69 1703 无形资产减值准备 intangible assets reduction reserve 51 b y
70 1711 商誉 business reputation dz%EM8
71 1801 长期待摊费用 long-term deferred expenses Izo! r C
72 1811 递延所得税资产 deferred income tax assets _1|$P|$P.
73 1901 待处理财产损溢 waiting assets profit and loss |g-b8+.=]
二、负债类 debt group KX3KM!*
74 2001 短期借款 short-term loan U
O<:.6"
81 2101 交易性金融负债 transaction financial liabilities OeElMRU"
83 2201 应付票据 notes payable ? \m3~6y
84 2202 应付账款 account payable 1 ] #9
85 2205 预收账款 item received in advance @dgH50 o[
86 2211 应付职工薪酬 employee pay payable NfzF.{nh
87 2221 应交税费 tax payable 9+qOP>m
88 2231 应付股利 dividend payable ,9of(T(~
89 2232 应付利息 interest payable -5b A
$
90 2241 其他应付款 other account payable =
Z,5$6%)
97 2401 预提费用 withholding expenses 4(cJ^]wb ^
98 2411 预计负债 estimated liabilities S8vV!xO
99 2501 递延收益 deferred income
27D!'S
100 2601 长期借款 money borrowed for long term A\QJLWBv^$
101 2602 长期债券 long-term bond (\, BxvhG=
106 2801 长期应付款 long-term account payable -rSIBc:$8
107 2802 未确认融资费用 unacknowledged financial charges qlsQ|/'D
108 2811 专项应付款 special accounts payable 6f)2 F<
7
109 2901 递延所得税负债 deferred income tax liabilities @T:fa J5\'
三、共同类 a eP[+ I9
112 3101 衍生工具 derivative tool md bp8,O
113 3201 套期工具 arbitrage tool d]wD[]
114 3202 被套期项目 arbitrage project D WiBG
四、所有者权益类 F{m{d?:OA
115 4001 实收资本 paid-up capital >v+ jh(^
116 4002 资本公积 contributed surplus 2/7_;_#vJ%
117 4101 盈余公积 earned surplus *>q/W LR
119 4103 本年利润 profit for the current year iwF9[wAft
120 4104 利润分配 allocation of profits ?j O 5 9n
121 4201 库存股 treasury stock r&3pM2Da}
五、成本类 % .HJK
122 5001 生产成本 production cost Q2|p \rO
123 5101 制造费用 cost of production K'5'}Lb5k
124 5201 劳务成本 service cost $m| V :/
125 5301 研发支出 research and development expenditures aM=D84@
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 9 X}I>
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor kkCZNQ~I
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor m D58T2 Z
六、损益类 . 12aUXo(
129 6001 主营业务收入 main business income y 9l
*m~
130 6011 利息收入 金融共用 interest income financial sharing 4QHS{tj
135 6051 其他业务收入 other business income DcD{*t?x
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance e Y
$qV}
137 6101 公允价值变动损益 sound value flexible loss and profit !#yq@2QX
138 6111 投资收益 income on investment Shr,#wwM`B
142 6301 营业外收入 nonrevenue receipt zaimGMJ ,
143 6401 主营业务成本 main business cost u1^wDc*xg
144 6402 其他业务支出 other business expense /t%u"dP"T~
145 6405 营业税金及附加 business tariff and annex iw9Q18:I}
146 6411 利息支出 金融共用 interest expense financial sharing ]lO h&Cz[
155 6601 销售费用 marketing cost W"q@Qa`Bm
156 6602 管理费用 managing cost G$M
9=@Ug
157 6603 财务费用 financial cost s)J(/
158 6604 勘探费用 exploration expense !CTxVLl"F
159 6701 资产减值损失 loss from asset devaluation +IFw_3$
160 6711 营业外支出 nonoperating expense Qdk 6Qubi!
161 6801 所得税 income tax iq$$+y,
162 6901 以前年度损益调整 prior year profit and loss adjustment
