|}=acc/
一、资产类 RI(DXWM|h
1 1001 库存现金 cash on hand Z2qW\E^_r
2 1002 银行存款 bank deposit 0IBhb(X
5 1015 其他货币资金 other monetary capital D1zBsi94D
9 1101 交易性金融资产 transaction monetary assets J}v}~Cv
11 1121 应收票据 notes receivable J&W)(Cf
12 1122 应收账款 Account receivable haK3?A,"_A
13 1123 预付账款 account prepaid Qz5sxi
14 1131 应收股利 dividend receivable ILEz;D{]
15 1132 应收利息 accrued interest receivable p<2L.\6"
21 1231 其他应收款 accounts receivable-others itBwCIj G
22 1241 坏账准备 had debts reserve .F
28 1401 材料采购 procurement of materials kMi/>gpQ
29 1402 在途物资 materials in transit 6e9,PS
30 1403 原材料 raw materials o<BOYrS
32 1406 库存商品 commodity stocks ?XrQ53
33 1407 发出商品 goods in transit RJ 8+h
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles f$e[u
Er
42 1461 存货跌价准备 reserve against stock price declining q&s3wDl/
43 1501 待摊费用 fees to be apportioned $rv8K j+
45 1521 持有至到期投资 hold investment due
P5a4ze
46 1522 持有至到期投资减值准备 hold investment due reduction reserve We$:&K0
47 1523 可供出售金融资产 financial assets available for sale TC!Yb_H}gN
48 1524 长期股权投资 long-term stock ownership investment [^Os kJ4
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve yu!h<nfzA
50 1526 投资性房地产 investment real eastate )h"<\%LU
51 1531 长期应收款 long-term account receivable v
K|E>nL
52 1541 未实现融资收益 unrealized financing income !h"Kq>9T
54 1601 固定资产 permanent assets Rdvk
ml@@
55 1602 累计折旧 accumulated depreciation -JMdE_h
56 1603 固定资产减值准备permanent assets reduction reserve re/@D@%
57 1604 在建工程 construction in process :ubV };
58 1605 工程物资 engineer material @XLy7_}
59 1606 固定资产清理 disposal of fixed assets t<#mP@Mz=N
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing C7lH]`W|/
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing \KMToN&2
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture adCU61t
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 -+(jq>t
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Jj!vh{
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 XewVcRo
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation "-e
\p lKj
67 1701 无形资产 intangible assets ;X?}x%$
68 1702 累计摊销 accumulated amortization 1"zDin!A
69 1703 无形资产减值准备 intangible assets reduction reserve
)97SnCkal
70 1711 商誉 business reputation Ixb=L(V
71 1801 长期待摊费用 long-term deferred expenses 7X0Lq}G@
72 1811 递延所得税资产 deferred income tax assets fd+hA
73 1901 待处理财产损溢 waiting assets profit and loss HePUWL'
二、负债类 debt group iHeN9 cl
74 2001 短期借款 short-term loan -I*^-+>H
81 2101 交易性金融负债 transaction financial liabilities d"}k
!
0m
83 2201 应付票据 notes payable )Xk0VDNp$/
84 2202 应付账款 account payable Isvx7$Vu+
85 2205 预收账款 item received in advance $ 7O}S.x
86 2211 应付职工薪酬 employee pay payable /Y9>8XSc
87 2221 应交税费 tax payable F_w
Z"e6
88 2231 应付股利 dividend payable {P*pkc
89 2232 应付利息 interest payable [B+yyBtx
90 2241 其他应付款 other account payable q*U*Fu+
97 2401 预提费用 withholding expenses ~HTmO;HNf"
98 2411 预计负债 estimated liabilities <e Th
99 2501 递延收益 deferred income Bc+w+
100 2601 长期借款 money borrowed for long term YLqGRE`W
101 2602 长期债券 long-term bond \w/yF4,3<w
106 2801 长期应付款 long-term account payable u[@l~gwL
107 2802 未确认融资费用 unacknowledged financial charges (!ZM{Js%
108 2811 专项应付款 special accounts payable i!J8 d"
109 2901 递延所得税负债 deferred income tax liabilities UJD 0K]s
三、共同类 }#L^! \V}
112 3101 衍生工具 derivative tool )U~=Pf"
113 3201 套期工具 arbitrage tool }+)fMZz
114 3202 被套期项目 arbitrage project vMA]j>>
四、所有者权益类 9!6f-K
115 4001 实收资本 paid-up capital cc,^6[OH@
116 4002 资本公积 contributed surplus AP68V
117 4101 盈余公积 earned surplus 1pt%Kw*@j
119 4103 本年利润 profit for the current year r[2ILe
120 4104 利润分配 allocation of profits 5Sm}nH
121 4201 库存股 treasury stock &ib5*4!
五、成本类 \]</w5 Pi,
122 5001 生产成本 production cost bSiYHRH.e
123 5101 制造费用 cost of production _7H7
dV
124 5201 劳务成本 service cost ;T"zV{;7BR
125 5301 研发支出 research and development expenditures J2::'Hw*s
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 9KDEM gCW
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 2;zb\d
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "3Uv]F
六、损益类 Mmxlp.l
129 6001 主营业务收入 main business income s%qF/70'
130 6011 利息收入 金融共用 interest income financial sharing s8ywKTR-
135 6051 其他业务收入 other business income -wp|RD,}(
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance BcL{se9<
137 6101 公允价值变动损益 sound value flexible loss and profit w$+&3t
138 6111 投资收益 income on investment K?[q%W]%
142 6301 营业外收入 nonrevenue receipt /I1h2E
143 6401 主营业务成本 main business cost 5"CZh
.J
144 6402 其他业务支出 other business expense }T; P~aG
145 6405 营业税金及附加 business tariff and annex wfNk=)^
$
146 6411 利息支出 金融共用 interest expense financial sharing U7K,AflK?M
155 6601 销售费用 marketing cost M.x=<:upp
156 6602 管理费用 managing cost @Fluc,Il
157 6603 财务费用 financial cost Zo|.1pN
158 6604 勘探费用 exploration expense Q9~*<I> h;
159 6701 资产减值损失 loss from asset devaluation s"0Y3x3
160 6711 营业外支出 nonoperating expense 9`1O"R/
161 6801 所得税 income tax ,I7E[LU
162 6901 以前年度损益调整 prior year profit and loss adjustment