(hEg&@
一、资产类 u\;d^ A
1 1001 库存现金 cash on hand
?d Pr HSy
2 1002 银行存款 bank deposit Xdf4%/Op
5 1015 其他货币资金 other monetary capital c
h}wXn
9 1101 交易性金融资产 transaction monetary assets , ^RZ1tLz
11 1121 应收票据 notes receivable IhRdn1&
12 1122 应收账款 Account receivable /DjsnU~3
13 1123 预付账款 account prepaid
0SQrz$ y
14 1131 应收股利 dividend receivable udXzsY9Ng
15 1132 应收利息 accrued interest receivable >#)%/Ti}DU
21 1231 其他应收款 accounts receivable-others !_FTy^ @c2
22 1241 坏账准备 had debts reserve @lWYc `>}
28 1401 材料采购 procurement of materials _PcF /Gyk
29 1402 在途物资 materials in transit y^z
c @f
30 1403 原材料 raw materials zhJ0to[%?
32 1406 库存商品 commodity stocks 70'gVCb
33 1407 发出商品 goods in transit #0PZa$kM(o
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $ 6(a6!
42 1461 存货跌价准备 reserve against stock price declining tW
a '[2L
43 1501 待摊费用 fees to be apportioned w{t]^w:
45 1521 持有至到期投资 hold investment due E*h!{)z@F
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Wm}gnNwA
47 1523 可供出售金融资产 financial assets available for sale XOLE=zdSp
48 1524 长期股权投资 long-term stock ownership investment ':3[?d1Es
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 0'
oXA'L-J
50 1526 投资性房地产 investment real eastate Kv2S&P|jXM
51 1531 长期应收款 long-term account receivable xZ6x`BE T-
52 1541 未实现融资收益 unrealized financing income ~sZ$`t
54 1601 固定资产 permanent assets N6v?Qzvi
55 1602 累计折旧 accumulated depreciation 9g \;L:'
56 1603 固定资产减值准备permanent assets reduction reserve )E}@h%d
57 1604 在建工程 construction in process J.'%=q(Sb
58 1605 工程物资 engineer material ?T .=y m
59 1606 固定资产清理 disposal of fixed assets lXZ*Pb<j
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Oxa 8u e?
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =H3tkMoi2
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ,@/O\fit)
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture \Z,{ De%
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture t0GJ$] )
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 Oet+$ b
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation K7([ Gc9
67 1701 无形资产 intangible assets ([
-i5
68 1702 累计摊销 accumulated amortization ) P>/g*
69 1703 无形资产减值准备 intangible assets reduction reserve CmV &+C$V%
70 1711 商誉 business reputation :w!hkUx#
71 1801 长期待摊费用 long-term deferred expenses $wi4cHh
72 1811 递延所得税资产 deferred income tax assets -7]j[{?w
73 1901 待处理财产损溢 waiting assets profit and loss e#, (a
二、负债类 debt group DIw_"$'At
74 2001 短期借款 short-term loan vS
)>g4
81 2101 交易性金融负债 transaction financial liabilities IxS% V31
83 2201 应付票据 notes payable yCA8/)>Gm
84 2202 应付账款 account payable \=7jp|{Yl
85 2205 预收账款 item received in advance "
.%d{z}vz
86 2211 应付职工薪酬 employee pay payable 1. +6x4%rV
87 2221 应交税费 tax payable X9NP,6
88 2231 应付股利 dividend payable Gw\..O
89 2232 应付利息 interest payable fIl!{pv[
90 2241 其他应付款 other account payable |35OA/O?X
97 2401 预提费用 withholding expenses
O$}.b=N9
98 2411 预计负债 estimated liabilities /aMOZ=,q}
99 2501 递延收益 deferred income jz! [
#-G
100 2601 长期借款 money borrowed for long term yi*EobP
101 2602 长期债券 long-term bond `CH,QT7e
106 2801 长期应付款 long-term account payable od a,
107 2802 未确认融资费用 unacknowledged financial charges C l,vBjl h
108 2811 专项应付款 special accounts payable $xbW*w
109 2901 递延所得税负债 deferred income tax liabilities as|w} $
三、共同类 jS~Pdz
112 3101 衍生工具 derivative tool Pk I+z_
113 3201 套期工具 arbitrage tool e).;;0
114 3202 被套期项目 arbitrage project U: Wet,
四、所有者权益类 @aZ Tx/
115 4001 实收资本 paid-up capital g2 7 'il
116 4002 资本公积 contributed surplus \0d'y#Gp*
117 4101 盈余公积 earned surplus u\L}B!
119 4103 本年利润 profit for the current year aY#?QjL
120 4104 利润分配 allocation of profits 1 kKfFpN
121 4201 库存股 treasury stock |5tZ*$nGa
五、成本类 fO&`A:JY
122 5001 生产成本 production cost Dr
kTM<
123 5101 制造费用 cost of production bY=[ USgps
124 5201 劳务成本 service cost )?UoF&c/
125 5301 研发支出 research and development expenditures Wz s=BNm9
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor &v0-$
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor .=
?*Wp
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 4minzrKM\
六、损益类 8ZVQM7O
129 6001 主营业务收入 main business income n)98NSVDbT
130 6011 利息收入 金融共用 interest income financial sharing &.\7='$F
135 6051 其他业务收入 other business income xBA"w:<
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance DkEv1]6JI_
137 6101 公允价值变动损益 sound value flexible loss and profit U:C:ugm
138 6111 投资收益 income on investment y'`/^>.
142 6301 营业外收入 nonrevenue receipt Q`<{cFsU
143 6401 主营业务成本 main business cost UGI< V!
144 6402 其他业务支出 other business expense {]<c6*gQ
145 6405 营业税金及附加 business tariff and annex NBY|U{.g
146 6411 利息支出 金融共用 interest expense financial sharing ur\6~'l4
155 6601 销售费用 marketing cost $vf gYl4q
156 6602 管理费用 managing cost 8ROKfPj;z
157 6603 财务费用 financial cost 9+^)?JUYll
158 6604 勘探费用 exploration expense .{h"0<x
159 6701 资产减值损失 loss from asset devaluation [jzsB:;XB&
160 6711 营业外支出 nonoperating expense =+Fb\HvX{
161 6801 所得税 income tax < ,*\t
162 6901 以前年度损益调整 prior year profit and loss adjustment
