quY "
一、资产类 w)^\_uAlS
1 1001 库存现金 cash on hand @kz!{g]Sn
2 1002 银行存款 bank deposit sK `<kbj
5 1015 其他货币资金 other monetary capital 2Gm-\o&Td"
9 1101 交易性金融资产 transaction monetary assets RP(a,D|
11 1121 应收票据 notes receivable :b<KX%g
12 1122 应收账款 Account receivable OWZS3Y+
13 1123 预付账款 account prepaid keaj3#O
14 1131 应收股利 dividend receivable &0JK38(
15 1132 应收利息 accrued interest receivable IO*l vy
21 1231 其他应收款 accounts receivable-others rNZO.qijz
22 1241 坏账准备 had debts reserve f.J9) lfb
28 1401 材料采购 procurement of materials </|)"OD9
29 1402 在途物资 materials in transit K]ca4Z
30 1403 原材料 raw materials kq>GMUl~@
32 1406 库存商品 commodity stocks gA{'Q\
33 1407 发出商品 goods in transit 3;y_qwA
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles TR~|c|B
42 1461 存货跌价准备 reserve against stock price declining b~jIv:9T
43 1501 待摊费用 fees to be apportioned r?>V x-
45 1521 持有至到期投资 hold investment due @81-kdTx
46 1522 持有至到期投资减值准备 hold investment due reduction reserve G
*ds4R?!
47 1523 可供出售金融资产 financial assets available for sale r)OO&. P@j
48 1524 长期股权投资 long-term stock ownership investment A*a7\id!y
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve -%>8.#~G
50 1526 投资性房地产 investment real eastate O@nqHZ
51 1531 长期应收款 long-term account receivable VccM=w%*
52 1541 未实现融资收益 unrealized financing income I
88Zrhw
54 1601 固定资产 permanent assets '/ihL^^@L
55 1602 累计折旧 accumulated depreciation <D~6v2$
56 1603 固定资产减值准备permanent assets reduction reserve gxI&f
57 1604 在建工程 construction in process *X~B-a |nJ
58 1605 工程物资 engineer material w2 /* `YO
59 1606 固定资产清理 disposal of fixed assets /8=:qIJYA
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 5/tj
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing >_-!zjO8u
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ]/LWrQD
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 P87ld._
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %)8d{1at
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 ~B<97x(X
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation y!SF/i?Py
67 1701 无形资产 intangible assets D!X>O}
68 1702 累计摊销 accumulated amortization :G^"e
69 1703 无形资产减值准备 intangible assets reduction reserve o>0O@NE
70 1711 商誉 business reputation "!xvpsy
71 1801 长期待摊费用 long-term deferred expenses L^3~gM"!
72 1811 递延所得税资产 deferred income tax assets aF,jJ}On
73 1901 待处理财产损溢 waiting assets profit and loss 2dXU0095
二、负债类 debt group ,>&?ty9o
74 2001 短期借款 short-term loan /.7$`d
81 2101 交易性金融负债 transaction financial liabilities O|?Z~
83 2201 应付票据 notes payable TP~(
r
84 2202 应付账款 account payable XI]OA7Zis
85 2205 预收账款 item received in advance I0I_vu
86 2211 应付职工薪酬 employee pay payable y>@v>S
87 2221 应交税费 tax payable r4 9UJE
88 2231 应付股利 dividend payable \P*PjG?R
89 2232 应付利息 interest payable chKF6n
90 2241 其他应付款 other account payable ^a086n
97 2401 预提费用 withholding expenses V/`#B$6
98 2411 预计负债 estimated liabilities |)28=Z|Z
99 2501 递延收益 deferred income ;>inT7?3|
100 2601 长期借款 money borrowed for long term o,g6JTh
101 2602 长期债券 long-term bond '&RZ3@}+
106 2801 长期应付款 long-term account payable C]yvK}
107 2802 未确认融资费用 unacknowledged financial charges 2~#ZO?jE6
108 2811 专项应付款 special accounts payable Z~duJsH
109 2901 递延所得税负债 deferred income tax liabilities :|?~B%-p[
三、共同类 ;n3uV`\
112 3101 衍生工具 derivative tool ,@}W@GGP)
113 3201 套期工具 arbitrage tool <dq,y>
114 3202 被套期项目 arbitrage project WA<H
四、所有者权益类 yonJd
115 4001 实收资本 paid-up capital CbnR<W-j
116 4002 资本公积 contributed surplus DfAiL(
117 4101 盈余公积 earned surplus )EhTM-1
119 4103 本年利润 profit for the current year g ^D)x[
120 4104 利润分配 allocation of profits Sja
"(sJ
121 4201 库存股 treasury stock ;[?J5X,
五、成本类 :jZ*,d%1={
122 5001 生产成本 production cost #rh0r`
123 5101 制造费用 cost of production &z ./4X
124 5201 劳务成本 service cost j%6|:o3G(
125 5301 研发支出 research and development expenditures zzulVj*
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor hp?ad
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor tfi2y]{A
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor zi?qK?m
六、损益类 k\4
g|Lya
129 6001 主营业务收入 main business income /uy&2l
130 6011 利息收入 金融共用 interest income financial sharing 3m-edpH
135 6051 其他业务收入 other business income ?whRlh
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ],BJ}~v,X
137 6101 公允价值变动损益 sound value flexible loss and profit {Uik|
138 6111 投资收益 income on investment {%]NpFg#b
142 6301 营业外收入 nonrevenue receipt gg lNpzj
143 6401 主营业务成本 main business cost P Xyyyir{
144 6402 其他业务支出 other business expense ,m #@%fa
145 6405 营业税金及附加 business tariff and annex XS}Zq4H
146 6411 利息支出 金融共用 interest expense financial sharing ,\|n=T,
155 6601 销售费用 marketing cost pKOT Qf
156 6602 管理费用 managing cost
C! aX45eg
157 6603 财务费用 financial cost FiV^n6-F`
158 6604 勘探费用 exploration expense `77;MGg*
159 6701 资产减值损失 loss from asset devaluation RM?_15m
160 6711 营业外支出 nonoperating expense U92B+up-
161 6801 所得税 income tax [i,5>YIk
162 6901 以前年度损益调整 prior year profit and loss adjustment