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一、资产类 4.Q} 1%ZN
1 1001 库存现金 cash on hand d9B]fi}
2 1002 银行存款 bank deposit 8VeQ-#7M/
5 1015 其他货币资金 other monetary capital nH`Q#ZFz]?
9 1101 交易性金融资产 transaction monetary assets SO IHePmwK
11 1121 应收票据 notes receivable W~zbm]
12 1122 应收账款 Account receivable 3?c3<`TW
13 1123 预付账款 account prepaid f({Ei`|
14 1131 应收股利 dividend receivable N!ls j
\-
15 1132 应收利息 accrued interest receivable 7Nk!1s :
21 1231 其他应收款 accounts receivable-others G!"YpYml
22 1241 坏账准备 had debts reserve gG]Eeu+z
28 1401 材料采购 procurement of materials +@94;me
29 1402 在途物资 materials in transit j <Bkj/
30 1403 原材料 raw materials wC r(D>iM
32 1406 库存商品 commodity stocks b6Wq
r/
33 1407 发出商品 goods in transit ->l%TCHP
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 8kU! 8^mH
42 1461 存货跌价准备 reserve against stock price declining M!/Cknm
43 1501 待摊费用 fees to be apportioned
B.dH(um
45 1521 持有至到期投资 hold investment due &^#VN%
{
46 1522 持有至到期投资减值准备 hold investment due reduction reserve T?x[C4wf+
47 1523 可供出售金融资产 financial assets available for sale q?4p)@#
48 1524 长期股权投资 long-term stock ownership investment X.Rb-@
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %K>,xiD)
50 1526 投资性房地产 investment real eastate K%a%a6k`
51 1531 长期应收款 long-term account receivable lBK}VU^
52 1541 未实现融资收益 unrealized financing income '^No)n\`
54 1601 固定资产 permanent assets S< VSn}vn
55 1602 累计折旧 accumulated depreciation
1Md
56 1603 固定资产减值准备permanent assets reduction reserve [3 (7 4
57 1604 在建工程 construction in process l5zS
58 1605 工程物资 engineer material v*r7Zz6l
59 1606 固定资产清理 disposal of fixed assets :pGaFWkvO
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Fx;QU)1l3
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing P>s[tM
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (Dw,DY9
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 cd
(
GvX '
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture F({HP)9b
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 ~R22?g.
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation v hp Npgz
67 1701 无形资产 intangible assets pi
Z[Y
5OE
68 1702 累计摊销 accumulated amortization ;D:9+E<>a
69 1703 无形资产减值准备 intangible assets reduction reserve i+p^ ^t\
70 1711 商誉 business reputation ^Pbk# |$rU
71 1801 长期待摊费用 long-term deferred expenses (-ufBYO6
72 1811 递延所得税资产 deferred income tax assets TygW0b 1
73 1901 待处理财产损溢 waiting assets profit and loss K
P Oa|$
二、负债类 debt group yz erOL
74 2001 短期借款 short-term loan l:j4Ft 8
81 2101 交易性金融负债 transaction financial liabilities )Xv ilC k1
83 2201 应付票据 notes payable L1 cI`9
84 2202 应付账款 account payable +89*)pk
85 2205 预收账款 item received in advance 6^eV"&+@
86 2211 应付职工薪酬 employee pay payable rEB @$C^
87 2221 应交税费 tax payable \/: {)T~
88 2231 应付股利 dividend payable
;_rF;9z9
89 2232 应付利息 interest payable 0`X]o'RxS
90 2241 其他应付款 other account payable %p2Sh)@M
97 2401 预提费用 withholding expenses a0D%k: k5
98 2411 预计负债 estimated liabilities | # 47 O
99 2501 递延收益 deferred income lfqiyYFm
100 2601 长期借款 money borrowed for long term RxI(:i ?
101 2602 长期债券 long-term bond CIb2J)qev
106 2801 长期应付款 long-term account payable -_1>C\h"
107 2802 未确认融资费用 unacknowledged financial charges ! HnXXVW
108 2811 专项应付款 special accounts payable B" !l2
109 2901 递延所得税负债 deferred income tax liabilities Q36q
Iq_0e
三、共同类 .(^ ,z&
112 3101 衍生工具 derivative tool Cj{1
H([-
113 3201 套期工具 arbitrage tool {]%0lf:
114 3202 被套期项目 arbitrage project ,.OERw
四、所有者权益类 >'&p>Ad)
115 4001 实收资本 paid-up capital ]Q>.HH
116 4002 资本公积 contributed surplus K
i'Fn"
117 4101 盈余公积 earned surplus 3Nq N \5B:
119 4103 本年利润 profit for the current year v":x4!kdX
120 4104 利润分配 allocation of profits 9s6U }a'c
121 4201 库存股 treasury stock "#{4d),r
五、成本类 umt.Um .m2
122 5001 生产成本 production cost 1C
v-
123 5101 制造费用 cost of production W g02 A\
124 5201 劳务成本 service cost >zXsNeGQR
125 5301 研发支出 research and development expenditures 9 }PhN<Gd
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor %M7` Hwu
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8W,Jh8N6
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor }a/x._[s
六、损益类 ^(f"v
e#7v
129 6001 主营业务收入 main business income Ef Cx`3~EX
130 6011 利息收入 金融共用 interest income financial sharing -"=U?>(
135 6051 其他业务收入 other business income /5Oa,NS7
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Rb% 8)t
x
137 6101 公允价值变动损益 sound value flexible loss and profit G
8g<>d{j
138 6111 投资收益 income on investment g G*X^U
o
142 6301 营业外收入 nonrevenue receipt {>DE sO
143 6401 主营业务成本 main business cost apg=-^L'
144 6402 其他业务支出 other business expense <vONmE a
145 6405 营业税金及附加 business tariff and annex "1 L$|
146 6411 利息支出 金融共用 interest expense financial sharing e?JW
155 6601 销售费用 marketing cost = a@ j=
156 6602 管理费用 managing cost DAcQz4T`
157 6603 财务费用 financial cost :h\Q;?
158 6604 勘探费用 exploration expense !cO]< CWPq
159 6701 资产减值损失 loss from asset devaluation ]:Ns f|C0
160 6711 营业外支出 nonoperating expense GP?M!C,/}k
161 6801 所得税 income tax =cm~vDl[
162 6901 以前年度损益调整 prior year profit and loss adjustment
