G(7WUMjl
一、资产类 %3$EV}dp
1 1001 库存现金 cash on hand B3&`/{u
2 1002 银行存款 bank deposit {o.i\"x;
5 1015 其他货币资金 other monetary capital R;2
Z~ P
9 1101 交易性金融资产 transaction monetary assets =xsTVT;sj
11 1121 应收票据 notes receivable x-=qlg&EI
12 1122 应收账款 Account receivable Q.L.B7'e7
13 1123 预付账款 account prepaid .
,n>#lL
14 1131 应收股利 dividend receivable X/`M'8v.%
15 1132 应收利息 accrued interest receivable xy1R_*.F^T
21 1231 其他应收款 accounts receivable-others r4Jc9Tvd
22 1241 坏账准备 had debts reserve c7(Lk"G8
28 1401 材料采购 procurement of materials Ln5g"g8gb%
29 1402 在途物资 materials in transit A<s9c=d6
30 1403 原材料 raw materials nJ~5ICyd
32 1406 库存商品 commodity stocks K)r|oW=6Y
33 1407 发出商品 goods in transit vTUhIFa{
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ;R{ffS6
42 1461 存货跌价准备 reserve against stock price declining d,caO E8N
43 1501 待摊费用 fees to be apportioned 'nh^'i&0.
45 1521 持有至到期投资 hold investment due o@tc
46 1522 持有至到期投资减值准备 hold investment due reduction reserve H{j
jA+0
47 1523 可供出售金融资产 financial assets available for sale E >lW'
48 1524 长期股权投资 long-term stock ownership investment B1Cu?k);.
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve l^%W/b>?b
50 1526 投资性房地产 investment real eastate E(G&mfhb
51 1531 长期应收款 long-term account receivable 'Q F@@ 48
52 1541 未实现融资收益 unrealized financing income H^C$2 f
54 1601 固定资产 permanent assets ?_bzg'
55 1602 累计折旧 accumulated depreciation L4-v'Z;
56 1603 固定资产减值准备permanent assets reduction reserve o+^5W
57 1604 在建工程 construction in process {pyTiz#JY
58 1605 工程物资 engineer material ,$<="kJk
59 1606 固定资产清理 disposal of fixed assets &+zS4)UK
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 6E@qZvQ
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }:a:E~5y
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture R\d)kcy4
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 _Kf8,|+
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Tg~SGAc
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 tDIQ=
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation TdWa
tvY5p
67 1701 无形资产 intangible assets D>efr8Qd@
68 1702 累计摊销 accumulated amortization X(*MHBd
69 1703 无形资产减值准备 intangible assets reduction reserve 6#DDMP8;I
70 1711 商誉 business reputation 0JM`*f%n
71 1801 长期待摊费用 long-term deferred expenses p?XVO#
72 1811 递延所得税资产 deferred income tax assets o6T'U#7P
73 1901 待处理财产损溢 waiting assets profit and loss 3r-oZ8/n
二、负债类 debt group UY$Lqe~
74 2001 短期借款 short-term loan x|lX1Mh$
81 2101 交易性金融负债 transaction financial liabilities ,37\8y?o\
83 2201 应付票据 notes payable 's_[#a;Vp
84 2202 应付账款 account payable 38l 8n.
85 2205 预收账款 item received in advance ;2jH;$HZ
86 2211 应付职工薪酬 employee pay payable GjH$!P=.
87 2221 应交税费 tax payable {YigB
88 2231 应付股利 dividend payable {ZIEIXWb2
89 2232 应付利息 interest payable \qj(`0HG
90 2241 其他应付款 other account payable 0l+[[ZTV
97 2401 预提费用 withholding expenses ^ ^T
e
98 2411 预计负债 estimated liabilities -b$m<\0*
99 2501 递延收益 deferred income )LDBvpJyQ
100 2601 长期借款 money borrowed for long term r!e:sJAB.
101 2602 长期债券 long-term bond vA&MJD{
106 2801 长期应付款 long-term account payable ptMDhMVW
107 2802 未确认融资费用 unacknowledged financial charges 'K*. ?M
108 2811 专项应付款 special accounts payable ,A9_xdv5
109 2901 递延所得税负债 deferred income tax liabilities e
.1!
K
三、共同类 <b#1L
112 3101 衍生工具 derivative tool OH/!Ky\@
113 3201 套期工具 arbitrage tool $1}Y4>3
114 3202 被套期项目 arbitrage project r"xs?P&/$
四、所有者权益类 S}/5W
115 4001 实收资本 paid-up capital GLWEoV9<
116 4002 资本公积 contributed surplus &\
$~
117 4101 盈余公积 earned surplus My<.^~
119 4103 本年利润 profit for the current year 1 3K|=6si
120 4104 利润分配 allocation of profits L-eO_tTh0
121 4201 库存股 treasury stock d`9ofw~3=
五、成本类 SS*3Qx:[
122 5001 生产成本 production cost
WiiAIv&
123 5101 制造费用 cost of production 92XG|CWX
124 5201 劳务成本 service cost @|'$k{i
125 5301 研发支出 research and development expenditures hAU@}"=G
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 45A|KaVpg
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor p!>DA?vF
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ]@{l<ExP
六、损益类 F_ -}GN%
129 6001 主营业务收入 main business income )0?u_Z]w9
130 6011 利息收入 金融共用 interest income financial sharing Tnoy#w}V
e
135 6051 其他业务收入 other business income .oH)eD
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance g1
v=a
137 6101 公允价值变动损益 sound value flexible loss and profit ^?5HagA
138 6111 投资收益 income on investment lsA?|4`mn
142 6301 营业外收入 nonrevenue receipt 4t,f$zk
143 6401 主营业务成本 main business cost hg2UZ%
Y
144 6402 其他业务支出 other business expense /(8"9Sfm
145 6405 营业税金及附加 business tariff and annex W$xW9u8@+(
146 6411 利息支出 金融共用 interest expense financial sharing U(/8dCyyY
155 6601 销售费用 marketing cost U%)-_
*`z
156 6602 管理费用 managing cost =A{s,UP
157 6603 财务费用 financial cost Zk~~`h
158 6604 勘探费用 exploration expense Fv<3VKueK[
159 6701 资产减值损失 loss from asset devaluation ),J6:O&
160 6711 营业外支出 nonoperating expense J,:Wv`N:9~
161 6801 所得税 income tax |j=Pj)5J
162 6901 以前年度损益调整 prior year profit and loss adjustment