q/[)mr|~
一、资产类 k`?n(
"j
1 1001 库存现金 cash on hand f7`y*9^
2 1002 银行存款 bank deposit $R^"~|m3M
5 1015 其他货币资金 other monetary capital Y3thW@mD05
9 1101 交易性金融资产 transaction monetary assets \+,jM6l}-
11 1121 应收票据 notes receivable {>i'Pb0mG|
12 1122 应收账款 Account receivable }b-?Dm_H
13 1123 预付账款 account prepaid `1P
&
14 1131 应收股利 dividend receivable qP"m819m
15 1132 应收利息 accrued interest receivable U{ Y)\hR-
21 1231 其他应收款 accounts receivable-others r4-r
z+x
22 1241 坏账准备 had debts reserve >Nov9<p
28 1401 材料采购 procurement of materials a\zbi$S
29 1402 在途物资 materials in transit t+&WsCN
30 1403 原材料 raw materials 1.uyu
32 1406 库存商品 commodity stocks ,+JAwII>O
33 1407 发出商品 goods in transit {{O1
C~
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles NZl0sX.:
42 1461 存货跌价准备 reserve against stock price declining 6S<pWR~
43 1501 待摊费用 fees to be apportioned "];19]x6q
45 1521 持有至到期投资 hold investment due ,e;(\t:
46 1522 持有至到期投资减值准备 hold investment due reduction reserve JeO(sj$e
47 1523 可供出售金融资产 financial assets available for sale ''V:+@Toh
48 1524 长期股权投资 long-term stock ownership investment 9;@6iv
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 3A+d8fwi
50 1526 投资性房地产 investment real eastate ~h1'_0t
51 1531 长期应收款 long-term account receivable d
kXK0k
52 1541 未实现融资收益 unrealized financing income EZ$m4:{e
54 1601 固定资产 permanent assets $GcVC (]
55 1602 累计折旧 accumulated depreciation 4Iz~3fqB7
56 1603 固定资产减值准备permanent assets reduction reserve 5r.{vQ
57 1604 在建工程 construction in process G6I>Ry[2?
58 1605 工程物资 engineer material O=yUAAD$
59 1606 固定资产清理 disposal of fixed assets <AB]FBo(
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing `=FfzL
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing t]Oxo`h=
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5T,`j=\
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 |=SaI%%Be
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture nY6^DE2f
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 En[cg
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation _G`kj{J
67 1701 无形资产 intangible assets ~*H!zKIx
68 1702 累计摊销 accumulated amortization :imp~~L;
69 1703 无形资产减值准备 intangible assets reduction reserve nlJxF5/
70 1711 商誉 business reputation H3&$: h
71 1801 长期待摊费用 long-term deferred expenses r;9F@/
72 1811 递延所得税资产 deferred income tax assets or0f%wAF
73 1901 待处理财产损溢 waiting assets profit and loss @o_-UsUX
二、负债类 debt group x;kW }U
74 2001 短期借款 short-term loan GUMO;rZs
81 2101 交易性金融负债 transaction financial liabilities Jz3u r)|
83 2201 应付票据 notes payable HogT#BMs
84 2202 应付账款 account payable }VyDX14j
85 2205 预收账款 item received in advance Z5+qb
86 2211 应付职工薪酬 employee pay payable LA1UD+S
87 2221 应交税费 tax payable >d_O0a*W-
88 2231 应付股利 dividend payable v\&Wb_;A
89 2232 应付利息 interest payable O{Wy;7i
90 2241 其他应付款 other account payable p*vEVo
97 2401 预提费用 withholding expenses <D
=U= 5
98 2411 预计负债 estimated liabilities >8E
Im
99 2501 递延收益 deferred income u>d,
6
!
100 2601 长期借款 money borrowed for long term bz,C%HFA
101 2602 长期债券 long-term bond % gmf
106 2801 长期应付款 long-term account payable yy G:Kl
107 2802 未确认融资费用 unacknowledged financial charges E7ixl~
108 2811 专项应付款 special accounts payable @=:( b"Sg
109 2901 递延所得税负债 deferred income tax liabilities Eufw1vDa
三、共同类 aO6w:IO
112 3101 衍生工具 derivative tool aNw8][
113 3201 套期工具 arbitrage tool qauk,t
114 3202 被套期项目 arbitrage project dy`K5lC@
四、所有者权益类 X)x$h{ OE
115 4001 实收资本 paid-up capital SCZtHEl9
116 4002 资本公积 contributed surplus qE!.C}L+
117 4101 盈余公积 earned surplus HvLvSy1U
119 4103 本年利润 profit for the current year yMB*/vs
120 4104 利润分配 allocation of profits CB:G4VqOT
121 4201 库存股 treasury stock p78X,44xg
五、成本类 ZxLgV$U
122 5001 生产成本 production cost gWL'Fl}H
123 5101 制造费用 cost of production '+JU(x{CCl
124 5201 劳务成本 service cost c/%i,N\5
125 5301 研发支出 research and development expenditures R$sG*=a!8j
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 09HlL=0q
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor GB&<+5t2
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :VGvL"Kro
六、损益类 +a
0q?$\
129 6001 主营业务收入 main business income /J9|.];%r
130 6011 利息收入 金融共用 interest income financial sharing tUaDwIu#
135 6051 其他业务收入 other business income U8m/L^zh
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
Y`.FSs
137 6101 公允价值变动损益 sound value flexible loss and profit "Y-_83
138 6111 投资收益 income on investment Y|stxeOC
142 6301 营业外收入 nonrevenue receipt ^`?2g[AA
143 6401 主营业务成本 main business cost 68
vu
144 6402 其他业务支出 other business expense OXAr..
145 6405 营业税金及附加 business tariff and annex ER-X1fD
146 6411 利息支出 金融共用 interest expense financial sharing +`'=K ;{U
155 6601 销售费用 marketing cost Te_%r9P|2
156 6602 管理费用 managing cost .EpcMX
T%
157 6603 财务费用 financial cost pb
JC A&
158 6604 勘探费用 exploration expense ;n`SF~CU
159 6701 资产减值损失 loss from asset devaluation l3[2b
Qx
160 6711 营业外支出 nonoperating expense RE6dN
161 6801 所得税 income tax :|%k*z
162 6901 以前年度损益调整 prior year profit and loss adjustment