>x${I`2w
一、资产类 B &)wJG
1 1001 库存现金 cash on hand OmaG|2u
2 1002 银行存款 bank deposit `%=!_|
5 1015 其他货币资金 other monetary capital #G("Oh
9 1101 交易性金融资产 transaction monetary assets j`-9.
11 1121 应收票据 notes receivable CMYk
xU
12 1122 应收账款 Account receivable 8b $e)
13 1123 预付账款 account prepaid $wqi^q*)
14 1131 应收股利 dividend receivable J_&G\b.9/
15 1132 应收利息 accrued interest receivable 8[u$CTl7a
21 1231 其他应收款 accounts receivable-others
P,7beHjf
22 1241 坏账准备 had debts reserve Sp@{5
28 1401 材料采购 procurement of materials a7e.Z9k!
29 1402 在途物资 materials in transit
JjHQn=3AJ
30 1403 原材料 raw materials yj
mNeZ
32 1406 库存商品 commodity stocks <X]dR
6FT
33 1407 发出商品 goods in transit i",oPz7
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 8o,"G}Hjk
42 1461 存货跌价准备 reserve against stock price declining =Ka :i>
43 1501 待摊费用 fees to be apportioned 9j$ J}=y
45 1521 持有至到期投资 hold investment due / KxZ+Ww>v
46 1522 持有至到期投资减值准备 hold investment due reduction reserve x-SYfvYY
47 1523 可供出售金融资产 financial assets available for sale C oO0~q
48 1524 长期股权投资 long-term stock ownership investment 9S{0vc/2@
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve -nk0Q_7N
50 1526 投资性房地产 investment real eastate Pol
c.
51 1531 长期应收款 long-term account receivable Wp//SV
52 1541 未实现融资收益 unrealized financing income KOD%>+vG$
54 1601 固定资产 permanent assets g;!,2,De}
55 1602 累计折旧 accumulated depreciation M;E$ ]Z9
56 1603 固定资产减值准备permanent assets reduction reserve UvVq# <-
57 1604 在建工程 construction in process j.UO>1{7
58 1605 工程物资 engineer material
ljjnqQ%
59 1606 固定资产清理 disposal of fixed assets HeM-
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 5}`e"X
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing $e,'<Jl
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;h7O_|<%
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture E=l^&[dIl
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture eed!SmP
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation >~\CiV4^
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation O+o_{t\R
67 1701 无形资产 intangible assets Dqm;twd>
68 1702 累计摊销 accumulated amortization H)i%\7F5
69 1703 无形资产减值准备 intangible assets reduction reserve CI@qT}Y_
70 1711 商誉 business reputation p}h9>R
71 1801 长期待摊费用 long-term deferred expenses x: 2 o$+v3
72 1811 递延所得税资产 deferred income tax assets -\}Ix>
73 1901 待处理财产损溢 waiting assets profit and loss u'aWvN y+
二、负债类 debt group IoWK 8x
74 2001 短期借款 short-term loan PA>su)N$
81 2101 交易性金融负债 transaction financial liabilities CL"q"
83 2201 应付票据 notes payable i
UW.$1l
84 2202 应付账款 account payable Nrk/_0^
85 2205 预收账款 item received in advance <84d
Vg
86 2211 应付职工薪酬 employee pay payable s%t =*+L\
87 2221 应交税费 tax payable {&.?u1C.\
88 2231 应付股利 dividend payable S$i3/t
89 2232 应付利息 interest payable };]f 3
90 2241 其他应付款 other account payable }B2qtb3
97 2401 预提费用 withholding expenses [^A>hs*
98 2411 预计负债 estimated liabilities S&;D
99 2501 递延收益 deferred income \FjY;rqfKe
100 2601 长期借款 money borrowed for long term X1Y+ao 1)
101 2602 长期债券 long-term bond :faB7wduW;
106 2801 长期应付款 long-term account payable 1TL~I-G&n
107 2802 未确认融资费用 unacknowledged financial charges F[==vte|
108 2811 专项应付款 special accounts payable JbEQ35r
109 2901 递延所得税负债 deferred income tax liabilities Y,s@FGI2
三、共同类 !gFUC<4bu
112 3101 衍生工具 derivative tool C\;
$RH
113 3201 套期工具 arbitrage tool }
OAH/BW
114 3202 被套期项目 arbitrage project a1#
'uS9W
四、所有者权益类 ;n=A245W\
115 4001 实收资本 paid-up capital }A'Ro/n
116 4002 资本公积 contributed surplus t+Hx&_pMj
117 4101 盈余公积 earned surplus ?FwjbG<
119 4103 本年利润 profit for the current year S*?x|&a
120 4104 利润分配 allocation of profits P(Ve'
wOaf
121 4201 库存股 treasury stock $+@xwuY'+
五、成本类 2q*aq%
122 5001 生产成本 production cost IRl(H_.
123 5101 制造费用 cost of production \t@4)+s/)
124 5201 劳务成本 service cost {aq}Q|?/
125 5301 研发支出 research and development expenditures :_"%o=
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor d3K-|
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor h5.AM?*TNd
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 7c.LyvM
六、损益类 ;OfZEy>7
129 6001 主营业务收入 main business income YR}By;Bq
130 6011 利息收入 金融共用 interest income financial sharing
(w{C*iB
135 6051 其他业务收入 other business income Bwg\_:vq
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Jl(G4h V'\
137 6101 公允价值变动损益 sound value flexible loss and profit uV+.(sjH
138 6111 投资收益 income on investment YN 31Lo
142 6301 营业外收入 nonrevenue receipt
C#
4/~+
143 6401 主营业务成本 main business cost
&u7oa
144 6402 其他业务支出 other business expense %H'*7u2
145 6405 营业税金及附加 business tariff and annex (GI]Uyn
146 6411 利息支出 金融共用 interest expense financial sharing vQIN#;m4
155 6601 销售费用 marketing cost Tx\g5rk
156 6602 管理费用 managing cost E5F0C]hq
157 6603 财务费用 financial cost f6zS_y9gn
158 6604 勘探费用 exploration expense Jdp@3mP
159 6701 资产减值损失 loss from asset devaluation cJ!C=J
160 6711 营业外支出 nonoperating expense u.Z,HsEO b
161 6801 所得税 income tax wx%TQ!
162 6901 以前年度损益调整 prior year profit and loss adjustment