jzu l{'g
一、资产类 GI'&g@?u
1 1001 库存现金 cash on hand [ *m
Ca:^
2 1002 银行存款 bank deposit aT`02X
5 1015 其他货币资金 other monetary capital D{&+7C:8.
9 1101 交易性金融资产 transaction monetary assets 0ER6cTo-t
11 1121 应收票据 notes receivable K8 Kz
12 1122 应收账款 Account receivable l(0&6ENyj
13 1123 预付账款 account prepaid %k1q4qOG]^
14 1131 应收股利 dividend receivable D_,_.C~O
15 1132 应收利息 accrued interest receivable N#2nH1C
21 1231 其他应收款 accounts receivable-others Y(Z(dV!Po
22 1241 坏账准备 had debts reserve EmBfiuX
28 1401 材料采购 procurement of materials 6`$,-(J=
29 1402 在途物资 materials in transit skmDsZzw
30 1403 原材料 raw materials `Tm8TZd66
32 1406 库存商品 commodity stocks H|(*$!~e
33 1407 发出商品 goods in transit 0X S' v,|
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _If@#WnoyA
42 1461 存货跌价准备 reserve against stock price declining hg
86#jq%
43 1501 待摊费用 fees to be apportioned H)?" 8 s
45 1521 持有至到期投资 hold investment due g-T X;(
46 1522 持有至到期投资减值准备 hold investment due reduction reserve >.k@!*
47 1523 可供出售金融资产 financial assets available for sale
'%JMnU
48 1524 长期股权投资 long-term stock ownership investment r*
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 9X^-)G>
50 1526 投资性房地产 investment real eastate ' /@!"IXz
51 1531 长期应收款 long-term account receivable *}Ae9
52 1541 未实现融资收益 unrealized financing income `rOe5Zp$
54 1601 固定资产 permanent assets c_DB^M!h
55 1602 累计折旧 accumulated depreciation Qbe{/
56 1603 固定资产减值准备permanent assets reduction reserve `6l24_eKf
57 1604 在建工程 construction in process !513rNO
58 1605 工程物资 engineer material 8Vg`;_ -
59 1606 固定资产清理 disposal of fixed assets QdG?"Bdt2
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing &caO*R<#J}
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing w~FO:/
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture D$^7Xhk
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 8xGkh?%
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |[n|=ORI'
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation [/2@=Uh-
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation t g m{gR
67 1701 无形资产 intangible assets JY,l#?lM{
68 1702 累计摊销 accumulated amortization fxf
GJNR
69 1703 无形资产减值准备 intangible assets reduction reserve [wpt[zG
70 1711 商誉 business reputation Z!5m'yZO
71 1801 长期待摊费用 long-term deferred expenses 0UAr}H.:
72 1811 递延所得税资产 deferred income tax assets YM4U.! 4o
73 1901 待处理财产损溢 waiting assets profit and loss KG./<"c
二、负债类 debt group ^_#gIT\
74 2001 短期借款 short-term loan "~,(Xa3x
81 2101 交易性金融负债 transaction financial liabilities {t IoC;Y
83 2201 应付票据 notes payable khO<Z^wi[
84 2202 应付账款 account payable 4VL!U?dk
85 2205 预收账款 item received in advance TJGKQyG$L
86 2211 应付职工薪酬 employee pay payable {<V|Gr
87 2221 应交税费 tax payable b ffml
88 2231 应付股利 dividend payable -<V
F6k<
89 2232 应付利息 interest payable HpgN$$\@
90 2241 其他应付款 other account payable [4(A458H
97 2401 预提费用 withholding expenses {7MgN'4
98 2411 预计负债 estimated liabilities ]a@v)aa-
99 2501 递延收益 deferred income $@
#G+QQ_
100 2601 长期借款 money borrowed for long term 5;KT -(q~
101 2602 长期债券 long-term bond 4dD@lG~
106 2801 长期应付款 long-term account payable ;{)@ghD
107 2802 未确认融资费用 unacknowledged financial charges ,C12SM*@
108 2811 专项应付款 special accounts payable ?wiq
3f 6
109 2901 递延所得税负债 deferred income tax liabilities \=:g$_l
三、共同类 qm&53
112 3101 衍生工具 derivative tool :ftyNaq'
113 3201 套期工具 arbitrage tool qcoZ2VJ hh
114 3202 被套期项目 arbitrage project z%-"'Y]
四、所有者权益类 /URj$
|
115 4001 实收资本 paid-up capital sC*E;7gT,
116 4002 资本公积 contributed surplus oFx gR9
117 4101 盈余公积 earned surplus nd9-3W
119 4103 本年利润 profit for the current year &T4Cn@
120 4104 利润分配 allocation of profits kO\&mL&
qD
121 4201 库存股 treasury stock 7}HA_@[
五、成本类 5D@Q1
122 5001 生产成本 production cost SEn8t"n
123 5101 制造费用 cost of production ieg PEb
124 5201 劳务成本 service cost <zWQ[^
125 5301 研发支出 research and development expenditures :.
o0<
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor o~z.7q
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor gM/_:+bT>P
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor !7Q.w/|=
六、损益类 vf'jz`Z
129 6001 主营业务收入 main business income 6/[h24d
130 6011 利息收入 金融共用 interest income financial sharing K^p"Z$$
135 6051 其他业务收入 other business income |HIA[.q
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance X=RmCc$:
137 6101 公允价值变动损益 sound value flexible loss and profit 4w
138 6111 投资收益 income on investment |@4hz9~3
142 6301 营业外收入 nonrevenue receipt a\.?
{/
143 6401 主营业务成本 main business cost (IWd?,H,n
144 6402 其他业务支出 other business expense Z|7I }i
145 6405 营业税金及附加 business tariff and annex m*WEge*$t
146 6411 利息支出 金融共用 interest expense financial sharing S6Xw+W02
155 6601 销售费用 marketing cost S %%qn
156 6602 管理费用 managing cost W;j)ux7jMY
157 6603 财务费用 financial cost pc(9(. |
158 6604 勘探费用 exploration expense -cS4B//IK8
159 6701 资产减值损失 loss from asset devaluation = ~R3*GN
160 6711 营业外支出 nonoperating expense ]7ZC>.t
161 6801 所得税 income tax
.Sth
162 6901 以前年度损益调整 prior year profit and loss adjustment