+~\1Zgw
一、资产类 W F<`CQ g[
1 1001 库存现金 cash on hand ^$SI5WK&)
2 1002 银行存款 bank deposit M ()&GlNs
5 1015 其他货币资金 other monetary capital 7y:%^sl
9 1101 交易性金融资产 transaction monetary assets ~U#afGH$
11 1121 应收票据 notes receivable EA9`-xs|
12 1122 应收账款 Account receivable X>j% y7 v
13 1123 预付账款 account prepaid [s$vY~_
14 1131 应收股利 dividend receivable s@K)RhTY
15 1132 应收利息 accrued interest receivable
eD/O)X
21 1231 其他应收款 accounts receivable-others .{ x-A{l
22 1241 坏账准备 had debts reserve m'k.R
j
28 1401 材料采购 procurement of materials 4bqi &h3
29 1402 在途物资 materials in transit Tw"u{%t
30 1403 原材料 raw materials V u0jNKUV
32 1406 库存商品 commodity stocks abkl)X>k
33 1407 发出商品 goods in transit e.jrX;;$!&
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles
wl #Bv,xf
42 1461 存货跌价准备 reserve against stock price declining tM]
~^U
43 1501 待摊费用 fees to be apportioned )#z c$D^U
45 1521 持有至到期投资 hold investment due = ;#?CAa:
46 1522 持有至到期投资减值准备 hold investment due reduction reserve %Kx:'m%U
47 1523 可供出售金融资产 financial assets available for sale | ?3\xw
48 1524 长期股权投资 long-term stock ownership investment %4Cs
c
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve E&P'@'Yk
50 1526 投资性房地产 investment real eastate ^%V'l-}/
51 1531 长期应收款 long-term account receivable :}}5TJ w G
52 1541 未实现融资收益 unrealized financing income }YWLXxb;
54 1601 固定资产 permanent assets H=[
eO
55 1602 累计折旧 accumulated depreciation wgxr8;8`q
56 1603 固定资产减值准备permanent assets reduction reserve n#Xi Co_\
57 1604 在建工程 construction in process %719h>$
58 1605 工程物资 engineer material |u8IQR'B
59 1606 固定资产清理 disposal of fixed assets 6gV-u~j [#
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2{Nv&ZX?
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K>X#,lE-
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture j'FSd*5m
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 1@sy:{
d`
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Y3+D TR0|'
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 +<7~yZ[Z8
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #qY`xH'>
67 1701 无形资产 intangible assets UXwnE@`F
68 1702 累计摊销 accumulated amortization G=Hvh=K(
69 1703 无形资产减值准备 intangible assets reduction reserve A@x a$!4}
70 1711 商誉 business reputation "n3r,
71 1801 长期待摊费用 long-term deferred expenses kx0(v1y3gT
72 1811 递延所得税资产 deferred income tax assets V/"UDof
73 1901 待处理财产损溢 waiting assets profit and loss :U M>`Y
二、负债类 debt group |l)SX\Qf`@
74 2001 短期借款 short-term loan Jt5 \
81 2101 交易性金融负债 transaction financial liabilities "C %<R
83 2201 应付票据 notes payable 5H#f;L\k
84 2202 应付账款 account payable 6U5L>sQ
85 2205 预收账款 item received in advance "/[xak!g
86 2211 应付职工薪酬 employee pay payable }A,9`
87 2221 应交税费 tax payable <5(P4cm9
88 2231 应付股利 dividend payable l
Os91+.%
89 2232 应付利息 interest payable K 8M[xaI@
90 2241 其他应付款 other account payable U Hh
97 2401 预提费用 withholding expenses N Q~keN
98 2411 预计负债 estimated liabilities wb~B Y
99 2501 递延收益 deferred income [Ak L6
100 2601 长期借款 money borrowed for long term f Ne9as
101 2602 长期债券 long-term bond ci*r
em
106 2801 长期应付款 long-term account payable @-=0T!/
107 2802 未确认融资费用 unacknowledged financial charges 0'q&7
M V
108 2811 专项应付款 special accounts payable T1AD(r\W5
109 2901 递延所得税负债 deferred income tax liabilities +*&b
gGhT
三、共同类 :b t;DJ@
112 3101 衍生工具 derivative tool / vC|_G|{
113 3201 套期工具 arbitrage tool K ",YAfJa
114 3202 被套期项目 arbitrage project a rt
L
四、所有者权益类 -{[ 5P!
115 4001 实收资本 paid-up capital 1;8=,&
116 4002 资本公积 contributed surplus B!{ vSBq
117 4101 盈余公积 earned surplus APY^A6^:j
119 4103 本年利润 profit for the current year yu3 : Hv}
120 4104 利润分配 allocation of profits RlW0U-%u
121 4201 库存股 treasury stock DmzK* O{
五、成本类 SR)jJ =R3
122 5001 生产成本 production cost , 5}%_
123 5101 制造费用 cost of production Ai>= n;
124 5201 劳务成本 service cost \cJ?2^Eq
125 5301 研发支出 research and development expenditures e=uElp'%
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor b7-M'-Km0_
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 2OT
RP4U
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ^#-d^ )f;
六、损益类 A#NJ8_
129 6001 主营业务收入 main business income EHI %QT
130 6011 利息收入 金融共用 interest income financial sharing ,',
S
135 6051 其他业务收入 other business income v *'anw&Z
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Z[9)
hGh
137 6101 公允价值变动损益 sound value flexible loss and profit 0xE37Ld,
138 6111 投资收益 income on investment >? 3yVE
142 6301 营业外收入 nonrevenue receipt @ ;T|`Y=7
143 6401 主营业务成本 main business cost :c75*h`
144 6402 其他业务支出 other business expense 'k^d-Mh>h
145 6405 营业税金及附加 business tariff and annex 'N aNh0y
146 6411 利息支出 金融共用 interest expense financial sharing 7Yv 1et
|
155 6601 销售费用 marketing cost `Xs3^FJt
156 6602 管理费用 managing cost .M(')$\U
157 6603 财务费用 financial cost @nWhU H%
158 6604 勘探费用 exploration expense HrOq>CSR
159 6701 资产减值损失 loss from asset devaluation SXqWq
160 6711 营业外支出 nonoperating expense c_V^~hq
161 6801 所得税 income tax [d" ]AF[#
162 6901 以前年度损益调整 prior year profit and loss adjustment
