aty"6~
一、资产类 pG?AwB~@n
1 1001 库存现金 cash on hand %H=d_Nm{
2 1002 银行存款 bank deposit "Y(stRa
5 1015 其他货币资金 other monetary capital :V1ttRW}52
9 1101 交易性金融资产 transaction monetary assets y,{=*2Yt
11 1121 应收票据 notes receivable s*`_Ka57]~
12 1122 应收账款 Account receivable [{.e1s<EK
13 1123 预付账款 account prepaid +We_[Re`<
14 1131 应收股利 dividend receivable E(DNK
15 1132 应收利息 accrued interest receivable om%L>zfB
21 1231 其他应收款 accounts receivable-others noY~fq/U
22 1241 坏账准备 had debts reserve ,|hM`<"?
28 1401 材料采购 procurement of materials qfp,5@p
29 1402 在途物资 materials in transit Sa5+_TW
30 1403 原材料 raw materials shjc`Tqm
32 1406 库存商品 commodity stocks [fF0Qa-
33 1407 发出商品 goods in transit 2NS(;tBB0
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles N@D]Q&;+(T
42 1461 存货跌价准备 reserve against stock price declining RlH|G
43 1501 待摊费用 fees to be apportioned r*#ApM"L
45 1521 持有至到期投资 hold investment due *a_U2}N
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ^mWOQ*zi;
47 1523 可供出售金融资产 financial assets available for sale *^j'G^n
48 1524 长期股权投资 long-term stock ownership investment MD(?Wh
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve t']d_Vcza
50 1526 投资性房地产 investment real eastate @c&}\#;
51 1531 长期应收款 long-term account receivable m80e^
52 1541 未实现融资收益 unrealized financing income X}T/6zk
54 1601 固定资产 permanent assets Hc?8Q\O:
55 1602 累计折旧 accumulated depreciation RL Beti>
56 1603 固定资产减值准备permanent assets reduction reserve 2aQR#lcv
57 1604 在建工程 construction in process !cP2,l'f
58 1605 工程物资 engineer material %UIR GI
59 1606 固定资产清理 disposal of fixed assets gDHgXDD_b
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Dq=&K,5;
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing a1p Z{Od
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ^PwZP;On
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 {Ju
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture GM&< ?K1
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 \G}02h
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation l=EnK"aU
67 1701 无形资产 intangible assets ^L}ICm
_#
68 1702 累计摊销 accumulated amortization 1'.SHY|
69 1703 无形资产减值准备 intangible assets reduction reserve P2HR4`c
70 1711 商誉 business reputation 5^kLNNum
71 1801 长期待摊费用 long-term deferred expenses VaYL#\;c<
72 1811 递延所得税资产 deferred income tax assets tC;LA 4
73 1901 待处理财产损溢 waiting assets profit and loss {wUbr ^
二、负债类 debt group ,4kly_$BH
74 2001 短期借款 short-term loan 6T-h("t
81 2101 交易性金融负债 transaction financial liabilities m|K"I3W$
83 2201 应付票据 notes payable W 7xh
84 2202 应付账款 account payable _ ~q!<-Z
85 2205 预收账款 item received in advance
gcS?r :
86 2211 应付职工薪酬 employee pay payable jA<(#lm;
87 2221 应交税费 tax payable n7Em
t$Hi>
88 2231 应付股利 dividend payable G$#
Q:]N
89 2232 应付利息 interest payable @bPR"j5D
90 2241 其他应付款 other account payable w'Y(doY,
97 2401 预提费用 withholding expenses ?=
G+L0t
98 2411 预计负债 estimated liabilities Uh6LU5
99 2501 递延收益 deferred income 36]pE<
100 2601 长期借款 money borrowed for long term YUGE>"{
101 2602 长期债券 long-term bond '6^+|1
106 2801 长期应付款 long-term account payable Y-Iu&H+\
107 2802 未确认融资费用 unacknowledged financial charges y]3`U
UvXD
108 2811 专项应付款 special accounts payable Y.}"<{RQ
109 2901 递延所得税负债 deferred income tax liabilities UCu0
Xqf
三、共同类 E6 g]EE
112 3101 衍生工具 derivative tool IP?15l w
113 3201 套期工具 arbitrage tool rcq^mPdQ
114 3202 被套期项目 arbitrage project Iax-~{B3AY
四、所有者权益类 #@pgB:~lB
115 4001 实收资本 paid-up capital DIqM\ ><
116 4002 资本公积 contributed surplus BZJ\tPSR
117 4101 盈余公积 earned surplus -|z
]I
r
119 4103 本年利润 profit for the current year fL xGaOT
120 4104 利润分配 allocation of profits _#\e5bE=Z
121 4201 库存股 treasury stock ;2#9q9(
五、成本类 pyHU+B
122 5001 生产成本 production cost <x!q!;
123 5101 制造费用 cost of production RB\
Hl
124 5201 劳务成本 service cost GtuA94=!V&
125 5301 研发支出 research and development expenditures }Z="}Dg|T
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor (M0"I1g|w
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor /Dd.C<F
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor >-&B#Z^,
六、损益类 -JKl\ E
129 6001 主营业务收入 main business income $&25hvK,
130 6011 利息收入 金融共用 interest income financial sharing Sb4^*
$uz
135 6051 其他业务收入 other business income UC
e{V ]T
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 64LX[8Ax#
137 6101 公允价值变动损益 sound value flexible loss and profit W)X" G3
138 6111 投资收益 income on investment
v
9
,<2
142 6301 营业外收入 nonrevenue receipt r|MBkpcvp
143 6401 主营业务成本 main business cost )
])nd"E
144 6402 其他业务支出 other business expense 2Kkm-#p7
145 6405 营业税金及附加 business tariff and annex ;\]&k
146 6411 利息支出 金融共用 interest expense financial sharing @d&JtA
155 6601 销售费用 marketing cost Vjdu9Ez
156 6602 管理费用 managing cost ._E 6?
157 6603 财务费用 financial cost CyfrnU8g
158 6604 勘探费用 exploration expense Y9/`w@"v
159 6701 资产减值损失 loss from asset devaluation ]8n*f o2#
160 6711 营业外支出 nonoperating expense VGYx(
161 6801 所得税 income tax %K`th&331
162 6901 以前年度损益调整 prior year profit and loss adjustment