p+orBw3
一、资产类 Q=d.y&4%
1 1001 库存现金 cash on hand OZ(Dpx(Q
2 1002 银行存款 bank deposit gW%pM{PW
5 1015 其他货币资金 other monetary capital TA Ftcs:
9 1101 交易性金融资产 transaction monetary assets Wyy^gJ
l
11 1121 应收票据 notes receivable ?r{TOjn
12 1122 应收账款 Account receivable J+{Ou rWt
13 1123 预付账款 account prepaid SV$nyV
14 1131 应收股利 dividend receivable 1pd 9s8CA
15 1132 应收利息 accrued interest receivable _REqT
21 1231 其他应收款 accounts receivable-others <e;jWK
22 1241 坏账准备 had debts reserve ! G*&4V3Mg
28 1401 材料采购 procurement of materials Yuwc$Qp)
29 1402 在途物资 materials in transit rlR
!&
30 1403 原材料 raw materials {
/-y>sm
32 1406 库存商品 commodity stocks Y
Sqv86
33 1407 发出商品 goods in transit DW1@<X
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles TNh=4xQ}
42 1461 存货跌价准备 reserve against stock price declining
J"diFz+20
43 1501 待摊费用 fees to be apportioned ETM2p1ru0
45 1521 持有至到期投资 hold investment due ,%A)"doaG
46 1522 持有至到期投资减值准备 hold investment due reduction reserve :~vxZ*a
47 1523 可供出售金融资产 financial assets available for sale {bT9VZ>
48 1524 长期股权投资 long-term stock ownership investment fZ[kh{|
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve p`d
XqW
50 1526 投资性房地产 investment real eastate >eQbipn
51 1531 长期应收款 long-term account receivable Rb)|66&3&
52 1541 未实现融资收益 unrealized financing income yC
W*fIaq
54 1601 固定资产 permanent assets tC^ 1}
55 1602 累计折旧 accumulated depreciation Iha[Gu
56 1603 固定资产减值准备permanent assets reduction reserve a* D,*C5}
57 1604 在建工程 construction in process 92Z
WU2"
58 1605 工程物资 engineer material !6M Bxg >
59 1606 固定资产清理 disposal of fixed assets &B}Lo
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing <O.Kqk*
nq
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing '0Lov]L
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture /dLA`=r Zx
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 W$r^
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #>=8w9]
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 3S5^`Ag#
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ba8 6 N
67 1701 无形资产 intangible assets ZT6V/MD7T.
68 1702 累计摊销 accumulated amortization eI^gV'UK
69 1703 无形资产减值准备 intangible assets reduction reserve b \:~ ;
70 1711 商誉 business reputation rOW;yJ[
71 1801 长期待摊费用 long-term deferred expenses {J2#eiF
72 1811 递延所得税资产 deferred income tax assets Y=E9zUF
73 1901 待处理财产损溢 waiting assets profit and loss 0E-pA3M6
二、负债类 debt group S.: 7k9
74 2001 短期借款 short-term loan zDB"r
81 2101 交易性金融负债 transaction financial liabilities 7Re-5vz
R
83 2201 应付票据 notes payable 8"x9#kyU<3
84 2202 应付账款 account payable A#(`9
85 2205 预收账款 item received in advance '@bJlJB9>
86 2211 应付职工薪酬 employee pay payable gY!N3 *:
87 2221 应交税费 tax payable \ZMP_UU
(
88 2231 应付股利 dividend payable -j&Vtr
89 2232 应付利息 interest payable #1[z;Mk0
90 2241 其他应付款 other account payable {SJsA)9:#
97 2401 预提费用 withholding expenses 4@6<
98 2411 预计负债 estimated liabilities )|pU.K9qZ
99 2501 递延收益 deferred income }%$OU = T
100 2601 长期借款 money borrowed for long term O=aw^|oj]
101 2602 长期债券 long-term bond m2(E>raV6
106 2801 长期应付款 long-term account payable :k~dj C
107 2802 未确认融资费用 unacknowledged financial charges xdZ<|
vMR
108 2811 专项应付款 special accounts payable Q ]"jD#F
109 2901 递延所得税负债 deferred income tax liabilities -(9O6)Rs$
三、共同类 ePEe?o4;
112 3101 衍生工具 derivative tool lm$;:Roj*
113 3201 套期工具 arbitrage tool %G[/H.7s-
114 3202 被套期项目 arbitrage project ;'}'5nO=$
四、所有者权益类 +R
qbf
115 4001 实收资本 paid-up capital ul@3
Bt
116 4002 资本公积 contributed surplus 0/Z
!5-.
117 4101 盈余公积 earned surplus eLV.qLBUs
119 4103 本年利润 profit for the current year Ns<?b;aK
120 4104 利润分配 allocation of profits 'w.}
2(
121 4201 库存股 treasury stock |g
v{z"
五、成本类 ZVL
gK}s
122 5001 生产成本 production cost 9Kbw
GmSU
123 5101 制造费用 cost of production t`YWwI.
124 5201 劳务成本 service cost ,[X_]e;
125 5301 研发支出 research and development expenditures 2n)gpLIJ
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor v L}T~_=3
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor OPuj|%Wgw
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T@P!L
六、损益类 J
\=a gQ
129 6001 主营业务收入 main business income jXp. qK\"
130 6011 利息收入 金融共用 interest income financial sharing jO8X:j09A
135 6051 其他业务收入 other business income #!})3_Qc(y
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %
5z
gd>
137 6101 公允价值变动损益 sound value flexible loss and profit ]-:6T0JuS
138 6111 投资收益 income on investment jj,r <T
142 6301 营业外收入 nonrevenue receipt GoIQ>n
143 6401 主营业务成本 main business cost [b/o$zR
144 6402 其他业务支出 other business expense I9&lO/c0
145 6405 营业税金及附加 business tariff and annex =7
w>wW-
146 6411 利息支出 金融共用 interest expense financial sharing /e1(?
20
155 6601 销售费用 marketing cost g)R1ObpZ
156 6602 管理费用 managing cost ((<`zx
157 6603 财务费用 financial cost 0%<+J;'o
158 6604 勘探费用 exploration expense kRlA4h1u_$
159 6701 资产减值损失 loss from asset devaluation ',)7GY/n~
160 6711 营业外支出 nonoperating expense %;|0
161 6801 所得税 income tax c}-(. eu
162 6901 以前年度损益调整 prior year profit and loss adjustment