`m?%{ \
一、资产类 $$~x: iN
1 1001 库存现金 cash on hand Eq ^k @
2 1002 银行存款 bank deposit 2# l<L>#
5 1015 其他货币资金 other monetary capital {.$5:<8aC
9 1101 交易性金融资产 transaction monetary assets ]kq{9b';
11 1121 应收票据 notes receivable qd"1KzQ WO
12 1122 应收账款 Account receivable MB
: knj
13 1123 预付账款 account prepaid R%o:'
-~
14 1131 应收股利 dividend receivable |cStN[97%
15 1132 应收利息 accrued interest receivable c c7 *O
21 1231 其他应收款 accounts receivable-others q }e"E
cr
22 1241 坏账准备 had debts reserve #+HLb
28 1401 材料采购 procurement of materials :#58m0YLA:
29 1402 在途物资 materials in transit Pcut#8?
30 1403 原材料 raw materials {]<l|qK
32 1406 库存商品 commodity stocks <m 9hM?^q
33 1407 发出商品 goods in transit pDb5t>
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles
02:]
42 1461 存货跌价准备 reserve against stock price declining L ^} Z:I
43 1501 待摊费用 fees to be apportioned Sj;B1 &
45 1521 持有至到期投资 hold investment due *T
j(IN
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Htn=h~U`z
47 1523 可供出售金融资产 financial assets available for sale y0cHs|8
48 1524 长期股权投资 long-term stock ownership investment ^]w!ow41
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve zF6 R\w
50 1526 投资性房地产 investment real eastate l CHaRR7
51 1531 长期应收款 long-term account receivable SA&0f&07i
52 1541 未实现融资收益 unrealized financing income \ "B?'Ep;
54 1601 固定资产 permanent assets qPZ'
n=+
55 1602 累计折旧 accumulated depreciation % eW zr
56 1603 固定资产减值准备permanent assets reduction reserve $E3- </ f
57 1604 在建工程 construction in process BDSZ '
58 1605 工程物资 engineer material G %w.Z< qy
59 1606 固定资产清理 disposal of fixed assets ;EbGW&T
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 9Z]~c^UB
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ~K}iVX
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture O,R5csMh
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 I&~kwOP
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture :+{G|goZ*
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 t Ft56/4
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 1S9(Zn[2,
67 1701 无形资产 intangible assets &C<K|F!j!
68 1702 累计摊销 accumulated amortization }&D~P>1
69 1703 无形资产减值准备 intangible assets reduction reserve ^
T@ (`H4@
70 1711 商誉 business reputation xgHR;US H
71 1801 长期待摊费用 long-term deferred expenses ehk 5U,d
72 1811 递延所得税资产 deferred income tax assets B.CUk.
73 1901 待处理财产损溢 waiting assets profit and loss lo* OmAF
二、负债类 debt group S9
R(;
74 2001 短期借款 short-term loan |D+"+w/
81 2101 交易性金融负债 transaction financial liabilities I|69| ^
83 2201 应付票据 notes payable 2g~qVT,
84 2202 应付账款 account payable e5G)83[=
85 2205 预收账款 item received in advance i^Vb42 %y
86 2211 应付职工薪酬 employee pay payable W_l/Jp
v!W
87 2221 应交税费 tax payable VZo[\sWf
88 2231 应付股利 dividend payable )QYg[ <e6
89 2232 应付利息 interest payable koOkm:(,
90 2241 其他应付款 other account payable MyB&mC7Es
97 2401 预提费用 withholding expenses FY_.Vp
98 2411 预计负债 estimated liabilities /a.4atb0
99 2501 递延收益 deferred income }a?PB o`
100 2601 长期借款 money borrowed for long term C'&)""3d
101 2602 长期债券 long-term bond VuA7rIF$66
106 2801 长期应付款 long-term account payable
lM1 ~ K
107 2802 未确认融资费用 unacknowledged financial charges +v.uP [H
108 2811 专项应付款 special accounts payable |/<,71Ae
109 2901 递延所得税负债 deferred income tax liabilities r09gB#K 4
三、共同类 %@tKcQ
112 3101 衍生工具 derivative tool /j l{~R#1
113 3201 套期工具 arbitrage tool `)V1GR2
ES
114 3202 被套期项目 arbitrage project S :)Aj6>6
四、所有者权益类 |,3 s]b`
115 4001 实收资本 paid-up capital
Fj Rt'
116 4002 资本公积 contributed surplus <=.0
P/N
117 4101 盈余公积 earned surplus yUV0{A-q{0
119 4103 本年利润 profit for the current year Z(DCR/U=(>
120 4104 利润分配 allocation of profits ~C[p}MED
121 4201 库存股 treasury stock )!6JSMS
五、成本类 "fK` F/
122 5001 生产成本 production cost {gh41G;n
123 5101 制造费用 cost of production ZrY #B8
124 5201 劳务成本 service cost kQ~2mU
125 5301 研发支出 research and development expenditures ?;84 M@
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor <vMna< /d
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Qn= 3b:S-
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor DfYOGs]@
六、损益类 u=_"* :}
129 6001 主营业务收入 main business income 'a. n
130 6011 利息收入 金融共用 interest income financial sharing .T~<[0Ex+U
135 6051 其他业务收入 other business income q#LB 2 M
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance MKVz'-`u
137 6101 公允价值变动损益 sound value flexible loss and profit 9R_2>BDn
138 6111 投资收益 income on investment <0lXJqd
142 6301 营业外收入 nonrevenue receipt _|<kKfd?
143 6401 主营业务成本 main business cost *+(t2!yFmE
144 6402 其他业务支出 other business expense _vOV(#q2a
145 6405 营业税金及附加 business tariff and annex CTawXH M
146 6411 利息支出 金融共用 interest expense financial sharing >tF3|:\
155 6601 销售费用 marketing cost A/5??3H
156 6602 管理费用 managing cost O-m=<Fk>
D
157 6603 财务费用 financial cost &L7u//
158 6604 勘探费用 exploration expense wq yw#)S
159 6701 资产减值损失 loss from asset devaluation 1B}q?8n
160 6711 营业外支出 nonoperating expense #,dNhUV#
161 6801 所得税 income tax kk|7{83O
162 6901 以前年度损益调整 prior year profit and loss adjustment
