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一、资产类 75T7+:p
1 1001 库存现金 cash on hand },>pDeX^P
2 1002 银行存款 bank deposit :SGF45>B@
5 1015 其他货币资金 other monetary capital :xh?e N&
9 1101 交易性金融资产 transaction monetary assets bV$) !]V
11 1121 应收票据 notes receivable v%s`~~u%^
12 1122 应收账款 Account receivable > 9(hUH
13 1123 预付账款 account prepaid `9uB~LY^i
14 1131 应收股利 dividend receivable Ar:*oiU
15 1132 应收利息 accrued interest receivable OZTPOz.
21 1231 其他应收款 accounts receivable-others $ n+w$CI)
22 1241 坏账准备 had debts reserve 5c^Z/
Jl$c
28 1401 材料采购 procurement of materials :I:!BXQT$
29 1402 在途物资 materials in transit *IY*yR6
30 1403 原材料 raw materials 3plzHz ,x
32 1406 库存商品 commodity stocks bLQ ^fH4ww
33 1407 发出商品 goods in transit 0 0SbH$SU
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A%D7bQ
42 1461 存货跌价准备 reserve against stock price declining nM-h&na{s
43 1501 待摊费用 fees to be apportioned Ju3*lk/j-
45 1521 持有至到期投资 hold investment due %T)oCjM[\
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 9v }G{mQ#
47 1523 可供出售金融资产 financial assets available for sale &*7?)eI!i
48 1524 长期股权投资 long-term stock ownership investment Sk:ws&D1u
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve @ *Wh
50 1526 投资性房地产 investment real eastate &znQ;NH#
51 1531 长期应收款 long-term account receivable D!.+Y-+Xzu
52 1541 未实现融资收益 unrealized financing income 20iq2
54 1601 固定资产 permanent assets _%B^9Yl3(
55 1602 累计折旧 accumulated depreciation e|p$d:#!
56 1603 固定资产减值准备permanent assets reduction reserve +AHUp)
57 1604 在建工程 construction in process eXK o.JL
58 1605 工程物资 engineer material |kvC
H<F'
59 1606 固定资产清理 disposal of fixed assets 9XRZ$j}L
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing kIGbG;"_
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing sp5eVAd
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Q`rF&)Q5
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture q&Gz ]
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture &p}$J )q
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 v|Yh w
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation xZQ g'IT
67 1701 无形资产 intangible assets 1\g6)|R-+
68 1702 累计摊销 accumulated amortization 7G\\{
69 1703 无形资产减值准备 intangible assets reduction reserve #%D_Y33;
70 1711 商誉 business reputation s_>
f5/i2
71 1801 长期待摊费用 long-term deferred expenses \uXcLhXN
72 1811 递延所得税资产 deferred income tax assets K,w"_T
73 1901 待处理财产损溢 waiting assets profit and loss XP1~d>j
二、负债类 debt group #SX8=f`K5
74 2001 短期借款 short-term loan rN%F)
q#
81 2101 交易性金融负债 transaction financial liabilities *_KFW@bC:
83 2201 应付票据 notes payable +=mkCU
84 2202 应付账款 account payable fuA&7gNC
85 2205 预收账款 item received in advance raCi 8
86 2211 应付职工薪酬 employee pay payable 7\9
> a
87 2221 应交税费 tax payable ObE,$_ k
88 2231 应付股利 dividend payable wAz &"rS
89 2232 应付利息 interest payable +q)5dYRzV
90 2241 其他应付款 other account payable X*,%&6O*
97 2401 预提费用 withholding expenses :LQ5 u[g$\
98 2411 预计负债 estimated liabilities CXO 2N1~(J
99 2501 递延收益 deferred income 8Y_ol#\L
100 2601 长期借款 money borrowed for long term 0%Z]h?EYy|
101 2602 长期债券 long-term bond v k?skN@
106 2801 长期应付款 long-term account payable ,N
e;kI
107 2802 未确认融资费用 unacknowledged financial charges 2 OwV^-OG
108 2811 专项应付款 special accounts payable q-` RI*1]
109 2901 递延所得税负债 deferred income tax liabilities Qed. 4R:o
三、共同类 n':! ,a[
112 3101 衍生工具 derivative tool rS?pWTg"8
113 3201 套期工具 arbitrage tool +8#_59;x
114 3202 被套期项目 arbitrage project -CR?<A4mud
四、所有者权益类 N*`b%XGn3
115 4001 实收资本 paid-up capital b
L]erYm
116 4002 资本公积 contributed surplus 5 gv/Pq &
117 4101 盈余公积 earned surplus ;i"*Ll>Q)
119 4103 本年利润 profit for the current year 0k'e:AjP
120 4104 利润分配 allocation of profits d5>H3D{49
121 4201 库存股 treasury stock v\, N 5
五、成本类 mCWhUBghR
122 5001 生产成本 production cost A^RR@D
123 5101 制造费用 cost of production \2(SB
124 5201 劳务成本 service cost }-> .k/vc
125 5301 研发支出 research and development expenditures J8"[6vI d~
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor [b/k3&O'
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor TeWMp6u,r
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ` iJhG^w9M
六、损益类 tU^kQR!
129 6001 主营业务收入 main business income Fk6x<^Q<w
130 6011 利息收入 金融共用 interest income financial sharing JIFU;*PR1
135 6051 其他业务收入 other business income hx f'5uc
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance I0'[!kBF|
137 6101 公允价值变动损益 sound value flexible loss and profit UDe |Sb
138 6111 投资收益 income on investment [Cb` {
142 6301 营业外收入 nonrevenue receipt )' hH^(Yu
143 6401 主营业务成本 main business cost s%!`kWVJ.
144 6402 其他业务支出 other business expense %&Fk4Z }M
145 6405 营业税金及附加 business tariff and annex o d7]tOK9
146 6411 利息支出 金融共用 interest expense financial sharing Q f| U0
155 6601 销售费用 marketing cost O 0:)X)b
156 6602 管理费用 managing cost xEltwuDd?
157 6603 财务费用 financial cost YqV8D&I
158 6604 勘探费用 exploration expense { K _kPgKS
159 6701 资产减值损失 loss from asset devaluation ZZj~GQL(S
160 6711 营业外支出 nonoperating expense `?y
<>m*
161 6801 所得税 income tax P1U*g!
162 6901 以前年度损益调整 prior year profit and loss adjustment
