<P( K,L?r
一、资产类 f9D7T|J?10
1 1001 库存现金 cash on hand x}1(okc
2 1002 银行存款 bank deposit <l5{!g
5 1015 其他货币资金 other monetary capital f+s'.z
%
9 1101 交易性金融资产 transaction monetary assets p7 !
q#o
11 1121 应收票据 notes receivable l~&efAJ-$
12 1122 应收账款 Account receivable *E.{i
13 1123 预付账款 account prepaid f9JD_hhP'
14 1131 应收股利 dividend receivable &}w,bG$
15 1132 应收利息 accrued interest receivable V:!fe+Er
21 1231 其他应收款 accounts receivable-others
v(<~:]
22 1241 坏账准备 had debts reserve }tx~y-QQ
28 1401 材料采购 procurement of materials QE!cf@~n"
29 1402 在途物资 materials in transit (7}v}3/
30 1403 原材料 raw materials v{=-#9-4
&
32 1406 库存商品 commodity stocks d"5:/Mo
33 1407 发出商品 goods in transit 4ej$)AdW3
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles nH% /
42 1461 存货跌价准备 reserve against stock price declining
guSgTUJ}
43 1501 待摊费用 fees to be apportioned _J
45 1521 持有至到期投资 hold investment due \{G6!dV|S
46 1522 持有至到期投资减值准备 hold investment due reduction reserve <g,k[
47 1523 可供出售金融资产 financial assets available for sale 8.jd'yp*J
48 1524 长期股权投资 long-term stock ownership investment zv#i\8h^p
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ET_}x7
50 1526 投资性房地产 investment real eastate I|9e4EX{y
51 1531 长期应收款 long-term account receivable tq@<8?
52 1541 未实现融资收益 unrealized financing income |fTQ\q]W
54 1601 固定资产 permanent assets OU9=O>
55 1602 累计折旧 accumulated depreciation z]P |%
56 1603 固定资产减值准备permanent assets reduction reserve RPaB
4>
57 1604 在建工程 construction in process N3r{|Bu
58 1605 工程物资 engineer material &.7\{q\(
59 1606 固定资产清理 disposal of fixed assets gNLjk4H,S[
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Rl3KE)<
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing i>,5b1x~
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture w^`n
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 [rPW@|^5
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture )_.@M '?
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 F6Q #{Ufq
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation D9H|]W ~
67 1701 无形资产 intangible assets `p#A2ApA
68 1702 累计摊销 accumulated amortization g:;v]
69 1703 无形资产减值准备 intangible assets reduction reserve FAE>N-brQ
70 1711 商誉 business reputation +-ieaF
71 1801 长期待摊费用 long-term deferred expenses 6tG9PG98q9
72 1811 递延所得税资产 deferred income tax assets g-}Vu1w0{6
73 1901 待处理财产损溢 waiting assets profit and loss 3tIIBOwg[
二、负债类 debt group ]X?+]9Fr
74 2001 短期借款 short-term loan $!obpZ~ }
81 2101 交易性金融负债 transaction financial liabilities 92
Pp.Rh
83 2201 应付票据 notes payable s977k
2pp-
84 2202 应付账款 account payable @
[
:s P
85 2205 预收账款 item received in advance !k<+-Lf:2
86 2211 应付职工薪酬 employee pay payable M_79\Gz"
87 2221 应交税费 tax payable G0]q(.sOy
88 2231 应付股利 dividend payable eX_}KH-Q
89 2232 应付利息 interest payable )\VUAD%~e7
90 2241 其他应付款 other account payable 4eaC18?
97 2401 预提费用 withholding expenses \=yg@K?"AJ
98 2411 预计负债 estimated liabilities L1rov
99 2501 递延收益 deferred income Nob(bD5SpE
100 2601 长期借款 money borrowed for long term O IewG5O
101 2602 长期债券 long-term bond y-sQ"HPN
106 2801 长期应付款 long-term account payable k,?Y`s
107 2802 未确认融资费用 unacknowledged financial charges &]vd7Q.t
108 2811 专项应付款 special accounts payable 2N)Ywqvj
109 2901 递延所得税负债 deferred income tax liabilities RE"}+D
三、共同类 }doj4
112 3101 衍生工具 derivative tool qU2>V
113 3201 套期工具 arbitrage tool 7ky(g'
114 3202 被套期项目 arbitrage project =C#,aoa!
四、所有者权益类 O=m
GL
115 4001 实收资本 paid-up capital NoYu"57\
116 4002 资本公积 contributed surplus oTx#e[8f{
117 4101 盈余公积 earned surplus Xd|5{
119 4103 本年利润 profit for the current year 8~2A"<{ub
120 4104 利润分配 allocation of profits C|!E'8Rw
121 4201 库存股 treasury stock }#E4t3
五、成本类 u:,B"!
122 5001 生产成本 production cost {v`wQM[
123 5101 制造费用 cost of production lsio\ $
124 5201 劳务成本 service cost h{PLyWH
125 5301 研发支出 research and development expenditures 3!}'A
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor cJ[n<hTv
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor UNY>Q7
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ut\9@>*J=Q
六、损益类 '!f5|l9SC
129 6001 主营业务收入 main business income `H+Eo<U
130 6011 利息收入 金融共用 interest income financial sharing h/_z QR-
135 6051 其他业务收入 other business income B:x4H}`vh
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance mZM5aTQ3
137 6101 公允价值变动损益 sound value flexible loss and profit d1E~H]X4
138 6111 投资收益 income on investment 9Hc#[Ml
142 6301 营业外收入 nonrevenue receipt n$=n:$`q
143 6401 主营业务成本 main business cost M6X f}>
144 6402 其他业务支出 other business expense eq4<
145 6405 营业税金及附加 business tariff and annex <M\Z}2 d
146 6411 利息支出 金融共用 interest expense financial sharing #x%O0
155 6601 销售费用 marketing cost RNt3az
156 6602 管理费用 managing cost ,bH
157 6603 财务费用 financial cost sPZa|AKHb
158 6604 勘探费用 exploration expense
=6A<>
159 6701 资产减值损失 loss from asset devaluation ;\&7smE[
160 6711 营业外支出 nonoperating expense r% B5@+{so
161 6801 所得税 income tax $x2<D :
162 6901 以前年度损益调整 prior year profit and loss adjustment