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一、资产类 # Oc ]
@
1 1001 库存现金 cash on hand iW%I|&
2 1002 银行存款 bank deposit DpvI[r//'*
5 1015 其他货币资金 other monetary capital OuID%p"O
9 1101 交易性金融资产 transaction monetary assets bU2Z[s
n.
11 1121 应收票据 notes receivable y[)> yq y
12 1122 应收账款 Account receivable g+Sbl
13 1123 预付账款 account prepaid ~5%W:qwQ
14 1131 应收股利 dividend receivable !h23cj+V
15 1132 应收利息 accrued interest receivable 2a`o
&S
21 1231 其他应收款 accounts receivable-others rrBsb -
22 1241 坏账准备 had debts reserve ( u\._Gwsx
28 1401 材料采购 procurement of materials 8"2=U6*C
29 1402 在途物资 materials in transit t!W(_8j
30 1403 原材料 raw materials Mh:L$f0A%O
32 1406 库存商品 commodity stocks #*K}IBz
33 1407 发出商品 goods in transit 8QLj["
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 8hOk{xs8
42 1461 存货跌价准备 reserve against stock price declining ~obqG!2m
43 1501 待摊费用 fees to be apportioned 6;\I))" [
45 1521 持有至到期投资 hold investment due ~=6xyc /c
46 1522 持有至到期投资减值准备 hold investment due reduction reserve "4+ &-ms
47 1523 可供出售金融资产 financial assets available for sale ;o2$
Q
48 1524 长期股权投资 long-term stock ownership investment
-p f}
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~962i# &4
50 1526 投资性房地产 investment real eastate `>f6) C-
51 1531 长期应收款 long-term account receivable }@'$b<!B
52 1541 未实现融资收益 unrealized financing income K /j3a[.
54 1601 固定资产 permanent assets k;AD`7(=
55 1602 累计折旧 accumulated depreciation n 22zq6m
56 1603 固定资产减值准备permanent assets reduction reserve VM
GS[qrG
57 1604 在建工程 construction in process t{ ^*6XOcJ
58 1605 工程物资 engineer material QwJV S(Gs4
59 1606 固定资产清理 disposal of fixed assets A+ZK4]xb
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing \E72L5nJW
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }Gz~n f%
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture O`x;, 6Vr
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture #~}nFY.
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture LrM=*R h,O
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation :dl]h &C^
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation dx5#\"KX=,
67 1701 无形资产 intangible assets R _W+Ylob
68 1702 累计摊销 accumulated amortization
42{Ew8
69 1703 无形资产减值准备 intangible assets reduction reserve EUD~CZhS"k
70 1711 商誉 business reputation +%T\`6
71 1801 长期待摊费用 long-term deferred expenses );
!eow
72 1811 递延所得税资产 deferred income tax assets 4IB9 ,?p
73 1901 待处理财产损溢 waiting assets profit and loss 8;b( 0^
二、负债类 debt group .0S~872
74 2001 短期借款 short-term loan aktU$Wbwl
81 2101 交易性金融负债 transaction financial liabilities NPhhD&
W_
83 2201 应付票据 notes payable rn/ / %
84 2202 应付账款 account payable "Gfh ,e
85 2205 预收账款 item received in advance YIn',]p:
86 2211 应付职工薪酬 employee pay payable ?{P"O!I{
87 2221 应交税费 tax payable g`{;(/M+
88 2231 应付股利 dividend payable Fsmycr!R
89 2232 应付利息 interest payable BWeA@v
90 2241 其他应付款 other account payable q
M fT>rH
97 2401 预提费用 withholding expenses )M,Of Xa
98 2411 预计负债 estimated liabilities A>
vBQN
99 2501 递延收益 deferred income M>wYD\oeg
100 2601 长期借款 money borrowed for long term 5L+>ewl
101 2602 长期债券 long-term bond (Mo*^pVr
106 2801 长期应付款 long-term account payable b*;Si7-
107 2802 未确认融资费用 unacknowledged financial charges 7L`A{L
108 2811 专项应付款 special accounts payable YZL kL26[
109 2901 递延所得税负债 deferred income tax liabilities ]{)a,c NG
三、共同类 nF 54tR[
112 3101 衍生工具 derivative tool <;9 I@VYK
113 3201 套期工具 arbitrage tool **w!CaqvY
114 3202 被套期项目 arbitrage project mC4zactv
四、所有者权益类 )JDs\fUE
115 4001 实收资本 paid-up capital iq C|G/
116 4002 资本公积 contributed surplus Jv>gwV{
117 4101 盈余公积 earned surplus A sQ)q
119 4103 本年利润 profit for the current year ;;_,~pI?k
120 4104 利润分配 allocation of profits ^Ew]uN>,
121 4201 库存股 treasury stock AYt%`Y.!
五、成本类
#zG&|<hc
122 5001 生产成本 production cost 8qk?E6
123 5101 制造费用 cost of production
WQ~;;. v#
124 5201 劳务成本 service cost In:9\7~jC
125 5301 研发支出 research and development expenditures (_niMQtF}
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 8| ):`u
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor wg7V-+@i
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor o9| nJ;
六、损益类 J ][T"K
129 6001 主营业务收入 main business income
|XT)QK1
130 6011 利息收入 金融共用 interest income financial sharing <L mIK
135 6051 其他业务收入 other business income sNj)ZWgd>
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ~k \fhx
137 6101 公允价值变动损益 sound value flexible loss and profit v/Py "hQ
138 6111 投资收益 income on investment VvvRRP^q
142 6301 营业外收入 nonrevenue receipt 00G%gQXk,
143 6401 主营业务成本 main business cost -d~4A
144 6402 其他业务支出 other business expense i 'a?kSy
145 6405 营业税金及附加 business tariff and annex ]p _L)
146 6411 利息支出 金融共用 interest expense financial sharing O- ew%@_
155 6601 销售费用 marketing cost vL| SY_:4
156 6602 管理费用 managing cost Of- Rx/
157 6603 财务费用 financial cost X>d"]GD
158 6604 勘探费用 exploration expense =+/eLKG
159 6701 资产减值损失 loss from asset devaluation SFB~
->db
160 6711 营业外支出 nonoperating expense C\3y {s
161 6801 所得税 income tax '{a/2
l
162 6901 以前年度损益调整 prior year profit and loss adjustment
