q`.=/O'
一、资产类 |@d}O8
1 1001 库存现金 cash on hand US=K}B=g
2 1002 银行存款 bank deposit .t8hTlV?<B
5 1015 其他货币资金 other monetary capital Q`NdsS2
9 1101 交易性金融资产 transaction monetary assets 6k![v@2R
11 1121 应收票据 notes receivable Gy;Fe=
12 1122 应收账款 Account receivable w c~s:
13 1123 预付账款 account prepaid Z_edNf}|
14 1131 应收股利 dividend receivable b|@zjh;]A7
15 1132 应收利息 accrued interest receivable ^*+M9e9Z
21 1231 其他应收款 accounts receivable-others SSTn|
22 1241 坏账准备 had debts reserve v=+3AW-|v
28 1401 材料采购 procurement of materials ~7PiIky.
29 1402 在途物资 materials in transit SS24@:"{
30 1403 原材料 raw materials U;*t5l
32 1406 库存商品 commodity stocks ==gL!e{
33 1407 发出商品 goods in transit T31F8K3x
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles eM5-v-
42 1461 存货跌价准备 reserve against stock price declining S8+l!$7
43 1501 待摊费用 fees to be apportioned w{lj'3z I
45 1521 持有至到期投资 hold investment due 8SLE*c^8
46 1522 持有至到期投资减值准备 hold investment due reduction reserve $tXW/
47 1523 可供出售金融资产 financial assets available for sale D!#B*[|
48 1524 长期股权投资 long-term stock ownership investment ssS"X@VZ
\
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve EVBOub
V
50 1526 投资性房地产 investment real eastate "EA =auN{
51 1531 长期应收款 long-term account receivable ->o[ S0
52 1541 未实现融资收益 unrealized financing income fAz4>_4
54 1601 固定资产 permanent assets E.sZjo1
55 1602 累计折旧 accumulated depreciation cH$(*k9%M
56 1603 固定资产减值准备permanent assets reduction reserve nd,\<}uP9
57 1604 在建工程 construction in process (d@(QJ
58 1605 工程物资 engineer material o8H\l\(
59 1606 固定资产清理 disposal of fixed assets
6rWq
hIaI
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing l:bbc!3
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ~3%\8,0
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \kf
n,m
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 K7.ayM 0
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =R 4]Kf
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 DfU= i'R
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation f Ayh9
67 1701 无形资产 intangible assets Y2tBFeWY
68 1702 累计摊销 accumulated amortization p:$kX9mT&
69 1703 无形资产减值准备 intangible assets reduction reserve zHg=K /
70 1711 商誉 business reputation PhV/WjCZ
71 1801 长期待摊费用 long-term deferred expenses b<#zgf
72 1811 递延所得税资产 deferred income tax assets b/JjA
73 1901 待处理财产损溢 waiting assets profit and loss z_ '!?K{
二、负债类 debt group ]dl.~;3~~
74 2001 短期借款 short-term loan 1*$6u5.=F
81 2101 交易性金融负债 transaction financial liabilities 0_-o]BY
83 2201 应付票据 notes payable ;I80<SZ
84 2202 应付账款 account payable ^'du@XCf}
85 2205 预收账款 item received in advance N!ay#V
86 2211 应付职工薪酬 employee pay payable P*>?/I`G
87 2221 应交税费 tax payable 6R8>w,
88 2231 应付股利 dividend payable lj8ficANo
89 2232 应付利息 interest payable $c
uBd
90 2241 其他应付款 other account payable 1JdMw$H
97 2401 预提费用 withholding expenses t6`(9o@}
98 2411 预计负债 estimated liabilities cTn(Tv9s
99 2501 递延收益 deferred income &iq'V*+-\
100 2601 长期借款 money borrowed for long term `F1Yfm
jZT
101 2602 长期债券 long-term bond f<$*,P
106 2801 长期应付款 long-term account payable n[qnrk*3
%
107 2802 未确认融资费用 unacknowledged financial charges py':36'
108 2811 专项应付款 special accounts payable _A&
[rBm|
109 2901 递延所得税负债 deferred income tax liabilities E BoC,{R#
三、共同类 wu11)HFL|z
112 3101 衍生工具 derivative tool \K}KnJ
113 3201 套期工具 arbitrage tool l-20X{$m:
114 3202 被套期项目 arbitrage project b
ivo7_
四、所有者权益类 #Tag"b`
115 4001 实收资本 paid-up capital zFipuG02
116 4002 资本公积 contributed surplus I(3~BOUn_
117 4101 盈余公积 earned surplus [ +CFQf>
119 4103 本年利润 profit for the current year ;{&4jcV*
120 4104 利润分配 allocation of profits <0hVDk~
121 4201 库存股 treasury stock ;14Q@yrZ0
五、成本类 =B'Yx
122 5001 生产成本 production cost zVe,HKF/
123 5101 制造费用 cost of production "\rO}(gC;`
124 5201 劳务成本 service cost #K$0%0=M
125 5301 研发支出 research and development expenditures q o-|.I
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor .YH#
+T'
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor n ~ &ssFC
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor D'{o3Q,%K
六、损益类 xO%yjG=
129 6001 主营业务收入 main business income <nV 3`L&]
130 6011 利息收入 金融共用 interest income financial sharing P, F5Hf
135 6051 其他业务收入 other business income WLh!L='{BK
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance qC& xuu|
137 6101 公允价值变动损益 sound value flexible loss and profit =>Z4vWX*
138 6111 投资收益 income on investment PR(KDwsT&l
142 6301 营业外收入 nonrevenue receipt j5[>HL
143 6401 主营业务成本 main business cost n>:e8KVM;
144 6402 其他业务支出 other business expense l
ObY
145 6405 营业税金及附加 business tariff and annex -;HZ!Lf
146 6411 利息支出 金融共用 interest expense financial sharing t4~?m{
155 6601 销售费用 marketing cost MIZ!+[At
156 6602 管理费用 managing cost W$l4@A
157 6603 财务费用 financial cost L"?4}U:
158 6604 勘探费用 exploration expense x
0vW9*&
159 6701 资产减值损失 loss from asset devaluation DAtAc(05)
160 6711 营业外支出 nonoperating expense f4dHOH
161 6801 所得税 income tax ZD$I-33W
162 6901 以前年度损益调整 prior year profit and loss adjustment