j&ddpS(s
一、资产类 s(F^P
1 1001 库存现金 cash on hand eo"6 \3z
2 1002 银行存款 bank deposit 5WY..60K,
5 1015 其他货币资金 other monetary capital SI U"cO4
9 1101 交易性金融资产 transaction monetary assets DqbN=[!X~n
11 1121 应收票据 notes receivable Ry tQNwv3
12 1122 应收账款 Account receivable R/U"]Rc
13 1123 预付账款 account prepaid #|)GarDG
14 1131 应收股利 dividend receivable anHP5gD
15 1132 应收利息 accrued interest receivable
!1;DRF
21 1231 其他应收款 accounts receivable-others "@DCQ
22 1241 坏账准备 had debts reserve x-Yt@}6mvl
28 1401 材料采购 procurement of materials EPW
Iu)A
29 1402 在途物资 materials in transit KR#Bj?fz-H
30 1403 原材料 raw materials )9=
=6p
32 1406 库存商品 commodity stocks o^2.&e+dQ
33 1407 发出商品 goods in transit 7'd_]e-.
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ++BVn[
1
42 1461 存货跌价准备 reserve against stock price declining t: r
43 1501 待摊费用 fees to be apportioned 5Tkh6 s
45 1521 持有至到期投资 hold investment due 4,
8gf
2
46 1522 持有至到期投资减值准备 hold investment due reduction reserve n"$D/XJO
47 1523 可供出售金融资产 financial assets available for sale ,@8>=rT
48 1524 长期股权投资 long-term stock ownership investment s9zdg"c'
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve USfOc
50 1526 投资性房地产 investment real eastate hI]KT a
51 1531 长期应收款 long-term account receivable :^%My]>T
52 1541 未实现融资收益 unrealized financing income "EDn;l-Q
54 1601 固定资产 permanent assets {C[<7ruF
55 1602 累计折旧 accumulated depreciation JmtU>2z\
56 1603 固定资产减值准备permanent assets reduction reserve
b>Iqk
57 1604 在建工程 construction in process 0l!@bj
58 1605 工程物资 engineer material
jI[:`
59 1606 固定资产清理 disposal of fixed assets C
3b
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 7{2knm^
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 52,p CyU
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ma?$@]`k
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 [_#9PH33
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture M8Q-x-7
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 7?dB&m6W
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation UXnd~DA
67 1701 无形资产 intangible assets WEZ(4ah
68 1702 累计摊销 accumulated amortization 1B}6
zJ
69 1703 无形资产减值准备 intangible assets reduction reserve &S]\)&Yt
70 1711 商誉 business reputation [89#8|+
71 1801 长期待摊费用 long-term deferred expenses ym{?vY
h
72 1811 递延所得税资产 deferred income tax assets P
BpjE}[Q
73 1901 待处理财产损溢 waiting assets profit and loss &Dgho
二、负债类 debt group "n=`{~F
74 2001 短期借款 short-term loan Da0E)
81 2101 交易性金融负债 transaction financial liabilities ]+{Cy\*kR
83 2201 应付票据 notes payable (G*--+Gn
84 2202 应付账款 account payable OXK?R\ E+
85 2205 预收账款 item received in advance z+C>P4c-y&
86 2211 应付职工薪酬 employee pay payable 25NZIal<
87 2221 应交税费 tax payable 80x
%wCY`
88 2231 应付股利 dividend payable pdngM8n
89 2232 应付利息 interest payable b(&2/|hd
90 2241 其他应付款 other account payable |.0/~Xy-
97 2401 预提费用 withholding expenses /#GX4&z
98 2411 预计负债 estimated liabilities ;lB%N
t<,
99 2501 递延收益 deferred income b`usRoD{+
100 2601 长期借款 money borrowed for long term k:nr!Y<
101 2602 长期债券 long-term bond r=~yUT
106 2801 长期应付款 long-term account payable 9N:Bu'j&/
107 2802 未确认融资费用 unacknowledged financial charges &gw. &/t
108 2811 专项应付款 special accounts payable !-m(1
109 2901 递延所得税负债 deferred income tax liabilities G29
PdmY$<
三、共同类 :MV]OLRM
112 3101 衍生工具 derivative tool DvKM[z3j
113 3201 套期工具 arbitrage tool ;oH17
114 3202 被套期项目 arbitrage project 7%c9 nY
四、所有者权益类 By]XD~gcP
115 4001 实收资本 paid-up capital .DMeWi
116 4002 资本公积 contributed surplus \SHYwD}*Pr
117 4101 盈余公积 earned surplus DGz'Dn
119 4103 本年利润 profit for the current year H 0aDWFWS
120 4104 利润分配 allocation of profits h/?8F^C#v
121 4201 库存股 treasury stock 47ppyh6@
五、成本类 RFU(wek
122 5001 生产成本 production cost :Ag]^ot
123 5101 制造费用 cost of production f<=
#WV
124 5201 劳务成本 service cost gLa#y
125 5301 研发支出 research and development expenditures x$Ko|:-
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor #'^!@+)
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor lbZ,?wm
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Jx9S@L`
六、损益类 Og4 X3QG
129 6001 主营业务收入 main business income KdHR.;*
130 6011 利息收入 金融共用 interest income financial sharing idMb}fw>
135 6051 其他业务收入 other business income bae .?+0[
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 5)
+(McJC
137 6101 公允价值变动损益 sound value flexible loss and profit <*3{Twa1T
138 6111 投资收益 income on investment [
dpd-s
142 6301 营业外收入 nonrevenue receipt :DXk
Ab2
143 6401 主营业务成本 main business cost 16 _HO%v->
144 6402 其他业务支出 other business expense LYhgBG,
145 6405 营业税金及附加 business tariff and annex q(M[ij
146 6411 利息支出 金融共用 interest expense financial sharing pk%I98! Jy
155 6601 销售费用 marketing cost A,ttn5Sh?
156 6602 管理费用 managing cost 6;60}y
157 6603 财务费用 financial cost 7Vr .&`l
158 6604 勘探费用 exploration expense @>,3l;\Zh
159 6701 资产减值损失 loss from asset devaluation -==@7*x!Z
160 6711 营业外支出 nonoperating expense +Pd&YfU9
161 6801 所得税 income tax &W:Wv,3
162 6901 以前年度损益调整 prior year profit and loss adjustment