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R%
一、资产类 WS6;ad;|
1 1001 库存现金 cash on hand V)Sw\tS6g
2 1002 银行存款 bank deposit wM1&_%N
5 1015 其他货币资金 other monetary capital C7=N`s}
9 1101 交易性金融资产 transaction monetary assets ?ocBR
la
11 1121 应收票据 notes receivable E;rS"'D:
12 1122 应收账款 Account receivable X#<+D1P
13 1123 预付账款 account prepaid wA2^I70-
14 1131 应收股利 dividend receivable zhgvqg-
15 1132 应收利息 accrued interest receivable X6Q\NJ"B
21 1231 其他应收款 accounts receivable-others j@s* hZ^J+
22 1241 坏账准备 had debts reserve '>k1h.i
28 1401 材料采购 procurement of materials }Y!v"DO#Q*
29 1402 在途物资 materials in transit }B ?_>0
30 1403 原材料 raw materials TXS{=
32 1406 库存商品 commodity stocks W
P9PX
33 1407 发出商品 goods in transit 2 -pv
&
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 'mTQ=1
42 1461 存货跌价准备 reserve against stock price declining <)a7Nrc\T
43 1501 待摊费用 fees to be apportioned "SA*
45 1521 持有至到期投资 hold investment due U8a5rF><
46 1522 持有至到期投资减值准备 hold investment due reduction reserve )8`i%2i=
47 1523 可供出售金融资产 financial assets available for sale f7b6!R;z_
48 1524 长期股权投资 long-term stock ownership investment Jbn^G7vH<6
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 9T_fq56Oh6
50 1526 投资性房地产 investment real eastate ^6QzaC3
51 1531 长期应收款 long-term account receivable `O]$FpO
52 1541 未实现融资收益 unrealized financing income ,*.qa0E#W
54 1601 固定资产 permanent assets t\WU}aKML
55 1602 累计折旧 accumulated depreciation ~5o2jTNy`p
56 1603 固定资产减值准备permanent assets reduction reserve GmH`ip
i
57 1604 在建工程 construction in process Jb6)U]
58 1605 工程物资 engineer material NXMZTZpB7
59 1606 固定资产清理 disposal of fixed assets ~7wLnB
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /V }Z,'+
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing CI1K:K AM
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture AAF']z<4_"
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ,B#*<_?E5
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 'iU+mRLp
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation uN=f(-"
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation .cz7jD
67 1701 无形资产 intangible assets 84<zTmm
68 1702 累计摊销 accumulated amortization T>|Y_3YO_a
69 1703 无形资产减值准备 intangible assets reduction reserve zeD=-3
70 1711 商誉 business reputation
|$Cfm}
71 1801 长期待摊费用 long-term deferred expenses )4RSo&9p`
72 1811 递延所得税资产 deferred income tax assets p_i',5H(
73 1901 待处理财产损溢 waiting assets profit and loss (6i4N2
二、负债类 debt group deEc;IAo
74 2001 短期借款 short-term loan \A6}=
81 2101 交易性金融负债 transaction financial liabilities 7NkMr8[}F
83 2201 应付票据 notes payable (
6ucA
84 2202 应付账款 account payable
i (`Q{l
85 2205 预收账款 item received in advance /!sGO:
86 2211 应付职工薪酬 employee pay payable q|
UO]V
87 2221 应交税费 tax payable uR.`8s|
88 2231 应付股利 dividend payable '$[a-)4
89 2232 应付利息 interest payable }
:S}jo7
90 2241 其他应付款 other account payable +LlAGg]Z
97 2401 预提费用 withholding expenses N|%X/UjZ2.
98 2411 预计负债 estimated liabilities d .Q<!Au3
99 2501 递延收益 deferred income {I/t3.R`
100 2601 长期借款 money borrowed for long term d4) 0G-|
101 2602 长期债券 long-term bond iO"ZtkeNr
106 2801 长期应付款 long-term account payable NU"L1dK
@
107 2802 未确认融资费用 unacknowledged financial charges I%{ 1K+V/
108 2811 专项应付款 special accounts payable Z4g<Ys*
109 2901 递延所得税负债 deferred income tax liabilities <B'PB"R3y
三、共同类 s^k<r;'\
112 3101 衍生工具 derivative tool hcz!f
113 3201 套期工具 arbitrage tool z'*{V\
114 3202 被套期项目 arbitrage project mnx`e>0
四、所有者权益类 ]MC5 uKn
115 4001 实收资本 paid-up capital 2Z ?l,M~
116 4002 资本公积 contributed surplus 3_>=Cv}
117 4101 盈余公积 earned surplus tF\_AvL_8
119 4103 本年利润 profit for the current year R[rOzoNp0
120 4104 利润分配 allocation of profits >3}N;
121 4201 库存股 treasury stock &x$
ps
五、成本类 Wiyiq )^
122 5001 生产成本 production cost 8T8]g M
123 5101 制造费用 cost of production a`zHx3Yg
124 5201 劳务成本 service cost eIOMW9Ivt
125 5301 研发支出 research and development expenditures LP/SblE
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor tBETNt7
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Qjd]
BX;
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor rxj#
六、损益类 \YHl(
129 6001 主营业务收入 main business income cqT%6Si
130 6011 利息收入 金融共用 interest income financial sharing 3S1{r
)[j
135 6051 其他业务收入 other business income _w2KUvG-8
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !3{.
V\
P)
137 6101 公允价值变动损益 sound value flexible loss and profit u>:j$@56
138 6111 投资收益 income on investment +??pej]Rp
142 6301 营业外收入 nonrevenue receipt %/BBl$~ji
143 6401 主营业务成本 main business cost 7I*rtc&Kb
144 6402 其他业务支出 other business expense 5=Y(.}6
145 6405 营业税金及附加 business tariff and annex [Fv_~F491
146 6411 利息支出 金融共用 interest expense financial sharing CAmIwAx6;
155 6601 销售费用 marketing cost {1+meE
156 6602 管理费用 managing cost )\7Cp -E-W
157 6603 财务费用 financial cost V{~~8b1E
158 6604 勘探费用 exploration expense _#uRKy<`N
159 6701 资产减值损失 loss from asset devaluation HZjuL.Tj
160 6711 营业外支出 nonoperating expense c[$i )\0
161 6801 所得税 income tax nU 0##
162 6901 以前年度损益调整 prior year profit and loss adjustment