)+^1QL
一、资产类 A),nkw0X
1 1001 库存现金 cash on hand -{Lc?=
2 1002 银行存款 bank deposit br!:g]Vh
5 1015 其他货币资金 other monetary capital r]XXN2[jO
9 1101 交易性金融资产 transaction monetary assets T5mdC
11 1121 应收票据 notes receivable <
q6z$c)K
12 1122 应收账款 Account receivable <Tq&Va_w
13 1123 预付账款 account prepaid J 4$^Hr
14 1131 应收股利 dividend receivable 3pxm0|
15 1132 应收利息 accrued interest receivable V:M$-6jv
21 1231 其他应收款 accounts receivable-others ^*;{Uj+O~Y
22 1241 坏账准备 had debts reserve 5K1WfdBX7)
28 1401 材料采购 procurement of materials V}1D1.@
29 1402 在途物资 materials in transit !B= Oc!e=K
30 1403 原材料 raw materials Yp8~wdm
32 1406 库存商品 commodity stocks oB
9t&yM
33 1407 发出商品 goods in transit jTNfGu0x
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 8\-Q(9q(
42 1461 存货跌价准备 reserve against stock price declining yOn +Y
43 1501 待摊费用 fees to be apportioned b\/:-][
45 1521 持有至到期投资 hold investment due | v?
pS
46 1522 持有至到期投资减值准备 hold investment due reduction reserve :n3)vK
47 1523 可供出售金融资产 financial assets available for sale +39Vxe:Oy
48 1524 长期股权投资 long-term stock ownership investment N-x~\B!
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4<S*g u*W
50 1526 投资性房地产 investment real eastate '4PAH2&n
51 1531 长期应收款 long-term account receivable 'qTMY*
52 1541 未实现融资收益 unrealized financing income fvajNP
54 1601 固定资产 permanent assets MC.,n$O}6
55 1602 累计折旧 accumulated depreciation #
1MEmt
56 1603 固定资产减值准备permanent assets reduction reserve ^*7~ Wxk5
57 1604 在建工程 construction in process 4(aDi;x "w
58 1605 工程物资 engineer material NO4V{}?a
59 1606 固定资产清理 disposal of fixed assets } z4=3'
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Q AJX7
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing %IS'R`;
3
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture By=/DVm)=
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 S-
Mh0o"
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture K)2ZH@
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 {}?;|&_
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation o0- 7# 2
67 1701 无形资产 intangible assets &a?&G'?
68 1702 累计摊销 accumulated amortization -e=p*7']
69 1703 无形资产减值准备 intangible assets reduction reserve xF)AuGdp\
70 1711 商誉 business reputation 0dKI+zgr
71 1801 长期待摊费用 long-term deferred expenses ^(ks
^<}
72 1811 递延所得税资产 deferred income tax assets !GkwbHr+p
73 1901 待处理财产损溢 waiting assets profit and loss a:jRQ-F)
二、负债类 debt group r`]&{0}23
74 2001 短期借款 short-term loan <BIj
a
81 2101 交易性金融负债 transaction financial liabilities cH>rS\|Y
83 2201 应付票据 notes payable #C
?T
84 2202 应付账款 account payable nZ>bOP+,
85 2205 预收账款 item received in advance GyV3 ]Qqj
86 2211 应付职工薪酬 employee pay payable dw
)SF,
87 2221 应交税费 tax payable Q]_3 #_'
88 2231 应付股利 dividend payable } d /5_X
89 2232 应付利息 interest payable GS |sx
90 2241 其他应付款 other account payable j(|G) F
97 2401 预提费用 withholding expenses &z;;Bx0s
98 2411 预计负债 estimated liabilities pv2_A
99 2501 递延收益 deferred income uLYz!E+E
100 2601 长期借款 money borrowed for long term D_GIj$%N[
101 2602 长期债券 long-term bond qvz2u]IOw
106 2801 长期应付款 long-term account payable [GeJn\C_?
107 2802 未确认融资费用 unacknowledged financial charges u,0N[.&N
108 2811 专项应付款 special accounts payable )^UM8
s
109 2901 递延所得税负债 deferred income tax liabilities DG8LoWZ
三、共同类 =
GirUW D
112 3101 衍生工具 derivative tool tE0DST/
113 3201 套期工具 arbitrage tool \oF79
114 3202 被套期项目 arbitrage project @;}bBHQz{p
四、所有者权益类 *F+t`<2
115 4001 实收资本 paid-up capital (: IUg
116 4002 资本公积 contributed surplus CW k#Amt.
117 4101 盈余公积 earned surplus l-"c-2-!
119 4103 本年利润 profit for the current year YV*s1t/
120 4104 利润分配 allocation of profits D'aq^T'
121 4201 库存股 treasury stock .5I!h !
五、成本类 [B9'/:
122 5001 生产成本 production cost !RLg[
_'
123 5101 制造费用 cost of production >9c$2d|>
124 5201 劳务成本 service cost 8P r H"pI
125 5301 研发支出 research and development expenditures |w2H5f{fR
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor uhL+bj+W
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor yc5C`r +6
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor V,bfD3S3
六、损益类 |p J)w
129 6001 主营业务收入 main business income Zam.g>{]
130 6011 利息收入 金融共用 interest income financial sharing mLU4R Q}5
135 6051 其他业务收入 other business income Ktg{-Xl
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 3v
Pb}
137 6101 公允价值变动损益 sound value flexible loss and profit #q1Qa_LXc
138 6111 投资收益 income on investment uR{HCZ-
142 6301 营业外收入 nonrevenue receipt }f)$+mi
143 6401 主营业务成本 main business cost _aVrQ@9
144 6402 其他业务支出 other business expense I|lz;i}$
145 6405 营业税金及附加 business tariff and annex 5Qhu5~,K
146 6411 利息支出 金融共用 interest expense financial sharing c6sGjZdR
155 6601 销售费用 marketing cost
#|fa/kb~
156 6602 管理费用 managing cost /_E8'qlx
157 6603 财务费用 financial cost ghm5g/
158 6604 勘探费用 exploration expense !=@Lyt)_b
159 6701 资产减值损失 loss from asset devaluation e2Sm.
H '
160 6711 营业外支出 nonoperating expense g\&[;v
i
161 6801 所得税 income tax N2uxiXpQZ=
162 6901 以前年度损益调整 prior year profit and loss adjustment