UE ,t8j
一、资产类 j;3[KLmuK%
1 1001 库存现金 cash on hand .Pw\~X3!
2 1002 银行存款 bank deposit ),!;| bh
5 1015 其他货币资金 other monetary capital $.v5~UGb{\
9 1101 交易性金融资产 transaction monetary assets 7{qy7,Gp
11 1121 应收票据 notes receivable .j>hI="b
12 1122 应收账款 Account receivable a5!Fv54
13 1123 预付账款 account prepaid eI:C
{0p=
14 1131 应收股利 dividend receivable i?e`:}T
15 1132 应收利息 accrued interest receivable qfz 8jY]
21 1231 其他应收款 accounts receivable-others ez!C?
22 1241 坏账准备 had debts reserve Bw64
28 1401 材料采购 procurement of materials z0*_^MH
29 1402 在途物资 materials in transit mJ`A_0
30 1403 原材料 raw materials 'hv k
32 1406 库存商品 commodity stocks 3UQ;X**F
33 1407 发出商品 goods in transit [[Y0
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles {aC!~qR
42 1461 存货跌价准备 reserve against stock price declining Eb>78k(3I)
43 1501 待摊费用 fees to be apportioned 'X!?vK^]p
45 1521 持有至到期投资 hold investment due adi[-L#
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Y.U[wL>
47 1523 可供出售金融资产 financial assets available for sale vp cr
PVA^
48 1524 长期股权投资 long-term stock ownership investment X2i}vjkY
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve NDAw{[.%
50 1526 投资性房地产 investment real eastate {TRsd
51 1531 长期应收款 long-term account receivable -x4X O`b
52 1541 未实现融资收益 unrealized financing income PF7&p~O(Z
54 1601 固定资产 permanent assets P#/HTu5q7
55 1602 累计折旧 accumulated depreciation -yg?V2
56 1603 固定资产减值准备permanent assets reduction reserve ]B]*/
57 1604 在建工程 construction in process lmSo8/%T
58 1605 工程物资 engineer material 9{8G
P
59 1606 固定资产清理 disposal of fixed assets >ap1"n9k
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing )){9&5,0:
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }sFm9j7yR
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture S#Sb ]
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
( nab
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture y&= ALx@
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 h"[+)q%L
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation %-AE]-/HI
67 1701 无形资产 intangible assets fiN3xP]V
68 1702 累计摊销 accumulated amortization {E0z@D)U-
69 1703 无形资产减值准备 intangible assets reduction reserve 0W()lQ
70 1711 商誉 business reputation tpTAeQ*:d
71 1801 长期待摊费用 long-term deferred expenses TSsKfexQ
72 1811 递延所得税资产 deferred income tax assets @b3#X@e}
73 1901 待处理财产损溢 waiting assets profit and loss U"4
?9.
k
二、负债类 debt group .ol'.t,S
74 2001 短期借款 short-term loan r]Ff{la5
81 2101 交易性金融负债 transaction financial liabilities 4~OQhiJ
83 2201 应付票据 notes payable cFF*Z=L_
84 2202 应付账款 account payable $VQtwuYt
85 2205 预收账款 item received in advance y{a$y}7#X
86 2211 应付职工薪酬 employee pay payable H<G4O02i_
87 2221 应交税费 tax payable 'iY*6<xS<
88 2231 应付股利 dividend payable v^7LctcVm
89 2232 应付利息 interest payable e~T@~(fft
90 2241 其他应付款 other account payable s{4 \xAS>
97 2401 预提费用 withholding expenses }/,CbKi,+
98 2411 预计负债 estimated liabilities 'XUKN/.
99 2501 递延收益 deferred income q(5+xSg"gK
100 2601 长期借款 money borrowed for long term 6k/U3&R
101 2602 长期债券 long-term bond l@hjP1o
106 2801 长期应付款 long-term account payable Lh-`OmO0>F
107 2802 未确认融资费用 unacknowledged financial charges %,*G[#*&
108 2811 专项应付款 special accounts payable `j9$T:`
109 2901 递延所得税负债 deferred income tax liabilities 9r2IuS0
三、共同类 :p4 "IeKs
112 3101 衍生工具 derivative tool x)_@9ldYv
113 3201 套期工具 arbitrage tool -sMyt
HH.
114 3202 被套期项目 arbitrage project iYbX
四、所有者权益类 @E53JKYhY
115 4001 实收资本 paid-up capital *X38{rj
116 4002 资本公积 contributed surplus Z_1*YRBY;
117 4101 盈余公积 earned surplus [;b=A
119 4103 本年利润 profit for the current year KZBrE$@%5
120 4104 利润分配 allocation of profits g+C!kaC)
121 4201 库存股 treasury stock TjBY
4
五、成本类 jUqy8q
&
122 5001 生产成本 production cost "XLe3n
123 5101 制造费用 cost of production j,2l8?
124 5201 劳务成本 service cost W];EKj,3W
125 5301 研发支出 research and development expenditures swc@34ei\
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor t%r :4,
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor >uI$^y1D
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor O;]?gj 1@
六、损益类 qUF1XJZ}z
129 6001 主营业务收入 main business income 0%;146.p
130 6011 利息收入 金融共用 interest income financial sharing qYp$fmj
135 6051 其他业务收入 other business income vY*\R0/a
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance EC?Efc+O
137 6101 公允价值变动损益 sound value flexible loss and profit [W,-1.$!dM
138 6111 投资收益 income on investment 7e&\{
*
142 6301 营业外收入 nonrevenue receipt sxED7,
A
143 6401 主营业务成本 main business cost wp.TfKxw
144 6402 其他业务支出 other business expense !=*.$4
145 6405 营业税金及附加 business tariff and annex qsg>5E
146 6411 利息支出 金融共用 interest expense financial sharing )-/gLZsx
155 6601 销售费用 marketing cost |@o6NZ<9N
156 6602 管理费用 managing cost n`;R pr&
157 6603 财务费用 financial cost i3
)xX@3
158 6604 勘探费用 exploration expense - &[z\"T
159 6701 资产减值损失 loss from asset devaluation !|m9|
160 6711 营业外支出 nonoperating expense 5GAy "Xd
161 6801 所得税 income tax $rG<uO
162 6901 以前年度损益调整 prior year profit and loss adjustment