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一、资产类 #r 1
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1 1001 库存现金 cash on hand
:4$Ex2
2 1002 银行存款 bank deposit U@[P.
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5 1015 其他货币资金 other monetary capital uE:#m.Q
9 1101 交易性金融资产 transaction monetary assets ;@K,>$ur-
11 1121 应收票据 notes receivable {
y
0*cC
12 1122 应收账款 Account receivable {(G@YG?
13 1123 预付账款 account prepaid #FF5xe
14 1131 应收股利 dividend receivable R7T"fN
15 1132 应收利息 accrued interest receivable !7J;h{3Uw
21 1231 其他应收款 accounts receivable-others
:7Mo0,Bw,
22 1241 坏账准备 had debts reserve Y5LESZWo
28 1401 材料采购 procurement of materials {neE(0
c
29 1402 在途物资 materials in transit pfg"6P
30 1403 原材料 raw materials ,G1|]
~
32 1406 库存商品 commodity stocks ^
8)&~q*
33 1407 发出商品 goods in transit 18w[T=7)
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Tp~yn
42 1461 存货跌价准备 reserve against stock price declining (]j*)~=V
43 1501 待摊费用 fees to be apportioned hXS'*vO"
45 1521 持有至到期投资 hold investment due S}e*~^1J
46 1522 持有至到期投资减值准备 hold investment due reduction reserve '.~vN L+
O
47 1523 可供出售金融资产 financial assets available for sale #c4LdZu9
48 1524 长期股权投资 long-term stock ownership investment mquna"}N
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve P>euUVMPz4
50 1526 投资性房地产 investment real eastate QHr
3J
51 1531 长期应收款 long-term account receivable mL+}Ka
52 1541 未实现融资收益 unrealized financing income KtY~Y
54 1601 固定资产 permanent assets P,h@F+OZN
55 1602 累计折旧 accumulated depreciation 3]'=s>UO>^
56 1603 固定资产减值准备permanent assets reduction reserve F-k1yZ?^
57 1604 在建工程 construction in process pvy;L[c
58 1605 工程物资 engineer material
/(n)I
59 1606 固定资产清理 disposal of fixed assets f]$g9H
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing L3q)j\ls
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing DWJ%r"aN
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture EN.yU!N.4
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture {z@vSQ=)=P
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture !QVd
'e
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation "+nURdicO
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~\<ZWU<BE
67 1701 无形资产 intangible assets Ms1\J2
68 1702 累计摊销 accumulated amortization
9Lz)SYd
69 1703 无形资产减值准备 intangible assets reduction reserve IvIBf2D;Q
70 1711 商誉 business reputation 7u
5B/M!
71 1801 长期待摊费用 long-term deferred expenses +
KFK..
72 1811 递延所得税资产 deferred income tax assets uNXh"?
73 1901 待处理财产损溢 waiting assets profit and loss C==tJog[
二、负债类 debt group 9[T#uh!DC
74 2001 短期借款 short-term loan >4M_jC.
81 2101 交易性金融负债 transaction financial liabilities +Q-~~v7,
83 2201 应付票据 notes payable n4."}DO
84 2202 应付账款 account payable ]CC~Eo-%-
85 2205 预收账款 item received in advance Zz?+,-$_*&
86 2211 应付职工薪酬 employee pay payable =q
xcM+OX1
87 2221 应交税费 tax payable WS(@KN
88 2231 应付股利 dividend payable U\VwJ2
{i
89 2232 应付利息 interest payable ^fK8~g;rB
90 2241 其他应付款 other account payable u6r-{[W}
97 2401 预提费用 withholding expenses 4Hzbb#
98 2411 预计负债 estimated liabilities WtRy~5A2
99 2501 递延收益 deferred income 0SKt8pL`
100 2601 长期借款 money borrowed for long term T>f-b3dk
101 2602 长期债券 long-term bond [9(B;;R@
106 2801 长期应付款 long-term account payable =j;o,
J:(
107 2802 未确认融资费用 unacknowledged financial charges P#
ru-0DD
108 2811 专项应付款 special accounts payable vy|}\%*r~
109 2901 递延所得税负债 deferred income tax liabilities HwST^\Ao
三、共同类 dJ24J+9}]j
112 3101 衍生工具 derivative tool _IlL'c5
113 3201 套期工具 arbitrage tool :+
Dn]:\
114 3202 被套期项目 arbitrage project >^InNJd
四、所有者权益类 |?8CV\D!
115 4001 实收资本 paid-up capital `}Q;2 F
116 4002 资本公积 contributed surplus H50nR$$<*Y
117 4101 盈余公积 earned surplus |=%$7b\C
119 4103 本年利润 profit for the current year &OzJ^G\o
120 4104 利润分配 allocation of profits N,[M8n,
121 4201 库存股 treasury stock 3"L$*toRA
五、成本类 sL/Lw
WH
122 5001 生产成本 production cost :cC`wX$
123 5101 制造费用 cost of production m9e$ZZG$
124 5201 劳务成本 service cost V;:A&
125 5301 研发支出 research and development expenditures WLh_b)V|
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor |g;XC^!%=o
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Yhsb$wu
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .FMF0r>l
六、损益类 =~EQ3uX
129 6001 主营业务收入 main business income _v$mGZpGY
130 6011 利息收入 金融共用 interest income financial sharing *n[Fl
135 6051 其他业务收入 other business income ^9{ 2
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance "V:UQ<a\
137 6101 公允价值变动损益 sound value flexible loss and profit q?0goL
138 6111 投资收益 income on investment iTK1I0
142 6301 营业外收入 nonrevenue receipt O-'T*M>
143 6401 主营业务成本 main business cost A23 Z)`
144 6402 其他业务支出 other business expense jgMWjM6.
145 6405 营业税金及附加 business tariff and annex 9a4RW}S<
146 6411 利息支出 金融共用 interest expense financial sharing 4PF4#
155 6601 销售费用 marketing cost dl;A'/(t
156 6602 管理费用 managing cost ome>Jbdhe
157 6603 财务费用 financial cost CNN?8/u!@
158 6604 勘探费用 exploration expense
?PQiVL
159 6701 资产减值损失 loss from asset devaluation &WRoNc
160 6711 营业外支出 nonoperating expense ~ZDdzp>
161 6801 所得税 income tax >qgBu_
162 6901 以前年度损益调整 prior year profit and loss adjustment