*sq+ Vc(
一、资产类 TPWqiA?3Cp
1 1001 库存现金 cash on hand 5c
-'m?k
2 1002 银行存款 bank deposit 8 qwOZ
d
5 1015 其他货币资金 other monetary capital ,=y8[(h
9 1101 交易性金融资产 transaction monetary assets ]M/*Beh
11 1121 应收票据 notes receivable .*+e?-
12 1122 应收账款 Account receivable -
xQJY)
13 1123 预付账款 account prepaid hdurT
14 1131 应收股利 dividend receivable 0A.9<&Lod
15 1132 应收利息 accrued interest receivable e(Ub7L#
21 1231 其他应收款 accounts receivable-others {y==8fCJ
22 1241 坏账准备 had debts reserve ej{7)#
28 1401 材料采购 procurement of materials gclw>((5
29 1402 在途物资 materials in transit
)*_n/^m
30 1403 原材料 raw materials t$5)6zG
32 1406 库存商品 commodity stocks %!p/r`
33 1407 发出商品 goods in transit 1iIag}?p
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Wup%.yT~Ds
42 1461 存货跌价准备 reserve against stock price declining aXyg`CDv
43 1501 待摊费用 fees to be apportioned :qO)^~x
45 1521 持有至到期投资 hold investment due ~{
BR~\D
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]|)M /U *
47 1523 可供出售金融资产 financial assets available for sale P>;u S
48 1524 长期股权投资 long-term stock ownership investment 5.FAuzz
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 7g&<ZZo
50 1526 投资性房地产 investment real eastate j!hdi-aTU
51 1531 长期应收款 long-term account receivable t7b\ #o
52 1541 未实现融资收益 unrealized financing income a$h
zG-
54 1601 固定资产 permanent assets \C;F5AO
55 1602 累计折旧 accumulated depreciation "uHU!)J#z
56 1603 固定资产减值准备permanent assets reduction reserve #;
9
n_)
57 1604 在建工程 construction in process 1[H1l;
58 1605 工程物资 engineer material h|Udw3N1L
59 1606 固定资产清理 disposal of fixed assets 4z^5|$?_ta
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing r[y3@SE5
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 7="I;
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture \[;Qqn0
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
"xY]&
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \A/??8cgXs
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 TrmU
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ,?Nc\Q<:
67 1701 无形资产 intangible assets y|[YEY U)
68 1702 累计摊销 accumulated amortization oEnCe
69 1703 无形资产减值准备 intangible assets reduction reserve CAV
Q[r5y
70 1711 商誉 business reputation )Qx&m}
71 1801 长期待摊费用 long-term deferred expenses :h60
72 1811 递延所得税资产 deferred income tax assets BSbi.@@tp
73 1901 待处理财产损溢 waiting assets profit and loss Zlf)
dDn
二、负债类 debt group XoqmT/P
74 2001 短期借款 short-term loan x\2N
@*I:
81 2101 交易性金融负债 transaction financial liabilities \' ;zD-MX
83 2201 应付票据 notes payable !ie'}|c
84 2202 应付账款 account payable ejI nJ
85 2205 预收账款 item received in advance o? {rPFR
86 2211 应付职工薪酬 employee pay payable '*,P33h9<!
87 2221 应交税费 tax payable 6I,4 6 XZ-
88 2231 应付股利 dividend payable n8vteGQ
89 2232 应付利息 interest payable XH{P@2~l
90 2241 其他应付款 other account payable {[Vkht}
97 2401 预提费用 withholding expenses )#_:5^1
98 2411 预计负债 estimated liabilities Ve\=By-a|
99 2501 递延收益 deferred income 0R[onPU_vZ
100 2601 长期借款 money borrowed for long term E]IPag8
C
101 2602 长期债券 long-term bond o
9] 2
106 2801 长期应付款 long-term account payable #{oGmzG!
107 2802 未确认融资费用 unacknowledged financial charges hhynB^o
108 2811 专项应付款 special accounts payable (&
t8.7O
109 2901 递延所得税负债 deferred income tax liabilities ,.T k"\@
三、共同类 NA9N#;
112 3101 衍生工具 derivative tool q'~F6$kv5
113 3201 套期工具 arbitrage tool q&N1| f7
114 3202 被套期项目 arbitrage project ^RO_B}n3
四、所有者权益类 wSP'pM{#2
115 4001 实收资本 paid-up capital U6Ws#e
116 4002 资本公积 contributed surplus gm}[`GMU
117 4101 盈余公积 earned surplus ( [m[<
119 4103 本年利润 profit for the current year It8m]FN
120 4104 利润分配 allocation of profits 1#2B1&
121 4201 库存股 treasury stock |g}~7*+i
五、成本类
ra*(.<&
122 5001 生产成本 production cost +`H{
123 5101 制造费用 cost of production r%DaBx!x8
124 5201 劳务成本 service cost a]mPc^h
125 5301 研发支出 research and development expenditures *)4`"D
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor :k*3?*'K
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Xs7xZ$
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor fPLi8`r
六、损益类 b`Agb<x"
129 6001 主营业务收入 main business income .qjdi`v
130 6011 利息收入 金融共用 interest income financial sharing iYHCa }
135 6051 其他业务收入 other business income KeiPo KhZi
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance %SSBXWP
137 6101 公允价值变动损益 sound value flexible loss and profit q
VcZF7
138 6111 投资收益 income on investment y~AF|Dk=
142 6301 营业外收入 nonrevenue receipt G8E=E<Yg~
143 6401 主营业务成本 main business cost _YM]U`*
144 6402 其他业务支出 other business expense iAAlld1
145 6405 营业税金及附加 business tariff and annex ehCZhi~
146 6411 利息支出 金融共用 interest expense financial sharing Hg}@2n)/
155 6601 销售费用 marketing cost 1FQ_`wF4
156 6602 管理费用 managing cost A(#4$}!n5
157 6603 财务费用 financial cost ahJu+y
158 6604 勘探费用 exploration expense jJfV_#'N'
159 6701 资产减值损失 loss from asset devaluation Mm'q4DV^
160 6711 营业外支出 nonoperating expense E:C-k^/[Y
161 6801 所得税 income tax c3NUJ~>=y
162 6901 以前年度损益调整 prior year profit and loss adjustment