%*>ee[^L ,
一、资产类 G! y~Y]e
1 1001 库存现金 cash on hand JZCRu_M>|
2 1002 银行存款 bank deposit sQBl9E'!be
5 1015 其他货币资金 other monetary capital k"J[mT$b
9 1101 交易性金融资产 transaction monetary assets ~@3X&E0S
11 1121 应收票据 notes receivable j'z}m+_?
12 1122 应收账款 Account receivable (#4
13 1123 预付账款 account prepaid FwdRM)1)
14 1131 应收股利 dividend receivable (TQx3DGq
15 1132 应收利息 accrued interest receivable GsYi/Z
21 1231 其他应收款 accounts receivable-others 8veYs`
22 1241 坏账准备 had debts reserve OOa}+^-j
28 1401 材料采购 procurement of materials 5
#v
29 1402 在途物资 materials in transit F?+K~['i
30 1403 原材料 raw materials ,ZVC@P,L
32 1406 库存商品 commodity stocks AWp{n
33 1407 发出商品 goods in transit ? qn0].
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles MZpG1
42 1461 存货跌价准备 reserve against stock price declining WVP^C71
43 1501 待摊费用 fees to be apportioned Lyx \ s;
45 1521 持有至到期投资 hold investment due mP1EWh|
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
CB<i
47 1523 可供出售金融资产 financial assets available for sale pa7Iz^i
48 1524 长期股权投资 long-term stock ownership investment 1NP(3yt%
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Ha U6`IP
50 1526 投资性房地产 investment real eastate a<Ru )Q?=
51 1531 长期应收款 long-term account receivable
E1atXx
52 1541 未实现融资收益 unrealized financing income \'rh7!v-u
54 1601 固定资产 permanent assets $"+ahS<?tC
55 1602 累计折旧 accumulated depreciation wKjL}1.k
56 1603 固定资产减值准备permanent assets reduction reserve 8s,B,s.
57 1604 在建工程 construction in process ZDmBuf
q
58 1605 工程物资 engineer material :{iS0qJ
59 1606 固定资产清理 disposal of fixed assets l s(lL\
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing R7/"ye:7J
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 4X0k1Fw)Y
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture qusX]Tstz
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture B( ]=I@L=W
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture -y8?"WB(b
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation REyk,s2"6
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation +Om(&\c(6
67 1701 无形资产 intangible assets '.n0[2>
68 1702 累计摊销 accumulated amortization bt=%DMTn
69 1703 无形资产减值准备 intangible assets reduction reserve QEl:>HG
70 1711 商誉 business reputation dS7?[[pg9
71 1801 长期待摊费用 long-term deferred expenses 9-<EeV_/
72 1811 递延所得税资产 deferred income tax assets *vx!twu1o
73 1901 待处理财产损溢 waiting assets profit and loss %U
quF
二、负债类 debt group mL!)(B
b
74 2001 短期借款 short-term loan ;QT.|.t6
81 2101 交易性金融负债 transaction financial liabilities Up61Xn
83 2201 应付票据 notes payable VA9"
Au
84 2202 应付账款 account payable H
/E.R[\+x
85 2205 预收账款 item received in advance I}5#!s< {&
86 2211 应付职工薪酬 employee pay payable ,W"[q ~
87 2221 应交税费 tax payable Ppw0vaJ^
88 2231 应付股利 dividend payable <NV
[8B#k]
89 2232 应付利息 interest payable +w~<2Kt8
90 2241 其他应付款 other account payable _Y7uM6HL\
97 2401 预提费用 withholding expenses d"
T">Og)
98 2411 预计负债 estimated liabilities CJ*8x7-t
99 2501 递延收益 deferred income D^(Nijl9U
100 2601 长期借款 money borrowed for long term O|t@p=]
101 2602 长期债券 long-term bond JLS|G?#0
106 2801 长期应付款 long-term account payable 7J~usF>A
107 2802 未确认融资费用 unacknowledged financial charges x|#R$^4CY
108 2811 专项应付款 special accounts payable icq!^5BzL
109 2901 递延所得税负债 deferred income tax liabilities +tbG^w%
三、共同类 w1Z9@*C!
112 3101 衍生工具 derivative tool HZp}<7NR(7
113 3201 套期工具 arbitrage tool alQMPQVin
114 3202 被套期项目 arbitrage project z1LN|+\}
四、所有者权益类 }9w?[hXW"
115 4001 实收资本 paid-up capital 6,nws5dh
116 4002 资本公积 contributed surplus
h J*2q"
117 4101 盈余公积 earned surplus ]8)nIT^EP
119 4103 本年利润 profit for the current year 3)jFv7LAU
120 4104 利润分配 allocation of profits _*d8:|qw
121 4201 库存股 treasury stock oyQp"'|N
五、成本类 +RXKI{0Km
122 5001 生产成本 production cost ![=C`O6K
123 5101 制造费用 cost of production F iZe4{(p
124 5201 劳务成本 service cost 7Y`/w$
125 5301 研发支出 research and development expenditures idWYpU>gC
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 0 K
T.@P
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Z=VAjJ;i[
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor *v+xKy#M
六、损益类 /U
|@sw4
129 6001 主营业务收入 main business income 5)g6yV'
130 6011 利息收入 金融共用 interest income financial sharing -+^E5
135 6051 其他业务收入 other business income q*`1<9{H
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (;RmfE'PX
137 6101 公允价值变动损益 sound value flexible loss and profit !j'9>G{T
138 6111 投资收益 income on investment W_w^"'
142 6301 营业外收入 nonrevenue receipt g_<^kg"
143 6401 主营业务成本 main business cost 2Zf}t
144 6402 其他业务支出 other business expense dso6ZRx
145 6405 营业税金及附加 business tariff and annex wc&%icF*cr
146 6411 利息支出 金融共用 interest expense financial sharing V6opV&
155 6601 销售费用 marketing cost W4
v/,g>
156 6602 管理费用 managing cost KI* erK
[d
157 6603 财务费用 financial cost x|>N
158 6604 勘探费用 exploration expense +n]z'pijb
159 6701 资产减值损失 loss from asset devaluation :A+nmz!z
160 6711 营业外支出 nonoperating expense :bJT2o[
161 6801 所得税 income tax QWqEe|}6
162 6901 以前年度损益调整 prior year profit and loss adjustment