bVAgul=__
一、资产类 zb~MF_ &gE
1 1001 库存现金 cash on hand -'p@ lk
2 1002 银行存款 bank deposit "o5gQTwb
5 1015 其他货币资金 other monetary capital sP3.s_U^
9 1101 交易性金融资产 transaction monetary assets y
T1Qep
11 1121 应收票据 notes receivable l_j<aCY?|
12 1122 应收账款 Account receivable &T|&D[@
13 1123 预付账款 account prepaid dbq{a
14 1131 应收股利 dividend receivable s2kZZP8-
15 1132 应收利息 accrued interest receivable 5[j!
\d}U
21 1231 其他应收款 accounts receivable-others 0Z);.l^
22 1241 坏账准备 had debts reserve ~&j`9jdOj
28 1401 材料采购 procurement of materials 2dd:5L,
29 1402 在途物资 materials in transit fO|~Oz<S
30 1403 原材料 raw materials :hhE=A>X
32 1406 库存商品 commodity stocks fj
t_9-.
33 1407 发出商品 goods in transit AZ9\>U@hD
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles rM
>V=|9,
42 1461 存货跌价准备 reserve against stock price declining b]g&rwXYt
43 1501 待摊费用 fees to be apportioned
mP$G
9R
45 1521 持有至到期投资 hold investment due *_).UAP.
46 1522 持有至到期投资减值准备 hold investment due reduction reserve b#I*~
47 1523 可供出售金融资产 financial assets available for sale iP?ASqo{
48 1524 长期股权投资 long-term stock ownership investment <K=B(-~
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :kiO
50 1526 投资性房地产 investment real eastate 6nWx>R<
51 1531 长期应收款 long-term account receivable
b\0
Q:
52 1541 未实现融资收益 unrealized financing income <%3SI.
54 1601 固定资产 permanent assets l;Wy,?p
55 1602 累计折旧 accumulated depreciation 4(0t
GF
56 1603 固定资产减值准备permanent assets reduction reserve Va
|9)m
57 1604 在建工程 construction in process 3Llj_lf
58 1605 工程物资 engineer material 72`/xryY
59 1606 固定资产清理 disposal of fixed assets EAd:`X,Y
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing X,Q=n2X?3
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing k@";i4}A
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture C}P
\kDM
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 0-~6}
r$
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture %`\_l
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 n40MP5RxY
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ?.Yw%{?TG
67 1701 无形资产 intangible assets > v!c\
68 1702 累计摊销 accumulated amortization 6[h$r/GXh"
69 1703 无形资产减值准备 intangible assets reduction reserve ,fG_'3wb
70 1711 商誉 business reputation $-9@ /%Y
71 1801 长期待摊费用 long-term deferred expenses :%b2;&A[
72 1811 递延所得税资产 deferred income tax assets jme5'FR
73 1901 待处理财产损溢 waiting assets profit and loss PD
T\Q\J^X
二、负债类 debt group lQ<n
dt~
74 2001 短期借款 short-term loan V-ouIqnI
81 2101 交易性金融负债 transaction financial liabilities vB YT)S
83 2201 应付票据 notes payable UrcN?
84 2202 应付账款 account payable nC!^,c
85 2205 预收账款 item received in advance .SV3<)
86 2211 应付职工薪酬 employee pay payable Is6']bYh
87 2221 应交税费 tax payable aq,)6P`
88 2231 应付股利 dividend payable 7(g&z%
89 2232 应付利息 interest payable )(!Z90@
90 2241 其他应付款 other account payable /e?ux ~f|
97 2401 预提费用 withholding expenses i`nw"8
98 2411 预计负债 estimated liabilities aLk2#1$g
99 2501 递延收益 deferred income kq.h\[
100 2601 长期借款 money borrowed for long term O9=H
[b
101 2602 长期债券 long-term bond Vv)E41
106 2801 长期应付款 long-term account payable 5F sj_wFk
107 2802 未确认融资费用 unacknowledged financial charges ODvpMt:+
108 2811 专项应付款 special accounts payable ^}7t:
109 2901 递延所得税负债 deferred income tax liabilities D:vUy*
三、共同类 v?TJ
!o
112 3101 衍生工具 derivative tool Hr*Pi3 dSI
113 3201 套期工具 arbitrage tool *n_4Rr
114 3202 被套期项目 arbitrage project 8Pdn
w/W
四、所有者权益类 DD$Pr&~=
115 4001 实收资本 paid-up capital /N{@g.edL
116 4002 资本公积 contributed surplus Bpo68%dx89
117 4101 盈余公积 earned surplus v_h*:c
119 4103 本年利润 profit for the current year Heif FJn
120 4104 利润分配 allocation of profits u&_U
CJCf
121 4201 库存股 treasury stock r4ttEJ-jG
五、成本类 Ahbu >LPk
122 5001 生产成本 production cost 5"~^;O
123 5101 制造费用 cost of production )$4DH:WN
124 5201 劳务成本 service cost *=9#tYn~
125 5301 研发支出 research and development expenditures "3 oU
(RA
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor /cen#pb
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor :Fd9N).%
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ViT 5Jn7
六、损益类 `DllW{l
129 6001 主营业务收入 main business income DF|lUO]:
130 6011 利息收入 金融共用 interest income financial sharing 8si^HEQ8
135 6051 其他业务收入 other business income T<?BIQz(}
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 7<o;3gR7Kj
137 6101 公允价值变动损益 sound value flexible loss and profit |B$\3,
138 6111 投资收益 income on investment \` ^Tbn:
142 6301 营业外收入 nonrevenue receipt Giw
A$^Hg\
143 6401 主营业务成本 main business cost >D4Ez
144 6402 其他业务支出 other business expense 9:w,@Phe
145 6405 营业税金及附加 business tariff and annex Lbp6I0&n
146 6411 利息支出 金融共用 interest expense financial sharing z ;Nk& <?
155 6601 销售费用 marketing cost PM>XT
156 6602 管理费用 managing cost ,4W((OQ^
157 6603 财务费用 financial cost @5G7bY7Nz
158 6604 勘探费用 exploration expense iQ"F`C
159 6701 资产减值损失 loss from asset devaluation f:&OOD o
160 6711 营业外支出 nonoperating expense Ht^2)~e~:
161 6801 所得税 income tax 5w{pX1z1
162 6901 以前年度损益调整 prior year profit and loss adjustment