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一、资产类 7c"Csq/]I
1 1001 库存现金 cash on hand (F^R9G|
2 1002 银行存款 bank deposit /"J 6``MV
5 1015 其他货币资金 other monetary capital =?$~=1SL+
9 1101 交易性金融资产 transaction monetary assets U
2-{p
11 1121 应收票据 notes receivable xO_ >%F^?
12 1122 应收账款 Account receivable JPF6zz
l)
13 1123 预付账款 account prepaid X<5fn+{]S:
14 1131 应收股利 dividend receivable ]AQ}_dRi=
15 1132 应收利息 accrued interest receivable T
1q27I
21 1231 其他应收款 accounts receivable-others "gy&eR >
22 1241 坏账准备 had debts reserve t Cb34Wpf
28 1401 材料采购 procurement of materials e".=E ;o`
29 1402 在途物资 materials in transit ,c"J[$i
$
30 1403 原材料 raw materials T9 R# .y,
32 1406 库存商品 commodity stocks WzstO}?P(
33 1407 发出商品 goods in transit | 8f }3R 9
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles dwk%!%
42 1461 存货跌价准备 reserve against stock price declining EMP|I^
43 1501 待摊费用 fees to be apportioned \d
JhDR
45 1521 持有至到期投资 hold investment due ^"O>EY':
46 1522 持有至到期投资减值准备 hold investment due reduction reserve #f"eZAQ {
47 1523 可供出售金融资产 financial assets available for sale .v(GVkE}
48 1524 长期股权投资 long-term stock ownership investment >3p~>;9sc
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve c #TY3Z |
50 1526 投资性房地产 investment real eastate 0 U~$u
51 1531 长期应收款 long-term account receivable ntLEk fK{
52 1541 未实现融资收益 unrealized financing income .8W- ,R4
54 1601 固定资产 permanent assets y?a71b8m
55 1602 累计折旧 accumulated depreciation q{`1 [R
56 1603 固定资产减值准备permanent assets reduction reserve O|sk "YXF
57 1604 在建工程 construction in process PwW$=M{\.
58 1605 工程物资 engineer material cW>=/
59 1606 固定资产清理 disposal of fixed assets )T"Aji-hy
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing h,FU5iK|
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing zc8^#D2y&
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture k JmwR
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 -&D=4,#
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture QOEi.b8r
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 ^+Nd\t p
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation IQU1 JVk Z
67 1701 无形资产 intangible assets +r'&6M e!
68 1702 累计摊销 accumulated amortization 3N$@K"qM#
69 1703 无形资产减值准备 intangible assets reduction reserve 3" m]A/6C}
70 1711 商誉 business reputation la<.B^
71 1801 长期待摊费用 long-term deferred expenses [3bPoAr\
72 1811 递延所得税资产 deferred income tax assets i#>t<g` l
73 1901 待处理财产损溢 waiting assets profit and loss AuK$KGCI=
二、负债类 debt group ?:3hp2k<
74 2001 短期借款 short-term loan {!D(3~MI
81 2101 交易性金融负债 transaction financial liabilities l,l qhq\
83 2201 应付票据 notes payable HSysME1X:/
84 2202 应付账款 account payable 6&0 @k^7~
85 2205 预收账款 item received in advance K
-:y
86 2211 应付职工薪酬 employee pay payable EtzS
aB*|
87 2221 应交税费 tax payable ["f6Ern
88 2231 应付股利 dividend payable #M|lB YdW}
89 2232 应付利息 interest payable qdI%v#'M
90 2241 其他应付款 other account payable ) Xg5=zn$
97 2401 预提费用 withholding expenses (
jU $
98 2411 预计负债 estimated liabilities (9RfsV4^
99 2501 递延收益 deferred income
YA,~qT|
100 2601 长期借款 money borrowed for long term T`wDdqWbEG
101 2602 长期债券 long-term bond jbipNgxkr
106 2801 长期应付款 long-term account payable cy.r /Z}
107 2802 未确认融资费用 unacknowledged financial charges 9[zxq`qT}+
108 2811 专项应付款 special accounts payable pDlrK&;\z
109 2901 递延所得税负债 deferred income tax liabilities )>{ . t=#
三、共同类 V5(_7b#z``
112 3101 衍生工具 derivative tool Lq5 xp<
113 3201 套期工具 arbitrage tool #dae^UjM
114 3202 被套期项目 arbitrage project #?w07/~L
四、所有者权益类 R `@T<ob)
115 4001 实收资本 paid-up capital =_ pSfKR;
116 4002 资本公积 contributed surplus 'Z~ZSu
117 4101 盈余公积 earned surplus =oI[E~1<
119 4103 本年利润 profit for the current year B zS4:e<
120 4104 利润分配 allocation of profits Qwpni^D8j
121 4201 库存股 treasury stock Op-z"inw
五、成本类 v^ @)&,
122 5001 生产成本 production cost ]TT >3"Dw7
123 5101 制造费用 cost of production 't`h?V vL
124 5201 劳务成本 service cost Qz(2Iu{E]
125 5301 研发支出 research and development expenditures I9 z
s
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor x 4_MbUe
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor g6%]uCFB
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 8^ } /T#l
六、损益类 'Wnh1|z
129 6001 主营业务收入 main business income nSyLt6zn\
130 6011 利息收入 金融共用 interest income financial sharing j zV"( p!
135 6051 其他业务收入 other business income : W 0p3 6"
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance pFS@yHs
137 6101 公允价值变动损益 sound value flexible loss and profit uQvTir*e
138 6111 投资收益 income on investment ]6B9\C.2-_
142 6301 营业外收入 nonrevenue receipt 3S3( G l
143 6401 主营业务成本 main business cost Q&:)D7m\)S
144 6402 其他业务支出 other business expense FzX ;~CA
145 6405 营业税金及附加 business tariff and annex kVQm|frUz
146 6411 利息支出 金融共用 interest expense financial sharing aI&~aezmN
155 6601 销售费用 marketing cost D/Ki^E
156 6602 管理费用 managing cost Kg';[G\
157 6603 财务费用 financial cost ~\JB) ca .
158 6604 勘探费用 exploration expense i'li;xUhZ
159 6701 资产减值损失 loss from asset devaluation 3XlQ 4
160 6711 营业外支出 nonoperating expense 5kw
K%
161 6801 所得税 income tax `{!A1xKZ
162 6901 以前年度损益调整 prior year profit and loss adjustment
