i.)kV B
一、资产类 4Xe3PdE
1 1001 库存现金 cash on hand FlrLXTx0
2 1002 银行存款 bank deposit elJLTG
5 1015 其他货币资金 other monetary capital )C<c{mjk(
9 1101 交易性金融资产 transaction monetary assets 3O:Z;YP:<
11 1121 应收票据 notes receivable AHIk7[w
12 1122 应收账款 Account receivable @L=xY[&{
13 1123 预付账款 account prepaid QAp
il
14 1131 应收股利 dividend receivable e#0R9+"Ba
15 1132 应收利息 accrued interest receivable 4@4$kro
21 1231 其他应收款 accounts receivable-others ,+oQ
5c(f
22 1241 坏账准备 had debts reserve 'eLO#1Ipf
28 1401 材料采购 procurement of materials ?r'rvu'/
29 1402 在途物资 materials in transit ]Yp;8#:1
30 1403 原材料 raw materials ^^
{K[sLB
32 1406 库存商品 commodity stocks rMH\;\
I|U
33 1407 发出商品 goods in transit -Z-|49I/mN
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles (m|p|rL
42 1461 存货跌价准备 reserve against stock price declining 2Rc#{A
43 1501 待摊费用 fees to be apportioned 2Vr F~+
45 1521 持有至到期投资 hold investment due >TeTa l
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;xN4L
47 1523 可供出售金融资产 financial assets available for sale *=$Jv1"Q
+
48 1524 长期股权投资 long-term stock ownership investment Pn[-{nz
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Vge9AH:op
50 1526 投资性房地产 investment real eastate E"b+Q
51 1531 长期应收款 long-term account receivable [as\>@o
52 1541 未实现融资收益 unrealized financing income 2h@/Q)z
54 1601 固定资产 permanent assets <KoiZ{V
55 1602 累计折旧 accumulated depreciation Y#=0C*FS
56 1603 固定资产减值准备permanent assets reduction reserve
qdx(wGG
57 1604 在建工程 construction in process Ww{bh-nyq
58 1605 工程物资 engineer material :tl*>d~
59 1606 固定资产清理 disposal of fixed assets XPBKQm_}
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jav7V"$
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing *_}ft-*w
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;*BG{rkr
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
D8m1:kU
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture L09YA
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 @dvlSqm)
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation dAh&Z:86\
67 1701 无形资产 intangible assets Y^M3m'd?
68 1702 累计摊销 accumulated amortization k-Hy>
5;
69 1703 无形资产减值准备 intangible assets reduction reserve dzjp,c
@
70 1711 商誉 business reputation [6`8^-}?
71 1801 长期待摊费用 long-term deferred expenses `WboM\u
72 1811 递延所得税资产 deferred income tax assets bE74Ui
73 1901 待处理财产损溢 waiting assets profit and loss g=0`^APql
二、负债类 debt group %c<e`P;
74 2001 短期借款 short-term loan V8@VR`!'
81 2101 交易性金融负债 transaction financial liabilities p9 <XaJ}
83 2201 应付票据 notes payable =2F;'T\6
84 2202 应付账款 account payable mXtsP
1
85 2205 预收账款 item received in advance 9. 6"C<eYt
86 2211 应付职工薪酬 employee pay payable SP?~i@H
87 2221 应交税费 tax payable vO`~rUA
88 2231 应付股利 dividend payable X4_1kY;
89 2232 应付利息 interest payable <wfPbzs-V
90 2241 其他应付款 other account payable uZL,+Ce|
97 2401 预提费用 withholding expenses F0t-b %w,
98 2411 预计负债 estimated liabilities 2Nrb}LH
99 2501 递延收益 deferred income _ I"}3*
100 2601 长期借款 money borrowed for long term ]$oo1ssZ1
101 2602 长期债券 long-term bond o%;R4 s,
106 2801 长期应付款 long-term account payable ++w7jVi9
107 2802 未确认融资费用 unacknowledged financial charges HL]8E}e\"
108 2811 专项应付款 special accounts payable J~Uq'1?
109 2901 递延所得税负债 deferred income tax liabilities <tXk\cOg
三、共同类 -N
$4\yp
112 3101 衍生工具 derivative tool
OyH>N/
113 3201 套期工具 arbitrage tool ~_6~Fi
114 3202 被套期项目 arbitrage project $9YAq/#Q
四、所有者权益类 [1nfSW
115 4001 实收资本 paid-up capital <| 8N\FU{
116 4002 资本公积 contributed surplus aO)Cq5
117 4101 盈余公积 earned surplus :%7y6V*
119 4103 本年利润 profit for the current year \e+h">`WgX
120 4104 利润分配 allocation of profits NXo$rf:
121 4201 库存股 treasury stock f@yInIzRJ
五、成本类 tAF#kBa\y_
122 5001 生产成本 production cost ]s_,;PG U
123 5101 制造费用 cost of production N iw~0"-V
124 5201 劳务成本 service cost Nk?eVJ)
125 5301 研发支出 research and development expenditures ~8:q-m_h
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor i]x_W@h
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 3N c#6VI
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor w_qX~d/
六、损益类 D=1:-aLP7
129 6001 主营业务收入 main business income IJ\4S
130 6011 利息收入 金融共用 interest income financial sharing +lC?Vpi^
135 6051 其他业务收入 other business income 4
1G}d+
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance A\ARjSdb
137 6101 公允价值变动损益 sound value flexible loss and profit $0 ]xeD0X
138 6111 投资收益 income on investment |?A:[C#X
142 6301 营业外收入 nonrevenue receipt H j [!F%
143 6401 主营业务成本 main business cost ^G(U@-0..
144 6402 其他业务支出 other business expense 9U&~H*Hf
145 6405 营业税金及附加 business tariff and annex Gk:tT1
146 6411 利息支出 金融共用 interest expense financial sharing .ni<'
155 6601 销售费用 marketing cost Qe4O N3X!
156 6602 管理费用 managing cost o-I:p$B -
157 6603 财务费用 financial cost fVf
@Ngvu
158 6604 勘探费用 exploration expense DpQ\q;
159 6701 资产减值损失 loss from asset devaluation ES,T[
160 6711 营业外支出 nonoperating expense | KtI:n4d
161 6801 所得税 income tax 8=!
uQQ
162 6901 以前年度损益调整 prior year profit and loss adjustment