C\Z5%2<Z
一、资产类 4T$DQK@e
1 1001 库存现金 cash on hand n1aOpz6`
2 1002 银行存款 bank deposit 2a;[2':
5 1015 其他货币资金 other monetary capital :wEy""*N0
9 1101 交易性金融资产 transaction monetary assets f$5\ b[O
11 1121 应收票据 notes receivable !@*= b1
12 1122 应收账款 Account receivable >3*a&_cI=k
13 1123 预付账款 account prepaid wz{c;v\J^
14 1131 应收股利 dividend receivable _[Sh`4`r
15 1132 应收利息 accrued interest receivable pFV~
1W:
21 1231 其他应收款 accounts receivable-others qu^~K.I"
22 1241 坏账准备 had debts reserve 6oFA=CjU{
28 1401 材料采购 procurement of materials }#2(WHf=<
29 1402 在途物资 materials in transit acgx')!c
30 1403 原材料 raw materials e+<|
32 1406 库存商品 commodity stocks B~M6l7^?
33 1407 发出商品 goods in transit z_=V6MDM
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 3[m2F O,Z
42 1461 存货跌价准备 reserve against stock price declining ^go3F{;4i
43 1501 待摊费用 fees to be apportioned ;JMmr-@
45 1521 持有至到期投资 hold investment due yu@Pd3
46 1522 持有至到期投资减值准备 hold investment due reduction reserve a]Y9;(
47 1523 可供出售金融资产 financial assets available for sale \.+:yV<$
48 1524 长期股权投资 long-term stock ownership investment 2kk; z0f
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ur7S
K(#
50 1526 投资性房地产 investment real eastate vR>GE?s6
51 1531 长期应收款 long-term account receivable
DF=Rd#
52 1541 未实现融资收益 unrealized financing income ZD7qw*3+
54 1601 固定资产 permanent assets ,b5vnW\
55 1602 累计折旧 accumulated depreciation 4#.Q|vyl]"
56 1603 固定资产减值准备permanent assets reduction reserve 5y] %Cu1.u
57 1604 在建工程 construction in process CJDNS21m
58 1605 工程物资 engineer material )]LP8
J&
59 1606 固定资产清理 disposal of fixed assets 2[j`bYNe
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]rNxvFN*j
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing E
$&bl
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 6__HqBQ
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture Ino]::ZJ/
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture i) Q
d>(v
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation d(@ ov^e-
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation kBnb9'.A1
67 1701 无形资产 intangible assets
w~jm0jK]
68 1702 累计摊销 accumulated amortization NxDVU?@p*
69 1703 无形资产减值准备 intangible assets reduction reserve `Q/\w1-Q
70 1711 商誉 business reputation 3xmPY.
71 1801 长期待摊费用 long-term deferred expenses A0,e3gb
72 1811 递延所得税资产 deferred income tax assets 'm"Ez'sS
73 1901 待处理财产损溢 waiting assets profit and loss 'NCx <0*
二、负债类 debt group ]=]MJ3_7
74 2001 短期借款 short-term loan 1)qD)E5&cf
81 2101 交易性金融负债 transaction financial liabilities )>^ Ge9d]
83 2201 应付票据 notes payable 1C]BaPbL
84 2202 应付账款 account payable @?;)x&<8?3
85 2205 预收账款 item received in advance R3LIN-g(
86 2211 应付职工薪酬 employee pay payable g:!R'
t?
87 2221 应交税费 tax payable IS`ADDU[S
88 2231 应付股利 dividend payable o*"Q{Xh#Qd
89 2232 应付利息 interest payable !,rF(pz
90 2241 其他应付款 other account payable U.b|3E/^
97 2401 预提费用 withholding expenses ts("(zI1E
98 2411 预计负债 estimated liabilities }n#$p{e$i
99 2501 递延收益 deferred income la4%Vqwgu
100 2601 长期借款 money borrowed for long term J, +/<Y!
101 2602 长期债券 long-term bond +x/vZXtOK
106 2801 长期应付款 long-term account payable }RY Pr
107 2802 未确认融资费用 unacknowledged financial charges Ts|;5ya5m
108 2811 专项应付款 special accounts payable rW_cLdh]#
109 2901 递延所得税负债 deferred income tax liabilities _34%St!lg
三、共同类 skTtGz8R[
112 3101 衍生工具 derivative tool cS2]?zI
113 3201 套期工具 arbitrage tool
f^F"e'1
114 3202 被套期项目 arbitrage project 1mR@Bh
四、所有者权益类 ,2i1 4H
115 4001 实收资本 paid-up capital R6:m@
116 4002 资本公积 contributed surplus Q`4Ia<5B
117 4101 盈余公积 earned surplus l Ft&cy2
119 4103 本年利润 profit for the current year B[
D
s?:
120 4104 利润分配 allocation of profits J4z&J SY
121 4201 库存股 treasury stock t]iKU@3
五、成本类 w>}n1Nc$G
122 5001 生产成本 production cost \OWxf
[
123 5101 制造费用 cost of production :_nGh]%
124 5201 劳务成本 service cost D0MW~Y6{
125 5301 研发支出 research and development expenditures wuXH'
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor -/*VR$c
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ]1|7V|N6
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor [Ls%nz|
六、损益类 vq-;wdq?2
129 6001 主营业务收入 main business income 4cJ/XgX
130 6011 利息收入 金融共用 interest income financial sharing Ge=\IAj
135 6051 其他业务收入 other business income &%k_BdlkQ
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
klY, @
137 6101 公允价值变动损益 sound value flexible loss and profit r>PKl'IbE
138 6111 投资收益 income on investment 0dI7{o;<|
142 6301 营业外收入 nonrevenue receipt "A5z!6T{
143 6401 主营业务成本 main business cost jqTK7b
144 6402 其他业务支出 other business expense lH
@goh
145 6405 营业税金及附加 business tariff and annex
bk
i:u
146 6411 利息支出 金融共用 interest expense financial sharing r(_Fr#
Qn
155 6601 销售费用 marketing cost ?P#\CW
156 6602 管理费用 managing cost (Kg)cc[B`
157 6603 财务费用 financial cost m5HMtoU
158 6604 勘探费用 exploration expense E8<,j})*
159 6701 资产减值损失 loss from asset devaluation Bs>S2]
160 6711 营业外支出 nonoperating expense 9 }42s +
161 6801 所得税 income tax c?GV
162 6901 以前年度损益调整 prior year profit and loss adjustment