~>G]_H]?
一、资产类 fbrp#G71y
1 1001 库存现金 cash on hand ?{o/I\\
2 1002 银行存款 bank deposit >QQ(m\a$
5 1015 其他货币资金 other monetary capital (J$\-a7<f
9 1101 交易性金融资产 transaction monetary assets /rB{[zk
11 1121 应收票据 notes receivable Q+|{Bs)6i1
12 1122 应收账款 Account receivable Q>}2cDl
13 1123 预付账款 account prepaid Qx|H1_6
14 1131 应收股利 dividend receivable
u'Q?T7
15 1132 应收利息 accrued interest receivable rt]S\
21 1231 其他应收款 accounts receivable-others @z6!a
22 1241 坏账准备 had debts reserve
v|Jlf$>
28 1401 材料采购 procurement of materials s}M=
oe
29 1402 在途物资 materials in transit hVoNw6fE
30 1403 原材料 raw materials HgBJf~q~U
32 1406 库存商品 commodity stocks V|Tud
33 1407 发出商品 goods in transit Df07y<>7Q
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ClW'W#*(Y
42 1461 存货跌价准备 reserve against stock price declining a+41|)pt
43 1501 待摊费用 fees to be apportioned *xRc *
:0
45 1521 持有至到期投资 hold investment due KM?1/KZ/~
46 1522 持有至到期投资减值准备 hold investment due reduction reserve KV!<Oq
47 1523 可供出售金融资产 financial assets available for sale ! U0z"
48 1524 长期股权投资 long-term stock ownership investment H{ M)-
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve &!.HuRiuC
50 1526 投资性房地产 investment real eastate qX:B4,|ck
51 1531 长期应收款 long-term account receivable :LJ7ru2
52 1541 未实现融资收益 unrealized financing income khd5 Cf[
54 1601 固定资产 permanent assets U0B2
WmT~Q
55 1602 累计折旧 accumulated depreciation -H(vL=
56 1603 固定资产减值准备permanent assets reduction reserve Q}%tt=KD
57 1604 在建工程 construction in process O0l^*nZ46t
58 1605 工程物资 engineer material SDJH;c0
59 1606 固定资产清理 disposal of fixed assets E+_&HG}a
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing =y ]Jl,_.
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing O>r-]0DI[
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture f*((;*n;
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 I d8wS!W`7
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ,+/zH'U}
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 GrEs1M1]*
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation JV"NZvjN7d
67 1701 无形资产 intangible assets 4z4v\IpB
68 1702 累计摊销 accumulated amortization =fLL|
69 1703 无形资产减值准备 intangible assets reduction reserve I %_MV
70 1711 商誉 business reputation J07O:cjyu
71 1801 长期待摊费用 long-term deferred expenses HB&
&
72 1811 递延所得税资产 deferred income tax assets
@Z(rgF{{
73 1901 待处理财产损溢 waiting assets profit and loss "Tbnxx]J
二、负债类 debt group /F[+13C
74 2001 短期借款 short-term loan a_T,t'6
81 2101 交易性金融负债 transaction financial liabilities 'UwI*EW2S
83 2201 应付票据 notes payable $N+6h#
84 2202 应付账款 account payable w8M2N]&:
85 2205 预收账款 item received in advance 8:;#,Urr
86 2211 应付职工薪酬 employee pay payable mMw;0/n
87 2221 应交税费 tax payable TYS\95<
88 2231 应付股利 dividend payable 9Ld9N;rWm#
89 2232 应付利息 interest payable y0q#R.TOm
90 2241 其他应付款 other account payable q=c/B(II!
97 2401 预提费用 withholding expenses Ueyw;Y
98 2411 预计负债 estimated liabilities W|c.l{A5Q
99 2501 递延收益 deferred income s"#]L44N
100 2601 长期借款 money borrowed for long term lglYJ,
101 2602 长期债券 long-term bond P;91~``b-
106 2801 长期应付款 long-term account payable /)#8)"`nT
107 2802 未确认融资费用 unacknowledged financial charges L/r{xS
108 2811 专项应付款 special accounts payable b](o]O{v
109 2901 递延所得税负债 deferred income tax liabilities CMVS W6
三、共同类 4,1oU|fz
112 3101 衍生工具 derivative tool hY8#b)l~lu
113 3201 套期工具 arbitrage tool Ek .3
114 3202 被套期项目 arbitrage project z]#hWfM4B:
四、所有者权益类 \2DE==M)P
115 4001 实收资本 paid-up capital (O5)wej
116 4002 资本公积 contributed surplus ey1Z/|
117 4101 盈余公积 earned surplus Q_P5MLU>
119 4103 本年利润 profit for the current year xfHyC'?
120 4104 利润分配 allocation of profits ZlR!s!vv
121 4201 库存股 treasury stock V/y=6wUiSl
五、成本类 QlzQ]:dWC
122 5001 生产成本 production cost /8e W@IO.F
123 5101 制造费用 cost of production "E PD2,%S
124 5201 劳务成本 service cost zXre~b03ZS
125 5301 研发支出 research and development expenditures
`BT*,6a
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor R2^iSl%pj
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor moO_-@i
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor jxY-u+B
六、损益类 #)74X%4(
129 6001 主营业务收入 main business income
(K
#A
130 6011 利息收入 金融共用 interest income financial sharing h5onRa*7
135 6051 其他业务收入 other business income B=zMYi
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance `SOhG?Zo
137 6101 公允价值变动损益 sound value flexible loss and profit ^
}#f()
138 6111 投资收益 income on investment @>O&Cpt
142 6301 营业外收入 nonrevenue receipt <5ZJ]W
143 6401 主营业务成本 main business cost Es;;t83p
144 6402 其他业务支出 other business expense *T4ge|zUc
145 6405 营业税金及附加 business tariff and annex 0|C[-ppr
146 6411 利息支出 金融共用 interest expense financial sharing <-)9>c:k
155 6601 销售费用 marketing cost 8~5|KO >F
156 6602 管理费用 managing cost u%opY<h
157 6603 财务费用 financial cost Y><(?
158 6604 勘探费用 exploration expense R<g =\XO'y
159 6701 资产减值损失 loss from asset devaluation *Mi6
160 6711 营业外支出 nonoperating expense `Cj,HI_/*
161 6801 所得税 income tax U42\.V0
162 6901 以前年度损益调整 prior year profit and loss adjustment