^: V6=
一、资产类 'miY"L:| O
1 1001 库存现金 cash on hand 'y: +w{I2o
2 1002 银行存款 bank deposit rt!Uix&
5 1015 其他货币资金 other monetary capital l*4_
9 1101 交易性金融资产 transaction monetary assets [- x]%
11 1121 应收票据 notes receivable q+Qrc]>-f
12 1122 应收账款 Account receivable JclG*/Wjg4
13 1123 预付账款 account prepaid xcu:'7'K[
14 1131 应收股利 dividend receivable lJXi hr
15 1132 应收利息 accrued interest receivable h*zHmkFR
21 1231 其他应收款 accounts receivable-others 0%hOB :
22 1241 坏账准备 had debts reserve , W&::/2<7
28 1401 材料采购 procurement of materials Z<Ke /Xi
29 1402 在途物资 materials in transit @D&}ZV=J
30 1403 原材料 raw materials iN@+,]Yjl
32 1406 库存商品 commodity stocks hX sH9R
33 1407 发出商品 goods in transit b+ v!3|
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles y@Ga9bI7
42 1461 存货跌价准备 reserve against stock price declining 9^1.nE(R&
43 1501 待摊费用 fees to be apportioned y e1hcQ
45 1521 持有至到期投资 hold investment due 7<3eB)S
46 1522 持有至到期投资减值准备 hold investment due reduction reserve &o*f*(C2
47 1523 可供出售金融资产 financial assets available for sale }c0EGoU}?
48 1524 长期股权投资 long-term stock ownership investment 9"mcN3x:\e
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve IgU65p
50 1526 投资性房地产 investment real eastate x*z$4)RP
51 1531 长期应收款 long-term account receivable ! 8i[.EAT
52 1541 未实现融资收益 unrealized financing income hiA%Tq?
54 1601 固定资产 permanent assets ZA/:\6gm
55 1602 累计折旧 accumulated depreciation ax+P) yz
56 1603 固定资产减值准备permanent assets reduction reserve }CXL\, ;
57 1604 在建工程 construction in process `}9j vR5
58 1605 工程物资 engineer material 4XL]~3 c
59 1606 固定资产清理 disposal of fixed assets s+yX82Y
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing !9JK95;
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ")ZsY9-P
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $j!VJGVG
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture H- aSLc
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
^qlfdf
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 5PU$D`7it
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 34\:1z+s M
67 1701 无形资产 intangible assets Z39I*-6F9W
68 1702 累计摊销 accumulated amortization Q:~>$5Em5
69 1703 无形资产减值准备 intangible assets reduction reserve %.*?i9}
70 1711 商誉 business reputation
XQ]5W(EP
71 1801 长期待摊费用 long-term deferred expenses w- .= u3
72 1811 递延所得税资产 deferred income tax assets 92HxZ*t7km
73 1901 待处理财产损溢 waiting assets profit and loss ?~>#(Q
二、负债类 debt group JQ .w6aE
74 2001 短期借款 short-term loan H6PS7g"
81 2101 交易性金融负债 transaction financial liabilities E
_DSf
83 2201 应付票据 notes payable #R wqEZ
84 2202 应付账款 account payable ? 3
l4U
85 2205 预收账款 item received in advance 0
au\X$)Q
86 2211 应付职工薪酬 employee pay payable D.\ s mk
87 2221 应交税费 tax payable X3j<H QcK
88 2231 应付股利 dividend payable 3bp'UEF^k
89 2232 应付利息 interest payable z rV
90 2241 其他应付款 other account payable On{p(| l
97 2401 预提费用 withholding expenses p;
VHg
98 2411 预计负债 estimated liabilities K
qt,sJ
99 2501 递延收益 deferred income L:g!f
100 2601 长期借款 money borrowed for long term ZiS<vWa3R
101 2602 长期债券 long-term bond ~ST7@-D0
106 2801 长期应付款 long-term account payable #D-L>7,jA
107 2802 未确认融资费用 unacknowledged financial charges ;w_f ^R #
108 2811 专项应付款 special accounts payable hh!^^emo
109 2901 递延所得税负债 deferred income tax liabilities .v3~2r*&
三、共同类 P|Ojt I
112 3101 衍生工具 derivative tool `/mcjKQ&9y
113 3201 套期工具 arbitrage tool 'y?(s
+
114 3202 被套期项目 arbitrage project loLN
~6
四、所有者权益类 {)QSx
O
115 4001 实收资本 paid-up capital i$A0_ZJKjZ
116 4002 资本公积 contributed surplus hK t c
117 4101 盈余公积 earned surplus MWS=$N)v*
119 4103 本年利润 profit for the current year 0{P Rv./`
120 4104 利润分配 allocation of profits mqg[2VTRP
121 4201 库存股 treasury stock T*%Q s&x ;
五、成本类 ?4U|6|1
122 5001 生产成本 production cost 3 UBg"1IC
123 5101 制造费用 cost of production d|9B3I*I
124 5201 劳务成本 service cost Q( C\X
125 5301 研发支出 research and development expenditures 9(>l trA
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *$ihNX]YG
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor gt1W_ C\
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor P2S$Dk_<\X
六、损益类 JZ5N Q)sX
129 6001 主营业务收入 main business income xJ|3}o:,
130 6011 利息收入 金融共用 interest income financial sharing X=<-rFW
135 6051 其他业务收入 other business income $~V,.RD
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance s4RqMO5eI
137 6101 公允价值变动损益 sound value flexible loss and profit 2<*DL 6
138 6111 投资收益 income on investment 2U-F}Z
142 6301 营业外收入 nonrevenue receipt y/ #{pyJ
143 6401 主营业务成本 main business cost g $\Z-!(
144 6402 其他业务支出 other business expense < xm>_
~,w
145 6405 营业税金及附加 business tariff and annex F;mK)
Q-
146 6411 利息支出 金融共用 interest expense financial sharing v}v! hs Q
155 6601 销售费用 marketing cost Q]Fm
4
156 6602 管理费用 managing cost Sn\S `D
157 6603 财务费用 financial cost ]Hp o[IF
158 6604 勘探费用 exploration expense Khbk v
159 6701 资产减值损失 loss from asset devaluation do2~LmeW
160 6711 营业外支出 nonoperating expense F] hKi`@
161 6801 所得税 income tax g9fS |T
162 6901 以前年度损益调整 prior year profit and loss adjustment
