kG 7]<^Os3
一、资产类 XRARgWj
1 1001 库存现金 cash on hand )(V|d$n
2 1002 银行存款 bank deposit P_6JweN
5 1015 其他货币资金 other monetary capital Wwo'pke
9 1101 交易性金融资产 transaction monetary assets 4BF
\-lq~
11 1121 应收票据 notes receivable wl2P^Pj
12 1122 应收账款 Account receivable !6.}{6b
13 1123 预付账款 account prepaid pbc<326X"
14 1131 应收股利 dividend receivable ' b1k0 9'
15 1132 应收利息 accrued interest receivable >d2U=Yk!
21 1231 其他应收款 accounts receivable-others xDJ@MW#
22 1241 坏账准备 had debts reserve `#J0@ -
28 1401 材料采购 procurement of materials CNP!v\D
29 1402 在途物资 materials in transit '&v.h#<
30 1403 原材料 raw materials '9@} =pE
32 1406 库存商品 commodity stocks +OEqDXR+_
33 1407 发出商品 goods in transit Y]MB/\gj
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles dA4DW
42 1461 存货跌价准备 reserve against stock price declining Ix~_.&
43 1501 待摊费用 fees to be apportioned xb8S)zO]Q
45 1521 持有至到期投资 hold investment due V&e9?5@
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 55LW[Pc
47 1523 可供出售金融资产 financial assets available for sale XM?>#^nC?u
48 1524 长期股权投资 long-term stock ownership investment DD$YMM
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve b&]_5 GGc
50 1526 投资性房地产 investment real eastate :]]#X
~J
51 1531 长期应收款 long-term account receivable #7(?B{i
52 1541 未实现融资收益 unrealized financing income :xwyE(w
54 1601 固定资产 permanent assets -]hk2Q0
55 1602 累计折旧 accumulated depreciation X"hdCY%
56 1603 固定资产减值准备permanent assets reduction reserve *n]f) Jc
57 1604 在建工程 construction in process TjDDvXY
58 1605 工程物资 engineer material g_8A1lt
59 1606 固定资产清理 disposal of fixed assets KAkD" (!
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Ov<EOK+^
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing dC,a~`%O
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture cl,\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 IZ2(F,{o
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture kz30! L
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 P6G&3yPt
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation )SjhOvm
67 1701 无形资产 intangible assets b9Fd}WZz
68 1702 累计摊销 accumulated amortization "2m (*+
69 1703 无形资产减值准备 intangible assets reduction reserve 8_*31Y
70 1711 商誉 business reputation <A~a|A-QFR
71 1801 长期待摊费用 long-term deferred expenses t,P_&0X
72 1811 递延所得税资产 deferred income tax assets c2E*A+V#u
73 1901 待处理财产损溢 waiting assets profit and loss ~9ZW~z'
二、负债类 debt group r%=} e++^%
74 2001 短期借款 short-term loan B
r`a;yT
81 2101 交易性金融负债 transaction financial liabilities 2wX4e0cOI4
83 2201 应付票据 notes payable qz_'v{uAj
84 2202 应付账款 account payable oeKVcVP|'&
85 2205 预收账款 item received in advance (i 2R1HCa
86 2211 应付职工薪酬 employee pay payable t@"i/@8x$
87 2221 应交税费 tax payable H\vd0DD;
88 2231 应付股利 dividend payable sV']p#HK0
89 2232 应付利息 interest payable Acix`-<
90 2241 其他应付款 other account payable &hnI0m=X
97 2401 预提费用 withholding expenses `xXpP"*o}
98 2411 预计负债 estimated liabilities `W=3_
99 2501 递延收益 deferred income #];b+ T
100 2601 长期借款 money borrowed for long term y]U]b G{
101 2602 长期债券 long-term bond U\'HB.P
\
106 2801 长期应付款 long-term account payable VY1&YR}Y
107 2802 未确认融资费用 unacknowledged financial charges o(L8 -F
108 2811 专项应付款 special accounts payable _ J t
109 2901 递延所得税负债 deferred income tax liabilities
-ZVCb@%
三、共同类 .D8|_B
112 3101 衍生工具 derivative tool OL%K
AEnD
113 3201 套期工具 arbitrage tool j0wpaIp
114 3202 被套期项目 arbitrage project zhdS6Gk+
四、所有者权益类 9\ulS2d
115 4001 实收资本 paid-up capital cfZ$V^xM
116 4002 资本公积 contributed surplus uyqu n@q
117 4101 盈余公积 earned surplus hj4mbL
119 4103 本年利润 profit for the current year kfW"vI+d
120 4104 利润分配 allocation of profits U0J_
3W
121 4201 库存股 treasury stock m%s&$
五、成本类 4roqD;5|~|
122 5001 生产成本 production cost m+!T
$$W
123 5101 制造费用 cost of production G2y`yg
124 5201 劳务成本 service cost $p;<1+!
125 5301 研发支出 research and development expenditures b/soU2?^
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Y
n7z#bu
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8\BGL
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor (~IoRhp^
六、损益类 '>:c:Tewy
129 6001 主营业务收入 main business income
?se\?q
130 6011 利息收入 金融共用 interest income financial sharing omoD+
135 6051 其他业务收入 other business income .+d.~jHX
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance PP-U.
137 6101 公允价值变动损益 sound value flexible loss and profit "tF#]iQQ
u
138 6111 投资收益 income on investment 5._1G| 3
142 6301 营业外收入 nonrevenue receipt X/BcS[a
143 6401 主营业务成本 main business cost e0:[,aF`
144 6402 其他业务支出 other business expense J\l'nqS"
145 6405 营业税金及附加 business tariff and annex M 8NWQ^Y
146 6411 利息支出 金融共用 interest expense financial sharing DJJd_
155 6601 销售费用 marketing cost IzI2w6a
156 6602 管理费用 managing cost {A`J0ol<B9
157 6603 财务费用 financial cost =kP|TR!o-
158 6604 勘探费用 exploration expense :B7dxE9[r
159 6701 资产减值损失 loss from asset devaluation !)4'[5t"U
160 6711 营业外支出 nonoperating expense = 9!|%j
161 6801 所得税 income tax HT%'dZ1
162 6901 以前年度损益调整 prior year profit and loss adjustment