.LR>&N _U
一、资产类 .{Oq)^!ot
1 1001 库存现金 cash on hand >!.9g
2 1002 银行存款 bank deposit M
F: Eu
5 1015 其他货币资金 other monetary capital !z
5d+ M
9 1101 交易性金融资产 transaction monetary assets i4rF~'h@
11 1121 应收票据 notes receivable #zs\Z]3#
12 1122 应收账款 Account receivable wT yM9wz&
13 1123 预付账款 account prepaid iZ\z!tH R
14 1131 应收股利 dividend receivable Bt3=/<.\
15 1132 应收利息 accrued interest receivable S]=Vr%irX
21 1231 其他应收款 accounts receivable-others A'(F%0NF6
22 1241 坏账准备 had debts reserve yLOLv6g~e
28 1401 材料采购 procurement of materials fGWK&nONyk
29 1402 在途物资 materials in transit }_;!E@
30 1403 原材料 raw materials i]?xM2(N
32 1406 库存商品 commodity stocks &:K? -ac
33 1407 发出商品 goods in transit vGT.(:\-,
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles <j3HT"^[D
42 1461 存货跌价准备 reserve against stock price declining C
P{h+yCj
43 1501 待摊费用 fees to be apportioned S\!E;p
45 1521 持有至到期投资 hold investment due !OgoV22
46 1522 持有至到期投资减值准备 hold investment due reduction reserve J3+8s[oJ>
47 1523 可供出售金融资产 financial assets available for sale 7b2<,
.E
48 1524 长期股权投资 long-term stock ownership investment |R/50axI
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve (C@@e'e
50 1526 投资性房地产 investment real eastate yo?Q%w'Nh
51 1531 长期应收款 long-term account receivable mP[u[|]
52 1541 未实现融资收益 unrealized financing income lXKZNCL
54 1601 固定资产 permanent assets uZI a-b
55 1602 累计折旧 accumulated depreciation 9(j!#`O7&
56 1603 固定资产减值准备permanent assets reduction reserve cpnwx1q@
57 1604 在建工程 construction in process qDb}b d5
58 1605 工程物资 engineer material uK5x[m
59 1606 固定资产清理 disposal of fixed assets eCd?.e0@j
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Ntiz-qW
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing \9QOrjiw
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *$D-6}Oay
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 'v
X"l
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture J[wXG6M
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 )aSkUytg"
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation H]X)@n>
67 1701 无形资产 intangible assets cyNLeg+O*
68 1702 累计摊销 accumulated amortization Y&:i^k
69 1703 无形资产减值准备 intangible assets reduction reserve !F)oX7"
70 1711 商誉 business reputation {hz:[
71 1801 长期待摊费用 long-term deferred expenses ow[qpP[
72 1811 递延所得税资产 deferred income tax assets nVzo=+Yp
73 1901 待处理财产损溢 waiting assets profit and loss M7
!"
t
二、负债类 debt group fif<[Ax
74 2001 短期借款 short-term loan HXI}f\6x
81 2101 交易性金融负债 transaction financial liabilities m@~x*+Iz
83 2201 应付票据 notes payable )zo ;r!eP
84 2202 应付账款 account payable Kx0dOkE
85 2205 预收账款 item received in advance R0}%
86 2211 应付职工薪酬 employee pay payable sf0U(XYQ^
87 2221 应交税费 tax payable yk2j&}M
88 2231 应付股利 dividend payable X2v'9 x
89 2232 应付利息 interest payable vE(Hy&Q&
90 2241 其他应付款 other account payable e_TDO
97 2401 预提费用 withholding expenses p;Kr664
98 2411 预计负债 estimated liabilities aK'r=NU
99 2501 递延收益 deferred income rI/KrBM
100 2601 长期借款 money borrowed for long term ]U%Tm>s.
101 2602 长期债券 long-term bond n TG|
Isa
106 2801 长期应付款 long-term account payable ( Iew%U
107 2802 未确认融资费用 unacknowledged financial charges $ 1U%E
108 2811 专项应付款 special accounts payable <H 6Uo#ao
109 2901 递延所得税负债 deferred income tax liabilities
N=9lA0y+
三、共同类 PAkW[;GSDh
112 3101 衍生工具 derivative tool t/|^N
t@XT
113 3201 套期工具 arbitrage tool y e'5A
114 3202 被套期项目 arbitrage project g\'sGt3 O
四、所有者权益类 BL67sva;
115 4001 实收资本 paid-up capital $hio(
116 4002 资本公积 contributed surplus G>x0}c
117 4101 盈余公积 earned surplus E<dN=#f6
119 4103 本年利润 profit for the current year uE(w$2Wi
120 4104 利润分配 allocation of profits Xl;N=fc
121 4201 库存股 treasury stock k1J}9HNYR
五、成本类 2uIAnbW]M
122 5001 生产成本 production cost {NR~>=~K-
123 5101 制造费用 cost of production odDt.gQXU
124 5201 劳务成本 service cost X6RM2
125 5301 研发支出 research and development expenditures n:P}K?lg
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor zYgLGwi{
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor kWFR(J&R
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor A7H=#L+C
六、损益类 OK=t)6&b
129 6001 主营业务收入 main business income }
qTvUs
130 6011 利息收入 金融共用 interest income financial sharing RswR DLl
135 6051 其他业务收入 other business income ']Z8C)tK
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )1/O_N6C
137 6101 公允价值变动损益 sound value flexible loss and profit [z\*Zg
138 6111 投资收益 income on investment 1a<~Rmcil
142 6301 营业外收入 nonrevenue receipt \B)<<[ $
143 6401 主营业务成本 main business cost UWI5/R
144 6402 其他业务支出 other business expense M:x(_Lu
145 6405 营业税金及附加 business tariff and annex JS9q'd
146 6411 利息支出 金融共用 interest expense financial sharing
VMp6s%m
155 6601 销售费用 marketing cost U|=y&a2Rb
156 6602 管理费用 managing cost -IE;5f#e
157 6603 财务费用 financial cost NQmDm!-4
158 6604 勘探费用 exploration expense D$\ EZ
159 6701 资产减值损失 loss from asset devaluation `|R{^Sk1o
160 6711 营业外支出 nonoperating expense ",a
fv{C
161 6801 所得税 income tax M5]wU
162 6901 以前年度损益调整 prior year profit and loss adjustment