s >e=?W
一、资产类 -`<kCW"
1 1001 库存现金 cash on hand hc~s"Atck
2 1002 银行存款 bank deposit {S,l_d+(
5 1015 其他货币资金 other monetary capital uvtF_P/
9 1101 交易性金融资产 transaction monetary assets ktj]:rCkF
11 1121 应收票据 notes receivable @Gx.q&H
12 1122 应收账款 Account receivable +6UVn\9Q
13 1123 预付账款 account prepaid S>.SSXlM
14 1131 应收股利 dividend receivable j;s"q]"x]
15 1132 应收利息 accrued interest receivable
RRmLd/(
21 1231 其他应收款 accounts receivable-others =:D aS`~V
22 1241 坏账准备 had debts reserve =0^Ruh
28 1401 材料采购 procurement of materials _7IKzUn9g[
29 1402 在途物资 materials in transit \cC%!4
30 1403 原材料 raw materials { T4
32 1406 库存商品 commodity stocks &C_'p {G
33 1407 发出商品 goods in transit !,[C]Q1
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ZZcEt
42 1461 存货跌价准备 reserve against stock price declining _Dym{!t
43 1501 待摊费用 fees to be apportioned <,3^|$c%
45 1521 持有至到期投资 hold investment due dY@WI[yog
46 1522 持有至到期投资减值准备 hold investment due reduction reserve NG
47 1523 可供出售金融资产 financial assets available for sale }| J79s2M
48 1524 长期股权投资 long-term stock ownership investment WA]c=4S
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve G2t;DN(
50 1526 投资性房地产 investment real eastate BhM'@g*
51 1531 长期应收款 long-term account receivable nA
P.^_K
52 1541 未实现融资收益 unrealized financing income 8'<-
:KG
54 1601 固定资产 permanent assets }:u~K;O87
55 1602 累计折旧 accumulated depreciation p!sWYui
56 1603 固定资产减值准备permanent assets reduction reserve [[>wB[w
57 1604 在建工程 construction in process o4*+T8[|5
58 1605 工程物资 engineer material 0G7K8`a
59 1606 固定资产清理 disposal of fixed assets \2ZPj)&-E
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing xEf'Bmebk
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing
Zm=(+
f
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture k$
H%.l;E
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 kGdt1N[
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Cl^\OZN\=
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 f>piHh?
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9AxCiT.
67 1701 无形资产 intangible assets C0S^h<iSe*
68 1702 累计摊销 accumulated amortization R
zf
69 1703 无形资产减值准备 intangible assets reduction reserve BT)X8>ct
70 1711 商誉 business reputation k]5Bykf`Ky
71 1801 长期待摊费用 long-term deferred expenses BNd^qB ?
72 1811 递延所得税资产 deferred income tax assets @O@GRq&V
73 1901 待处理财产损溢 waiting assets profit and loss :4MB]v[K
二、负债类 debt group SfJ./ny
74 2001 短期借款 short-term loan Ga# :P F0
81 2101 交易性金融负债 transaction financial liabilities qZ}P*+`Q
83 2201 应付票据 notes payable UJfEC0
84 2202 应付账款 account payable N@Y ljz
|
85 2205 预收账款 item received in advance C8vOE`U,J
86 2211 应付职工薪酬 employee pay payable ]UH`Pdlt
87 2221 应交税费 tax payable /1x,h"T\<
88 2231 应付股利 dividend payable taFn![}/!g
89 2232 应付利息 interest payable :JfE QIN
90 2241 其他应付款 other account payable d?:=PH
97 2401 预提费用 withholding expenses ]u4Hk?j~<
98 2411 预计负债 estimated liabilities v^ zu:Z*
99 2501 递延收益 deferred income &^}6
9
100 2601 长期借款 money borrowed for long term yU8{i&w4
101 2602 长期债券 long-term bond wjh=Q
106 2801 长期应付款 long-term account payable VQ0fS!5'
107 2802 未确认融资费用 unacknowledged financial charges H ,+?
t
108 2811 专项应付款 special accounts payable 1Wm)rXW[x
109 2901 递延所得税负债 deferred income tax liabilities AJSx%?h:6
三、共同类 RRGWC$>?
112 3101 衍生工具 derivative tool V5GW:QT
113 3201 套期工具 arbitrage tool &g.@u~SI1
114 3202 被套期项目 arbitrage project ?Y:8eD"*
四、所有者权益类 %I-+Ead0i
115 4001 实收资本 paid-up capital ;x:rZV/
116 4002 资本公积 contributed surplus '=1KVE^Fk
117 4101 盈余公积 earned surplus 'v\L @"
119 4103 本年利润 profit for the current year =QK$0r]c'k
120 4104 利润分配 allocation of profits H|ER
121 4201 库存股 treasury stock `)T~psT
五、成本类 I! > \#K
122 5001 生产成本 production cost $&<uT
123 5101 制造费用 cost of production ~BDu$
124 5201 劳务成本 service cost Mz1G5xcl
125 5301 研发支出 research and development expenditures oyNSh8c7c
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor E\IlF 6
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor B*~5)}1op
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor u`olW%C/T
六、损益类 - !>}_AH
129 6001 主营业务收入 main business income t=u
Qb=
130 6011 利息收入 金融共用 interest income financial sharing AgRjr"hF*e
135 6051 其他业务收入 other business income ,_X/Gb6)
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance >[Ye
137 6101 公允价值变动损益 sound value flexible loss and profit 63.wL0~
138 6111 投资收益 income on investment Zum0J{l
h
142 6301 营业外收入 nonrevenue receipt Kh4$ wwn
143 6401 主营业务成本 main business cost RP
IyO
144 6402 其他业务支出 other business expense _:X|.
W
145 6405 营业税金及附加 business tariff and annex *J+_|_0nlW
146 6411 利息支出 金融共用 interest expense financial sharing "Vr[4&`
155 6601 销售费用 marketing cost =xsTDjH>
156 6602 管理费用 managing cost 9_QP !,
157 6603 财务费用 financial cost 2-"0 ^n{
158 6604 勘探费用 exploration expense 0vVV%,v
159 6701 资产减值损失 loss from asset devaluation =)E,8L
160 6711 营业外支出 nonoperating expense H)aQ3T4N5
161 6801 所得税 income tax w|CZ7|6
162 6901 以前年度损益调整 prior year profit and loss adjustment