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一、资产类 q*7zx_ o
1 1001 库存现金 cash on hand ;IVDr:
2 1002 银行存款 bank deposit <0QH<4
5 1015 其他货币资金 other monetary capital 1e>s{
9 1101 交易性金融资产 transaction monetary assets )Jk0v_ X
11 1121 应收票据 notes receivable :bWUuXVtJ
12 1122 应收账款 Account receivable Q`rF&)Q5
13 1123 预付账款 account prepaid &%s8L\?
14 1131 应收股利 dividend receivable -|Y(V
5]
15 1132 应收利息 accrued interest receivable ;B?DfWX
21 1231 其他应收款 accounts receivable-others %c
[F;ug
22 1241 坏账准备 had debts reserve L. EiO({W
28 1401 材料采购 procurement of materials ~<k,#^
"}X
29 1402 在途物资 materials in transit 0\:(ageY?
30 1403 原材料 raw materials tX@_fYb
32 1406 库存商品 commodity stocks n[]tXrhU
33 1407 发出商品 goods in transit FRS>KO=3
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles \uXcLhXN
42 1461 存货跌价准备 reserve against stock price declining Wt=|
43 1501 待摊费用 fees to be apportioned EC\yzH*X
45 1521 持有至到期投资 hold investment due #SX8=f`K5
46 1522 持有至到期投资减值准备 hold investment due reduction reserve lK4M.QV
?\
47 1523 可供出售金融资产 financial assets available for sale E[*Fz1>
48 1524 长期股权投资 long-term stock ownership investment +Wx{:
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve W3;#fa:[L
50 1526 投资性房地产 investment real eastate ^~$)F_`"
51 1531 长期应收款 long-term account receivable >zhO7,=,
52 1541 未实现融资收益 unrealized financing income nIoPC[%_
54 1601 固定资产 permanent assets :J:,m
55 1602 累计折旧 accumulated depreciation * 0|IXGr
56 1603 固定资产减值准备permanent assets reduction reserve n#:N;T;\a
57 1604 在建工程 construction in process EloMe~a3
58 1605 工程物资 engineer material ?APeR,"V
59 1606 固定资产清理 disposal of fixed assets e+j)~RBnu3
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ,uPJ_oZs
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing '/$d0`3B>
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture '2laTl]`
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@B[ eta
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 7yz4'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 Cz W:L&t
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation wo3wtx
67 1701 无形资产 intangible assets VB?Ohk]<
68 1702 累计摊销 accumulated amortization Y=
]dvc
69 1703 无形资产减值准备 intangible assets reduction reserve KMV=%o
70 1711 商誉 business reputation vi|R(&
71 1801 长期待摊费用 long-term deferred expenses r)1'ePI"
72 1811 递延所得税资产 deferred income tax assets %uoQ9lD'
73 1901 待处理财产损溢 waiting assets profit and loss h[?O+Z^
二、负债类 debt group OKP9CLg9
74 2001 短期借款 short-term loan VL/|tL>E^
81 2101 交易性金融负债 transaction financial liabilities >(<ytn t=
83 2201 应付票据 notes payable 6}(J6T46M[
84 2202 应付账款 account payable 581e+iC~<H
85 2205 预收账款 item received in advance U
TSL
86 2211 应付职工薪酬 employee pay payable dTL5-@
87 2221 应交税费 tax payable sU!6 hk
88 2231 应付股利 dividend payable C-?%uF
89 2232 应付利息 interest payable NO0"* c ;
90 2241 其他应付款 other account payable |8.(XsN
97 2401 预提费用 withholding expenses DwV4o^J:l
98 2411 预计负债 estimated liabilities <97d[/7i
99 2501 递延收益 deferred income U|5nNiJM
100 2601 长期借款 money borrowed for long term $rhgzpZ!X_
101 2602 长期债券 long-term bond u- o--q
106 2801 长期应付款 long-term account payable I0'[!kBF|
107 2802 未确认融资费用 unacknowledged financial charges O4g+D#Lu
108 2811 专项应付款 special accounts payable Bcjx>#3?L
109 2901 递延所得税负债 deferred income tax liabilities 78Aa|AJU
三、共同类 I"t(%2*q
112 3101 衍生工具 derivative tool U^.4Hy&D
113 3201 套期工具 arbitrage tool 'r@:Cz3e*I
114 3202 被套期项目 arbitrage project qA:#iJ8w
四、所有者权益类 Ic{F*nnM
115 4001 实收资本 paid-up capital +e-,ST&w(
116 4002 资本公积 contributed surplus #k$)i[aI-
117 4101 盈余公积 earned surplus 4:sjH.u<
119 4103 本年利润 profit for the current year oM)h#8bq
120 4104 利润分配 allocation of profits * FeQ*`r
121 4201 库存股 treasury stock cNKUu~C+
五、成本类 WnHUE
122 5001 生产成本 production cost 2qHf'
123 5101 制造费用 cost of production i `0v#P
124 5201 劳务成本 service cost =rd|0K"(r
125 5301 研发支出 research and development expenditures J j=;
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor O Lc}_
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor )%X;^(zKM
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor oR~e#<$;
六、损益类 Ln.ZVMZ;
129 6001 主营业务收入 main business income KZbR3mi,
130 6011 利息收入 金融共用 interest income financial sharing D-U<u@A4
135 6051 其他业务收入 other business income Z
/6qG0feJ
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance /?6gdN
137 6101 公允价值变动损益 sound value flexible loss and profit 8*SP~q
138 6111 投资收益 income on investment JTqq0OD}
142 6301 营业外收入 nonrevenue receipt EQe5JFR
143 6401 主营业务成本 main business cost m))<!3
144 6402 其他业务支出 other business expense }6-ZE9H-v
145 6405 营业税金及附加 business tariff and annex
Dw
2Q 'E
146 6411 利息支出 金融共用 interest expense financial sharing ^#):c`
155 6601 销售费用 marketing cost P0i V<T4^
156 6602 管理费用 managing cost !>(RK"KWq]
157 6603 财务费用 financial cost >m'x8xB=
158 6604 勘探费用 exploration expense 5y}
v{Ijt
159 6701 资产减值损失 loss from asset devaluation oW$s
xS
160 6711 营业外支出 nonoperating expense >az;!7~cD
161 6801 所得税 income tax =pIy
162 6901 以前年度损益调整 prior year profit and loss adjustment