w/^_w5
一、资产类 lN&+<>a
1 1001 库存现金 cash on hand CIui9XN
U
2 1002 银行存款 bank deposit |"PS e~ u
5 1015 其他货币资金 other monetary capital $EHF
f$M
9 1101 交易性金融资产 transaction monetary assets )Tieef*Q~
11 1121 应收票据 notes receivable KWxTN|>
12 1122 应收账款 Account receivable (t){o>l
13 1123 预付账款 account prepaid 3dz{"hV
14 1131 应收股利 dividend receivable <
)pPq+
15 1132 应收利息 accrued interest receivable 9B![l=Gh
21 1231 其他应收款 accounts receivable-others W\($LD"X
22 1241 坏账准备 had debts reserve E,F^!4 rJ$
28 1401 材料采购 procurement of materials ]#[4eaCg
29 1402 在途物资 materials in transit kL8E#
30 1403 原材料 raw materials w:9`R<L
32 1406 库存商品 commodity stocks w_V A:]j4
33 1407 发出商品 goods in transit wpp!H<')
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles QOgGL1)7-
42 1461 存货跌价准备 reserve against stock price declining }9^'etD
43 1501 待摊费用 fees to be apportioned <2oMk#Ng^
45 1521 持有至到期投资 hold investment due [MQ* =*
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Tay$::V
47 1523 可供出售金融资产 financial assets available for sale $tF\7.e@
48 1524 长期股权投资 long-term stock ownership investment {0lu>?<
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve mZXtHFMu
50 1526 投资性房地产 investment real eastate iITMBS`}
51 1531 长期应收款 long-term account receivable 3#x1(+c6
52 1541 未实现融资收益 unrealized financing income k]C k%[d
54 1601 固定资产 permanent assets 8KN3|)
55 1602 累计折旧 accumulated depreciation YcV^Fqi!
56 1603 固定资产减值准备permanent assets reduction reserve HL]J=Gh
57 1604 在建工程 construction in process 1JUj e
58 1605 工程物资 engineer material Nmd{C(^o
59 1606 固定资产清理 disposal of fixed assets n!AW9]
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]%I\FefT
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3.Yg3&"Z
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 6&5D4
V
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 j^;P=L0=
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture u Fw1%
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 e v0>j4Q
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation pouXt-%2X
67 1701 无形资产 intangible assets T`pDjT
68 1702 累计摊销 accumulated amortization 2@?X>,
69 1703 无形资产减值准备 intangible assets reduction reserve
qou\4YZ
70 1711 商誉 business reputation ?&zi{N
71 1801 长期待摊费用 long-term deferred expenses ji>LBbnHdE
72 1811 递延所得税资产 deferred income tax assets .gGO+8[N*
73 1901 待处理财产损溢 waiting assets profit and loss PH&Qw2(Sx
二、负债类 debt group 2z"<m2a
74 2001 短期借款 short-term loan g\q4-
81 2101 交易性金融负债 transaction financial liabilities aeI0;u
83 2201 应付票据 notes payable 7.Z-
84 2202 应付账款 account payable T)%6"rPL3!
85 2205 预收账款 item received in advance TQKcPVlE
86 2211 应付职工薪酬 employee pay payable ? %8%1d
87 2221 应交税费 tax payable fVgN8b|&'
88 2231 应付股利 dividend payable D
vvi)/<
89 2232 应付利息 interest payable ?<BI)[B
90 2241 其他应付款 other account payable 'K02T:\iZ
97 2401 预提费用 withholding expenses CbW[_\
98 2411 预计负债 estimated liabilities ?%su?L
99 2501 递延收益 deferred income [0105l5
100 2601 长期借款 money borrowed for long term +c!HXX
101 2602 长期债券 long-term bond MRXw)NAw
106 2801 长期应付款 long-term account payable PYWFz
107 2802 未确认融资费用 unacknowledged financial charges K
AD2_@l
108 2811 专项应付款 special accounts payable 8m=R"
%h
109 2901 递延所得税负债 deferred income tax liabilities ]T|$nwQ
三、共同类 ]Jm\k'u[
112 3101 衍生工具 derivative tool N8df1>mW
113 3201 套期工具 arbitrage tool *k; bkd4x
114 3202 被套期项目 arbitrage project 6it
[i@*"
四、所有者权益类 Mh2b!B
115 4001 实收资本 paid-up capital 7P(jM
alq
116 4002 资本公积 contributed surplus D!OY <?
117 4101 盈余公积 earned surplus EI*~VFx
119 4103 本年利润 profit for the current year N>YSXh`W`y
120 4104 利润分配 allocation of profits DZ\ '7%c
121 4201 库存股 treasury stock R4VX*qkB
五、成本类 *k_<|{>j(
122 5001 生产成本 production cost 4i{Xs5z
k
123 5101 制造费用 cost of production ^X+qut+~
124 5201 劳务成本 service cost &L5
)v\z
125 5301 研发支出 research and development expenditures xM!9$v
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor kvbW^pl
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor mD.6cV
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T fkGkVR
六、损益类 gED|2%BXb
129 6001 主营业务收入 main business income RQ[/s
lg
130 6011 利息收入 金融共用 interest income financial sharing "_LqIW1
135 6051 其他业务收入 other business income ~Gmt,l!b
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Kr'? h'F
137 6101 公允价值变动损益 sound value flexible loss and profit g
(X`.0
138 6111 投资收益 income on investment `Mt|+iT$p
142 6301 营业外收入 nonrevenue receipt p`A2^FS)
143 6401 主营业务成本 main business cost &+@`Si=
144 6402 其他业务支出 other business expense zj]
g
^c;
145 6405 营业税金及附加 business tariff and annex 'h0>]A 2|X
146 6411 利息支出 金融共用 interest expense financial sharing !~%DR~^`
155 6601 销售费用 marketing cost !ry+{v+A
156 6602 管理费用 managing cost I<sUB4T>#W
157 6603 财务费用 financial cost "=
%"@"<)
158 6604 勘探费用 exploration expense gg rYf*
159 6701 资产减值损失 loss from asset devaluation "P@ SR`v#
160 6711 营业外支出 nonoperating expense
Hcg7u7M{
161 6801 所得税 income tax "0Z/|&
162 6901 以前年度损益调整 prior year profit and loss adjustment