#^xiv/sV
一、资产类 Vk{0)W7
1 1001 库存现金 cash on hand _EjS(.e/=
2 1002 银行存款 bank deposit z$%ntN#eNA
5 1015 其他货币资金 other monetary capital VUagZ7
p
9 1101 交易性金融资产 transaction monetary assets vJ
mE}
11 1121 应收票据 notes receivable <bIAq8
12 1122 应收账款 Account receivable mZMLDs:
13 1123 预付账款 account prepaid qhL e[[>
14 1131 应收股利 dividend receivable EDL<J1%
15 1132 应收利息 accrued interest receivable U%w?muJW
21 1231 其他应收款 accounts receivable-others CZ|Y o
22 1241 坏账准备 had debts reserve f0MHh5
28 1401 材料采购 procurement of materials l.>QO ;
29 1402 在途物资 materials in transit ,B!u*
30 1403 原材料 raw materials GS<,adD
32 1406 库存商品 commodity stocks is#?O5:2
33 1407 发出商品 goods in transit 3u+~!yz
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles {Qlvj.X
w
42 1461 存货跌价准备 reserve against stock price declining !{r Gt`y
43 1501 待摊费用 fees to be apportioned :+!hR4Z~\;
45 1521 持有至到期投资 hold investment due #sAEIk/
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ExY
~.
47 1523 可供出售金融资产 financial assets available for sale rf^1%Zo:
48 1524 长期股权投资 long-term stock ownership investment Z</$~
T
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve _g$6vx&
50 1526 投资性房地产 investment real eastate V&)-u(s_S/
51 1531 长期应收款 long-term account receivable `Z/"Dd;F^3
52 1541 未实现融资收益 unrealized financing income <@@.~Qm'
54 1601 固定资产 permanent assets oy/#,R_n%
55 1602 累计折旧 accumulated depreciation YI&^j2
56 1603 固定资产减值准备permanent assets reduction reserve eX;"kO
57 1604 在建工程 construction in process 9b()ck-\F#
58 1605 工程物资 engineer material *<s|WLMG
59 1606 固定资产清理 disposal of fixed assets Y
1LE.{
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing `4(k ?Pk2
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing d}ue/hdw
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture =;^2#UxXA&
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 XZIj' a0d
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ? 0nbvV5v7
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 /d8P
Dc "
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation F9-xp7T
67 1701 无形资产 intangible assets GP`_R
68 1702 累计摊销 accumulated amortization 3ef]3
69 1703 无形资产减值准备 intangible assets reduction reserve 6S<J'9sE
70 1711 商誉 business reputation </qXKEu`_
71 1801 长期待摊费用 long-term deferred expenses z1(rHJd
72 1811 递延所得税资产 deferred income tax assets ]?b#~
73 1901 待处理财产损溢 waiting assets profit and loss 60^dzi!vs
二、负债类 debt group M
(I 2M
74 2001 短期借款 short-term loan vKol@7%N
81 2101 交易性金融负债 transaction financial liabilities p>65(&N,
83 2201 应付票据 notes payable lN{-}f;TN
84 2202 应付账款 account payable ]NG`MZ
85 2205 预收账款 item received in advance ),dXaP[
86 2211 应付职工薪酬 employee pay payable G|IO~o0+
87 2221 应交税费 tax payable /_aFQ>.4n
88 2231 应付股利 dividend payable ] 6M- s
89 2232 应付利息 interest payable iHWl%]7sN
90 2241 其他应付款 other account payable n\wO[l)
97 2401 预提费用 withholding expenses NR^z!+oSR
98 2411 预计负债 estimated liabilities r5tv9#4]
99 2501 递延收益 deferred income rjx6Ad/\
100 2601 长期借款 money borrowed for long term ZIkXy*<(
101 2602 长期债券 long-term bond /nGsl<
106 2801 长期应付款 long-term account payable
`NyvJt^<
107 2802 未确认融资费用 unacknowledged financial charges ;la(Q~#
108 2811 专项应付款 special accounts payable ~48Uch\LG:
109 2901 递延所得税负债 deferred income tax liabilities >/ W:*^g)
三、共同类 N1+%[Uh9)
112 3101 衍生工具 derivative tool "*XR'9~7
113 3201 套期工具 arbitrage tool &37QUdp+p
114 3202 被套期项目 arbitrage project ![{> f6{J
四、所有者权益类 %R-"5?eTtu
115 4001 实收资本 paid-up capital (lTM^3
}
116 4002 资本公积 contributed surplus W
?5^cEF
117 4101 盈余公积 earned surplus
jrZM
119 4103 本年利润 profit for the current year ^szCf|SM
120 4104 利润分配 allocation of profits Nt'(JAZ;
121 4201 库存股 treasury stock Xr6UN{_-
五、成本类 Et4gRS)\
122 5001 生产成本 production cost e>z3\4
123 5101 制造费用 cost of production Ef:.)!;jy
124 5201 劳务成本 service cost H'&x4[J:
125 5301 研发支出 research and development expenditures ^MKvZ DOP
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ,*}SfCon
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor egK,e?~
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ]'EtLFv)
六、损益类 : H0+} =
129 6001 主营业务收入 main business income L6J=m#Ld
130 6011 利息收入 金融共用 interest income financial sharing nO,<`}pV
135 6051 其他业务收入 other business income ZGH2
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ^CDQ75tR
137 6101 公允价值变动损益 sound value flexible loss and profit |Q?IV5%$
138 6111 投资收益 income on investment OB>Pk_eQK
142 6301 营业外收入 nonrevenue receipt |!aMj8i2
143 6401 主营业务成本 main business cost aS-rRL|\L
144 6402 其他业务支出 other business expense DnMfHG[<
145 6405 营业税金及附加 business tariff and annex /P Qz$e-!Y
146 6411 利息支出 金融共用 interest expense financial sharing "U4Sn'&h@
155 6601 销售费用 marketing cost 5BN!uUkm+
156 6602 管理费用 managing cost ~(~fuDT~O
157 6603 财务费用 financial cost v\'Eo*4
158 6604 勘探费用 exploration expense wm=!tx\`k
159 6701 资产减值损失 loss from asset devaluation `h+ sSIko
160 6711 营业外支出 nonoperating expense Fi14_{
161 6801 所得税 income tax hdXdz aNS
162 6901 以前年度损益调整 prior year profit and loss adjustment