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一、资产类 0B[="rTS7#
1 1001 库存现金 cash on hand <KJ/<0l
2 1002 银行存款 bank deposit `A,-@`p
5 1015 其他货币资金 other monetary capital
aR[JD2G
9 1101 交易性金融资产 transaction monetary assets L HyB3V
11 1121 应收票据 notes receivable Ve8=b0&Y#j
12 1122 应收账款 Account receivable 3>3 Kwc~E
13 1123 预付账款 account prepaid 0$(WlP |
14 1131 应收股利 dividend receivable g K+ 4
C
15 1132 应收利息 accrued interest receivable ww)<E`eGi
21 1231 其他应收款 accounts receivable-others gLb`pCo/
22 1241 坏账准备 had debts reserve 2\R'@L*
28 1401 材料采购 procurement of materials 1] d!~
29 1402 在途物资 materials in transit 3(``#7
30 1403 原材料 raw materials FW;m\vu
32 1406 库存商品 commodity stocks *~2, /D
33 1407 发出商品 goods in transit DMs,y{v
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles $ ux,9H'[
42 1461 存货跌价准备 reserve against stock price declining %9
SJ
E
43 1501 待摊费用 fees to be apportioned 3_C|z,\:
45 1521 持有至到期投资 hold investment due &]Q@7Nl7:l
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ['b}QW@Fx
47 1523 可供出售金融资产 financial assets available for sale CYt?,qk-r
48 1524 长期股权投资 long-term stock ownership investment >R|/M`<ph
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve B=U 3
50 1526 投资性房地产 investment real eastate C2.HMgL
51 1531 长期应收款 long-term account receivable :Oy%a'w
52 1541 未实现融资收益 unrealized financing income adlV!k7RG
54 1601 固定资产 permanent assets _PPy44r2
55 1602 累计折旧 accumulated depreciation [RS|gem`
56 1603 固定资产减值准备permanent assets reduction reserve "H2EL}3/]
57 1604 在建工程 construction in process .[YuRLGz
58 1605 工程物资 engineer material !zBhbmlKt
59 1606 固定资产清理 disposal of fixed assets c& < Fr[AK
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 6S},
(=
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing +| *IZ :w)
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture LhN|1f:9:
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 } F E>|1
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture i)\ L:qF5
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 ;$HftG>B
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ' -wj9OU
67 1701 无形资产 intangible assets FOb0uj=(v
68 1702 累计摊销 accumulated amortization 6=kEyJT'
69 1703 无形资产减值准备 intangible assets reduction reserve RXNn[A4xfY
70 1711 商誉 business reputation
_,kj:R.
71 1801 长期待摊费用 long-term deferred expenses \ S_Ou
72 1811 递延所得税资产 deferred income tax assets Cwr~HY
73 1901 待处理财产损溢 waiting assets profit and loss "<6G6?sz
二、负债类 debt group bT</3>+C
74 2001 短期借款 short-term loan #HYr0Tw6`
81 2101 交易性金融负债 transaction financial liabilities e4-@ f%5
83 2201 应付票据 notes payable lVd^
^T*fh
84 2202 应付账款 account payable rUTcpGH
85 2205 预收账款 item received in advance '-QwssE
86 2211 应付职工薪酬 employee pay payable m )8BgCy
87 2221 应交税费 tax payable =pr ` '
88 2231 应付股利 dividend payable a@8v^G
89 2232 应付利息 interest payable ) g0%{dfJ
90 2241 其他应付款 other account payable uOKCAqYa
97 2401 预提费用 withholding expenses JELT o u
98 2411 预计负债 estimated liabilities $yN{-T"
99 2501 递延收益 deferred income w2Us! <x
100 2601 长期借款 money borrowed for long term LI'6R=
101 2602 长期债券 long-term bond ><RpEnWZ<
106 2801 长期应付款 long-term account payable -M~8{buxv
107 2802 未确认融资费用 unacknowledged financial charges m&xW6!x
108 2811 专项应付款 special accounts payable H-WJp <_
109 2901 递延所得税负债 deferred income tax liabilities
Y5f1l UT
三、共同类 Pvz c EV
112 3101 衍生工具 derivative tool v>:Ur}u!D
113 3201 套期工具 arbitrage tool ~Io7]
114 3202 被套期项目 arbitrage project b`(}.r?W
四、所有者权益类 F7 A=GF'
115 4001 实收资本 paid-up capital 4hO!\5-w:
116 4002 资本公积 contributed surplus 7X`l&7IXP
117 4101 盈余公积 earned surplus e%@'5k\SK
119 4103 本年利润 profit for the current year l~1Oef#y
120 4104 利润分配 allocation of profits 'g6\CZw(#
121 4201 库存股 treasury stock QFE :tBHe
五、成本类 ,bXe<L)
122 5001 生产成本 production cost H= @}=aPf
123 5101 制造费用 cost of production
8k2?}/+
124 5201 劳务成本 service cost O $LfuL
125 5301 研发支出 research and development expenditures k@\ iGqo
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor I*o()
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8H;t_B
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor EtJHR
六、损益类 v;BV@E0}x
129 6001 主营业务收入 main business income !-ok"k0,u
130 6011 利息收入 金融共用 interest income financial sharing d<% z
1Dj2
135 6051 其他业务收入 other business income . kQk C:~9
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance bG 7O
137 6101 公允价值变动损益 sound value flexible loss and profit %u? >#
138 6111 投资收益 income on investment 3K o/{f
142 6301 营业外收入 nonrevenue receipt E08 klC0
143 6401 主营业务成本 main business cost WgR).Yx
144 6402 其他业务支出 other business expense T{Gj+7bQ~
145 6405 营业税金及附加 business tariff and annex g=39C>
146 6411 利息支出 金融共用 interest expense financial sharing
w&X<5'G M
155 6601 销售费用 marketing cost |) nZ^Cc
156 6602 管理费用 managing cost ;t'5} ,(FP
157 6603 财务费用 financial cost VA WF3
158 6604 勘探费用 exploration expense pN!}U
qfI-
159 6701 资产减值损失 loss from asset devaluation # ~#R -
160 6711 营业外支出 nonoperating expense # G .ulX
161 6801 所得税 income tax ;QWIsVz
162 6901 以前年度损益调整 prior year profit and loss adjustment
