f< nK;
一、资产类 D)l\zs%ie
1 1001 库存现金 cash on hand !O }e)t
2 1002 银行存款 bank deposit
c C|
5 1015 其他货币资金 other monetary capital 4b`Fi@J\
9 1101 交易性金融资产 transaction monetary assets c+T`X? .j
11 1121 应收票据 notes receivable YO?o$Hv16
12 1122 应收账款 Account receivable 02%~HBS
13 1123 预付账款 account prepaid }lhk;#r
14 1131 应收股利 dividend receivable P O
0Od z
15 1132 应收利息 accrued interest receivable >
hq{:m
21 1231 其他应收款 accounts receivable-others E]g6|,4~-
22 1241 坏账准备 had debts reserve 8\:>;XG6f
28 1401 材料采购 procurement of materials n+Conp/
29 1402 在途物资 materials in transit w L>*WLf
R
30 1403 原材料 raw materials B"#pv
JN
32 1406 库存商品 commodity stocks gGBR
fq>
33 1407 发出商品 goods in transit -r_\=<(
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles qp#Euq6
42 1461 存货跌价准备 reserve against stock price declining ]GCw3r(!
43 1501 待摊费用 fees to be apportioned -b8SaLak
45 1521 持有至到期投资 hold investment due )D'# >!Y
46 1522 持有至到期投资减值准备 hold investment due reduction reserve z[R
dM#L
47 1523 可供出售金融资产 financial assets available for sale i[FYR;C
48 1524 长期股权投资 long-term stock ownership investment {}iS5[H]
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve KHC Fz
50 1526 投资性房地产 investment real eastate 0Bkz)4R
51 1531 长期应收款 long-term account receivable !Icznou\
52 1541 未实现融资收益 unrealized financing income '/9MN;_
54 1601 固定资产 permanent assets \+Y=}P >
55 1602 累计折旧 accumulated depreciation DrAIQ7Jd
56 1603 固定资产减值准备permanent assets reduction reserve "-MB U
57 1604 在建工程 construction in process I5g|)Y Q
58 1605 工程物资 engineer material V6((5o#
59 1606 固定资产清理 disposal of fixed assets 9kqR-T|Q
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Ly n{Uag
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing n <> ^cD
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Fn4yx~ 0
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 UGgo;e
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture F:jtzy"
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 /0|1xHs
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >t'A1`W
67 1701 无形资产 intangible assets )t7
MD(
68 1702 累计摊销 accumulated amortization |
S@
69 1703 无形资产减值准备 intangible assets reduction reserve t:P]b
p^#
70 1711 商誉 business reputation 8 *{jxN'M
71 1801 长期待摊费用 long-term deferred expenses f2SJ4"X
72 1811 递延所得税资产 deferred income tax assets u(f;4`
73 1901 待处理财产损溢 waiting assets profit and loss QXL .4r%
二、负债类 debt group LN<rBF[_:f
74 2001 短期借款 short-term loan U#iW1jPE2
81 2101 交易性金融负债 transaction financial liabilities gV\Y>y4v
83 2201 应付票据 notes payable ycOnPTh
84 2202 应付账款 account payable F|.tn`j]U
85 2205 预收账款 item received in advance 2|B@s3 a
86 2211 应付职工薪酬 employee pay payable ,C 0y3pL
87 2221 应交税费 tax payable Z0y~%[1X
88 2231 应付股利 dividend payable ! ?+0O]`}
89 2232 应付利息 interest payable ;XjX v'
90 2241 其他应付款 other account payable :5T=y @
97 2401 预提费用 withholding expenses l=Pw
yJ
98 2411 预计负债 estimated liabilities cT/mi": 8{
99 2501 递延收益 deferred income P(Zj}tGN
100 2601 长期借款 money borrowed for long term <u0 }&/
101 2602 长期债券 long-term bond k&f/f
106 2801 长期应付款 long-term account payable iPWr-
107 2802 未确认融资费用 unacknowledged financial charges H`URJ8k$Q
108 2811 专项应付款 special accounts payable gn~ ^Ajo
109 2901 递延所得税负债 deferred income tax liabilities .j|uf[?h
三、共同类 O#O" ]A
112 3101 衍生工具 derivative tool g`C8ouy
113 3201 套期工具 arbitrage tool 7w8 UnPuM
114 3202 被套期项目 arbitrage project 98?O[=
四、所有者权益类 v.>K
)%`#
115 4001 实收资本 paid-up capital 8+".r2*_iO
116 4002 资本公积 contributed surplus i^A=nsD`
117 4101 盈余公积 earned surplus '!?t+L%gO
119 4103 本年利润 profit for the current year 6d/v%-3
120 4104 利润分配 allocation of profits r#& JfAo
121 4201 库存股 treasury stock _j0xL{&&
五、成本类 $G }9iV7
122 5001 生产成本 production cost {^uiu^RAc
123 5101 制造费用 cost of production qP##C&+#q
124 5201 劳务成本 service cost p$jAq~C
125 5301 研发支出 research and development expenditures K[/L!.Ag
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )uR_ d= B&
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor y^n T
G
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor BtKor6ba
六、损益类 /cUu]#h
129 6001 主营业务收入 main business income 1-PlRQs.1
130 6011 利息收入 金融共用 interest income financial sharing 2 @T~VRy
135 6051 其他业务收入 other business income ;~d$O M
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance (&r`
l&0
137 6101 公允价值变动损益 sound value flexible loss and profit "%a<+D
138 6111 投资收益 income on investment 3^fwDt}
142 6301 营业外收入 nonrevenue receipt pYr+n9)^
143 6401 主营业务成本 main business cost v#<{Y' K
144 6402 其他业务支出 other business expense yJ0 %6],^g
145 6405 营业税金及附加 business tariff and annex dKU :\y
146 6411 利息支出 金融共用 interest expense financial sharing Q^3{L\6_
155 6601 销售费用 marketing cost $_TS]~y4}
156 6602 管理费用 managing cost `#8k Jt
157 6603 财务费用 financial cost -{9mctt/gE
158 6604 勘探费用 exploration expense =>evkaj
159 6701 资产减值损失 loss from asset devaluation r7R.dD /.
160 6711 营业外支出 nonoperating expense p9u'nDi
161 6801 所得税 income tax ST ?Rl@4
162 6901 以前年度损益调整 prior year profit and loss adjustment
