1dl(`=^X
一、资产类 91\]Dg
1 1001 库存现金 cash on hand u )kQ*&
2 1002 银行存款 bank deposit HJ0Rcw%
5 1015 其他货币资金 other monetary capital K_o[m!:jU
9 1101 交易性金融资产 transaction monetary assets 7QM1E(cMg
11 1121 应收票据 notes receivable -W.bOr
12 1122 应收账款 Account receivable XkEE55#>|
13 1123 预付账款 account prepaid RhD
14 1131 应收股利 dividend receivable =cWg39$(I
15 1132 应收利息 accrued interest receivable h
42dk(B
21 1231 其他应收款 accounts receivable-others F42?h:y8I
22 1241 坏账准备 had debts reserve k<QZ_*x}G
28 1401 材料采购 procurement of materials <RJ+f-
29 1402 在途物资 materials in transit SmCtwcB1
30 1403 原材料 raw materials 9^1li2z k{
32 1406 库存商品 commodity stocks $*c!9Etl4
33 1407 发出商品 goods in transit 5 nS}h76mZ
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles s4vj
42 1461 存货跌价准备 reserve against stock price declining g[ O6WZ!F_
43 1501 待摊费用 fees to be apportioned IXC2w
*'m
45 1521 持有至到期投资 hold investment due \%Lj !\
46 1522 持有至到期投资减值准备 hold investment due reduction reserve %6cbHH
47 1523 可供出售金融资产 financial assets available for sale NEW0dF&)
48 1524 长期股权投资 long-term stock ownership investment vEC#W43l
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 7_CX6:
50 1526 投资性房地产 investment real eastate >gf,8flgj
51 1531 长期应收款 long-term account receivable +Y"HbNz
52 1541 未实现融资收益 unrealized financing income W-<`V
o'
54 1601 固定资产 permanent assets FJ{6_=@D
55 1602 累计折旧 accumulated depreciation S0H|:J
56 1603 固定资产减值准备permanent assets reduction reserve vpz
l{
57 1604 在建工程 construction in process _WN
\9<
58 1605 工程物资 engineer material v(~E
O(n.
59 1606 固定资产清理 disposal of fixed assets L|Bjw3K&D
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing tOxTiaa=
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing q]#j,}cN9
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture FE3uNfQs|
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 3,)[Q?nKD
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #+(@i|!ifo
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation f6`W(OiE
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ?yKG\tPhM
67 1701 无形资产 intangible assets 5`Y>!|
Ab
68 1702 累计摊销 accumulated amortization k%?qN,Cl
69 1703 无形资产减值准备 intangible assets reduction reserve
[
@9a
70 1711 商誉 business reputation *X8Pa;x
71 1801 长期待摊费用 long-term deferred expenses 52.%f+Oa
72 1811 递延所得税资产 deferred income tax assets V>& 1;n
73 1901 待处理财产损溢 waiting assets profit and loss ~mC>G 4y$a
二、负债类 debt group x\aCZ
74 2001 短期借款 short-term loan dZuPR
81 2101 交易性金融负债 transaction financial liabilities 0.0r?T
83 2201 应付票据 notes payable
FXh*!%"*
84 2202 应付账款 account payable
j9f[){m`
85 2205 预收账款 item received in advance 7[:?VXQ
86 2211 应付职工薪酬 employee pay payable lY[\eQ
1:
87 2221 应交税费 tax payable hq?F81
88 2231 应付股利 dividend payable <z8z\4Hz
89 2232 应付利息 interest payable cK
\'D
90 2241 其他应付款 other account payable 58t~? 2E
97 2401 预提费用 withholding expenses vQ8$C 3
98 2411 预计负债 estimated liabilities z-^/<u1p
99 2501 递延收益 deferred income -q&7q
100 2601 长期借款 money borrowed for long term H
$mZ?
101 2602 长期债券 long-term bond ,:%
h`P_
106 2801 长期应付款 long-term account payable +do*C=z
107 2802 未确认融资费用 unacknowledged financial charges \|6Q]3l
108 2811 专项应付款 special accounts payable m'WGK`WIm
109 2901 递延所得税负债 deferred income tax liabilities 7ea%mg\
三、共同类 {m/KD 'b_
112 3101 衍生工具 derivative tool emI F{oP
113 3201 套期工具 arbitrage tool NL &![;
114 3202 被套期项目 arbitrage project 11RqP:zg
四、所有者权益类 W4"1H0s`l
115 4001 实收资本 paid-up capital MUUhg
116 4002 资本公积 contributed surplus zQoJ8i>
117 4101 盈余公积 earned surplus YM#J_sy@J.
119 4103 本年利润 profit for the current year CEJqo8ds
120 4104 利润分配 allocation of profits C:z7R" yj
121 4201 库存股 treasury stock .t.4y.
97
五、成本类 'j;i4ie>*x
122 5001 生产成本 production cost >N"=10
123 5101 制造费用 cost of production (5kL6d2
124 5201 劳务成本 service cost K0Lc~n/
125 5301 研发支出 research and development expenditures T;v^BVn
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor MbeK{8~E%l
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor oxLO[js
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor _ygdv\^Tet
六、损益类 [a7S?%>Bh
129 6001 主营业务收入 main business income jvhD_L/
130 6011 利息收入 金融共用 interest income financial sharing I5E+=.T*ar
135 6051 其他业务收入 other business income c*",AZ>U
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance u.2^t:A
137 6101 公允价值变动损益 sound value flexible loss and profit !}q@O-}j
138 6111 投资收益 income on investment G0(A~Q"
142 6301 营业外收入 nonrevenue receipt Sg1,9[pb
143 6401 主营业务成本 main business cost rBZ00}
144 6402 其他业务支出 other business expense !,{-q)'D
145 6405 营业税金及附加 business tariff and annex @B9#Hrc
146 6411 利息支出 金融共用 interest expense financial sharing ^_/gM[H.
155 6601 销售费用 marketing cost O@>{%u
156 6602 管理费用 managing cost z8
K#G%,:
157 6603 财务费用 financial cost 2[Xe:)d
158 6604 勘探费用 exploration expense syk,e4:oA
159 6701 资产减值损失 loss from asset devaluation G$s=P
160 6711 营业外支出 nonoperating expense tD])&0"(
161 6801 所得税 income tax RQ,X0pS
162 6901 以前年度损益调整 prior year profit and loss adjustment