@5.e@]>ZM
一、资产类 ZtK\HDdp
1 1001 库存现金 cash on hand y500Xs[c
2 1002 银行存款 bank deposit
%v+=;jw
5 1015 其他货币资金 other monetary capital Pao%pA.<
9 1101 交易性金融资产 transaction monetary assets &fwS{n;U
11 1121 应收票据 notes receivable
<xo-Fv
12 1122 应收账款 Account receivable 6BocGo({
13 1123 预付账款 account prepaid "7,FXTaer
14 1131 应收股利 dividend receivable 2#
vv$YD
15 1132 应收利息 accrued interest receivable 1D F/6y
21 1231 其他应收款 accounts receivable-others d;7uFh|o
22 1241 坏账准备 had debts reserve paW@\1Q
28 1401 材料采购 procurement of materials ('C7=u&F
29 1402 在途物资 materials in transit `]=oo%(h
30 1403 原材料 raw materials \L # INP4~
32 1406 库存商品 commodity stocks @%hCAm
33 1407 发出商品 goods in transit uL
Q
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles t
P"\J(x
42 1461 存货跌价准备 reserve against stock price declining c>HK9z{
43 1501 待摊费用 fees to be apportioned j}:~5 |.
45 1521 持有至到期投资 hold investment due Qd
&"BEs
46 1522 持有至到期投资减值准备 hold investment due reduction reserve c+kU o$
47 1523 可供出售金融资产 financial assets available for sale RO&H5m r%@
48 1524 长期股权投资 long-term stock ownership investment kL>d"w
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve HfB@vw^
50 1526 投资性房地产 investment real eastate Wht(O~F
51 1531 长期应收款 long-term account receivable g5Z#xszj+
52 1541 未实现融资收益 unrealized financing income 1[;;sSp
54 1601 固定资产 permanent assets :7g=b%;
55 1602 累计折旧 accumulated depreciation egk7O4zwP
56 1603 固定资产减值准备permanent assets reduction reserve c~=B0K-
57 1604 在建工程 construction in process 8X$LC
58 1605 工程物资 engineer material eq[Et
+
59 1606 固定资产清理 disposal of fixed assets pI.+"Hz
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing VZy4_v=
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing k5`OH8G
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture G8Z 4J7^
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture lFSe?X^
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture yxt[=
C
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation |Ic`,>XM
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation DgHaOAdU
67 1701 无形资产 intangible assets e>}}:Ud
68 1702 累计摊销 accumulated amortization e@#kRklV&
69 1703 无形资产减值准备 intangible assets reduction reserve 6KZf%)$
70 1711 商誉 business reputation /9pM>Cd*Z
71 1801 长期待摊费用 long-term deferred expenses |X19fgk
72 1811 递延所得税资产 deferred income tax assets BvD5SBa}"
73 1901 待处理财产损溢 waiting assets profit and loss O#a6+W"U
二、负债类 debt group c{+A J8
74 2001 短期借款 short-term loan q.#[TI ^
81 2101 交易性金融负债 transaction financial liabilities S6d`ioi-
83 2201 应付票据 notes payable en F :>H4
84 2202 应付账款 account payable SOZPZUUEJ
85 2205 预收账款 item received in advance laKuOx}
86 2211 应付职工薪酬 employee pay payable E
Y<8B3y
87 2221 应交税费 tax payable FQz?3w&ia
88 2231 应付股利 dividend payable :1ecx$
89 2232 应付利息 interest payable fvq,,@23
90 2241 其他应付款 other account payable bx4'en#
97 2401 预提费用 withholding expenses !4"^`ors$
98 2411 预计负债 estimated liabilities N6OMYP1
99 2501 递延收益 deferred income =&wmWy
100 2601 长期借款 money borrowed for long term -]uUY e
c
101 2602 长期债券 long-term bond WLa!.v>
106 2801 长期应付款 long-term account payable @Ky> 9m{
107 2802 未确认融资费用 unacknowledged financial charges b2,mCfLsv
108 2811 专项应付款 special accounts payable B+d<F[|
109 2901 递延所得税负债 deferred income tax liabilities JA)?
p{j
三、共同类 Ys+OB*8AE
112 3101 衍生工具 derivative tool iD38\XNMV
113 3201 套期工具 arbitrage tool X?
:o;wB
114 3202 被套期项目 arbitrage project fWc|gq
四、所有者权益类 oX@ya3!Pz
115 4001 实收资本 paid-up capital Uxfl_@lJ
116 4002 资本公积 contributed surplus s=6}%%q6
117 4101 盈余公积 earned surplus cJo\#cr
119 4103 本年利润 profit for the current year OO dSKf8
120 4104 利润分配 allocation of profits [D-Q'"'A
121 4201 库存股 treasury stock .nu @ o40
五、成本类 w]b,7QuNz
122 5001 生产成本 production cost @ V08U!
123 5101 制造费用 cost of production o%{'U
G
124 5201 劳务成本 service cost aprm0:Q
^
125 5301 研发支出 research and development expenditures `p
b5*h6r!
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ).` S/F
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 2~[@_
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 8P7"&VYc8
六、损益类 ?"#%SKm
129 6001 主营业务收入 main business income PWRy7d
130 6011 利息收入 金融共用 interest income financial sharing znJ
hP}(
135 6051 其他业务收入 other business income E!BPE>
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance &AVpLf:?
137 6101 公允价值变动损益 sound value flexible loss and profit X"gCRn%tn
138 6111 投资收益 income on investment vb 1@yQ
142 6301 营业外收入 nonrevenue receipt /-bF$)vN
143 6401 主营业务成本 main business cost f<=Fsl
144 6402 其他业务支出 other business expense YjF|XPv+ l
145 6405 营业税金及附加 business tariff and annex b*a2,MiM
146 6411 利息支出 金融共用 interest expense financial sharing T _b^ Tc`
155 6601 销售费用 marketing cost LMi:%i%\
156 6602 管理费用 managing cost M.-"U+#aD
157 6603 财务费用 financial cost >3 yk#U|7}
158 6604 勘探费用 exploration expense fO'Wj`&a
159 6701 资产减值损失 loss from asset devaluation D|Iur W1f
160 6711 营业外支出 nonoperating expense ES~^M840f
161 6801 所得税 income tax b2 _Yu^
162 6901 以前年度损益调整 prior year profit and loss adjustment