Y`?-VaY
一、资产类 *2jK#9"MP
1 1001 库存现金 cash on hand y(
y8+ZT
2 1002 银行存款 bank deposit s&j-\bOic9
5 1015 其他货币资金 other monetary capital @B}aN@!/
9 1101 交易性金融资产 transaction monetary assets 7g3>jh
11 1121 应收票据 notes receivable /hO1QT}xd
12 1122 应收账款 Account receivable Gg
KEP,O
13 1123 预付账款 account prepaid tJN<PCG6"
14 1131 应收股利 dividend receivable AlJ} >u
15 1132 应收利息 accrued interest receivable .YuJJJv
21 1231 其他应收款 accounts receivable-others r7qh>JrO
22 1241 坏账准备 had debts reserve *g^x*|f6
28 1401 材料采购 procurement of materials B5$kHM%p
29 1402 在途物资 materials in transit TsTPj8GAl[
30 1403 原材料 raw materials bV"G~3COy
32 1406 库存商品 commodity stocks S{3
nM<
33 1407 发出商品 goods in transit OrK&RC
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !F?XLekTi
42 1461 存货跌价准备 reserve against stock price declining zl`h~}I
43 1501 待摊费用 fees to be apportioned 6^DR0sO
45 1521 持有至到期投资 hold investment due iQ"XLrpl
46 1522 持有至到期投资减值准备 hold investment due reduction reserve @e{^`\ l=<
47 1523 可供出售金融资产 financial assets available for sale NF?
vg/{
48 1524 长期股权投资 long-term stock ownership investment jmeRrnC}
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve [+P#tIL
50 1526 投资性房地产 investment real eastate tor!Dl@Mo
51 1531 长期应收款 long-term account receivable
Tgl}
52 1541 未实现融资收益 unrealized financing income "Iix
)Ue
54 1601 固定资产 permanent assets Q%f|~Kl-hd
55 1602 累计折旧 accumulated depreciation rXHv`ky
56 1603 固定资产减值准备permanent assets reduction reserve B/n[m@O
57 1604 在建工程 construction in process 8,uB8C9
58 1605 工程物资 engineer material eY e, r
59 1606 固定资产清理 disposal of fixed assets C"{k7yT
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 5scEc,JCi
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing N;[>,0&z
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture vY_-Ranj#.
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture //aF5:Y#
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture [
Fz`D/
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 2@
Z(P.Gh
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation \nP>:5E1
67 1701 无形资产 intangible assets {`w;39$+
68 1702 累计摊销 accumulated amortization @/1w4'M
69 1703 无形资产减值准备 intangible assets reduction reserve Z:_D0jG
70 1711 商誉 business reputation Nr=d<Us9f
71 1801 长期待摊费用 long-term deferred expenses 7sXxq4
72 1811 递延所得税资产 deferred income tax assets ,`aq+K
73 1901 待处理财产损溢 waiting assets profit and loss [n/hkXa$\
二、负债类 debt group znHnVYll(
74 2001 短期借款 short-term loan QNl'ZB\
81 2101 交易性金融负债 transaction financial liabilities %$DI^yS
83 2201 应付票据 notes payable GDuMY\1
84 2202 应付账款 account payable l(Q?rwI8Y
85 2205 预收账款 item received in advance b3VS\[p
86 2211 应付职工薪酬 employee pay payable 5>TK^1
:
87 2221 应交税费 tax payable Zcc9e03
88 2231 应付股利 dividend payable of@#:Qs
89 2232 应付利息 interest payable ~#/hzS
90 2241 其他应付款 other account payable 5v6Eii:
97 2401 预提费用 withholding expenses y.Z?LCd<
98 2411 预计负债 estimated liabilities b2FO$Os
99 2501 递延收益 deferred income -xP!"
100 2601 长期借款 money borrowed for long term NG6& :4!
101 2602 长期债券 long-term bond pf
7it5
106 2801 长期应付款 long-term account payable Z@$8I{}G
107 2802 未确认融资费用 unacknowledged financial charges B9J&=6`)
108 2811 专项应付款 special accounts payable T|6a("RL
109 2901 递延所得税负债 deferred income tax liabilities |u ;v27
三、共同类 ?pzaG{
112 3101 衍生工具 derivative tool /QJ?
bD#a
113 3201 套期工具 arbitrage tool n9xAPB }
114 3202 被套期项目 arbitrage project X<*U.=r)
四、所有者权益类 J:\|Nc?
115 4001 实收资本 paid-up capital 0MdDXG-7
116 4002 资本公积 contributed surplus Pp5^@A
117 4101 盈余公积 earned surplus IOV(seEY
119 4103 本年利润 profit for the current year >HS W]"k
120 4104 利润分配 allocation of profits x UD-iSY
121 4201 库存股 treasury stock xoR;=ph
五、成本类 }_68j8`
122 5001 生产成本 production cost LoGVwRmoC
123 5101 制造费用 cost of production 2Roc|)-47
124 5201 劳务成本 service cost
D N*t~Z3[
125 5301 研发支出 research and development expenditures q')R4=0
K
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor P->y_4O
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s]JF0584
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Jtk|w[4L
六、损益类 'u1?tQ=gmk
129 6001 主营业务收入 main business income 8M`#pN^
130 6011 利息收入 金融共用 interest income financial sharing ,9o"43D:a|
135 6051 其他业务收入 other business income smDw<slC
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance =>! Y{:
y(
137 6101 公允价值变动损益 sound value flexible loss and profit PxS8 n?y
138 6111 投资收益 income on investment ^!by3Elqqk
142 6301 营业外收入 nonrevenue receipt h|"9LU4a
143 6401 主营业务成本 main business cost B[
4KX
144 6402 其他业务支出 other business expense se>MQM5 )
145 6405 营业税金及附加 business tariff and annex A,LuD.8
146 6411 利息支出 金融共用 interest expense financial sharing 9^p;UA
155 6601 销售费用 marketing cost UQI]>#_/v
156 6602 管理费用 managing cost ;IokThI
157 6603 财务费用 financial cost ])!o5`ltZ
158 6604 勘探费用 exploration expense E!P yL>){
159 6701 资产减值损失 loss from asset devaluation *^wm1|5
160 6711 营业外支出 nonoperating expense L#
2+z@g
161 6801 所得税 income tax d$Pab*
162 6901 以前年度损益调整 prior year profit and loss adjustment