0)k%nIhj
一、资产类 +;FF0_
1 1001 库存现金 cash on hand .Zf#
L'Rf
2 1002 银行存款 bank deposit W
86S)+h
5 1015 其他货币资金 other monetary capital .?!{. D
9 1101 交易性金融资产 transaction monetary assets ik7#Og~3
11 1121 应收票据 notes receivable Ujq)h:`
12 1122 应收账款 Account receivable =*8"ci$
13 1123 预付账款 account prepaid 6st(s@>
14 1131 应收股利 dividend receivable 5A~w_p*}
15 1132 应收利息 accrued interest receivable T_v
21 1231 其他应收款 accounts receivable-others kJJQcjAP:
22 1241 坏账准备 had debts reserve r-4I{GPb
28 1401 材料采购 procurement of materials aH'^`]'_=
29 1402 在途物资 materials in transit EU>@k{Qt
30 1403 原材料 raw materials -}4 H'%Z(i
32 1406 库存商品 commodity stocks q_cqjly<
33 1407 发出商品 goods in transit 4sNM#]%|
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles oJyC{G
42 1461 存货跌价准备 reserve against stock price declining *Vv ;NA/
43 1501 待摊费用 fees to be apportioned la|#SS95
45 1521 持有至到期投资 hold investment due 97F$$d54T
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Q`r1pO
47 1523 可供出售金融资产 financial assets available for sale /xrt,M@
48 1524 长期股权投资 long-term stock ownership investment K# _plpr
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
^4 es
50 1526 投资性房地产 investment real eastate 4.H!rkMM
51 1531 长期应收款 long-term account receivable m='+->O*'l
52 1541 未实现融资收益 unrealized financing income 5'+g'9
54 1601 固定资产 permanent assets oDKgW?x
55 1602 累计折旧 accumulated depreciation +1h^9Y'
56 1603 固定资产减值准备permanent assets reduction reserve gj6"U{D
57 1604 在建工程 construction in process .}Bb
:*@
58 1605 工程物资 engineer material g6
7* Bs
59 1606 固定资产清理 disposal of fixed assets bsqoR8
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (:-DuUt
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing "]zq<LmX
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ,,fLK1
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^`sIrZvs
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture r)U9u 0
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 BN#^
/a-
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~@itZ,d\
67 1701 无形资产 intangible assets [}P|OCW
68 1702 累计摊销 accumulated amortization kE6\G}zj
69 1703 无形资产减值准备 intangible assets reduction reserve Jv7 @[<$
70 1711 商誉 business reputation 6JK;]Ah
71 1801 长期待摊费用 long-term deferred expenses 3'1O}xO
72 1811 递延所得税资产 deferred income tax assets {oz04KGsH
73 1901 待处理财产损溢 waiting assets profit and loss 2<u vz<B
二、负债类 debt group 'y'>0'et
74 2001 短期借款 short-term loan mUnnk`v
81 2101 交易性金融负债 transaction financial liabilities LjxTRtB_
83 2201 应付票据 notes payable YdC:P#
Nf
84 2202 应付账款 account payable B<:i[~`7t
85 2205 预收账款 item received in advance } c&Zv#iO6
86 2211 应付职工薪酬 employee pay payable xu&
v(C9
87 2221 应交税费 tax payable eYsO%y\I
88 2231 应付股利 dividend payable 4I {|M,+
89 2232 应付利息 interest payable {(xNC#
90 2241 其他应付款 other account payable \ZCc~muR
97 2401 预提费用 withholding expenses v6oZD;;~
98 2411 预计负债 estimated liabilities ^@{'! N
99 2501 递延收益 deferred income (Ca\$p7/
100 2601 长期借款 money borrowed for long term 3@6f
%Dyj
101 2602 长期债券 long-term bond H3`%#wQ0j
106 2801 长期应付款 long-term account payable (qohb0
107 2802 未确认融资费用 unacknowledged financial charges 8)R)h/E>
108 2811 专项应付款 special accounts payable @["Vzg!I6"
109 2901 递延所得税负债 deferred income tax liabilities y6:=2(]w<p
三、共同类 CgEeO,N]j
112 3101 衍生工具 derivative tool f$(w>B7..
113 3201 套期工具 arbitrage tool LR9dQ=fHS
114 3202 被套期项目 arbitrage project i 3(bg,
四、所有者权益类 <
> f12pu
115 4001 实收资本 paid-up capital 3y 0`G8P'h
116 4002 资本公积 contributed surplus 3=;iC6
`
117 4101 盈余公积 earned surplus &?zJ|7rh@|
119 4103 本年利润 profit for the current year .HGEddcC
120 4104 利润分配 allocation of profits 2"V?+Hhz
121 4201 库存股 treasury stock I:mJWe
五、成本类 27,WP-qie
122 5001 生产成本 production cost rl4daV&,U
123 5101 制造费用 cost of production (qB$I\
124 5201 劳务成本 service cost (VBoZP=W
125 5301 研发支出 research and development expenditures u\=Nu4)Z
F
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Ev$?c9*>
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor L$(W*
PG}
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor w ="I*7c@
六、损益类 =>S5}6
129 6001 主营业务收入 main business income S~Nx;sB
130 6011 利息收入 金融共用 interest income financial sharing ShGR!r<
135 6051 其他业务收入 other business income )G*Hl^Z;4
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 6PJ0iten
137 6101 公允价值变动损益 sound value flexible loss and profit u!{P{C
138 6111 投资收益 income on investment E$8GXo00v
142 6301 营业外收入 nonrevenue receipt EZBk;*=B
143 6401 主营业务成本 main business cost =>ph\
144 6402 其他业务支出 other business expense 2ps
LX
145 6405 营业税金及附加 business tariff and annex tLV9b %i(
146 6411 利息支出 金融共用 interest expense financial sharing x#Hq74H,
155 6601 销售费用 marketing cost 0>E` 9|
156 6602 管理费用 managing cost q/%f2U%4:
157 6603 财务费用 financial cost A"S})
158 6604 勘探费用 exploration expense 5F
<zW-;
159 6701 资产减值损失 loss from asset devaluation o*r\&!NIw
160 6711 营业外支出 nonoperating expense 5^P)='0*
161 6801 所得税 income tax <R]?8L0{h
162 6901 以前年度损益调整 prior year profit and loss adjustment