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一、资产类 =z!/:M
1 1001 库存现金 cash on hand rT_J6F5J
2 1002 银行存款 bank deposit [\-)c[
/
5 1015 其他货币资金 other monetary capital Y_nl9}&+C0
9 1101 交易性金融资产 transaction monetary assets BU.O[?@64
11 1121 应收票据 notes receivable >S>B tRl
12 1122 应收账款 Account receivable Zu/w[*;M
13 1123 预付账款 account prepaid N qS]dH61
14 1131 应收股利 dividend receivable d<RJH
15 1132 应收利息 accrued interest receivable J
p)I9k,Ez
21 1231 其他应收款 accounts receivable-others \+j:d
9?
22 1241 坏账准备 had debts reserve mO2
u9?N
28 1401 材料采购 procurement of materials Ug )eyu
29 1402 在途物资 materials in transit MdhD "Q
30 1403 原材料 raw materials 4JRQ=T|P7I
32 1406 库存商品 commodity stocks EV@yJ]
33 1407 发出商品 goods in transit SZvp%hS0
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles x>tsI}C
42 1461 存货跌价准备 reserve against stock price declining 0BQ{ZT-Kh
43 1501 待摊费用 fees to be apportioned @,m 7%,
45 1521 持有至到期投资 hold investment due I]a [Ngj
46 1522 持有至到期投资减值准备 hold investment due reduction reserve %UlgG1?A
47 1523 可供出售金融资产 financial assets available for sale QB3er]y0%
48 1524 长期股权投资 long-term stock ownership investment =q}Z2 OoYh
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4%#q.qI
50 1526 投资性房地产 investment real eastate Qs
ysy
51 1531 长期应收款 long-term account receivable p<+Y;,+
52 1541 未实现融资收益 unrealized financing income Va[t'%~&zR
54 1601 固定资产 permanent assets >XxHp
55 1602 累计折旧 accumulated depreciation ,P%i%YPj
56 1603 固定资产减值准备permanent assets reduction reserve &"(zK"O
57 1604 在建工程 construction in process ZCuo YE$g
58 1605 工程物资 engineer material qM<CBcON
59 1606 固定资产清理 disposal of fixed assets \k{d'R#~(
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 6O_l;A[=1
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 5Q\ hd*+g
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture "U/yq
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 @z^7*#vQv
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 3YG%YhevO
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 $]rC-K:Z
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ]k8f1F
67 1701 无形资产 intangible assets U
F$O@l
68 1702 累计摊销 accumulated amortization N:;z~`
69 1703 无形资产减值准备 intangible assets reduction reserve 9/_~YY=/h
70 1711 商誉 business reputation v
6s]X*l?
71 1801 长期待摊费用 long-term deferred expenses izzX$O[=:
72 1811 递延所得税资产 deferred income tax assets my0iE:
73 1901 待处理财产损溢 waiting assets profit and loss J9MAnYd)i
二、负债类 debt group ^*w}+tB
74 2001 短期借款 short-term loan 51tZ:-1!
81 2101 交易性金融负债 transaction financial liabilities @,9YF}
83 2201 应付票据 notes payable
h_]*|[g
84 2202 应付账款 account payable ?aI.Z+#
85 2205 预收账款 item received in advance qeb} ~FL"o
86 2211 应付职工薪酬 employee pay payable
vR&b2G7o
87 2221 应交税费 tax payable 7Ck3L6J#
88 2231 应付股利 dividend payable > `mV^QD
89 2232 应付利息 interest payable h^
K]ASj
90 2241 其他应付款 other account payable uAV7T /'
97 2401 预提费用 withholding expenses o/ 7[
G
98 2411 预计负债 estimated liabilities ?L0 |$#Iw
99 2501 递延收益 deferred income ^#IE
t#
100 2601 长期借款 money borrowed for long term t1NGs-S3
101 2602 长期债券 long-term bond xz,o Mlw
106 2801 长期应付款 long-term account payable FmhAUe
107 2802 未确认融资费用 unacknowledged financial charges $ w+.-Tr
108 2811 专项应付款 special accounts payable ZtmaV27s/
109 2901 递延所得税负债 deferred income tax liabilities GaV} @Q
三、共同类 M|Nh(kvH
112 3101 衍生工具 derivative tool T
$<yl#FY
113 3201 套期工具 arbitrage tool |QD#Dx1_
114 3202 被套期项目 arbitrage project fzA Fn$[
四、所有者权益类 U#&+n-n
pO
115 4001 实收资本 paid-up capital e)N<r
116 4002 资本公积 contributed surplus 4j8$&~/
117 4101 盈余公积 earned surplus @|5B}%!
119 4103 本年利润 profit for the current year 1xu~@v60
120 4104 利润分配 allocation of profits
_8
!x
121 4201 库存股 treasury stock )+DDIq
五、成本类 u:Ye`]~o
122 5001 生产成本 production cost {3.n!7+
123 5101 制造费用 cost of production Eg8b|!-')8
124 5201 劳务成本 service cost i"xV=.
125 5301 研发支出 research and development expenditures uGF{0)0g
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor z~==7:Os
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ^tjw }sE
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 8&nb@l
六、损益类 d!4Tw
pIgx
129 6001 主营业务收入 main business income ;mRZ_^V;
130 6011 利息收入 金融共用 interest income financial sharing k DXQpe
135 6051 其他业务收入 other business income ; O(M l }z
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !v(^wqna\
137 6101 公允价值变动损益 sound value flexible loss and profit dwQ1~
138 6111 投资收益 income on investment &]GR*a
142 6301 营业外收入 nonrevenue receipt w/"vf3}(9
143 6401 主营业务成本 main business cost 1)jeawVmj
144 6402 其他业务支出 other business expense IUDH"~f
145 6405 营业税金及附加 business tariff and annex U{/fY/kq
146 6411 利息支出 金融共用 interest expense financial sharing Xs# _AX
155 6601 销售费用 marketing cost SM%/pu;
156 6602 管理费用 managing cost :U *8S\$
157 6603 财务费用 financial cost 6yO5{._M
158 6604 勘探费用 exploration expense G.^)5!By
159 6701 资产减值损失 loss from asset devaluation r
d-yqdJ
160 6711 营业外支出 nonoperating expense Srz8sm;
161 6801 所得税 income tax >*
opE I+
162 6901 以前年度损益调整 prior year profit and loss adjustment