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一、资产类 rSa3u
*xB
1 1001 库存现金 cash on hand JU~l
2 1002 银行存款 bank deposit Xf.SJ8G
5 1015 其他货币资金 other monetary capital Z*oGVr
g
9 1101 交易性金融资产 transaction monetary assets 3n,F5?!m
11 1121 应收票据 notes receivable ~UL;O\-b0
12 1122 应收账款 Account receivable x&7!m
13 1123 预付账款 account prepaid Iz ,C!c
14 1131 应收股利 dividend receivable 9iGJYMWf
15 1132 应收利息 accrued interest receivable :lcoS J
21 1231 其他应收款 accounts receivable-others n0cqM}P@;!
22 1241 坏账准备 had debts reserve jPFA\$To
28 1401 材料采购 procurement of materials HtXzMSGo7
29 1402 在途物资 materials in transit M,7v}[Tbl
30 1403 原材料 raw materials p^^<BjkQ
32 1406 库存商品 commodity stocks O8M;q!)y
33 1407 发出商品 goods in transit D VC};
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles a*o=,!
42 1461 存货跌价准备 reserve against stock price declining =WHdy;
43 1501 待摊费用 fees to be apportioned eO*FoN
45 1521 持有至到期投资 hold investment due k/*r2 C
46 1522 持有至到期投资减值准备 hold investment due reduction reserve o8Tt|Lxb$8
47 1523 可供出售金融资产 financial assets available for sale vQ
5
p
48 1524 长期股权投资 long-term stock ownership investment ZX'/[wAN)
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve eM{+R^8
50 1526 投资性房地产 investment real eastate Id9hC<8$dq
51 1531 长期应收款 long-term account receivable x|1OG
bBK
52 1541 未实现融资收益 unrealized financing income Y68oBUd_E
54 1601 固定资产 permanent assets $My%7S/3
55 1602 累计折旧 accumulated depreciation yV_aza
56 1603 固定资产减值准备permanent assets reduction reserve VBy=X\w]
57 1604 在建工程 construction in process A5z5e#
,u
58 1605 工程物资 engineer material P)Sw`^d
59 1606 固定资产清理 disposal of fixed assets qA5tMZ^w
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing lNqYpyvy*
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Ia[e7
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture E QMn'>
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture <&Y7Q[
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 7RDfhKdb
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation j^>J*gLM}W
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation EW|bs#l
67 1701 无形资产 intangible assets )%gigQZ+
68 1702 累计摊销 accumulated amortization U+URj <)
69 1703 无形资产减值准备 intangible assets reduction reserve tpU[KR[-
70 1711 商誉 business reputation }5u$/c@f1
71 1801 长期待摊费用 long-term deferred expenses &pV'/
72 1811 递延所得税资产 deferred income tax assets jq%Qc9y
73 1901 待处理财产损溢 waiting assets profit and loss `!
二、负债类 debt group &KT*rL
74 2001 短期借款 short-term loan 3N[t2Y1r
81 2101 交易性金融负债 transaction financial liabilities ~CQsv`
83 2201 应付票据 notes payable 7$Jb
"s
84 2202 应付账款 account payable )Z,O*u*
85 2205 预收账款 item received in advance 7gNJ}pLDx
86 2211 应付职工薪酬 employee pay payable X`ee}C.D_
87 2221 应交税费 tax payable 1 VcZg%I
88 2231 应付股利 dividend payable
VMZ\9IwI
89 2232 应付利息 interest payable Mnc9l ^
90 2241 其他应付款 other account payable lmfvT}$B
97 2401 预提费用 withholding expenses w9G (^jS6
98 2411 预计负债 estimated liabilities jEo)#j];`<
99 2501 递延收益 deferred income A_i=hj2f
100 2601 长期借款 money borrowed for long term %
tT L
101 2602 长期债券 long-term bond [
RoOc)u
106 2801 长期应付款 long-term account payable N8#wQ*MM>
107 2802 未确认融资费用 unacknowledged financial charges V9mqJRFJ:
108 2811 专项应付款 special accounts payable ;=fOyg
109 2901 递延所得税负债 deferred income tax liabilities j]Kpwf<NS
三、共同类 jb|al[p\
112 3101 衍生工具 derivative tool N2#Wyt8MC
113 3201 套期工具 arbitrage tool +`}QIp0
114 3202 被套期项目 arbitrage project ark~#<SqAr
四、所有者权益类 F0(P2j
115 4001 实收资本 paid-up capital HRn
Q*
116 4002 资本公积 contributed surplus }
>]V_}h
117 4101 盈余公积 earned surplus qr~P$
119 4103 本年利润 profit for the current year ;SnpD)x@)
120 4104 利润分配 allocation of profits
Tr* 3:J }
121 4201 库存股 treasury stock B:J([@\'
五、成本类 piULIZ0
122 5001 生产成本 production cost *t=8^q(K[
123 5101 制造费用 cost of production Vsw]v
124 5201 劳务成本 service cost y(^t &tgjS
125 5301 研发支出 research and development expenditures Ve)P
/Zz}^
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor K2|2Ks_CS
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor jlXzfDT
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor `ECY:3"$KA
六、损益类 `1
A,sXfa
129 6001 主营业务收入 main business income
!?)ky `S3
130 6011 利息收入 金融共用 interest income financial sharing Pu>jECcz
135 6051 其他业务收入 other business income !LJE o>D
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ",O |uL
137 6101 公允价值变动损益 sound value flexible loss and profit oN({X/P2j
138 6111 投资收益 income on investment 1K{u>T
142 6301 营业外收入 nonrevenue receipt )cP&c=
143 6401 主营业务成本 main business cost /oL&
<e
144 6402 其他业务支出 other business expense ~?#>QN\\c
145 6405 营业税金及附加 business tariff and annex h@AKfE!\~
146 6411 利息支出 金融共用 interest expense financial sharing >f$NG
155 6601 销售费用 marketing cost b'r</n
cZ
156 6602 管理费用 managing cost O"^3,-
157 6603 财务费用 financial cost <$z6:4uN_
158 6604 勘探费用 exploration expense =
y@*vl
159 6701 资产减值损失 loss from asset devaluation NVnId p
160 6711 营业外支出 nonoperating expense k
x{LY`pY
161 6801 所得税 income tax #ME!G/
162 6901 以前年度损益调整 prior year profit and loss adjustment