mqSVd^
一、资产类 ",#.?vT`
1 1001 库存现金 cash on hand A l$z.i?R
2 1002 银行存款 bank deposit X 4;U4pU#
5 1015 其他货币资金 other monetary capital 8 lyIL^
9 1101 交易性金融资产 transaction monetary assets )%(ZFn}
11 1121 应收票据 notes receivable THrLX;I
12 1122 应收账款 Account receivable BQu
|qr q
13 1123 预付账款 account prepaid .LzA' q1+z
14 1131 应收股利 dividend receivable J
En jc/
15 1132 应收利息 accrued interest receivable ]N>ZOV,>
21 1231 其他应收款 accounts receivable-others J/1kJ@5
22 1241 坏账准备 had debts reserve EC+t-:a]
28 1401 材料采购 procurement of materials b
?~p/ [
29 1402 在途物资 materials in transit [|nK 5( e9
30 1403 原材料 raw materials (Y1*Bs[l
32 1406 库存商品 commodity stocks bWFa{W5!
33 1407 发出商品 goods in transit Ob0sB@
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles I%T+H[,
42 1461 存货跌价准备 reserve against stock price declining Jh"[ug
43 1501 待摊费用 fees to be apportioned UHl3/m7g
45 1521 持有至到期投资 hold investment due 3.&BhLT
46 1522 持有至到期投资减值准备 hold investment due reduction reserve x9lA';})
47 1523 可供出售金融资产 financial assets available for sale 8ro`lX*F@2
48 1524 长期股权投资 long-term stock ownership investment ^y5A\nz&
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve LU3p CM{
50 1526 投资性房地产 investment real eastate G]lGoa}]`u
51 1531 长期应收款 long-term account receivable vs@d) $N
52 1541 未实现融资收益 unrealized financing income &V38)83a
54 1601 固定资产 permanent assets 7[ ovEE54
55 1602 累计折旧 accumulated depreciation ff--y 8h
56 1603 固定资产减值准备permanent assets reduction reserve k!c7eP"%8^
57 1604 在建工程 construction in process w{ja*F6
58 1605 工程物资 engineer material |Ajd$+3
59 1606 固定资产清理 disposal of fixed assets .f~9IAXP`
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing WjV Bz
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing |<W$
rzM
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (5T>`7g8
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 VG5+
u,U6>
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture t3L>@NWG
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 S_lGr k\j
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation hh;kBv07o
67 1701 无形资产 intangible assets 2Kxb(q"
68 1702 累计摊销 accumulated amortization SioeIXU
69 1703 无形资产减值准备 intangible assets reduction reserve Nd(,oX a~
70 1711 商誉 business reputation Tm %5:/<8
71 1801 长期待摊费用 long-term deferred expenses prJd'
72 1811 递延所得税资产 deferred income tax assets gM 96RY
73 1901 待处理财产损溢 waiting assets profit and loss Q 3WD!Z8y
二、负债类 debt group j0l{M
c5
74 2001 短期借款 short-term loan J""Cgf
81 2101 交易性金融负债 transaction financial liabilities C: E f6ZW
83 2201 应付票据 notes payable M;A_'h?Z
84 2202 应付账款 account payable C[FHqo9M?H
85 2205 预收账款 item received in advance dL42 )HP5
86 2211 应付职工薪酬 employee pay payable >.<VD7p
87 2221 应交税费 tax payable _zj^k$ j
88 2231 应付股利 dividend payable QqM[W/&R
89 2232 应付利息 interest payable d1~#@6CIz
90 2241 其他应付款 other account payable 5/.W-Q\pl}
97 2401 预提费用 withholding expenses W8W7< ml0A
98 2411 预计负债 estimated liabilities N{Sp-J>
99 2501 递延收益 deferred income [-(^>Y
100 2601 长期借款 money borrowed for long term Ejk;(rxI
101 2602 长期债券 long-term bond :WB u U
106 2801 长期应付款 long-term account payable yP58H{hQM8
107 2802 未确认融资费用 unacknowledged financial charges TXImmkC
108 2811 专项应付款 special accounts payable :Xw|v2z%3
109 2901 递延所得税负债 deferred income tax liabilities z5@XFaQ
三、共同类 k_pv6YrE
112 3101 衍生工具 derivative tool y ##h
(y
113 3201 套期工具 arbitrage tool CE"/&I
114 3202 被套期项目 arbitrage project |/,S NE
四、所有者权益类 Ts!'>_< Je
115 4001 实收资本 paid-up capital
Nm)3
116 4002 资本公积 contributed surplus 0|e [o"
117 4101 盈余公积 earned surplus !5,C"r
119 4103 本年利润 profit for the current year
'| H+5#
120 4104 利润分配 allocation of profits S,5ok0 R
121 4201 库存股 treasury stock ]B/> =t "E
五、成本类 0)&!$@HW
122 5001 生产成本 production cost fD!c t; UK
123 5101 制造费用 cost of production \[9VeqMU
124 5201 劳务成本 service cost e#[Klh$]EW
125 5301 研发支出 research and development expenditures /pMOinuO
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor g *$2qKm
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~[CFs'`(2
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor hQ#e;1uD
六、损益类 .IW`?9O
$E
129 6001 主营业务收入 main business income 2@ S}x@^
130 6011 利息收入 金融共用 interest income financial sharing <+QdBp'd;
135 6051 其他业务收入 other business income ysnW3q!@
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance JBY.e r`6C
137 6101 公允价值变动损益 sound value flexible loss and profit 8maWF.xq
138 6111 投资收益 income on investment 7uR;S:WX
142 6301 营业外收入 nonrevenue receipt HXq']+iC
143 6401 主营业务成本 main business cost D!`;v Z\>
144 6402 其他业务支出 other business expense dN2JOyS
145 6405 营业税金及附加 business tariff and annex tF;0P\i
146 6411 利息支出 金融共用 interest expense financial sharing ny-:%A
155 6601 销售费用 marketing cost 3 =enk0$
156 6602 管理费用 managing cost # xtH6\X
157 6603 财务费用 financial cost ;2 1D ^ e
158 6604 勘探费用 exploration expense Ph3;;,v '
159 6701 资产减值损失 loss from asset devaluation _xKn2 ?d8g
160 6711 营业外支出 nonoperating expense oSCaP,P
161 6801 所得税 income tax )Do 0
162 6901 以前年度损益调整 prior year profit and loss adjustment
