,-PzUR4_Kj
一、资产类 $:M *$r^u
1 1001 库存现金 cash on hand -"qw5Y_oF?
2 1002 银行存款 bank deposit J+f
.r|?
5 1015 其他货币资金 other monetary capital y,&UST
9 1101 交易性金融资产 transaction monetary assets ^R* _Q,o#
11 1121 应收票据 notes receivable L/1zG/@
12 1122 应收账款 Account receivable ZD{%0uh
13 1123 预付账款 account prepaid O)n LV~X
14 1131 应收股利 dividend receivable cjzhuH/y
15 1132 应收利息 accrued interest receivable EL!V\J`S_
21 1231 其他应收款 accounts receivable-others *<k8H5z8]
22 1241 坏账准备 had debts reserve 'N$hbl
28 1401 材料采购 procurement of materials ~[|&)}q
29 1402 在途物资 materials in transit T"1H%65`V
30 1403 原材料 raw materials 1@Dp<Q
32 1406 库存商品 commodity stocks !g
}?x3
33 1407 发出商品 goods in transit CW*Kdt
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles [:gPp)f,
42 1461 存货跌价准备 reserve against stock price declining d (Ufj|;
43 1501 待摊费用 fees to be apportioned
sg"J00
45 1521 持有至到期投资 hold investment due 9"Vch;U$
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7Q,9j.
47 1523 可供出售金融资产 financial assets available for sale B6)d2O9C
48 1524 长期股权投资 long-term stock ownership investment 0yW#).D^b
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve m&/{iCwp
50 1526 投资性房地产 investment real eastate S,Q!Xb@
51 1531 长期应收款 long-term account receivable N9LBji;nH
52 1541 未实现融资收益 unrealized financing income `f.okqBAh
54 1601 固定资产 permanent assets XMb]&VvH
55 1602 累计折旧 accumulated depreciation mdxa^#w
56 1603 固定资产减值准备permanent assets reduction reserve Ed[ tmaEuV
57 1604 在建工程 construction in process 8A/;a{
58 1605 工程物资 engineer material _DPWp,k<~
59 1606 固定资产清理 disposal of fixed assets
4\'1j|nS[
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 4|Z;EAFx
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing tpe:]T/xh
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture "Y(stRa
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 W- Q:G=S-
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture y,{=*2Yt
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 6?y<F4
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation |J:n'}
67 1701 无形资产 intangible assets v"M5';ZS>
68 1702 累计摊销 accumulated amortization WP)r5;Hv`
69 1703 无形资产减值准备 intangible assets reduction reserve 5W/!o&x~7
70 1711 商誉 business reputation hE>ux"_2/
71 1801 长期待摊费用 long-term deferred expenses }{>)2S
72 1811 递延所得税资产 deferred income tax assets O@;
;GJ
73 1901 待处理财产损溢 waiting assets profit and loss %:I\M)t}k
二、负债类 debt group U ObI&*2
74 2001 短期借款 short-term loan lej-,HX
81 2101 交易性金融负债 transaction financial liabilities $4K(AEt[
83 2201 应付票据 notes payable >B)&mC$$S
84 2202 应付账款 account payable o&]b\dV
85 2205 预收账款 item received in advance -#0(Jm'
86 2211 应付职工薪酬 employee pay payable V~j:!=b%v
87 2221 应交税费 tax payable yuyI)ebC
88 2231 应付股利 dividend payable !u@XEN>/
89 2232 应付利息 interest payable ]dzBm!u
90 2241 其他应付款 other account payable D^cv
8 8<
97 2401 预提费用 withholding expenses )?
35!s6
98 2411 预计负债 estimated liabilities ^0A}iJL
99 2501 递延收益 deferred income r
!H'8O!
100 2601 长期借款 money borrowed for long term H4%2"w6|!
101 2602 长期债券 long-term bond on?<3eED
106 2801 长期应付款 long-term account payable W\mj?R
107 2802 未确认融资费用 unacknowledged financial charges E'3=qTbiD
108 2811 专项应付款 special accounts payable /Y=Cg%+
109 2901 递延所得税负债 deferred income tax liabilities <9zzjgzG{c
三、共同类
4to)ff
112 3101 衍生工具 derivative tool >b2j j+8
113 3201 套期工具 arbitrage tool eVL#3|=
114 3202 被套期项目 arbitrage project p,_,o3@~
四、所有者权益类 0p6
115 4001 实收资本 paid-up capital Cjh0 .{
116 4002 资本公积 contributed surplus s"u6po.'
117 4101 盈余公积 earned surplus ckR>ps[ u
119 4103 本年利润 profit for the current year ~s.~
X5
120 4104 利润分配 allocation of profits !*2cK>`
121 4201 库存股 treasury stock UQq,Xq
五、成本类 a]
0B{
122 5001 生产成本 production cost sVdn>$KXk
123 5101 制造费用 cost of production MBy0Ky
124 5201 劳务成本 service cost l%vX$Kw
125 5301 研发支出 research and development expenditures Swugt"`nN
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor sb8%!>C
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor !O;su~7
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Q-A:0F&{t
六、损益类 yVF1*#"
129 6001 主营业务收入 main business income -Ky<P<@ezm
130 6011 利息收入 金融共用 interest income financial sharing [k1N-';;;
135 6051 其他业务收入 other business income =;9
%Q{
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ug?gVK
137 6101 公允价值变动损益 sound value flexible loss and profit zK Rt\;PW
138 6111 投资收益 income on investment t:MeSO
142 6301 营业外收入 nonrevenue receipt I,[njlO:
143 6401 主营业务成本 main business cost Eb
8vnB#
144 6402 其他业务支出 other business expense >"LHr&;m&h
145 6405 营业税金及附加 business tariff and annex #vwK6'z
146 6411 利息支出 金融共用 interest expense financial sharing 54[#&
T$S
155 6601 销售费用 marketing cost X#;n Gq)5
156 6602 管理费用 managing cost 36]pE<
157 6603 财务费用 financial cost !VLk|6mn
158 6604 勘探费用 exploration expense F4M )x`
159 6701 资产减值损失 loss from asset devaluation O|Sbe%[*wW
160 6711 营业外支出 nonoperating expense }kJfTsFS
161 6801 所得税 income tax dO?zLc0f
162 6901 以前年度损益调整 prior year profit and loss adjustment