Kz
z/]
一、资产类 p+5J
1 1001 库存现金 cash on hand vvs2:87zvJ
2 1002 银行存款 bank deposit / !y~Q|<|=
5 1015 其他货币资金 other monetary capital hk$I-
9 1101 交易性金融资产 transaction monetary assets $xK\$kw\
11 1121 应收票据 notes receivable `,]_r4~ ~
12 1122 应收账款 Account receivable e"*1l>g
13 1123 预付账款 account prepaid n 83Dt*O
14 1131 应收股利 dividend receivable y^[t3XA6Q
15 1132 应收利息 accrued interest receivable |KZX_4
21 1231 其他应收款 accounts receivable-others
?!<Q8=
22 1241 坏账准备 had debts reserve MK1#^9Zr
28 1401 材料采购 procurement of materials L8H:,} 2
29 1402 在途物资 materials in transit FS=LpvOG)
30 1403 原材料 raw materials & ['L7
32 1406 库存商品 commodity stocks q[+h ~)
33 1407 发出商品 goods in transit Onh
R`
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles eo@8?>}{X
42 1461 存货跌价准备 reserve against stock price declining @!j6y(@
43 1501 待摊费用 fees to be apportioned H:OpS-b
45 1521 持有至到期投资 hold investment due aOd|;Z
46 1522 持有至到期投资减值准备 hold investment due reduction reserve o4OB xHKy
47 1523 可供出售金融资产 financial assets available for sale 2(x|
%
48 1524 长期股权投资 long-term stock ownership investment cr|]\
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve :>Bk^"
50 1526 投资性房地产 investment real eastate kr@!j@j$
51 1531 长期应收款 long-term account receivable +v'2s@e`
#
52 1541 未实现融资收益 unrealized financing income ?3qp?ea
54 1601 固定资产 permanent assets 8)1=5n
55 1602 累计折旧 accumulated depreciation _n!>*A!
56 1603 固定资产减值准备permanent assets reduction reserve 2b,edJVt?
57 1604 在建工程 construction in process KeB??1S
58 1605 工程物资 engineer material mq:WBSsV
59 1606 固定资产清理 disposal of fixed assets ^FQn\,
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jl]3B
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Q`NdsS2
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 6k![v@2R
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 B2* 7H
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture iq?T&44&
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 )_n(u3'
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation PIXqd,
67 1701 无形资产 intangible assets FCOa|IKsN
68 1702 累计摊销 accumulated amortization J#FHR/zV
69 1703 无形资产减值准备 intangible assets reduction reserve %#PWD7a\
70 1711 商誉 business reputation F6{/iF
71 1801 长期待摊费用 long-term deferred expenses ~-y&C%
72 1811 递延所得税资产 deferred income tax assets PkZ1Db
73 1901 待处理财产损溢 waiting assets profit and loss c~ vql4
二、负债类 debt group xIW]e1pu=(
74 2001 短期借款 short-term loan Nd_A8H,&B
81 2101 交易性金融负债 transaction financial liabilities Qx3eEt@X5]
83 2201 应付票据 notes payable P;-.\VRu
84 2202 应付账款 account payable Hz[1c4)'F
85 2205 预收账款 item received in advance k.2GIc:5
86 2211 应付职工薪酬 employee pay payable -3ANNj
87 2221 应交税费 tax payable N$v_z>6Z
88 2231 应付股利 dividend payable 2{Dnfl'k
89 2232 应付利息 interest payable BOR$R}q
90 2241 其他应付款 other account payable F|y0q:U
97 2401 预提费用 withholding expenses nqx0#_K-E
98 2411 预计负债 estimated liabilities Mw"[2PA
99 2501 递延收益 deferred income %Y0BPTt$
100 2601 长期借款 money borrowed for long term =cb!2%?}
101 2602 长期债券 long-term bond wq,&0P-v
106 2801 长期应付款 long-term account payable Y<kz+d,C
107 2802 未确认融资费用 unacknowledged financial charges :?LNP3}
108 2811 专项应付款 special accounts payable 98
| v.d
109 2901 递延所得税负债 deferred income tax liabilities R,["w98a
三、共同类 6v]`s
112 3101 衍生工具 derivative tool Ek
Rx/
113 3201 套期工具 arbitrage tool FV7'3fIa
114 3202 被套期项目 arbitrage project 3-6MGL9
四、所有者权益类 !.MbPPNp
115 4001 实收资本 paid-up capital hO{&bY0
116 4002 资本公积 contributed surplus .Ln98#ZR
117 4101 盈余公积 earned surplus gR
gB=
C{
119 4103 本年利润 profit for the current year #@5VT*/7
120 4104 利润分配 allocation of profits *JZ9'|v_H
121 4201 库存股 treasury stock D|<_96_m
五、成本类 YlT&.G
122 5001 生产成本 production cost BNA1"@9q
123 5101 制造费用 cost of production (3Xs
124 5201 劳务成本 service cost Q9h=1G\K
125 5301 研发支出 research and development expenditures v@ qDR|?^
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \,n
X/f
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor k%\y,b*
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor J %B/(v`
六、损益类 >?)_, KL
129 6001 主营业务收入 main business income P*>?/I`G
130 6011 利息收入 金融共用 interest income financial sharing r#_0_I1[
135 6051 其他业务收入 other business income 7lAJ
0
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance $c
uBd
137 6101 公允价值变动损益 sound value flexible loss and profit 1JdMw$H
138 6111 投资收益 income on investment t6`(9o@}
142 6301 营业外收入 nonrevenue receipt cTn(Tv9s
143 6401 主营业务成本 main business cost &iq'V*+-\
144 6402 其他业务支出 other business expense !FyO5`v
145 6405 营业税金及附加 business tariff and annex #O,w{S
146 6411 利息支出 金融共用 interest expense financial sharing 8.^`~ta
155 6601 销售费用 marketing cost ]N0
B.e~D
156 6602 管理费用 managing cost 0bJT0_
157 6603 财务费用 financial cost 6(t'B!x
158 6604 勘探费用 exploration expense ;;rx)|\<R
159 6701 资产减值损失 loss from asset devaluation {~R?f$}""j
160 6711 营业外支出 nonoperating expense y!:vX6l
161 6801 所得税 income tax \
*BRFUAc
162 6901 以前年度损益调整 prior year profit and loss adjustment