=<r1sqf
一、资产类 dTQW /kAHQ
1 1001 库存现金 cash on hand B#o6UO\
2 1002 银行存款 bank deposit Lr*\LP6jx3
5 1015 其他货币资金 other monetary capital ugs9>`fF&
9 1101 交易性金融资产 transaction monetary assets 4mm>6w8NT
11 1121 应收票据 notes receivable iE^=Vf;
12 1122 应收账款 Account receivable dlioa Yc
13 1123 预付账款 account prepaid T:*l+<?
14 1131 应收股利 dividend receivable rs0Wy
15 1132 应收利息 accrued interest receivable O&@CT] )8
21 1231 其他应收款 accounts receivable-others (J.k\d
22 1241 坏账准备 had debts reserve Pk`3sfz
28 1401 材料采购 procurement of materials 5wC,:c[H7
29 1402 在途物资 materials in transit !WTL:dk
30 1403 原材料 raw materials wB"`lY
32 1406 库存商品 commodity stocks %0%Tp
33 1407 发出商品 goods in transit 5 i=C?W`'
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles }qBmt>#
42 1461 存货跌价准备 reserve against stock price declining pzeCdHF
43 1501 待摊费用 fees to be apportioned !9_'_8
45 1521 持有至到期投资 hold investment due 2u(G:cR
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 1H8/b D
47 1523 可供出售金融资产 financial assets available for sale 9<5S!?JL
48 1524 长期股权投资 long-term stock ownership investment V}Ce3wgvA
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve M]SeNYDy
50 1526 投资性房地产 investment real eastate U,Fyi6{~
51 1531 长期应收款 long-term account receivable /])P{"v$^
52 1541 未实现融资收益 unrealized financing income (P-$tHt
54 1601 固定资产 permanent assets |u+!CR
55 1602 累计折旧 accumulated depreciation wQ81wfr1:
56 1603 固定资产减值准备permanent assets reduction reserve \%&eDE 0
57 1604 在建工程 construction in process L.: 8qY
58 1605 工程物资 engineer material /25A
y
59 1606 固定资产清理 disposal of fixed assets +9B .}t#
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing cVDcda|PE
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing #g<6ISuf
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture .Gb!mG
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 dd*p_4;
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture QSOG(}w
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 JB'XH~4H
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation @]Lu"h#u=
67 1701 无形资产 intangible assets xL"O~jTS
68 1702 累计摊销 accumulated amortization Yh;A)Np
69 1703 无形资产减值准备 intangible assets reduction reserve o_03Io
~Bf
70 1711 商誉 business reputation rl]K:8*
71 1801 长期待摊费用 long-term deferred expenses \J(kM,ZJ
72 1811 递延所得税资产 deferred income tax assets }
g%v<'K
73 1901 待处理财产损溢 waiting assets profit and loss `i<Z<
<c>
二、负债类 debt group h=B=
J
74 2001 短期借款 short-term loan %a!gN
81 2101 交易性金融负债 transaction financial liabilities G"h}6Za;DO
83 2201 应付票据 notes payable ;3o7>yEv
84 2202 应付账款 account payable -_XTy!I
85 2205 预收账款 item received in advance 5<YL^m{/L
86 2211 应付职工薪酬 employee pay payable I
moxg+u
87 2221 应交税费 tax payable B:Hr{%O
88 2231 应付股利 dividend payable G=|~SYz
89 2232 应付利息 interest payable fg4mP_
90 2241 其他应付款 other account payable [pInF
Qh6
97 2401 预提费用 withholding expenses 6"R'z#{OF
98 2411 预计负债 estimated liabilities a4pe wg'
99 2501 递延收益 deferred income M~~)tJYsu
100 2601 长期借款 money borrowed for long term ',/2J0_
101 2602 长期债券 long-term bond W||&Xb
106 2801 长期应付款 long-term account payable :aH5=@[!y
107 2802 未确认融资费用 unacknowledged financial charges 8 [D"
108 2811 专项应付款 special accounts payable O&,8X-Ix
109 2901 递延所得税负债 deferred income tax liabilities hw(\3h()
三、共同类 I5 qrHBJ >
112 3101 衍生工具 derivative tool =}.gU WV
113 3201 套期工具 arbitrage tool Hz)i.AA 4
114 3202 被套期项目 arbitrage project kpxGC,I^*.
四、所有者权益类 Q!_d6-*u
115 4001 实收资本 paid-up capital c3r`T{Kf
116 4002 资本公积 contributed surplus r-.>3J
117 4101 盈余公积 earned surplus bc3`x1)\^
119 4103 本年利润 profit for the current year @_1cY#!
120 4104 利润分配 allocation of profits bkS"]q)>
121 4201 库存股 treasury stock 'by+hXk
五、成本类 wE}Wh5
122 5001 生产成本 production cost :Qhrh
(i
123 5101 制造费用 cost of production fH$#vRcq
124 5201 劳务成本 service cost _*MK"
125 5301 研发支出 research and development expenditures Keem\/
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor P^tTg
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor m xqY
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T5z]=Pd"^
六、损益类 5{Q9n{dOh
129 6001 主营业务收入 main business income e~d=e3mBp
130 6011 利息收入 金融共用 interest income financial sharing )]s<Czm%
135 6051 其他业务收入 other business income 1GK>&;
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance w)`XM
137 6101 公允价值变动损益 sound value flexible loss and profit P-3f51 Q
138 6111 投资收益 income on investment Rc
&m4|cw7
142 6301 营业外收入 nonrevenue receipt Ih>s2nL
143 6401 主营业务成本 main business cost 8g
Z)c\
144 6402 其他业务支出 other business expense -Jw4z#/-
145 6405 营业税金及附加 business tariff and annex cvG*p||
146 6411 利息支出 金融共用 interest expense financial sharing M&/%qF
15
155 6601 销售费用 marketing cost P=_fYA3
156 6602 管理费用 managing cost i;-M8Q^
157 6603 财务费用 financial cost ;j7G$s9
158 6604 勘探费用 exploration expense W"GW[~
h
159 6701 资产减值损失 loss from asset devaluation *} ?
160 6711 营业外支出 nonoperating expense Fm,` ]CO
161 6801 所得税 income tax 0Qq<h;8xEc
162 6901 以前年度损益调整 prior year profit and loss adjustment