g$s"x r`:
一、资产类 2xvTij
O0
1 1001 库存现金 cash on hand T] \_[e
:'
2 1002 银行存款 bank deposit l5
ww-#6Z
5 1015 其他货币资金 other monetary capital w-l:* EV8
9 1101 交易性金融资产 transaction monetary assets :T(3!}4
11 1121 应收票据 notes receivable 1.YDIB||
12 1122 应收账款 Account receivable \ Tf845
13 1123 预付账款 account prepaid LutP&Ebt8
14 1131 应收股利 dividend receivable MXsSF|-
15 1132 应收利息 accrued interest receivable s/+@o:
21 1231 其他应收款 accounts receivable-others !Mp.jE
22 1241 坏账准备 had debts reserve O,"4HZG
28 1401 材料采购 procurement of materials ~a KxwH
29 1402 在途物资 materials in transit VdpwZ
30 1403 原材料 raw materials 7Z0fMk
32 1406 库存商品 commodity stocks _|`~CLE[
33 1407 发出商品 goods in transit 5q<AMg
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles a#t:+iw
42 1461 存货跌价准备 reserve against stock price declining UU')V
43 1501 待摊费用 fees to be apportioned A L|F
Bd
45 1521 持有至到期投资 hold investment due 6('2.^8
46 1522 持有至到期投资减值准备 hold investment due reduction reserve =n>&Bl-Bl
47 1523 可供出售金融资产 financial assets available for sale Pu dIb|V2
48 1524 长期股权投资 long-term stock ownership investment n46H7e(ej\
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $8gj}0}eH
50 1526 投资性房地产 investment real eastate T9.3
51 1531 长期应收款 long-term account receivable f0+)%gO{
52 1541 未实现融资收益 unrealized financing income 2TB>d+
54 1601 固定资产 permanent assets pEf1[ zq
55 1602 累计折旧 accumulated depreciation o.IJ4'}aN
56 1603 固定资产减值准备permanent assets reduction reserve Vvk1 D(
57 1604 在建工程 construction in process wlk{V
58 1605 工程物资 engineer material v7x%V%K
59 1606 固定资产清理 disposal of fixed assets 7}>7@W8
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ?5(Cwy ?
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing F}p)Q$0
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *;7~aM
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 3oX\q/$
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture "J|{'k`
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 ^ Q]I)U
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation aMdWT4
67 1701 无形资产 intangible assets 7M;7jI/C
68 1702 累计摊销 accumulated amortization (/TYET_H
69 1703 无形资产减值准备 intangible assets reduction reserve , TL
8`
70 1711 商誉 business reputation -?L~\WJAL
71 1801 长期待摊费用 long-term deferred expenses M4[(.8iE
72 1811 递延所得税资产 deferred income tax assets C;]}Ht:~I
73 1901 待处理财产损溢 waiting assets profit and loss qzD<_ynA
二、负债类 debt group 6
U|An*
74 2001 短期借款 short-term loan .|Unq`ll
81 2101 交易性金融负债 transaction financial liabilities m,YBk<Bx
83 2201 应付票据 notes payable KQGdV{VFs
84 2202 应付账款 account payable vz'/]E
85 2205 预收账款 item received in advance }ZaZPB/_}P
86 2211 应付职工薪酬 employee pay payable oD1rt>k
87 2221 应交税费 tax payable \
\w<.\Yh
88 2231 应付股利 dividend payable ]\DZW4?'
89 2232 应付利息 interest payable r6_g/7.-
90 2241 其他应付款 other account payable |6@s6]%X}
97 2401 预提费用 withholding expenses }7)iLfi
98 2411 预计负债 estimated liabilities G)~/$EF,_
99 2501 递延收益 deferred income /G*]3=
cSe
100 2601 长期借款 money borrowed for long term EjxzX1:
101 2602 长期债券 long-term bond ndW]S 7
106 2801 长期应付款 long-term account payable o@T-kAEf-.
107 2802 未确认融资费用 unacknowledged financial charges {vCB$@/o
108 2811 专项应付款 special accounts payable hO8~Rg
109 2901 递延所得税负债 deferred income tax liabilities 'Lm\ r+$F
三、共同类 9BW"^$
112 3101 衍生工具 derivative tool 2
z*EamF
113 3201 套期工具 arbitrage tool g"b{M
114 3202 被套期项目 arbitrage project ~)ut"4
四、所有者权益类 LC
8&},iu
115 4001 实收资本 paid-up capital '0ks`a4q
116 4002 资本公积 contributed surplus z{;~$."
117 4101 盈余公积 earned surplus Owd{;
119 4103 本年利润 profit for the current year :c03"jvYE
120 4104 利润分配 allocation of profits {,;R\)8D
121 4201 库存股 treasury stock 3+:F2sjt
五、成本类 ?rauhTVnJ
122 5001 生产成本 production cost 6l Suzu
123 5101 制造费用 cost of production vca]yK<u
124 5201 劳务成本 service cost ylTX
125 5301 研发支出 research and development expenditures \tCxz(vKz
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor /O`<?aP%
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor (AIgW
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor T( LlNq
六、损益类 eHX;*~e6)
129 6001 主营业务收入 main business income Uw!N;QsC
130 6011 利息收入 金融共用 interest income financial sharing )h0
3sv
135 6051 其他业务收入 other business income #!yW)RG
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance uv#."_Va
137 6101 公允价值变动损益 sound value flexible loss and profit @O]v.<8
138 6111 投资收益 income on investment czG]rl\1
142 6301 营业外收入 nonrevenue receipt .I
h'&
143 6401 主营业务成本 main business cost O
dSglB
144 6402 其他业务支出 other business expense %p; 'l
145 6405 营业税金及附加 business tariff and annex .#Vup{.
146 6411 利息支出 金融共用 interest expense financial sharing 8u|F
%Sg
155 6601 销售费用 marketing cost Z@1vJH6IbA
156 6602 管理费用 managing cost Gf<f#.5y
,
157 6603 财务费用 financial cost =PM6:3aKh
158 6604 勘探费用 exploration expense (JX 9c
159 6701 资产减值损失 loss from asset devaluation
^}Wk
160 6711 营业外支出 nonoperating expense ]K0G!T R<
161 6801 所得税 income tax EX"o9'
162 6901 以前年度损益调整 prior year profit and loss adjustment