zr ~4@JTS
一、资产类 C>Q|"Vf2
1 1001 库存现金 cash on hand 6W<Ig;
2 1002 银行存款 bank deposit rR4?*90vjj
5 1015 其他货币资金 other monetary capital c!kz wc(
9 1101 交易性金融资产 transaction monetary assets `z^50Vh|
11 1121 应收票据 notes receivable %!7A" >ai
12 1122 应收账款 Account receivable >u\'k+=
13 1123 预付账款 account prepaid ]n!o
a
14 1131 应收股利 dividend receivable "r=p/"4D
15 1132 应收利息 accrued interest receivable t
*`G@Nj
21 1231 其他应收款 accounts receivable-others >]HvXEdNZ|
22 1241 坏账准备 had debts reserve qgs:9V
xF
28 1401 材料采购 procurement of materials .?5~zet#;
29 1402 在途物资 materials in transit e6>[Z C
30 1403 原材料 raw materials #nQboTB@
32 1406 库存商品 commodity stocks 8%`h:fE
33 1407 发出商品 goods in transit B qo#cnlG
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles l\"CHwN?Y
42 1461 存货跌价准备 reserve against stock price declining bN&DotG
43 1501 待摊费用 fees to be apportioned 2eRv{_
45 1521 持有至到期投资 hold investment due _H@8qR
46 1522 持有至到期投资减值准备 hold investment due reduction reserve r]'[qaP
47 1523 可供出售金融资产 financial assets available for sale .E9$j<SP-
48 1524 长期股权投资 long-term stock ownership investment x6Tpt^N}
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve l*Q OM
50 1526 投资性房地产 investment real eastate [s+FX5' K
51 1531 长期应收款 long-term account receivable J vl-=~
52 1541 未实现融资收益 unrealized financing income M96Nt&P`
54 1601 固定资产 permanent assets 24po}nrO
55 1602 累计折旧 accumulated depreciation yO/'}FD
56 1603 固定资产减值准备permanent assets reduction reserve e< G[!m
57 1604 在建工程 construction in process &k`/jl;u
58 1605 工程物资 engineer material E<p<"UjcCJ
59 1606 固定资产清理 disposal of fixed assets ,g 1~4,hqQ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /eBcPu"[Vb
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ;Za^).=
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture L*P*^I^1
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture S"fqE%
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture a# Uk:O!
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation LWxP}? =
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation mqBX1D`e2
67 1701 无形资产 intangible assets A9WOu*G1O
68 1702 累计摊销 accumulated amortization Odm1;\=Eg+
69 1703 无形资产减值准备 intangible assets reduction reserve kaRjv
70 1711 商誉 business reputation {qm5H7sL
71 1801 长期待摊费用 long-term deferred expenses 8
/}S/$
72 1811 递延所得税资产 deferred income tax assets 5>:p'zI
73 1901 待处理财产损溢 waiting assets profit and loss P@<K&S+f
二、负债类 debt group ?'>[nm
74 2001 短期借款 short-term loan MM~4D
81 2101 交易性金融负债 transaction financial liabilities w
uhL r(
83 2201 应付票据 notes payable .B!L+M< [
84 2202 应付账款 account payable rW)}$|-Z
85 2205 预收账款 item received in advance F)50 6
86 2211 应付职工薪酬 employee pay payable Pk8(2fAYk
87 2221 应交税费 tax payable U4lAo
88 2231 应付股利 dividend payable 5r0Sl89J
89 2232 应付利息 interest payable rm<`H(cT
90 2241 其他应付款 other account payable ?QcS$i
97 2401 预提费用 withholding expenses &!*p>
Ns)e
98 2411 预计负债 estimated liabilities ?U,Xy xN
99 2501 递延收益 deferred income ioslarw1J
100 2601 长期借款 money borrowed for long term o{7w&Pgs2
101 2602 长期债券 long-term bond OYOczb]
106 2801 长期应付款 long-term account payable v){X&HbP
107 2802 未确认融资费用 unacknowledged financial charges G[ q<P
108 2811 专项应付款 special accounts payable 9
x14I2
109 2901 递延所得税负债 deferred income tax liabilities 08$l=
三、共同类 rY"EW"y
112 3101 衍生工具 derivative tool rD>q/,X=\
113 3201 套期工具 arbitrage tool `
kZ"5}li
114 3202 被套期项目 arbitrage project `)H|
&!wT
四、所有者权益类 ?YM0VB,y
115 4001 实收资本 paid-up capital I
y2AJ|d.
116 4002 资本公积 contributed surplus S3dcE"hg
117 4101 盈余公积 earned surplus +H_ /
119 4103 本年利润 profit for the current year kCKCJ}N
120 4104 利润分配 allocation of profits fM<g++X
121 4201 库存股 treasury stock ,*wj~NE
五、成本类 6}_J;g\|
122 5001 生产成本 production cost s3)T}52
123 5101 制造费用 cost of production Ucj>gc=
124 5201 劳务成本 service cost Csm23QLsg)
125 5301 研发支出 research and development expenditures +s5Yg,4*
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *%dWNvN4X
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor g
1q%b%8T
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor a{iG0T.{Yh
六、损益类 ={nuz-3
129 6001 主营业务收入 main business income P'k`H
130 6011 利息收入 金融共用 interest income financial sharing p{JE@TM
135 6051 其他业务收入 other business income lW@i,1
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance &&n-$WEl
137 6101 公允价值变动损益 sound value flexible loss and profit L;'v,s
138 6111 投资收益 income on investment gjy:o5{vA*
142 6301 营业外收入 nonrevenue receipt 3]/Y=A
143 6401 主营业务成本 main business cost YifTC-Q;
144 6402 其他业务支出 other business expense m6
a@Y<
145 6405 营业税金及附加 business tariff and annex jhE3@c@pT
146 6411 利息支出 金融共用 interest expense financial sharing V[">SiOg
155 6601 销售费用 marketing cost 3q1u9`4;
156 6602 管理费用 managing cost }/z\%Y
157 6603 财务费用 financial cost |R>I#NO5
158 6604 勘探费用 exploration expense _lG\_6oJ,
159 6701 资产减值损失 loss from asset devaluation jF%l\$)/
160 6711 营业外支出 nonoperating expense :;Wh!8+j
161 6801 所得税 income tax _+nlm5
162 6901 以前年度损益调整 prior year profit and loss adjustment