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一、资产类 v qUYr
1 1001 库存现金 cash on hand ^Bw"+ 6d
2 1002 银行存款 bank deposit U[yA`7Zs}
5 1015 其他货币资金 other monetary capital fK@UlMC] 7
9 1101 交易性金融资产 transaction monetary assets 33}p02#
11 1121 应收票据 notes receivable ^N ;TCn
12 1122 应收账款 Account receivable a&mL Dh/
13 1123 预付账款 account prepaid 9 XS>;<"2
14 1131 应收股利 dividend receivable nyhHXVRH
15 1132 应收利息 accrued interest receivable +m}D. u*cp
21 1231 其他应收款 accounts receivable-others }{J>k gr6
22 1241 坏账准备 had debts reserve %dmQmO,
28 1401 材料采购 procurement of materials Zn|lL0 b{q
29 1402 在途物资 materials in transit .Q</0*sp
30 1403 原材料 raw materials d"ZsOq10D
32 1406 库存商品 commodity stocks _iq aKYT$
33 1407 发出商品 goods in transit |l|$ Q ;
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles tnb'\}V n
42 1461 存货跌价准备 reserve against stock price declining :%fnJg(
43 1501 待摊费用 fees to be apportioned 2I=4l
45 1521 持有至到期投资 hold investment due .ArOZ{lKD>
46 1522 持有至到期投资减值准备 hold investment due reduction reserve vl s+E o]
47 1523 可供出售金融资产 financial assets available for sale ,*L3
48 1524 长期股权投资 long-term stock ownership investment tC+1 1M
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %&'[? LXD
50 1526 投资性房地产 investment real eastate {c
$8?6
51 1531 长期应收款 long-term account receivable s/;S2l$ `
52 1541 未实现融资收益 unrealized financing income Fkqw #s(T
54 1601 固定资产 permanent assets U;
#v-'Z
55 1602 累计折旧 accumulated depreciation : 9>U+)%
56 1603 固定资产减值准备permanent assets reduction reserve Zwtz )ZII
57 1604 在建工程 construction in process =jG." o
58 1605 工程物资 engineer material ~WmA55
59 1606 固定资产清理 disposal of fixed assets (G>g0(;D-
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing o|s|Wm x>u
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing x f:|lQf
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _>t6]?*
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 T!&VT;
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture [].euDrX
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 1B{u4w7S4e
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8js1m55KT
67 1701 无形资产 intangible assets
y?*Y=,"
68 1702 累计摊销 accumulated amortization JVx- 4?
69 1703 无形资产减值准备 intangible assets reduction reserve );p:[=$71
70 1711 商誉 business reputation 5S! !@P!,
71 1801 长期待摊费用 long-term deferred expenses 6D4u ?P,
72 1811 递延所得税资产 deferred income tax assets 2-#&ktM%V
73 1901 待处理财产损溢 waiting assets profit and loss 2tp95E
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二、负债类 debt group eN TKX
74 2001 短期借款 short-term loan ' _n $xfH
81 2101 交易性金融负债 transaction financial liabilities l n09_Lr
83 2201 应付票据 notes payable Fe 7 8YDx?
84 2202 应付账款 account payable Qyj:!-o
85 2205 预收账款 item received in advance Z7MGBwP(
86 2211 应付职工薪酬 employee pay payable 8(:O5#
87 2221 应交税费 tax payable E@@XWU21;N
88 2231 应付股利 dividend payable )*BG-nM u
89 2232 应付利息 interest payable T'
) l
90 2241 其他应付款 other account payable Q\le3KB
97 2401 预提费用 withholding expenses ^"J)^3j<
98 2411 预计负债 estimated liabilities }SW>ysw'm
99 2501 递延收益 deferred income O
0P4uq
100 2601 长期借款 money borrowed for long term thh0~g0/
101 2602 长期债券 long-term bond 2B=BRVtSs
106 2801 长期应付款 long-term account payable H|d"45J_
107 2802 未确认融资费用 unacknowledged financial charges RDu{U (!
108 2811 专项应付款 special accounts payable ?ieC>cr
109 2901 递延所得税负债 deferred income tax liabilities l.SoiFDd
三、共同类 Q,>]f@m
112 3101 衍生工具 derivative tool io$fL_R=
113 3201 套期工具 arbitrage tool ~2 J!I
^ J
114 3202 被套期项目 arbitrage project g % 8@pjk
四、所有者权益类 kK]L(ZU +
115 4001 实收资本 paid-up capital JjH141 n%D
116 4002 资本公积 contributed surplus #<R6!"TNoz
117 4101 盈余公积 earned surplus @_"Z]Y ,D0
119 4103 本年利润 profit for the current year { =IAS}
120 4104 利润分配 allocation of profits /Nd`eUn
121 4201 库存股 treasury stock ;c# jO:A5
五、成本类 =?1B|hdo
122 5001 生产成本 production cost ;<K#h9#*7
123 5101 制造费用 cost of production oMb@)7
124 5201 劳务成本 service cost Zx%6pZ(.
125 5301 研发支出 research and development expenditures Cfst)[j
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 'iEu1! t\0
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor yRldP k_
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor -j}zr yG-
六、损益类 AKUmh
129 6001 主营业务收入 main business income \
UiITP<
130 6011 利息收入 金融共用 interest income financial sharing u_%L~1+'
135 6051 其他业务收入 other business income [Pz['q L3t
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 6tBe,'*
137 6101 公允价值变动损益 sound value flexible loss and profit .QM>^(o$Z
138 6111 投资收益 income on investment ^[hx`Rh`t
142 6301 营业外收入 nonrevenue receipt r[KX
"U-
143 6401 主营业务成本 main business cost Uizg.<.
144 6402 其他业务支出 other business expense ^qNr<Ye
145 6405 营业税金及附加 business tariff and annex & ]1 gx#
146 6411 利息支出 金融共用 interest expense financial sharing :sJQ r._L
155 6601 销售费用 marketing cost
o+FDkqEN
156 6602 管理费用 managing cost "VQ7Y`,+
157 6603 财务费用 financial cost 8/ PS# dM\
158 6604 勘探费用 exploration expense j4]y(AA
159 6701 资产减值损失 loss from asset devaluation N9BfjT}
160 6711 营业外支出 nonoperating expense [|APM MYK1
161 6801 所得税 income tax mW 'sdb
162 6901 以前年度损益调整 prior year profit and loss adjustment
