;o?Wn=J
一、资产类 nTH!_S>b(Y
1 1001 库存现金 cash on hand t OVYA\ ]
2 1002 银行存款 bank deposit 9
?( P?H
5 1015 其他货币资金 other monetary capital >YP
]IQ
9 1101 交易性金融资产 transaction monetary assets $-R9J6NN
11 1121 应收票据 notes receivable X0zE -h6P
12 1122 应收账款 Account receivable ~\~XD+jy"
13 1123 预付账款 account prepaid .,(
,<
14 1131 应收股利 dividend receivable }ej-Lu,b3
15 1132 应收利息 accrued interest receivable D OGg=`XK1
21 1231 其他应收款 accounts receivable-others O\[ T d
22 1241 坏账准备 had debts reserve P(XNtQ= K
28 1401 材料采购 procurement of materials >a5 avSn
29 1402 在途物资 materials in transit [0-zJy|,
30 1403 原材料 raw materials SPY4l*kX
32 1406 库存商品 commodity stocks pTzfc`~xv
33 1407 发出商品 goods in transit K}YOs.
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles -E>se8 %"
42 1461 存货跌价准备 reserve against stock price declining _.ELN/$-
43 1501 待摊费用 fees to be apportioned ]J6+nA6)
45 1521 持有至到期投资 hold investment due 8-
]7>2?_
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
G##^xFx
47 1523 可供出售金融资产 financial assets available for sale `Ef &h V
48 1524 长期股权投资 long-term stock ownership investment Mb[4G>-v=
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve `@r #o&
50 1526 投资性房地产 investment real eastate "G m:M
51 1531 长期应收款 long-term account receivable ]Zz<9zix
52 1541 未实现融资收益 unrealized financing income WX9p J9d
54 1601 固定资产 permanent assets KqT~MP l
55 1602 累计折旧 accumulated depreciation > [|SF%
56 1603 固定资产减值准备permanent assets reduction reserve z0m[25FQG
57 1604 在建工程 construction in process B\ a#Vtyut
58 1605 工程物资 engineer material R@H}n3,
59 1606 固定资产清理 disposal of fixed assets w=H4#a?fc
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing %D:5 S?{
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing R
WU,v{I9
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture DUK.-| a7
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 @5-+>\Hd^t
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ,9;d"ce
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 & 5u[ q
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 59I}
67 1701 无形资产 intangible assets \ml6B6
68 1702 累计摊销 accumulated amortization C JNz J(
69 1703 无形资产减值准备 intangible assets reduction reserve K\GIh8L
70 1711 商誉 business reputation p3r1lUw
71 1801 长期待摊费用 long-term deferred expenses y Yvv;E
72 1811 递延所得税资产 deferred income tax assets m mn1yX:d
73 1901 待处理财产损溢 waiting assets profit and loss D3emO'`gQ
二、负债类 debt group XT5Vo
74 2001 短期借款 short-term loan 4c_F>Jw[
81 2101 交易性金融负债 transaction financial liabilities WsCzC_'j.
83 2201 应付票据 notes payable ]m( 5 >h#
84 2202 应付账款 account payable ^D0BG C&&
85 2205 预收账款 item received in advance NX*9nwp^
86 2211 应付职工薪酬 employee pay payable 2)^ [SpZ
87 2221 应交税费 tax payable <#9zc'ED:
88 2231 应付股利 dividend payable :`ysq
89 2232 应付利息 interest payable -=]LQH
uQ
90 2241 其他应付款 other account payable {@u}-6:wAT
97 2401 预提费用 withholding expenses 8c' 0"G@S
98 2411 预计负债 estimated liabilities vA E?^*F
99 2501 递延收益 deferred income f-tV8
100 2601 长期借款 money borrowed for long term zA/W+j$:
101 2602 长期债券 long-term bond Q nqU!6k@
106 2801 长期应付款 long-term account payable =c8U:\0
107 2802 未确认融资费用 unacknowledged financial charges 3&@MZF&
108 2811 专项应付款 special accounts payable N>Pufr
109 2901 递延所得税负债 deferred income tax liabilities C"IP1N
三、共同类 VrokEK*qbY
112 3101 衍生工具 derivative tool NB&u^8b
113 3201 套期工具 arbitrage tool u0J+Nj9
114 3202 被套期项目 arbitrage project qpl
"j-
四、所有者权益类 s geP`O%
115 4001 实收资本 paid-up capital Y4Z? `TL
116 4002 资本公积 contributed surplus @$79$:q N
117 4101 盈余公积 earned surplus +G_6Ek4
119 4103 本年利润 profit for the current year ~5wCehSb
120 4104 利润分配 allocation of profits ~^"cq
S(
121 4201 库存股 treasury stock *3<m<<>U
五、成本类 '+X9MzU*\
122 5001 生产成本 production cost EVj48
123 5101 制造费用 cost of production b['TRYc=:
124 5201 劳务成本 service cost S @ 7A)
125 5301 研发支出 research and development expenditures g-% uw[pf
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor b@f. Kd7I
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor M{7EFTy!y
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor A?;/]m;
六、损益类 Drlt xI)
129 6001 主营业务收入 main business income y( MF_'l
130 6011 利息收入 金融共用 interest income financial sharing o\Hg2^YY>
135 6051 其他业务收入 other business income =dX*:An
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 't{=n
[
137 6101 公允价值变动损益 sound value flexible loss and profit A}\Rms 2
138 6111 投资收益 income on investment ;8g#"p*&
142 6301 营业外收入 nonrevenue receipt xsFW F*HPs
143 6401 主营业务成本 main business cost d<6L&8
)<
144 6402 其他业务支出 other business expense ?k_=?m
145 6405 营业税金及附加 business tariff and annex ?V[yw=sl04
146 6411 利息支出 金融共用 interest expense financial sharing >CPkL_@VZ=
155 6601 销售费用 marketing cost nL+*
Ja
156 6602 管理费用 managing cost =QyO$:t
157 6603 财务费用 financial cost
W{;!JI7;z
158 6604 勘探费用 exploration expense LTtfOcrt
159 6701 资产减值损失 loss from asset devaluation <$D)uY K
160 6711 营业外支出 nonoperating expense z<<` 1wqg
161 6801 所得税 income tax ^[%~cG
162 6901 以前年度损益调整 prior year profit and loss adjustment
