Y~B-dx'V
一、资产类 HE:]zH
1 1001 库存现金 cash on hand f~?kx41dq
2 1002 银行存款 bank deposit xz-?sD/xe
5 1015 其他货币资金 other monetary capital fD*jzj7o ,
9 1101 交易性金融资产 transaction monetary assets QT4&Ix,4T1
11 1121 应收票据 notes receivable f_z]kA
+H
12 1122 应收账款 Account receivable 2 -%9 k)KH
13 1123 预付账款 account prepaid fp?/Dg"49.
14 1131 应收股利 dividend receivable iBk1QRdn
15 1132 应收利息 accrued interest receivable Z_4|L+i<{
21 1231 其他应收款 accounts receivable-others .1:B\ R((
22 1241 坏账准备 had debts reserve *&~(>gNF,
28 1401 材料采购 procurement of materials "XLFw;o
29 1402 在途物资 materials in transit 1oI2
30 1403 原材料 raw materials y`Zn{mQ@[
32 1406 库存商品 commodity stocks BU O8 Z]
33 1407 发出商品 goods in transit T*%O\&'r
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles lvH} 8 lJ
42 1461 存货跌价准备 reserve against stock price declining YRyaOrl$<
43 1501 待摊费用 fees to be apportioned g*;z V i
45 1521 持有至到期投资 hold investment due 1Q7]1 fRu
46 1522 持有至到期投资减值准备 hold investment due reduction reserve y=2nV
47 1523 可供出售金融资产 financial assets available for sale m>f8RBp]'
48 1524 长期股权投资 long-term stock ownership investment u =lsH
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~?Zm3zOCc2
50 1526 投资性房地产 investment real eastate fL Z99?J
51 1531 长期应收款 long-term account receivable Mu@(^z W
52 1541 未实现融资收益 unrealized financing income ,7)z avA
54 1601 固定资产 permanent assets A
"6&
55 1602 累计折旧 accumulated depreciation K$wxiGg8P
56 1603 固定资产减值准备permanent assets reduction reserve
t;}`~B
57 1604 在建工程 construction in process 'yR\%#s6
58 1605 工程物资 engineer material \.]C`ocD
59 1606 固定资产清理 disposal of fixed assets \s6 VOR/
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ~!P&LZ
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing " %w E>E
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture C,B{7s0-
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 p2h PLq
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture IM_SZs
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 sZ0)f!aH:_
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation -ZoAbp$
67 1701 无形资产 intangible assets ]] T,;|B
68 1702 累计摊销 accumulated amortization v, Z?pYYo
69 1703 无形资产减值准备 intangible assets reduction reserve C[CNJ66
70 1711 商誉 business reputation )O8w'4P5
71 1801 长期待摊费用 long-term deferred expenses Q!(qb
72 1811 递延所得税资产 deferred income tax assets B D [<>Wm
73 1901 待处理财产损溢 waiting assets profit and loss sj&1I.@,>
二、负债类 debt group $XcuU
sG
74 2001 短期借款 short-term loan Y+gNi_dE
81 2101 交易性金融负债 transaction financial liabilities Nk<H=kw+
83 2201 应付票据 notes payable ^nLk{<D35
84 2202 应付账款 account payable bZ} T;!U?I
85 2205 预收账款 item received in advance Hq|{Nt%Q
86 2211 应付职工薪酬 employee pay payable =3=8oF x8
87 2221 应交税费 tax payable e
3TKg
88 2231 应付股利 dividend payable 19i =kdH
89 2232 应付利息 interest payable cRWYS[ O?-
90 2241 其他应付款 other account payable \CBL[X5tr
97 2401 预提费用 withholding expenses s14 ot80)
98 2411 预计负债 estimated liabilities Y?% =6
S
99 2501 递延收益 deferred income bp'\nso/
100 2601 长期借款 money borrowed for long term y24/lc
101 2602 长期债券 long-term bond rxOv Y
F
106 2801 长期应付款 long-term account payable 6 )lWuY]e
107 2802 未确认融资费用 unacknowledged financial charges 2+yti,s+/
108 2811 专项应付款 special accounts payable j2oU
1' b
109 2901 递延所得税负债 deferred income tax liabilities F#z1 sl'
三、共同类 n` D-?]*
112 3101 衍生工具 derivative tool :ay`Id_tm
113 3201 套期工具 arbitrage tool gR wRh A/
114 3202 被套期项目 arbitrage project ]Aj5 K
四、所有者权益类 ]' <"qY
115 4001 实收资本 paid-up capital 0y%s\,PsT
116 4002 资本公积 contributed surplus oN,9# *PVL
117 4101 盈余公积 earned surplus
NW` Mc&
119 4103 本年利润 profit for the current year |21*p#>
120 4104 利润分配 allocation of profits OG^#e+
121 4201 库存股 treasury stock Kc`#~-`,(
五、成本类 >f p_$bjd
122 5001 生产成本 production cost GmZ2a -M
123 5101 制造费用 cost of production WL;2&S/{ @
124 5201 劳务成本 service cost L(}/W~En
125 5301 研发支出 research and development expenditures _xM3c&VeG
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor .#LHj}
u
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor o[g] Va*8
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor B %
六、损益类
w} ?, N
129 6001 主营业务收入 main business income GK { ~n
130 6011 利息收入 金融共用 interest income financial sharing D 1(9/;9
135 6051 其他业务收入 other business income 54Vb[;`Kkb
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;oOv~ YB7H
137 6101 公允价值变动损益 sound value flexible loss and profit G%T<wKD<
138 6111 投资收益 income on investment :JK+V2B$H
142 6301 营业外收入 nonrevenue receipt Dk}txw}#
143 6401 主营业务成本 main business cost [pSQ8zdF"
144 6402 其他业务支出 other business expense 7=HpEc
145 6405 营业税金及附加 business tariff and annex y S4nB04`=
146 6411 利息支出 金融共用 interest expense financial sharing -pQ0,/}K
155 6601 销售费用 marketing cost y 27 MG
156 6602 管理费用 managing cost 3m"9q
157 6603 财务费用 financial cost fw SI"cfM
158 6604 勘探费用 exploration expense [p z1f!Wn
159 6701 资产减值损失 loss from asset devaluation MpJ] 1
160 6711 营业外支出 nonoperating expense /p)
y!5e
161 6801 所得税 income tax /brHB @$
162 6901 以前年度损益调整 prior year profit and loss adjustment
