/"(b.&
一、资产类 dav vI$TA
1 1001 库存现金 cash on hand @ (i*-u3Tq
2 1002 银行存款 bank deposit %z1{Kus
5 1015 其他货币资金 other monetary capital ewo*7j4*
9 1101 交易性金融资产 transaction monetary assets "YuZ fL`bb
11 1121 应收票据 notes receivable Ru)(dvk}S
12 1122 应收账款 Account receivable m H'\:oN
13 1123 预付账款 account prepaid "VV914*z
14 1131 应收股利 dividend receivable P dR >;$1
15 1132 应收利息 accrued interest receivable d F$KrwDK
21 1231 其他应收款 accounts receivable-others 6/|U
22 1241 坏账准备 had debts reserve ;)gLjF/F7
28 1401 材料采购 procurement of materials ?#4+r_dP
29 1402 在途物资 materials in transit lNHNL
a>W
30 1403 原材料 raw materials {b(rm,%
32 1406 库存商品 commodity stocks SLSF
<$
33 1407 发出商品 goods in transit / [0F6
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Y\.D Q
42 1461 存货跌价准备 reserve against stock price declining aJI>FTdK
43 1501 待摊费用 fees to be apportioned !2(. $}E
45 1521 持有至到期投资 hold investment due <R>Q4&we(
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 7 7`` 8,
47 1523 可供出售金融资产 financial assets available for sale Dft4isyt^
48 1524 长期股权投资 long-term stock ownership investment 6mwvI4)
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve L5/mO6;k
50 1526 投资性房地产 investment real eastate )eECOfmnZ
51 1531 长期应收款 long-term account receivable [ 4Y[?)7
52 1541 未实现融资收益 unrealized financing income mLJDxh'B
54 1601 固定资产 permanent assets T 4e
WbNSs
55 1602 累计折旧 accumulated depreciation NP "ylMr7P
56 1603 固定资产减值准备permanent assets reduction reserve [ qiOd!
57 1604 在建工程 construction in process C} 9Kx }q
58 1605 工程物资 engineer material &%6NQWW
59 1606 固定资产清理 disposal of fixed assets B n{) |&;
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ^ZR8s^X
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing (e(Rr 4
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #7+]%;h
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 \OP9_J(*
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture A hR0zg
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 bCzdszvg3
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 1ADv?+j)A/
67 1701 无形资产 intangible assets au}s=ua~i
68 1702 累计摊销 accumulated amortization Ym '7vW#~
69 1703 无形资产减值准备 intangible assets reduction reserve J8J!#j.
70 1711 商誉 business reputation :v _w!+,/
71 1801 长期待摊费用 long-term deferred expenses Zlrh C= 0
72 1811 递延所得税资产 deferred income tax assets mdaY
YD=c%
73 1901 待处理财产损溢 waiting assets profit and loss q 4) Ey
二、负债类 debt group G,B?&gFX
74 2001 短期借款 short-term loan V(r`.
75
81 2101 交易性金融负债 transaction financial liabilities r( M[8@Nz
83 2201 应付票据 notes payable cg{Gc]'1#
84 2202 应付账款 account payable >zFD $
85 2205 预收账款 item received in advance \ p3v#0R{
86 2211 应付职工薪酬 employee pay payable fL2 ^\dB ;
87 2221 应交税费 tax payable b TiBmS
88 2231 应付股利 dividend payable /,X7.t_-
89 2232 应付利息 interest payable SAy{YOLtl
90 2241 其他应付款 other account payable W]zwghxH
97 2401 预提费用 withholding expenses P0)AU i
98 2411 预计负债 estimated liabilities l:) S 3
99 2501 递延收益 deferred income YIO.yN"0
100 2601 长期借款 money borrowed for long term ^@K
WYAAW5
101 2602 长期债券 long-term bond {d,?bs)
106 2801 长期应付款 long-term account payable pUGN!3
107 2802 未确认融资费用 unacknowledged financial charges (V!0'9c
108 2811 专项应付款 special accounts payable G~(& 3
109 2901 递延所得税负债 deferred income tax liabilities =D5wqCT(Q
三、共同类 lM$t!2pRB
112 3101 衍生工具 derivative tool IhfZLE.,
113 3201 套期工具 arbitrage tool TVYz3~m
114 3202 被套期项目 arbitrage project QAi1,+y]7w
四、所有者权益类 $C$ub&D
~"
115 4001 实收资本 paid-up capital R1Yqz $#
116 4002 资本公积 contributed surplus )%t7\1)B3
117 4101 盈余公积 earned surplus #hy+ L
119 4103 本年利润 profit for the current year { l@WCR
120 4104 利润分配 allocation of profits _CL{ I Y
121 4201 库存股 treasury stock a(f(R&-:$Y
五、成本类 tJAnuhX
122 5001 生产成本 production cost 5/,Qz>QE[
123 5101 制造费用 cost of production vbaC+AiX
124 5201 劳务成本 service cost =-5[Hn%
125 5301 研发支出 research and development expenditures M|H 2kvl
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor >x *)GPDa
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor zQ
_z7FJCB
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2 eHx"Ha
六、损益类 `H"vR: ~{
129 6001 主营业务收入 main business income y]
y9'5_
130 6011 利息收入 金融共用 interest income financial sharing
[83>T ,
135 6051 其他业务收入 other business income T6X}Ws "
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance x)$2nonM
137 6101 公允价值变动损益 sound value flexible loss and profit
%jT w
138 6111 投资收益 income on investment u-:MVEm
142 6301 营业外收入 nonrevenue receipt KGD'mByt"
143 6401 主营业务成本 main business cost mqw 84u
144 6402 其他业务支出 other business expense >uHb
^
145 6405 营业税金及附加 business tariff and annex 7gr^z)${J
146 6411 利息支出 金融共用 interest expense financial sharing S e Oy7
155 6601 销售费用 marketing cost =|"= l1
156 6602 管理费用 managing cost C5MqwNX
157 6603 财务费用 financial cost #QS?s8IrW
158 6604 勘探费用 exploration expense 4kh8W~i;/
159 6701 资产减值损失 loss from asset devaluation Mt=R*M}D0
160 6711 营业外支出 nonoperating expense lC4PKm no
161 6801 所得税 income tax bS%C?8
162 6901 以前年度损益调整 prior year profit and loss adjustment
