-5
一、资产类 p~3x=X4
1 1001 库存现金 cash on hand o}G`t
Bz
2 1002 银行存款 bank deposit bwhH2 ^ !
5 1015 其他货币资金 other monetary capital a(6h`GHo
9 1101 交易性金融资产 transaction monetary assets {e|.AD
11 1121 应收票据 notes receivable $%cHplQz5
12 1122 应收账款 Account receivable <$s
sU{5
13 1123 预付账款 account prepaid ?Xvy0/s5
14 1131 应收股利 dividend receivable 9vyf9QE;
15 1132 应收利息 accrued interest receivable @Q,Q"c2
21 1231 其他应收款 accounts receivable-others E"VFBKB
22 1241 坏账准备 had debts reserve hsrf 2Xw[
28 1401 材料采购 procurement of materials &kzysv-_
29 1402 在途物资 materials in transit Dfzj/spFV
30 1403 原材料 raw materials XxMZU(5
32 1406 库存商品 commodity stocks <-?C\c~G@
33 1407 发出商品 goods in transit l3p :}A
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles `dcz9 *
42 1461 存货跌价准备 reserve against stock price declining ,DE>:ARZ
43 1501 待摊费用 fees to be apportioned L$3 lsu!4n
45 1521 持有至到期投资 hold investment due
2Q%7J3I
46 1522 持有至到期投资减值准备 hold investment due reduction reserve FHU6o910
47 1523 可供出售金融资产 financial assets available for sale P~{8L.w!>W
48 1524 长期股权投资 long-term stock ownership investment DFWO5Y_
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve TMMJ5\t2
50 1526 投资性房地产 investment real eastate 5\z<xpJ
51 1531 长期应收款 long-term account receivable uU3A,-{-
52 1541 未实现融资收益 unrealized financing income 9o5D3
d
K
54 1601 固定资产 permanent assets /a^
R$RHl'
55 1602 累计折旧 accumulated depreciation HdxP:s.T
56 1603 固定资产减值准备permanent assets reduction reserve F^bY]\-5
57 1604 在建工程 construction in process ':;k<(<-
58 1605 工程物资 engineer material MAkr9AKb,
59 1606 固定资产清理 disposal of fixed assets -c]AS[(
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing <skqq+
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing t?G6|3
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 9}9VZ r?
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 Gqd|F>
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ~x8nC%qPvq
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 AcuF0KWw/
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation "."(<c/3
67 1701 无形资产 intangible assets Dj96t5R
68 1702 累计摊销 accumulated amortization y8s!sO
69 1703 无形资产减值准备 intangible assets reduction reserve :1UMA@HP
70 1711 商誉 business reputation r~)fAb?
71 1801 长期待摊费用 long-term deferred expenses .+ u
b\
72 1811 递延所得税资产 deferred income tax assets wxvi)|)
73 1901 待处理财产损溢 waiting assets profit and loss A`Dx]y
二、负债类 debt group w1"+HJd
74 2001 短期借款 short-term loan 1V1I[CxlX
81 2101 交易性金融负债 transaction financial liabilities IyHbl_P ^
83 2201 应付票据 notes payable V_gKl;Kfe8
84 2202 应付账款 account payable
gEj#>=s
85 2205 预收账款 item received in advance ]S&ki}i&
86 2211 应付职工薪酬 employee pay payable P!|Z%H
87 2221 应交税费 tax payable &;-zy%#l
88 2231 应付股利 dividend payable c$V5E
t
89 2232 应付利息 interest payable GA
gTy
90 2241 其他应付款 other account payable \PE;R.v_:
97 2401 预提费用 withholding expenses XJe=+_K9
98 2411 预计负债 estimated liabilities @/<UhnI
99 2501 递延收益 deferred income &t9V
100 2601 长期借款 money borrowed for long term wv3,%
lN
101 2602 长期债券 long-term bond RN(I}]] a
106 2801 长期应付款 long-term account payable _aPAn|.
107 2802 未确认融资费用 unacknowledged financial charges t>cGfA
108 2811 专项应付款 special accounts payable Ldj
z-
109 2901 递延所得税负债 deferred income tax liabilities 95m
f
三、共同类 p@G7}'|eyA
112 3101 衍生工具 derivative tool x>[]Qk^?q
113 3201 套期工具 arbitrage tool nf
/*n
114 3202 被套期项目 arbitrage project AChz}N$C
四、所有者权益类 ;_(f(8BO
115 4001 实收资本 paid-up capital EpAgKzVpJ
116 4002 资本公积 contributed surplus 2HFn\kjj.s
117 4101 盈余公积 earned surplus g.Xk6"kO
119 4103 本年利润 profit for the current year
&Pr\n&9A
120 4104 利润分配 allocation of profits <R$ 2x_
121 4201 库存股 treasury stock RHC
ZP
五、成本类 kCT
f>sJe
122 5001 生产成本 production cost B}d&tH2^s
123 5101 制造费用 cost of production en< $.aY
124 5201 劳务成本 service cost
0M HiW=
125 5301 研发支出 research and development expenditures tz@MZs09
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Eu?z!
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0y9 b0
G
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ^OY]Y+S`Ox
六、损益类 2cYBm^o|x
129 6001 主营业务收入 main business income g5B TZZ
130 6011 利息收入 金融共用 interest income financial sharing lv
8EfN
135 6051 其他业务收入 other business income
BNK]Os
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
+Dy^4p?o
137 6101 公允价值变动损益 sound value flexible loss and profit 1Nt
&+o
138 6111 投资收益 income on investment C27:tyV
142 6301 营业外收入 nonrevenue receipt )]1hN;Nz
143 6401 主营业务成本 main business cost bT.q@oU
144 6402 其他业务支出 other business expense FRd"F$U
145 6405 营业税金及附加 business tariff and annex -G,}f\Cg
146 6411 利息支出 金融共用 interest expense financial sharing `t U
155 6601 销售费用 marketing cost SB\%"nnV
156 6602 管理费用 managing cost 3%Y:+%VE
157 6603 财务费用 financial cost &$
h~Q
158 6604 勘探费用 exploration expense Q7865
159 6701 资产减值损失 loss from asset devaluation y"JR kJ
160 6711 营业外支出 nonoperating expense A;TP~xq\
161 6801 所得税 income tax g
lMHT,
162 6901 以前年度损益调整 prior year profit and loss adjustment