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一、资产类 vhEXtjL
1 1001 库存现金 cash on hand (H_YYZ3ZX
2 1002 银行存款 bank deposit gQ0W>\xz
5 1015 其他货币资金 other monetary capital "Q [rM1R
9 1101 交易性金融资产 transaction monetary assets v) !C
Dpw
11 1121 应收票据 notes receivable K,$
Ro@!
12 1122 应收账款 Account receivable _'.YC<;
13 1123 预付账款 account prepaid \nKpJ9!
14 1131 应收股利 dividend receivable hE9UWa.Q>
15 1132 应收利息 accrued interest receivable ij| + MX
21 1231 其他应收款 accounts receivable-others G'dN_6ho3
22 1241 坏账准备 had debts reserve zD D1Eyc H
28 1401 材料采购 procurement of materials Y~fa=R{W
29 1402 在途物资 materials in transit U.kTdNSp
30 1403 原材料 raw materials "h84D&V
32 1406 库存商品 commodity stocks Ln4zy*v{
33 1407 发出商品 goods in transit ^(:Z*+X~>
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles v?)u1-V0
42 1461 存货跌价准备 reserve against stock price declining 9P)28\4
43 1501 待摊费用 fees to be apportioned `:4bg1u
45 1521 持有至到期投资 hold investment due 5R UhrE
46 1522 持有至到期投资减值准备 hold investment due reduction reserve }23#z
47 1523 可供出售金融资产 financial assets available for sale W3HTQGV
48 1524 长期股权投资 long-term stock ownership investment pAY[XN
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve UD+r{s/%
50 1526 投资性房地产 investment real eastate y?}R ,5k
51 1531 长期应收款 long-term account receivable {0ozpE*(
52 1541 未实现融资收益 unrealized financing income !ot$ Q
54 1601 固定资产 permanent assets FZi'#(y
55 1602 累计折旧 accumulated depreciation tnn,lWu|
56 1603 固定资产减值准备permanent assets reduction reserve P*kKeMl
57 1604 在建工程 construction in process _ l$1@
58 1605 工程物资 engineer material X *f le
59 1606 固定资产清理 disposal of fixed assets A
$GiO
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {<k}U;uiO
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing jWX^h^n7K
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture JKMcdD?'
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture Cr;d
!=
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture f:K3 P[|
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ;/- X;!a>
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation <8?jn*$;\
67 1701 无形资产 intangible assets -|/kg7IO\
68 1702 累计摊销 accumulated amortization 9si, z
69 1703 无形资产减值准备 intangible assets reduction reserve flr&+=1?D
70 1711 商誉 business reputation nWzGb2Y
71 1801 长期待摊费用 long-term deferred expenses @XSxo UF\
72 1811 递延所得税资产 deferred income tax assets B+pJWl8u
73 1901 待处理财产损溢 waiting assets profit and loss n#fc=L1U
二、负债类 debt group k@RIM ( ^t
74 2001 短期借款 short-term loan ywl7bU- f
81 2101 交易性金融负债 transaction financial liabilities ->0 OqVQA
83 2201 应付票据 notes payable )tB1jcI ;
84 2202 应付账款 account payable km[ PbC
85 2205 预收账款 item received in advance zB@@Gs>
86 2211 应付职工薪酬 employee pay payable BGSq
fr1F
87 2221 应交税费 tax payable =JK# "'
88 2231 应付股利 dividend payable -y1t;yU.L
89 2232 应付利息 interest payable rf:C B&u
90 2241 其他应付款 other account payable ;=ci7IT
'
97 2401 预提费用 withholding expenses |#rP~Nj
)
98 2411 预计负债 estimated liabilities zm9_[0
99 2501 递延收益 deferred income Z7@~#)3
100 2601 长期借款 money borrowed for long term h=`1sfz
101 2602 长期债券 long-term bond Dj$W?dC"^
106 2801 长期应付款 long-term account payable HHMv%H]M
107 2802 未确认融资费用 unacknowledged financial charges ==W`qC4n?n
108 2811 专项应付款 special accounts payable HXg4
T
109 2901 递延所得税负债 deferred income tax liabilities ]B'H(o
R<|
三、共同类 `J}-U\4F{
112 3101 衍生工具 derivative tool ,2y " \_
113 3201 套期工具 arbitrage tool 1qgzb
114 3202 被套期项目 arbitrage project Dn9AOi!
四、所有者权益类 (qky&}H
115 4001 实收资本 paid-up capital ~l@-gAyw
116 4002 资本公积 contributed surplus } F; Nh7?
117 4101 盈余公积 earned surplus &8^1:CcE
119 4103 本年利润 profit for the current year ~
""?:
120 4104 利润分配 allocation of profits G"'[dL)N>
121 4201 库存股 treasury stock (q|E C;
五、成本类 -?K?P=B;X
122 5001 生产成本 production cost Om/mpU /U
123 5101 制造费用 cost of production 6d% |yl
124 5201 劳务成本 service cost nRL2Z5iO-
125 5301 研发支出 research and development expenditures 4Cd ST3
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }K%y'D
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor N!hS`< }
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 4qc 0Q
A%
六、损益类 /j`v N
129 6001 主营业务收入 main business income z#|#Cq`VG
130 6011 利息收入 金融共用 interest income financial sharing
Ue8k9%qV
135 6051 其他业务收入 other business income &\_cU?0d
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 5csqu^/y
137 6101 公允价值变动损益 sound value flexible loss and profit #FHyP1uyc
138 6111 投资收益 income on investment
?V>\9?zb
142 6301 营业外收入 nonrevenue receipt XM " {"
143 6401 主营业务成本 main business cost ,7{}}l
144 6402 其他业务支出 other business expense ]PI|Xl
145 6405 营业税金及附加 business tariff and annex 01-n_ $b
146 6411 利息支出 金融共用 interest expense financial sharing 4)4E/q/5
155 6601 销售费用 marketing cost ;%V%6 : 5
156 6602 管理费用 managing cost +l,6}tV9
157 6603 财务费用 financial cost 1D p Rm(
158 6604 勘探费用 exploration expense V`7^v:
159 6701 资产减值损失 loss from asset devaluation =rrbS8To=
160 6711 营业外支出 nonoperating expense F|seBBu
161 6801 所得税 income tax 5%5z@Ka
162 6901 以前年度损益调整 prior year profit and loss adjustment
