(Nzh1ul\}
一、资产类 y>C
!cYB
1 1001 库存现金 cash on hand Sst
z_t
2 1002 银行存款 bank deposit xhALJfv
5 1015 其他货币资金 other monetary capital 9"[,9HN
9 1101 交易性金融资产 transaction monetary assets :a8Sy("
11 1121 应收票据 notes receivable "/R?XCBZsb
12 1122 应收账款 Account receivable
6GuTd
13 1123 预付账款 account prepaid V d
J
14 1131 应收股利 dividend receivable HL{aqT2
15 1132 应收利息 accrued interest receivable Yv1yRoDv
21 1231 其他应收款 accounts receivable-others Q%6zr9
22 1241 坏账准备 had debts reserve _#~D{91
j:
28 1401 材料采购 procurement of materials Da<`|
l
29 1402 在途物资 materials in transit Af\@J6viF7
30 1403 原材料 raw materials O
C;~ H{
32 1406 库存商品 commodity stocks OTYkJEC8\N
33 1407 发出商品 goods in transit 1!zd#TX
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles U>n[R/~]
42 1461 存货跌价准备 reserve against stock price declining 5xc e1
[
43 1501 待摊费用 fees to be apportioned m2m
;|rr
45 1521 持有至到期投资 hold investment due hGKQK
^bn
46 1522 持有至到期投资减值准备 hold investment due reduction reserve KEy8EB
47 1523 可供出售金融资产 financial assets available for sale K7s[Fa6J
48 1524 长期股权投资 long-term stock ownership investment <mJ8~
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *lDVV,T'}w
50 1526 投资性房地产 investment real eastate PC5$TJnj3
51 1531 长期应收款 long-term account receivable 1#L%Q(G
52 1541 未实现融资收益 unrealized financing income 1TEKq#t;y
54 1601 固定资产 permanent assets q"269W:
55 1602 累计折旧 accumulated depreciation zSA"f_e
56 1603 固定资产减值准备permanent assets reduction reserve sC"w{_D@*4
57 1604 在建工程 construction in process ByE@4+9
58 1605 工程物资 engineer material ,OrrGwp&
59 1606 固定资产清理 disposal of fixed assets r5Q#GY>
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Swf%WuDj
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 0[H/>%3O
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 5ms]Wbh)
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture D<70
rBf2
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture C\{ KB@C\*
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ;Mmu}
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation me@`;Q3
67 1701 无形资产 intangible assets zv"NbN
68 1702 累计摊销 accumulated amortization {.U:Ce
69 1703 无形资产减值准备 intangible assets reduction reserve X6}W]
70 1711 商誉 business reputation GsO(\hR6^
71 1801 长期待摊费用 long-term deferred expenses ~zZOogM<
72 1811 递延所得税资产 deferred income tax assets {^Q,G x(
73 1901 待处理财产损溢 waiting assets profit and loss O:'qwJ#~
二、负债类 debt group XlX t,
74 2001 短期借款 short-term loan \R9izuc9
81 2101 交易性金融负债 transaction financial liabilities 3;jxIo$,
83 2201 应付票据 notes payable ~[F7M{LS
84 2202 应付账款 account payable hKg +A
85 2205 预收账款 item received in advance cD9U^SOS
86 2211 应付职工薪酬 employee pay payable 60n>FQ<
87 2221 应交税费 tax payable \(`2 @
88 2231 应付股利 dividend payable HP7~Zn)c
89 2232 应付利息 interest payable W9}
,f
90 2241 其他应付款 other account payable P(-
97 2401 预提费用 withholding expenses {\k }:)
98 2411 预计负债 estimated liabilities #Mk3cp^Yl
99 2501 递延收益 deferred income K8&) kfyI
100 2601 长期借款 money borrowed for long term -
G7)Y:
101 2602 长期债券 long-term bond UvU@3[fw
106 2801 长期应付款 long-term account payable ^?0'\Z
107 2802 未确认融资费用 unacknowledged financial charges : &n
F>
108 2811 专项应付款 special accounts payable \
C$t
109 2901 递延所得税负债 deferred income tax liabilities /V cbT >=
三、共同类 }Z\S__\9
112 3101 衍生工具 derivative tool M*cF'go
113 3201 套期工具 arbitrage tool LB({,0mcX
114 3202 被套期项目 arbitrage project @ G!Ir"Q
四、所有者权益类 Xe:rPxZf~
115 4001 实收资本 paid-up capital b)#rUI|O
116 4002 资本公积 contributed surplus MGK?FJn_?
117 4101 盈余公积 earned surplus sZ7,7E|_
119 4103 本年利润 profit for the current year '.N}oL<gP
120 4104 利润分配 allocation of profits O> _ F
121 4201 库存股 treasury stock >S0kiGDV{
五、成本类 @*|UyK.
122 5001 生产成本 production cost <_kA+&T
123 5101 制造费用 cost of production _u;pD-
124 5201 劳务成本 service cost KSS]% 66Y
125 5301 研发支出 research and development expenditures vgDpo@fz8
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor O8>&J-+2
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor KiFTj$w,
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
CAx
eJ`Q
六、损益类 gH,Pz
129 6001 主营业务收入 main business income :.=j)ljTx
130 6011 利息收入 金融共用 interest income financial sharing x)Zm5&"Gg
135 6051 其他业务收入 other business income ,B_tAg4~
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )FG/
137 6101 公允价值变动损益 sound value flexible loss and profit bJ9*z~z)e
138 6111 投资收益 income on investment ?7lW@U0
142 6301 营业外收入 nonrevenue receipt 4mshB
143 6401 主营业务成本 main business cost \5s!lv*&
144 6402 其他业务支出 other business expense {zbH.V[
145 6405 营业税金及附加 business tariff and annex cJ!wZT`
146 6411 利息支出 金融共用 interest expense financial sharing Fj 1/B0acS
155 6601 销售费用 marketing cost F`Q,pBl1p6
156 6602 管理费用 managing cost
H.Jcp|k[;
157 6603 财务费用 financial cost *sAoYx
158 6604 勘探费用 exploration expense m|24)%Vj;=
159 6701 资产减值损失 loss from asset devaluation @#VxjXW^
160 6711 营业外支出 nonoperating expense L4Nk+R;
161 6801 所得税 income tax eqeVz`
162 6901 以前年度损益调整 prior year profit and loss adjustment