0Dna+V/jI
一、资产类 PcEE`.
1 1001 库存现金 cash on hand 'UU
j(1
f
2 1002 银行存款 bank deposit a/\{NHs6"5
5 1015 其他货币资金 other monetary capital b~}$Ch3ymW
9 1101 交易性金融资产 transaction monetary assets nX 9]dz
11 1121 应收票据 notes receivable /zt M'
12 1122 应收账款 Account receivable P Wyf 3
13 1123 预付账款 account prepaid w8> h6x "
14 1131 应收股利 dividend receivable 5e$1KN`
15 1132 应收利息 accrued interest receivable PBnH#zm
21 1231 其他应收款 accounts receivable-others +^lB"OcOX@
22 1241 坏账准备 had debts reserve (bQ3:%nD
28 1401 材料采购 procurement of materials Hc =QSP
29 1402 在途物资 materials in transit 'St6a*
30 1403 原材料 raw materials =V]0G,,\
32 1406 库存商品 commodity stocks >xabn*Kq
33 1407 发出商品 goods in transit V0v,s^\H
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles B Z|A&;
42 1461 存货跌价准备 reserve against stock price declining g&c ~grD
43 1501 待摊费用 fees to be apportioned n'v\2(&uYN
45 1521 持有至到期投资 hold investment due UL-_z ++G
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4[@YF@_=M
47 1523 可供出售金融资产 financial assets available for sale \$ipnQ
v
48 1524 长期股权投资 long-term stock ownership investment R__:~ uv,
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve l@Vv%w9H
50 1526 投资性房地产 investment real eastate 7n6g;8xE
51 1531 长期应收款 long-term account receivable Hl0"
zS[
52 1541 未实现融资收益 unrealized financing income <M@-|K"Eb
54 1601 固定资产 permanent assets m9oOH5@K~
55 1602 累计折旧 accumulated depreciation EM*I%|n@m
56 1603 固定资产减值准备permanent assets reduction reserve +ZM,E8
57 1604 在建工程 construction in process >P SO]%mE
58 1605 工程物资 engineer material N=B
G0 t$
59 1606 固定资产清理 disposal of fixed assets UMR ?q0J
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing }a| | @unr
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing D<;~eZ'
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture nFNRiDx
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 <mE`<-$
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ^" X.aks
A
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 \~ChbPnc
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation X} v*"`@Q
67 1701 无形资产 intangible assets [ & n[p?
68 1702 累计摊销 accumulated amortization N! 7}B
69 1703 无形资产减值准备 intangible assets reduction reserve h<U?WtWT-p
70 1711 商誉 business reputation &7
f8\TG|
71 1801 长期待摊费用 long-term deferred expenses m4 (p MrJ
72 1811 递延所得税资产 deferred income tax assets Gv &G2 ^
73 1901 待处理财产损溢 waiting assets profit and loss ^obuMQ;
二、负债类 debt group Zk%@GOu\
74 2001 短期借款 short-term loan ZOqS"3j! j
81 2101 交易性金融负债 transaction financial liabilities \;)g
<TwL
83 2201 应付票据 notes payable f\<r1
84 2202 应付账款 account payable a)JXxst
85 2205 预收账款 item received in advance
=Z
86 2211 应付职工薪酬 employee pay payable ?`piie9V
87 2221 应交税费 tax payable
/RxP:>hVv
88 2231 应付股利 dividend payable v
49o$s4J
89 2232 应付利息 interest payable e{5?+6KH
90 2241 其他应付款 other account payable P9bM+@5e
97 2401 预提费用 withholding expenses yV!4Im.>
98 2411 预计负债 estimated liabilities Reikf}9Q
99 2501 递延收益 deferred income J cR|{9ghT
100 2601 长期借款 money borrowed for long term jW\:+Taq
101 2602 长期债券 long-term bond V.P<>~W
106 2801 长期应付款 long-term account payable D cvul4Q
107 2802 未确认融资费用 unacknowledged financial charges CJ\a7=*i
108 2811 专项应付款 special accounts payable )x|;%.8FX7
109 2901 递延所得税负债 deferred income tax liabilities WR)=VE
三、共同类 '`P%;/z
112 3101 衍生工具 derivative tool z%YNZ ^d
113 3201 套期工具 arbitrage tool s1D<R,J|H
114 3202 被套期项目 arbitrage project _]`7et\=
四、所有者权益类 [CI&4) #
115 4001 实收资本 paid-up capital ( 2
HM "Pd
116 4002 资本公积 contributed surplus {Yj5Mj|#
117 4101 盈余公积 earned surplus <: v+<)K
119 4103 本年利润 profit for the current year
dH^6K0J
120 4104 利润分配 allocation of profits
*y*tI}
121 4201 库存股 treasury stock 8} B
五、成本类 \Fz9O-j b4
122 5001 生产成本 production cost S/'0czDMW
123 5101 制造费用 cost of production R |c=I }@F
124 5201 劳务成本 service cost r)iEtT !p*
125 5301 研发支出 research and development expenditures KNx/1 lf
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor fCr2'+O"b
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 1Z# $X`
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2 I-d.{
六、损益类 UCLM
*`M
129 6001 主营业务收入 main business income i. Rl&t
130 6011 利息收入 金融共用 interest income financial sharing $+*nb4
135 6051 其他业务收入 other business income o
+a=
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance p R'J4~
137 6101 公允价值变动损益 sound value flexible loss and profit ,n/]ALz>~
138 6111 投资收益 income on investment rwF$aR>9
142 6301 营业外收入 nonrevenue receipt ,9P-<P
143 6401 主营业务成本 main business cost S<i$0p8J;
144 6402 其他业务支出 other business expense >v:ex(y0
145 6405 营业税金及附加 business tariff and annex }>xwiSF?
146 6411 利息支出 金融共用 interest expense financial sharing ^[?y 2A:
155 6601 销售费用 marketing cost h6h6B.\ Ld
156 6602 管理费用 managing cost QtW9!p7(
157 6603 财务费用 financial cost lMFR_g?r
158 6604 勘探费用 exploration expense o1.~g'!^
159 6701 资产减值损失 loss from asset devaluation .@VZ3"
160 6711 营业外支出 nonoperating expense {[ H_Vl@
161 6801 所得税 income tax YN8x|DLi?
162 6901 以前年度损益调整 prior year profit and loss adjustment
