\.}ZvM$
一、资产类 RRpY%-8M
1 1001 库存现金 cash on hand l~w^I|M^C
2 1002 银行存款 bank deposit JWYe~
5 1015 其他货币资金 other monetary capital H
X
FY
9 1101 交易性金融资产 transaction monetary assets rS
+) )!
11 1121 应收票据 notes receivable QnP?j&
12 1122 应收账款 Account receivable l($8HAJ
13 1123 预付账款 account prepaid '7/F]S0K
14 1131 应收股利 dividend receivable >*
opE I+
15 1132 应收利息 accrued interest receivable
D~BL Txq
21 1231 其他应收款 accounts receivable-others 9#m3<oSJ
22 1241 坏账准备 had debts reserve ^,mN-.W
28 1401 材料采购 procurement of materials idGn{f((f
29 1402 在途物资 materials in transit v|\#wrCT?
30 1403 原材料 raw materials ~,E }^
32 1406 库存商品 commodity stocks F'sX ^/;
33 1407 发出商品 goods in transit F_9
4k
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _hJdC|/
42 1461 存货跌价准备 reserve against stock price declining 3 o$zT9j
43 1501 待摊费用 fees to be apportioned de)4)EzUP
45 1521 持有至到期投资 hold investment due EI7n|X
a1q
46 1522 持有至到期投资减值准备 hold investment due reduction reserve J*MH
`;-
47 1523 可供出售金融资产 financial assets available for sale Dr
:M~r'6
48 1524 长期股权投资 long-term stock ownership investment KvEv0L<ky
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 71Za!3+
50 1526 投资性房地产 investment real eastate [Eccj`\e g
51 1531 长期应收款 long-term account receivable 6W{N
w<
52 1541 未实现融资收益 unrealized financing income /9&!u )+
54 1601 固定资产 permanent assets [@5cYeW3.
55 1602 累计折旧 accumulated depreciation 8Iu6r}k?~`
56 1603 固定资产减值准备permanent assets reduction reserve @TD=or .&
57 1604 在建工程 construction in process (H&HSs
58 1605 工程物资 engineer material 'W4B
59 1606 固定资产清理 disposal of fixed assets Y0krFhL'x0
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing LAo$AiTUR{
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing R`E:`t4G
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )[J!{$&y
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 88,hza`#V
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `4snTM!v&
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 :9ia|lN
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 1 :$#a
67 1701 无形资产 intangible assets 2T)k-3
68 1702 累计摊销 accumulated amortization ybqmPT'|_
69 1703 无形资产减值准备 intangible assets reduction reserve 2uN3:_w
70 1711 商誉 business reputation 1.k=ji$D0
71 1801 长期待摊费用 long-term deferred expenses JVkuSIR>
72 1811 递延所得税资产 deferred income tax assets UPr&
`kaJ
73 1901 待处理财产损溢 waiting assets profit and loss M!5=3
>Z
二、负债类 debt group $[?N^
74 2001 短期借款 short-term loan =X^
a
81 2101 交易性金融负债 transaction financial liabilities F-rhxJd
83 2201 应付票据 notes payable [j5+PV
84 2202 应付账款 account payable }4!}vkVx
85 2205 预收账款 item received in advance `^[Tu 1
86 2211 应付职工薪酬 employee pay payable fs;\_E[)
87 2221 应交税费 tax payable Anu:
88 2231 应付股利 dividend payable fdX|t"oz
89 2232 应付利息 interest payable -,+C*|mu
90 2241 其他应付款 other account payable gC(S(osF
97 2401 预提费用 withholding expenses -dO8Uis$
98 2411 预计负债 estimated liabilities Uq_lT,
99 2501 递延收益 deferred income 7yT/t1)
100 2601 长期借款 money borrowed for long term &g&,~Y/z;
101 2602 长期债券 long-term bond .Z'NH
wCy
106 2801 长期应付款 long-term account payable du$M
107 2802 未确认融资费用 unacknowledged financial charges H`fJ<So?
108 2811 专项应付款 special accounts payable 6xtgnl#T
109 2901 递延所得税负债 deferred income tax liabilities ]r3/hDRDL@
三、共同类 }xt^}:D
112 3101 衍生工具 derivative tool 21tv(x
113 3201 套期工具 arbitrage tool 2(0%{*m
114 3202 被套期项目 arbitrage project , +J)`+pJx
四、所有者权益类 W)bSLD
115 4001 实收资本 paid-up capital 0$c(<+D
116 4002 资本公积 contributed surplus 6`Y:f[VB
117 4101 盈余公积 earned surplus z
JW2F_
119 4103 本年利润 profit for the current year .U=x2txb
120 4104 利润分配 allocation of profits #<"od '{U
121 4201 库存股 treasury stock g[1>|Ax`'
五、成本类 Q"~%T@e
122 5001 生产成本 production cost au+Jz_$)
123 5101 制造费用 cost of production yc?L
OW0
124 5201 劳务成本 service cost N,rd= m+
125 5301 研发支出 research and development expenditures B
E8_.>
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }:c~5whN
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor XZ]ji9'
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2"Wq=qy\J
六、损益类 /huh}&NNu
129 6001 主营业务收入 main business income M^Z=~5
12g
130 6011 利息收入 金融共用 interest income financial sharing 3Fn}nek
135 6051 其他业务收入 other business income R|8L'H+1x
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ~K #92
137 6101 公允价值变动损益 sound value flexible loss and profit "Hz%0zP&
138 6111 投资收益 income on investment Uv>e :U7 ;
142 6301 营业外收入 nonrevenue receipt <a$!S
143 6401 主营业务成本 main business cost !Whx^B:
144 6402 其他业务支出 other business expense HP_h!pvx
145 6405 营业税金及附加 business tariff and annex J5Zz*'av'
146 6411 利息支出 金融共用 interest expense financial sharing 0]*W0#{Zj
155 6601 销售费用 marketing cost bj@R[!ss
156 6602 管理费用 managing cost N atC}k
157 6603 财务费用 financial cost H
$Az,-P
158 6604 勘探费用 exploration expense 1aS:bFi`
159 6701 资产减值损失 loss from asset devaluation mMXDzAllB
160 6711 营业外支出 nonoperating expense 1)h<)
161 6801 所得税 income tax aW dI
162 6901 以前年度损益调整 prior year profit and loss adjustment