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一、资产类 j%D{z5,nKm
1 1001 库存现金 cash on hand XT*/aa-1'
2 1002 银行存款 bank deposit o3eaNY a
5 1015 其他货币资金 other monetary capital .{ZJywE<
9 1101 交易性金融资产 transaction monetary assets 7ku=roPoF
11 1121 应收票据 notes receivable nP<u. {q
L
12 1122 应收账款 Account receivable
CE!cZZ
13 1123 预付账款 account prepaid `p1B58deC
14 1131 应收股利 dividend receivable =
Ezg3$
%-
15 1132 应收利息 accrued interest receivable PkZ1Db
21 1231 其他应收款 accounts receivable-others A.@wGy 4
22 1241 坏账准备 had debts reserve YJ-<t6
28 1401 材料采购 procurement of materials
BlZB8KI~
29 1402 在途物资 materials in transit @GGQ13Cj(
30 1403 原材料 raw materials ]=ZPSLuEm%
32 1406 库存商品 commodity stocks w{lj'3z I
33 1407 发出商品 goods in transit 8SL E*c^8
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles MxUbx+_N
42 1461 存货跌价准备 reserve against stock price declining N$v_z>6Z
43 1501 待摊费用 fees to be apportioned ^i2>Ax&T
45 1521 持有至到期投资 hold investment due g kV`ZT9
46 1522 持有至到期投资减值准备 hold investment due reduction reserve !syyOfu`}
47 1523 可供出售金融资产 financial assets available for sale E2t& @t%W
48 1524 长期股权投资 long-term stock ownership investment w ^^l,
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve O!hp=`B,jf
50 1526 投资性房地产 investment real eastate =hd0Ui>x
51 1531 长期应收款 long-term account receivable )m+O .`x
52 1541 未实现融资收益 unrealized financing income +'iqGg-
54 1601 固定资产 permanent assets I<,~>'cq.
55 1602 累计折旧 accumulated depreciation qT
#=C'?
56 1603 固定资产减值准备permanent assets reduction reserve isy[RAP<
57 1604 在建工程 construction in process KKb7dZbt<
58 1605 工程物资 engineer material PFx.uqp
59 1606 固定资产清理 disposal of fixed assets _(~LXk^C
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing n @R
/zy
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing yB/F 6/B~
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #8
^b]
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 "w0~f6o
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture $)c[FR~a
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 2TQZu3$c
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation xdDe@G;"
67 1701 无形资产 intangible assets [`s.fkb8
68 1702 累计摊销 accumulated amortization 5} <OB-9
69 1703 无形资产减值准备 intangible assets reduction reserve 1zG 6^U
70 1711 商誉 business reputation EE | c@M^
71 1801 长期待摊费用 long-term deferred expenses )F\ kG
e
72 1811 递延所得税资产 deferred income tax assets V @s93kh
73 1901 待处理财产损溢 waiting assets profit and loss P*>?/I `G
二、负债类 debt group 6R8>w ,
74 2001 短期借款 short-term loan lj8ficANo
81 2101 交易性金融负债 transaction financial liabilities $ c
uBd
83 2201 应付票据 notes payable 1JdMw$H
84 2202 应付账款 account payable t6`(9o@}
85 2205 预收账款 item received in advance <n2'm
86 2211 应付职工薪酬 employee pay payable d0|{/4IWw;
87 2221 应交税费 tax payable 0-aaLC~Z>
88 2231 应付股利 dividend payable . XbDb
89 2232 应付利息 interest payable JY"J}
90 2241 其他应付款 other account payable R/fE@d2~In
97 2401 预提费用 withholding expenses `#85r{c$:
98 2411 预计负债 estimated liabilities " W {rS4L
99 2501 递延收益 deferred income mA%
}ijR6y
100 2601 长期借款 money borrowed for long term 7 J`v#
101 2602 长期债券 long-term bond "'+C%
106 2801 长期应付款 long-term account payable -^t.eZ*|
107 2802 未确认融资费用 unacknowledged financial charges J}4R J9
108 2811 专项应付款 special accounts payable $FIJI^Kd7
109 2901 递延所得税负债 deferred income tax liabilities 'rFLG+W
三、共同类 _*[vKS A&
112 3101 衍生工具 derivative tool {
R[ V
113 3201 套期工具 arbitrage tool bA$ElKT
114 3202 被套期项目 arbitrage project :SO4@JT{W
四、所有者权益类 >ifys)w g>
115 4001 实收资本 paid-up capital :RZ'_5P[If
116 4002 资本公积 contributed surplus s! yD%zO
117 4101 盈余公积 earned surplus nGK =Nf.5
119 4103 本年利润 profit for the current year W!kF(O
NA
120 4104 利润分配 allocation of profits TNeL%s?B3
121 4201 库存股 treasury stock %}-ogi/c
五、成本类 d!Ws-kzE
122 5001 生产成本 production cost Y#-c<o}f
123 5101 制造费用 cost of production vl}}h%BC
124 5201 劳务成本 service cost _Gb 7n 5p
125 5301 研发支出 research and development expenditures X}h}3+V
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ;}KJ[5i-V
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor qz Hsqlof
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor J|o<;9dg1
六、损益类 OI:=>Bk
129 6001 主营业务收入 main business income [I'q"yRu]i
130 6011 利息收入 金融共用 interest income financial sharing 1r ue+GL
135 6051 其他业务收入 other business income @m:'
L7+
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance cFJZ|Ld
137 6101 公允价值变动损益 sound value flexible loss and profit Bd;EI)JT
138 6111 投资收益 income on investment \>w 2D
142 6301 营业外收入 nonrevenue receipt ?v F8 y;Jh
143 6401 主营业务成本 main business cost |
pU>^
144 6402 其他业务支出 other business expense EL2z&
145 6405 营业税金及附加 business tariff and annex G%i&C)jZ
146 6411 利息支出 金融共用 interest expense financial sharing V 1G5Kph
155 6601 销售费用 marketing cost 8F)9.s,*
156 6602 管理费用 managing cost LS# _K -
157 6603 财务费用 financial cost h]|2b0
158 6604 勘探费用 exploration expense Zw/??Tq b
159 6701 资产减值损失 loss from asset devaluation _x`:Ne?
160 6711 营业外支出 nonoperating expense 4IM&#_6
161 6801 所得税 income tax _jxysFl=
162 6901 以前年度损益调整 prior year profit and loss adjustment
