`pZX!6Wn
一、资产类 >uq0}HB$a
1 1001 库存现金 cash on hand C12V_)~2
2 1002 银行存款 bank deposit Qr3!6
5 1015 其他货币资金 other monetary capital vn$=be
8l4
9 1101 交易性金融资产 transaction monetary assets }s<;YC
11 1121 应收票据 notes receivable i.)n#@M2
12 1122 应收账款 Account receivable "49dsKIOH
13 1123 预付账款 account prepaid O$m &!J
14 1131 应收股利 dividend receivable #\m.3!Hcr
15 1132 应收利息 accrued interest receivable m+s*Io{Ip
21 1231 其他应收款 accounts receivable-others \ Voly
22 1241 坏账准备 had debts reserve H8? Y{H
28 1401 材料采购 procurement of materials uZrp ^
29 1402 在途物资 materials in transit ^IuhHP
30 1403 原材料 raw materials 8&"Jlz
|
32 1406 库存商品 commodity stocks xlwf @XW
33 1407 发出商品 goods in transit zs
I?X>4
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles jF}kV%E
42 1461 存货跌价准备 reserve against stock price declining 59l9_yFJ
43 1501 待摊费用 fees to be apportioned uE9,N$\L_
45 1521 持有至到期投资 hold investment due hZ
e{Ri
46 1522 持有至到期投资减值准备 hold investment due reduction reserve |a#ikY _nd
47 1523 可供出售金融资产 financial assets available for sale ]7W!f 2@
48 1524 长期股权投资 long-term stock ownership investment @- |G_BZ
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve `j)56bR
50 1526 投资性房地产 investment real eastate S8/~'<out
51 1531 长期应收款 long-term account receivable "ckK{kS4~
52 1541 未实现融资收益 unrealized financing income ]9/A=p?J@
54 1601 固定资产 permanent assets L{F]uz_[x
55 1602 累计折旧 accumulated depreciation ]3Ia>i
56 1603 固定资产减值准备permanent assets reduction reserve qQ3Q4R\
57 1604 在建工程 construction in process a"U3h[;$y
58 1605 工程物资 engineer material ;#v3C;
59 1606 固定资产清理 disposal of fixed assets sa o &
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing mL`8COA
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing +)q ,4+K%}
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture
IMqe(
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 HSG Ln906
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ,Owk;MV@
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 CA`V)XIsP
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation zc)nDyn
67 1701 无形资产 intangible assets ANw1P{9*
68 1702 累计摊销 accumulated amortization ^" ?a)KC
69 1703 无形资产减值准备 intangible assets reduction reserve hui
#<2{
70 1711 商誉 business reputation Sj(>G;
71 1801 长期待摊费用 long-term deferred expenses ^\O*e)#*
72 1811 递延所得税资产 deferred income tax assets >VIFQ\
73 1901 待处理财产损溢 waiting assets profit and loss }>BNdm"Er
二、负债类 debt group +CBN[/Z^i
74 2001 短期借款 short-term loan T2w4D!
81 2101 交易性金融负债 transaction financial liabilities ff.k1%wr^
83 2201 应付票据 notes payable er3~gm
84 2202 应付账款 account payable IL.bwtpQD
85 2205 预收账款 item received in advance i:jXh9+
86 2211 应付职工薪酬 employee pay payable \^ds
e
87 2221 应交税费 tax payable ~%>i lWaHB
88 2231 应付股利 dividend payable 3R%JmLM+R9
89 2232 应付利息 interest payable v\?J=|S+
90 2241 其他应付款 other account payable GZrN,M
97 2401 预提费用 withholding expenses 1K@ieVc
98 2411 预计负债 estimated liabilities k0V]<#h87
99 2501 递延收益 deferred income 61kSCu
100 2601 长期借款 money borrowed for long term t`Z3*?UqI
101 2602 长期债券 long-term bond #bt f|\D
106 2801 长期应付款 long-term account payable 2H9hN4N
107 2802 未确认融资费用 unacknowledged financial charges ^|Fy!kp
108 2811 专项应付款 special accounts payable us|H
b
109 2901 递延所得税负债 deferred income tax liabilities BE@(| U
三、共同类 Ff/Ap&0+
112 3101 衍生工具 derivative tool Y3[KS;_fr9
113 3201 套期工具 arbitrage tool >>KI_$V
114 3202 被套期项目 arbitrage project ]h`*w
四、所有者权益类 56s%Qlgx
115 4001 实收资本 paid-up capital )YEAk@h@
116 4002 资本公积 contributed surplus nn:'<6"oV
117 4101 盈余公积 earned surplus uNuFD|aQ.
119 4103 本年利润 profit for the current year cb)7$S
120 4104 利润分配 allocation of profits m\jjj^f a
121 4201 库存股 treasury stock Ir>4- @
五、成本类 !zOj`
lx
122 5001 生产成本 production cost [#@l
sI
123 5101 制造费用 cost of production QjSWl,{
$D
124 5201 劳务成本 service cost s1cu5eCt
125 5301 研发支出 research and development expenditures 4pT^*
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Psx"[2iZm
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor sNpA!!\PM
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~3gaz
Te9
六、损益类 /"La@M37
129 6001 主营业务收入 main business income BSHS)_xs
130 6011 利息收入 金融共用 interest income financial sharing -(
p%+`
135 6051 其他业务收入 other business income
V^Z5i]zT
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _p: n\9k
137 6101 公允价值变动损益 sound value flexible loss and profit |X>'W"Mn
138 6111 投资收益 income on investment S"G(_%
142 6301 营业外收入 nonrevenue receipt -|}?+W
143 6401 主营业务成本 main business cost dI%jR&.e;
144 6402 其他业务支出 other business expense jcj8w
145 6405 营业税金及附加 business tariff and annex n!Y_SPg
146 6411 利息支出 金融共用 interest expense financial sharing T<Xw[PEnP
155 6601 销售费用 marketing cost %eofG]VM<
156 6602 管理费用 managing cost %D#&RS
157 6603 财务费用 financial cost Ow> u!P!
158 6604 勘探费用 exploration expense !`Kg&t [&V
159 6701 资产减值损失 loss from asset devaluation 8f~x\.
160 6711 营业外支出 nonoperating expense J2x}@p
161 6801 所得税 income tax r{r~!=u
162 6901 以前年度损益调整 prior year profit and loss adjustment