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:
一、资产类 Q)"A-"y
1 1001 库存现金 cash on hand bINvqv0v
2 1002 银行存款 bank deposit =4d (b ;
5 1015 其他货币资金 other monetary capital hsu{ey p
9 1101 交易性金融资产 transaction monetary assets @p\}p Y$T
11 1121 应收票据 notes receivable (
8_\^jJ
12 1122 应收账款 Account receivable IK*0
7h/!
13 1123 预付账款 account prepaid 1;<R#>&,*
14 1131 应收股利 dividend receivable {Ay"bjZh
15 1132 应收利息 accrued interest receivable ~
T>U
21 1231 其他应收款 accounts receivable-others HR}bbsqxVf
22 1241 坏账准备 had debts reserve &/,|+U[
28 1401 材料采购 procurement of materials &^4++
29 1402 在途物资 materials in transit $XoQ]}"O
30 1403 原材料 raw materials k4 F"'N
32 1406 库存商品 commodity stocks .F+@B\A<
33 1407 发出商品 goods in transit !A48TgAeE
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles :1S
l"?xU
42 1461 存货跌价准备 reserve against stock price declining h=-"SW
43 1501 待摊费用 fees to be apportioned LR"9D
45 1521 持有至到期投资 hold investment due 86nN"!{l:
46 1522 持有至到期投资减值准备 hold investment due reduction reserve G@j0rnn>B
47 1523 可供出售金融资产 financial assets available for sale [$[:"N_
48 1524 长期股权投资 long-term stock ownership investment F2X0%te
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve P;4w*((} ~
50 1526 投资性房地产 investment real eastate 1'?4m0W1
51 1531 长期应收款 long-term account receivable Y`?-VaY
52 1541 未实现融资收益 unrealized financing income 1^gl}^|B
54 1601 固定资产 permanent assets hpU2
55 1602 累计折旧 accumulated depreciation &c1A*Pl/:G
56 1603 固定资产减值准备permanent assets reduction reserve @B}aN@!/
57 1604 在建工程 construction in process /Z7iLq~t"G
58 1605 工程物资 engineer material /hO1QT}xd
59 1606 固定资产清理 disposal of fixed assets
D=
7c(
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 8_N]e'WUh
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Y".RPiTL
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture y|wc,n%L>
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 <_Q1k>
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture |f
o0
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 :,)lm.}]t
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation -lv)tHs<
67 1701 无形资产 intangible assets zP<pEI
68 1702 累计摊销 accumulated amortization 08*v~(T
69 1703 无形资产减值准备 intangible assets reduction reserve X]y)qV)a[c
70 1711 商誉 business reputation bJD;>"*
71 1801 长期待摊费用 long-term deferred expenses &\_iOw8
72 1811 递延所得税资产 deferred income tax assets 7F'`CleU
73 1901 待处理财产损溢 waiting assets profit and loss
G z)NwD
二、负债类 debt group W6Y@U$P#G
74 2001 短期借款 short-term loan Dih3}X&jn$
81 2101 交易性金融负债 transaction financial liabilities mx=BD'
83 2201 应付票据 notes payable c%qv9
84 2202 应付账款 account payable l}qE 46EL
85 2205 预收账款 item received in advance %; D.vKoh
86 2211 应付职工薪酬 employee pay payable g&{9VK6.
87 2221 应交税费 tax payable 7VP32Eh[
88 2231 应付股利 dividend payable N?.%?0l
89 2232 应付利息 interest payable A%^ILyU6c
90 2241 其他应付款 other account payable )rixMl &[
97 2401 预提费用 withholding expenses &ot/nQQ
98 2411 预计负债 estimated liabilities M>/Zbnq
99 2501 递延收益 deferred income Lco&Fp
100 2601 长期借款 money borrowed for long term =)7s $
p
101 2602 长期债券 long-term bond L31|\x]
106 2801 长期应付款 long-term account payable 0P]E6hWgg
107 2802 未确认融资费用 unacknowledged financial charges XO'l Nb.
108 2811 专项应付款 special accounts payable y
8DhOlewQ
109 2901 递延所得税负债 deferred income tax liabilities }[xs~!2F
三、共同类 1</kTm/Qa
112 3101 衍生工具 derivative tool QMZ)-ty"
113 3201 套期工具 arbitrage tool m1*O0Tg]"
114 3202 被套期项目 arbitrage project '{B!6|"X
四、所有者权益类 x]33LQ1]
115 4001 实收资本 paid-up capital 1PatH[T[
116 4002 资本公积 contributed surplus LupkrxV
117 4101 盈余公积 earned surplus ~#/hzS
119 4103 本年利润 profit for the current year c?@T
1h4
120 4104 利润分配 allocation of profits ~_!F01s
121 4201 库存股 treasury stock r4#o+qE
五、成本类 ?)#5X_V-q
122 5001 生产成本 production cost RZCq {|L
123 5101 制造费用 cost of production s@7
H1)U
124 5201 劳务成本 service cost [#sz WNfU
125 5301 研发支出 research and development expenditures l(#)WWr
+
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 9cj9SB4
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &sd}ulEg`
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~T89_L
六、损益类 5;{H&O9Q
129 6001 主营业务收入 main business income $O5UyKI
130 6011 利息收入 金融共用 interest income financial sharing WH\))y-
135 6051 其他业务收入 other business income #K
iRfx4G
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _:VB}>
137 6101 公允价值变动损益 sound value flexible loss and profit 0xXC^jx:
138 6111 投资收益 income on investment d09k5$=gJ
142 6301 营业外收入 nonrevenue receipt E)fglYWs2
143 6401 主营业务成本 main business cost ]S5JUAGkE*
144 6402 其他业务支出 other business expense Zp#v Hs
145 6405 营业税金及附加 business tariff and annex qZA).12qS
146 6411 利息支出 金融共用 interest expense financial sharing w/ K_B:s
155 6601 销售费用 marketing cost J`^I./
156 6602 管理费用 managing cost c7FRI0X
157 6603 财务费用 financial cost aT$9;
158 6604 勘探费用 exploration expense _Wa.JUbv
159 6701 资产减值损失 loss from asset devaluation 1N>|yQz
160 6711 营业外支出 nonoperating expense J":,Vd!*-
161 6801 所得税 income tax L;f!.FX#
162 6901 以前年度损益调整 prior year profit and loss adjustment