6'qC *r
一、资产类 }W k!):=y
1 1001 库存现金 cash on hand W {(q7>g
2 1002 银行存款 bank deposit .0>2j(
5 1015 其他货币资金 other monetary capital +1%7*2q,
9 1101 交易性金融资产 transaction monetary assets -(]s!,
11 1121 应收票据 notes receivable mxJ& IV
12 1122 应收账款 Account receivable lUd;u*A
13 1123 预付账款 account prepaid K`?", G?_
14 1131 应收股利 dividend receivable >ps= z$4j*
15 1132 应收利息 accrued interest receivable U6 @Hgi>
21 1231 其他应收款 accounts receivable-others A7qKY-4B
22 1241 坏账准备 had debts reserve %Z=%E!*
28 1401 材料采购 procurement of materials e1 j3X\ \
29 1402 在途物资 materials in transit zg2}R4h
30 1403 原材料 raw materials =
j,H
xq
32 1406 库存商品 commodity stocks ``Wf%~
33 1407 发出商品 goods in transit 93*MY7j}
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles j!:^+F/
42 1461 存货跌价准备 reserve against stock price declining 0qj:v"~
Q
43 1501 待摊费用 fees to be apportioned T!*lTzNHm
45 1521 持有至到期投资 hold investment due \' gb{ JO
46 1522 持有至到期投资减值准备 hold investment due reduction reserve fGtUr _D
47 1523 可供出售金融资产 financial assets available for sale k_ hV.CV
48 1524 长期股权投资 long-term stock ownership investment ? 2#MU
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve j r<`@
50 1526 投资性房地产 investment real eastate l$~3_3+
51 1531 长期应收款 long-term account receivable As;@T
$G
52 1541 未实现融资收益 unrealized financing income F5|6* K
54 1601 固定资产 permanent assets ?B"k9+%5ej
55 1602 累计折旧 accumulated depreciation $ 6ev K~
56 1603 固定资产减值准备permanent assets reduction reserve #ONad0T;
57 1604 在建工程 construction in process <n) J~B^
58 1605 工程物资 engineer material ? %9-5"U[
59 1606 固定资产清理 disposal of fixed assets WDC+Jmlgp
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing j<-#a^ jb
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing
q`l% NE
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 8tR(i[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 75+#)hNa!P
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 0'IV"eH2
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 G' 5
p /:
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2|KgRk|!
67 1701 无形资产 intangible assets NT6OGBl&
68 1702 累计摊销 accumulated amortization s^@?+<4:
69 1703 无形资产减值准备 intangible assets reduction reserve 5* ip}wA
70 1711 商誉 business reputation ?~vVS Y
71 1801 长期待摊费用 long-term deferred expenses GxL;@%B
72 1811 递延所得税资产 deferred income tax assets McRAy%{z
73 1901 待处理财产损溢 waiting assets profit and loss [<+A?M=
二、负债类 debt group S4m??B
74 2001 短期借款 short-term loan <,r|*pkhp~
81 2101 交易性金融负债 transaction financial liabilities &p)]Cl/`
83 2201 应付票据 notes payable 3
?1qI'5
84 2202 应付账款 account payable H6Mqy}4W
85 2205 预收账款 item received in advance >VQP,J{
86 2211 应付职工薪酬 employee pay payable [\ M$a|K
87 2221 应交税费 tax payable F3XB};
88 2231 应付股利 dividend payable "%o,P /<X
89 2232 应付利息 interest payable '@$YX*[
90 2241 其他应付款 other account payable ] rP^
97 2401 预提费用 withholding expenses {{G`0i2KV
98 2411 预计负债 estimated liabilities #mI{D\UR
99 2501 递延收益 deferred income 4&}V3"lg
100 2601 长期借款 money borrowed for long term Z r}5)ZR.
101 2602 长期债券 long-term bond xpJ6M<O{8
106 2801 长期应付款 long-term account payable yMU>v r
107 2802 未确认融资费用 unacknowledged financial charges [z2XK4\e1T
108 2811 专项应付款 special accounts payable g[Z$\A?ZbZ
109 2901 递延所得税负债 deferred income tax liabilities $)1i)/]9U
三、共同类 >tUi ;!cQ
112 3101 衍生工具 derivative tool Kw`{B3"
113 3201 套期工具 arbitrage tool #y<KO`Es
114 3202 被套期项目 arbitrage project G E=J Y
四、所有者权益类 *Kp
k1
115 4001 实收资本 paid-up capital
:!SV pCt3
116 4002 资本公积 contributed surplus s$cr|p;7#
117 4101 盈余公积 earned surplus Gb=pQ ( n4
119 4103 本年利润 profit for the current year gx-ib/_f1
120 4104 利润分配 allocation of profits 'pCZx9 *c
121 4201 库存股 treasury stock RZ(*%b<C
五、成本类 ?ztI8 I/
122 5001 生产成本 production cost :bh#,]'
123 5101 制造费用 cost of production 0rt@4"~~w
124 5201 劳务成本 service cost ae1?8man
125 5301 研发支出 research and development expenditures -C]k YQ
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor )\
`AD#
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor tx,_0[hZi
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Fgx{ s%&-
六、损益类 UZ5O%SF
129 6001 主营业务收入 main business income $+ z 3
130 6011 利息收入 金融共用 interest income financial sharing W'|NYw_B
135 6051 其他业务收入 other business income Mnu8d:$
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance `D44I;e^1;
137 6101 公允价值变动损益 sound value flexible loss and profit rq>}]
U
138 6111 投资收益 income on investment /5Od:n
142 6301 营业外收入 nonrevenue receipt I~^t\iujs
143 6401 主营业务成本 main business cost jGg,)~)Y
144 6402 其他业务支出 other business expense }Y}f7 3-|
145 6405 营业税金及附加 business tariff and annex b^*9m PP
146 6411 利息支出 金融共用 interest expense financial sharing ^tMb"WO
155 6601 销售费用 marketing cost N('=qp9
156 6602 管理费用 managing cost o1kT
B&E4B
157 6603 财务费用 financial cost R[C+?qux
158 6604 勘探费用 exploration expense k? <.yr1
159 6701 资产减值损失 loss from asset devaluation jR1o<]?
160 6711 营业外支出 nonoperating expense q 9e(YX>
161 6801 所得税 income tax )8cb @N
162 6901 以前年度损益调整 prior year profit and loss adjustment
