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一、资产类 xMAb=87_
1 1001 库存现金 cash on hand e=%6\&q
2 1002 银行存款 bank deposit =y kOh_M
5 1015 其他货币资金 other monetary capital Jf{
M[ z
9 1101 交易性金融资产 transaction monetary assets 3 JR1If
11 1121 应收票据 notes receivable wu2C!gyBo
12 1122 应收账款 Account receivable b
R;Zc
13 1123 预付账款 account prepaid R1=ir# U|D
14 1131 应收股利 dividend receivable - d8||X[
15 1132 应收利息 accrued interest receivable U\\nSU
21 1231 其他应收款 accounts receivable-others }
lzN)e
22 1241 坏账准备 had debts reserve 1 KtPq,
28 1401 材料采购 procurement of materials p~xrl jP$
29 1402 在途物资 materials in transit WDdp(<
30 1403 原材料 raw materials j |tu|Q
32 1406 库存商品 commodity stocks " Nn+Zw43
33 1407 发出商品 goods in transit ,$qqHSd1M
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles |rbl sL2?Z
42 1461 存货跌价准备 reserve against stock price declining XN=Cq*3}
43 1501 待摊费用 fees to be apportioned FTg4i\Wp
45 1521 持有至到期投资 hold investment due 4JD 8w3u/
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Iu -CXc
47 1523 可供出售金融资产 financial assets available for sale _\tGmME37
48 1524 长期股权投资 long-term stock ownership investment <.h\% & 'U
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve J '^xDIZX
50 1526 投资性房地产 investment real eastate Twj?SV
51 1531 长期应收款 long-term account receivable d$G<g78D
52 1541 未实现融资收益 unrealized financing income #!FL
X*,
54 1601 固定资产 permanent assets T"GuE[?a
55 1602 累计折旧 accumulated depreciation 0kD8w j%
56 1603 固定资产减值准备permanent assets reduction reserve OZ$"P<X_"
57 1604 在建工程 construction in process kH43 T
58 1605 工程物资 engineer material WSY&\8
59 1606 固定资产清理 disposal of fixed assets dLS nhZ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing cc%O35o
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing |;-,(509
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture G D$jP?
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 ZQ^kS9N i
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture m7 XJe[O
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 Qn7l-:`?
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ,Dz2cR6
67 1701 无形资产 intangible assets D k'EKT-
68 1702 累计摊销 accumulated amortization 0)8 Q OTeT
69 1703 无形资产减值准备 intangible assets reduction reserve |-zwl8E
70 1711 商誉 business reputation 4nhe *ip
71 1801 长期待摊费用 long-term deferred expenses )6?.;
B
72 1811 递延所得税资产 deferred income tax assets m\lSBy6
73 1901 待处理财产损溢 waiting assets profit and loss :8_`T$8i4
二、负债类 debt group sQA{[l!aj
74 2001 短期借款 short-term loan p 0.?R
81 2101 交易性金融负债 transaction financial liabilities bmAgB}Ior
83 2201 应付票据 notes payable a .5s5g)8
84 2202 应付账款 account payable ~PNO|]8j
85 2205 预收账款 item received in advance X*~NE\
86 2211 应付职工薪酬 employee pay payable j}R4m h
87 2221 应交税费 tax payable I`%=&l[v_5
88 2231 应付股利 dividend payable Gc9^Z=
89 2232 应付利息 interest payable
Ov Py+I
90 2241 其他应付款 other account payable a{ h(BI^~
97 2401 预提费用 withholding expenses 2`* %NJ
98 2411 预计负债 estimated liabilities g[;iVX^1&
99 2501 递延收益 deferred income &bJ98 Nxl
100 2601 长期借款 money borrowed for long term ~MY (6P
101 2602 长期债券 long-term bond L IH>IpamN
106 2801 长期应付款 long-term account payable 33kI #45s
107 2802 未确认融资费用 unacknowledged financial charges 4[3T%jA
108 2811 专项应付款 special accounts payable (nrrzOax
109 2901 递延所得税负债 deferred income tax liabilities ]tZ 5XS
三、共同类 R7KQ-+Zb
112 3101 衍生工具 derivative tool
2H<?
113 3201 套期工具 arbitrage tool $ U jSP
114 3202 被套期项目 arbitrage project $EJ*x$
四、所有者权益类 yj$S?B Ee
115 4001 实收资本 paid-up capital .Qh8I+Q%
116 4002 资本公积 contributed surplus LM'` U-/e$
117 4101 盈余公积 earned surplus g]xZ^M+
119 4103 本年利润 profit for the current year Ut-6!kAm
120 4104 利润分配 allocation of profits Jb-wvNJu
121 4201 库存股 treasury stock ud:?~?j&w
五、成本类 MatC2-aV1
122 5001 生产成本 production cost Wsz='@XvB
123 5101 制造费用 cost of production fnnwe2aso
124 5201 劳务成本 service cost f
5i`B*/
125 5301 研发支出 research and development expenditures z K8#gif@
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @\l>
<R9V
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
Q]xW}5
/
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~v>w%]
六、损益类 i`] M2Q
129 6001 主营业务收入 main business income
>2syF{`j
130 6011 利息收入 金融共用 interest income financial sharing ,H[AC}z2X
135 6051 其他业务收入 other business income R~*Y@_oD
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance M ]` Q4\
137 6101 公允价值变动损益 sound value flexible loss and profit #>'1oC{
138 6111 投资收益 income on investment xdo{4XY^*W
142 6301 营业外收入 nonrevenue receipt _R(5 ?rG,
143 6401 主营业务成本 main business cost n'*L jp
144 6402 其他业务支出 other business expense ^R Wt
145 6405 营业税金及附加 business tariff and annex Mty]LMK
146 6411 利息支出 金融共用 interest expense financial sharing %y w*!A1
155 6601 销售费用 marketing cost ] |`gTD6
156 6602 管理费用 managing cost ?XOeMI
157 6603 财务费用 financial cost }2c}y7B,_
158 6604 勘探费用 exploration expense cn\& ;5 5v
159 6701 资产减值损失 loss from asset devaluation oh@r0`J]x
160 6711 营业外支出 nonoperating expense nnGA_7-t
161 6801 所得税 income tax 4}LF>_+=
162 6901 以前年度损益调整 prior year profit and loss adjustment
