1zxq ^BI
一、资产类 FM w&(
1 1001 库存现金 cash on hand hJ;$A*Y
2 1002 银行存款 bank deposit ';B# Gx
5 1015 其他货币资金 other monetary capital ]j<Bo4~Il
9 1101 交易性金融资产 transaction monetary assets +A8j@d#:
11 1121 应收票据 notes receivable SA"p \}"
12 1122 应收账款 Account receivable #*%q'gyHT
13 1123 预付账款 account prepaid 4Xj4|Rw%
14 1131 应收股利 dividend receivable P9Q~r<7n
15 1132 应收利息 accrued interest receivable DKL@wr}8
21 1231 其他应收款 accounts receivable-others p#P~Q/;
22 1241 坏账准备 had debts reserve eU@Cr7@,|
28 1401 材料采购 procurement of materials `# P$ ]:
29 1402 在途物资 materials in transit =EP13J
30 1403 原材料 raw materials / ~ %KVe
32 1406 库存商品 commodity stocks Kv&g5&N,
33 1407 发出商品 goods in transit fV>CZ^=G
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ~&dyRt W4
42 1461 存货跌价准备 reserve against stock price declining X2sH E
43 1501 待摊费用 fees to be apportioned g|X ;ahTT
45 1521 持有至到期投资 hold investment due 21X`h3+=
46 1522 持有至到期投资减值准备 hold investment due reduction reserve V9yl4q-bL
47 1523 可供出售金融资产 financial assets available for sale
-fI`3#
48 1524 长期股权投资 long-term stock ownership investment ;|T!
#@j
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve op2
Of<{h
50 1526 投资性房地产 investment real eastate `r"+644
51 1531 长期应收款 long-term account receivable $ ,Ck 70_
52 1541 未实现融资收益 unrealized financing income Vv.r8IGYm
54 1601 固定资产 permanent assets M9\# Aq&\i
55 1602 累计折旧 accumulated depreciation LkruL_E>
56 1603 固定资产减值准备permanent assets reduction reserve "p&Y^]
57 1604 在建工程 construction in process B q\F?zk<
58 1605 工程物资 engineer material 82{&# Vc
59 1606 固定资产清理 disposal of fixed assets {
P%
9
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing yOU(2"8p
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ~/pzxo$
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture fE f_F
r
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 z;f2*F
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture {PP9$>4`l
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 }_/ Hd mmx
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 96cJ8I8
67 1701 无形资产 intangible assets PX: '/{V
68 1702 累计摊销 accumulated amortization H<hVTc{K
69 1703 无形资产减值准备 intangible assets reduction reserve ^ 2GHe<Y
70 1711 商誉 business reputation z}Q
wP ~Z
71 1801 长期待摊费用 long-term deferred expenses Pt:e!qX)
72 1811 递延所得税资产 deferred income tax assets GG064zPq7
73 1901 待处理财产损溢 waiting assets profit and loss }
"vW4
二、负债类 debt group <P[T!gST
74 2001 短期借款 short-term loan /@ !CKh`
81 2101 交易性金融负债 transaction financial liabilities NL=|z=q
83 2201 应付票据 notes payable *K!|@h{60
84 2202 应付账款 account payable :NHH
Dl
85 2205 预收账款 item received in advance <~ad: [
86 2211 应付职工薪酬 employee pay payable ZX!r1*c
6
87 2221 应交税费 tax payable kE>0M9EdH
88 2231 应付股利 dividend payable
_R
'Fco
89 2232 应付利息 interest payable ~LJY6A@y
90 2241 其他应付款 other account payable <U5wB]]
97 2401 预提费用 withholding expenses 6=4wp?
98 2411 预计负债 estimated liabilities T{wpJ"F5<]
99 2501 递延收益 deferred income oVA?J%EK
100 2601 长期借款 money borrowed for long term <~}7Mxn%x@
101 2602 长期债券 long-term bond XZ&KR .C,
106 2801 长期应付款 long-term account payable fH`P[^N
107 2802 未确认融资费用 unacknowledged financial charges Wt)Drv{@ {
108 2811 专项应付款 special accounts payable 0N[&3Ee8
109 2901 递延所得税负债 deferred income tax liabilities X'. qYsS
三、共同类 ](tx<3h
112 3101 衍生工具 derivative tool >EL)X
#e
113 3201 套期工具 arbitrage tool Re:jVJg Bz
114 3202 被套期项目 arbitrage project H9h@ sSg
四、所有者权益类 H gTUy[(
115 4001 实收资本 paid-up capital 2" |2a@
116 4002 资本公积 contributed surplus D']ZlB 'K
117 4101 盈余公积 earned surplus xq-17HKs
119 4103 本年利润 profit for the current year =PRx?q`d
120 4104 利润分配 allocation of profits ] h-,o
R?e
121 4201 库存股 treasury stock F(4?tX T
五、成本类 2LrJ>Mi
122 5001 生产成本 production cost ]{"Br $
123 5101 制造费用 cost of production Q9I
j\HbA"
124 5201 劳务成本 service cost rG#Z=*b%
125 5301 研发支出 research and development expenditures vS\%3A4^+5
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 4h5g'!9-g
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor Z3>N<u8)
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor CTWn2tpW
六、损益类 /9o! *K
129 6001 主营业务收入 main business income FMkOo2{
130 6011 利息收入 金融共用 interest income financial sharing ^~{$wVGa
135 6051 其他业务收入 other business income 7.DtdyM
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance O: @}lK+H
137 6101 公允价值变动损益 sound value flexible loss and profit <;E
138 6111 投资收益 income on investment g{W;I_P^9
142 6301 营业外收入 nonrevenue receipt obdFS,JxxG
143 6401 主营业务成本 main business cost +/#Ei'do
144 6402 其他业务支出 other business expense y=In?QN{6*
145 6405 营业税金及附加 business tariff and annex
T+N|R
146 6411 利息支出 金融共用 interest expense financial sharing #cj6{%c 4
155 6601 销售费用 marketing cost W@y J AQ
156 6602 管理费用 managing cost 2H.654
157 6603 财务费用 financial cost )o\jJrVDf
158 6604 勘探费用 exploration expense Z%
I
159 6701 资产减值损失 loss from asset devaluation qwIa?!8 o
160 6711 营业外支出 nonoperating expense h~C.VJWl
161 6801 所得税 income tax +C1QY'>I
162 6901 以前年度损益调整 prior year profit and loss adjustment
