P7I,xcOm
一、资产类 }[u 9vZL
1 1001 库存现金 cash on hand sq_N
!
2 1002 银行存款 bank deposit Hy<4q^3$G
5 1015 其他货币资金 other monetary capital <:u)C;
9 1101 交易性金融资产 transaction monetary assets W"rX$D[Le
11 1121 应收票据 notes receivable fuQ|[tpvQG
12 1122 应收账款 Account receivable bl>MD8bzLE
13 1123 预付账款 account prepaid
yiUJ!m
14 1131 应收股利 dividend receivable }0#cdw#gH
15 1132 应收利息 accrued interest receivable vO1P%)
21 1231 其他应收款 accounts receivable-others JlF0 L%Rc
22 1241 坏账准备 had debts reserve V 'Gi2gNaP
28 1401 材料采购 procurement of materials xa#:oKF3
29 1402 在途物资 materials in transit %8kbX
30 1403 原材料 raw materials 7cn"@h rJ
32 1406 库存商品 commodity stocks a$MMp= p
33 1407 发出商品 goods in transit ^c1I'9(r5
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles s
&v<5W2P
42 1461 存货跌价准备 reserve against stock price declining xXK7i\ny
43 1501 待摊费用 fees to be apportioned PZ-|W
45 1521 持有至到期投资 hold investment due 3MC| O5R4
46 1522 持有至到期投资减值准备 hold investment due reduction reserve [&rW+/
47 1523 可供出售金融资产 financial assets available for sale >R?EJ;h
48 1524 长期股权投资 long-term stock ownership investment }[PbA4l.g
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve gU/\'~HG
50 1526 投资性房地产 investment real eastate %2<chq
51 1531 长期应收款 long-term account receivable sHe:h XG'
52 1541 未实现融资收益 unrealized financing income
BNg\;2r
54 1601 固定资产 permanent assets Z{/C4" F
55 1602 累计折旧 accumulated depreciation 5cP]
56 1603 固定资产减值准备permanent assets reduction reserve ?Z]}G
57 1604 在建工程 construction in process fPHv|_XM>
58 1605 工程物资 engineer material ~?aq=T
59 1606 固定资产清理 disposal of fixed assets 4j)Y>
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing MUNeGqv
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing )%C482GO-
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture B[-%A!3
F
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture L.15EXAB
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture amGQ!$]
%#
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 DB_
x
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation /'G'GQrr
67 1701 无形资产 intangible assets _3T*[s;H
68 1702 累计摊销 accumulated amortization Xt'R@"H<V9
69 1703 无形资产减值准备 intangible assets reduction reserve %yQ-~T@
70 1711 商誉 business reputation T~%5^+[h
71 1801 长期待摊费用 long-term deferred expenses 7(~^6Ql!
72 1811 递延所得税资产 deferred income tax assets "twV3
R
73 1901 待处理财产损溢 waiting assets profit and loss t9m:
E
二、负债类 debt group quf,ZK5
74 2001 短期借款 short-term loan m0F-[k3)
81 2101 交易性金融负债 transaction financial liabilities AY0o0\6cw
83 2201 应付票据 notes payable \XMl8G
84 2202 应付账款 account payable '[5tc fG#z
85 2205 预收账款 item received in advance iTbmD
86 2211 应付职工薪酬 employee pay payable I~"-
87 2221 应交税费 tax payable D}!U?]la&
88 2231 应付股利 dividend payable n=t%,[Op
89 2232 应付利息 interest payable 5cyl:1Ln
90 2241 其他应付款 other account payable xVKx#X9yk
97 2401 预提费用 withholding expenses "S[VtuxPCU
98 2411 预计负债 estimated liabilities 4cJ7.Pez
99 2501 递延收益 deferred income %dL|i2+*8
100 2601 长期借款 money borrowed for long term 7z=Ss'O]
101 2602 长期债券 long-term bond /D 8cJgH-
106 2801 长期应付款 long-term account payable Ec0Ee0%A]
107 2802 未确认融资费用 unacknowledged financial charges jRB:o?S
108 2811 专项应付款 special accounts payable 7=T0Sa*;
109 2901 递延所得税负债 deferred income tax liabilities ;'tsdsu}
三、共同类 I|9e4EX{y
112 3101 衍生工具 derivative tool H:9(
XW
113 3201 套期工具 arbitrage tool 7"*-
>mg
114 3202 被套期项目 arbitrage project OU9=O>
四、所有者权益类 yQ+#Tlji
115 4001 实收资本 paid-up capital ?ArQ{9c
116 4002 资本公积 contributed surplus N3r{|Bu
117 4101 盈余公积 earned surplus &.7\{q\(
119 4103 本年利润 profit for the current year gNLjk4H,S[
120 4104 利润分配 allocation of profits Rl3KE)<
121 4201 库存股 treasury stock .,m$Cm
五、成本类 w^`n
122 5001 生产成本 production cost [rPW@|^5
123 5101 制造费用 cost of production )_.@M '?
124 5201 劳务成本 service cost F6Q #{Ufq
125 5301 研发支出 research and development expenditures D9H|]W ~
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `p#A2ApA
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor fb`VYD9[^
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor = "c
_<?=[
六、损益类 1 ,D2][
129 6001 主营业务收入 main business income _vU,avw
130 6011 利息收入 金融共用 interest income financial sharing ej%C<0/%n
135 6051 其他业务收入 other business income Q:-H UbB
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance NZeI qhj
137 6101 公允价值变动损益 sound value flexible loss and profit 30<dEoF
138 6111 投资收益 income on investment Jz:d\M~j5
142 6301 营业外收入 nonrevenue receipt `2S{.s
143 6401 主营业务成本 main business cost Fl*@@jQ8cV
144 6402 其他业务支出 other business expense tMyD^jVC
145 6405 营业税金及附加 business tariff and annex kmov(V
146 6411 利息支出 金融共用 interest expense financial sharing <hy>NM@$
155 6601 销售费用 marketing cost zG&
N5t96X
156 6602 管理费用 managing cost =/dW5qy;*+
157 6603 财务费用 financial cost CF42KNq
158 6604 勘探费用 exploration expense XJ@ /r,2
159 6701 资产减值损失 loss from asset devaluation LDPo}ogs
160 6711 营业外支出 nonoperating expense M"p $9t
161 6801 所得税 income tax R>gj"nB
162 6901 以前年度损益调整 prior year profit and loss adjustment