)aao[_ZS
一、资产类 dT$M y`>
1 1001 库存现金 cash on hand Qb; d:@9
2 1002 银行存款 bank deposit )a3J9a;ZS0
5 1015 其他货币资金 other monetary capital qc!MG_{Y
9 1101 交易性金融资产 transaction monetary assets /`;n@0k>2
11 1121 应收票据 notes receivable )0e2ic/
12 1122 应收账款 Account receivable @~"anqT`
13 1123 预付账款 account prepaid aKlU
X
14 1131 应收股利 dividend receivable 80 Y\|)
15 1132 应收利息 accrued interest receivable !!V#v9{
21 1231 其他应收款 accounts receivable-others e9Pk"H
Hl
22 1241 坏账准备 had debts reserve >,gvb5
28 1401 材料采购 procurement of materials `^Eae
29 1402 在途物资 materials in transit ls `,EFF
30 1403 原材料 raw materials 3ZZV<SS
32 1406 库存商品 commodity stocks pD2<fP_
33 1407 发出商品 goods in transit )T66<UDK|
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ^eGNgE
42 1461 存货跌价准备 reserve against stock price declining fr}Eaa-{^
43 1501 待摊费用 fees to be apportioned q@~L&{
45 1521 持有至到期投资 hold investment due _#s=h_
FD
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 9lj!C
'
47 1523 可供出售金融资产 financial assets available for sale eo!zW
48 1524 长期股权投资 long-term stock ownership investment TLf9>=
OVh
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 7HJS.047
50 1526 投资性房地产 investment real eastate 8?O>ZZtu
51 1531 长期应收款 long-term account receivable {(#%N5
%
52 1541 未实现融资收益 unrealized financing income %?hsoj&k
54 1601 固定资产 permanent assets KkMay
55 1602 累计折旧 accumulated depreciation {[t`j
+J
56 1603 固定资产减值准备permanent assets reduction reserve /.eeO k
57 1604 在建工程 construction in process q
)lnS )
58 1605 工程物资 engineer material ow;R$5G
59 1606 固定资产清理 disposal of fixed assets
I.@hW>k
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing mNAY%Wn6k
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing %F9{EXJy
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture &Q=ZwC7#
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 $BDBN_p
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture n*'<uKpM
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation lhYn5d)DV
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >x@P|\
67 1701 无形资产 intangible assets \mN[gT}LHm
68 1702 累计摊销 accumulated amortization LsGiu9~S
69 1703 无形资产减值准备 intangible assets reduction reserve FNQX7O52
70 1711 商誉 business reputation Xvok1NM,
71 1801 长期待摊费用 long-term deferred expenses 3PUAH
72 1811 递延所得税资产 deferred income tax assets /_-;zL
73 1901 待处理财产损溢 waiting assets profit and loss :9Y$'+ <&H
二、负债类 debt group G>Em!4h
74 2001 短期借款 short-term loan
(|fm6$
81 2101 交易性金融负债 transaction financial liabilities uH^PQ
83 2201 应付票据 notes payable KZ
:8[d
84 2202 应付账款 account payable V'2EPYB
85 2205 预收账款 item received in advance v !Kw<
fp|
86 2211 应付职工薪酬 employee pay payable
PaCzr5!~f
87 2221 应交税费 tax payable }5O>EXE0R
88 2231 应付股利 dividend payable y8bM<e2
U
89 2232 应付利息 interest payable a)! g7u
90 2241 其他应付款 other account payable ]Lqt(c
97 2401 预提费用 withholding expenses 9kY[j2,+
98 2411 预计负债 estimated liabilities LDy<k=;o
99 2501 递延收益 deferred income X7|.T0{=x
100 2601 长期借款 money borrowed for long term ,Ci/xnI
101 2602 长期债券 long-term bond ?68uS;
106 2801 长期应付款 long-term account payable kao}(?x%
107 2802 未确认融资费用 unacknowledged financial charges &Rz,
J]
108 2811 专项应付款 special accounts payable $H'X V"<o
109 2901 递延所得税负债 deferred income tax liabilities td -3h,\\
三、共同类 FkupO
[KI
112 3101 衍生工具 derivative tool Er:?M_ev
113 3201 套期工具 arbitrage tool z&3]%t
`C
114 3202 被套期项目 arbitrage project ]`w}+B'/
四、所有者权益类 <B&R6<]T
115 4001 实收资本 paid-up capital } i)$n(A)K
116 4002 资本公积 contributed surplus ]&i+!$N_
117 4101 盈余公积 earned surplus QI!i
119 4103 本年利润 profit for the current year 7yiJ1K<bIt
120 4104 利润分配 allocation of profits jB^OP1
121 4201 库存股 treasury stock /=#~
五、成本类 IdRdW{o
122 5001 生产成本 production cost K,}w]b
123 5101 制造费用 cost of production W)SjQp6
124 5201 劳务成本 service cost [ij,RE7,T
125 5301 研发支出 research and development expenditures }Ewo_P&`
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 8<)$z?K
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~HUZ#rUHm>
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z]$j7 dp
六、损益类 ;
a/cty0Ch
129 6001 主营业务收入 main business income X`\:_|
130 6011 利息收入 金融共用 interest income financial sharing 4W\,y_Q o
135 6051 其他业务收入 other business income 8
h?X!2Nq
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance L]
2<&%N2
137 6101 公允价值变动损益 sound value flexible loss and profit KLt%[$CTi
138 6111 投资收益 income on investment
td(M#a-
142 6301 营业外收入 nonrevenue receipt d\XRUO[
143 6401 主营业务成本 main business cost G\Q9IcJ0dY
144 6402 其他业务支出 other business expense LEc8NQs
145 6405 营业税金及附加 business tariff and annex n*qN29sx
146 6411 利息支出 金融共用 interest expense financial sharing mR":z|6
155 6601 销售费用 marketing cost {.#zHL
;
156 6602 管理费用 managing cost %N~CvN@T
157 6603 财务费用 financial cost jgvh[@uB?
158 6604 勘探费用 exploration expense I Ru$oF}
159 6701 资产减值损失 loss from asset devaluation hZNEv|
160 6711 营业外支出 nonoperating expense J35l7HH
161 6801 所得税 income tax qZG-Lh
162 6901 以前年度损益调整 prior year profit and loss adjustment