&:-`3J-
一、资产类 )G6]r$M>o0
1 1001 库存现金 cash on hand Kk~0jP_ B9
2 1002 银行存款 bank deposit 56o?=|
5 1015 其他货币资金 other monetary capital 'Z7oPq6
9 1101 交易性金融资产 transaction monetary assets 'B"kUh%3$5
11 1121 应收票据 notes receivable X./4at`
12 1122 应收账款 Account receivable @Ns^?#u~
13 1123 预付账款 account prepaid x]k^JPX
14 1131 应收股利 dividend receivable w>X33Ff]8@
15 1132 应收利息 accrued interest receivable ,7pO-:*g
21 1231 其他应收款 accounts receivable-others Fa9]!bW
22 1241 坏账准备 had debts reserve
%f@VOS
s
28 1401 材料采购 procurement of materials VbtFM=Dg
29 1402 在途物资 materials in transit d
`Q$URn|
30 1403 原材料 raw materials /s=TLPm
32 1406 库存商品 commodity stocks -{ZTp8P>
33 1407 发出商品 goods in transit Z\{WBUR;4t
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ];1z%.
42 1461 存货跌价准备 reserve against stock price declining (G"b)"Qum
43 1501 待摊费用 fees to be apportioned "0g1'az}
45 1521 持有至到期投资 hold investment due _-Aw`<_*-
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 3;j?i<kM
47 1523 可供出售金融资产 financial assets available for sale 5RTAM
48 1524 长期股权投资 long-term stock ownership investment o"v>
BhpC
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve q01zN:|-1
50 1526 投资性房地产 investment real eastate ;=6++Oq
51 1531 长期应收款 long-term account receivable @yB!? x
52 1541 未实现融资收益 unrealized financing income 2u6N';jgZ
54 1601 固定资产 permanent assets yaA9*k
55 1602 累计折旧 accumulated depreciation 9\Mesf1$o
56 1603 固定资产减值准备permanent assets reduction reserve tZ=BK:39\
57 1604 在建工程 construction in process [/*854
58 1605 工程物资 engineer material bs]ret$?(q
59 1606 固定资产清理 disposal of fixed assets L"tj DAV
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ^#S
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing .dp~%!"Sn,
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture KL0u:I(lWU
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 f b_tda",}
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture "^<:7 _Y
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 r[M]2h
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >9=Y(`
67 1701 无形资产 intangible assets {T
dKS
68 1702 累计摊销 accumulated amortization r#]gAG4t\
69 1703 无形资产减值准备 intangible assets reduction reserve q`}Q[Li
70 1711 商誉 business reputation $&k2m^R<
71 1801 长期待摊费用 long-term deferred expenses _e8@y{/~Fd
72 1811 递延所得税资产 deferred income tax assets N"T~U\R
73 1901 待处理财产损溢 waiting assets profit and loss Y.i<7pBt
二、负债类 debt group ^=D77 jS
74 2001 短期借款 short-term loan bR*T}w$<
81 2101 交易性金融负债 transaction financial liabilities Cz?N[dhh
83 2201 应付票据 notes payable X\
\\RCp
84 2202 应付账款 account payable Q_6./.GQ
85 2205 预收账款 item received in advance BaiC;&(
86 2211 应付职工薪酬 employee pay payable jL%
-G
87 2221 应交税费 tax payable \p@,+ -gX
88 2231 应付股利 dividend payable h:#
89 2232 应付利息 interest payable R`ZU'|
90 2241 其他应付款 other account payable .K}u`v T
97 2401 预提费用 withholding expenses F^T7u?^)
98 2411 预计负债 estimated liabilities @w6^*Z_hQ
99 2501 递延收益 deferred income ?$;_a%v6
100 2601 长期借款 money borrowed for long term {)ZbOq2
101 2602 长期债券 long-term bond
4m#i4
106 2801 长期应付款 long-term account payable XT~JP
107 2802 未确认融资费用 unacknowledged financial charges k'%c| kx8U
108 2811 专项应付款 special accounts payable w*#k&N[X
109 2901 递延所得税负债 deferred income tax liabilities N iNZh;
三、共同类 RURO0`^
112 3101 衍生工具 derivative tool 1(hgSf1WH
113 3201 套期工具 arbitrage tool d
m.?-u;C
114 3202 被套期项目 arbitrage project fPK|Nw]b
四、所有者权益类 f5wOk&G
115 4001 实收资本 paid-up capital ;-^WUf|
116 4002 资本公积 contributed surplus |m k $W$h
117 4101 盈余公积 earned surplus DWk'6;e4j
119 4103 本年利润 profit for the current year Wz:MPdz3(
120 4104 利润分配 allocation of profits p5)A"p8"9,
121 4201 库存股 treasury stock n?Gm 5##
五、成本类 4p>@UB&U
122 5001 生产成本 production cost N##3k-0Ao
123 5101 制造费用 cost of production og.dYs7W4
124 5201 劳务成本 service cost U@m<
125 5301 研发支出 research and development expenditures 8xg:ItJaA0
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 4=F~^Xc`
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ;n7k_K#0z!
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor t
~U&a9&Z
六、损益类 m++VW0Y>
129 6001 主营业务收入 main business income #hR}7K+@
130 6011 利息收入 金融共用 interest income financial sharing qdZn9i
135 6051 其他业务收入 other business income wc~a}0uz
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance kt X(\Hf!
137 6101 公允价值变动损益 sound value flexible loss and profit nsw.\(#
138 6111 投资收益 income on investment a2Q9tt>Q
142 6301 营业外收入 nonrevenue receipt X@af[J[cQ
143 6401 主营业务成本 main business cost MV9{>xX
144 6402 其他业务支出 other business expense b4ORDU
145 6405 营业税金及附加 business tariff and annex R*Pfc91}
146 6411 利息支出 金融共用 interest expense financial sharing 1/gY]ghL
155 6601 销售费用 marketing cost "M_X9n_
156 6602 管理费用 managing cost @WBy:gV"
157 6603 财务费用 financial cost (.%:Q0i1
158 6604 勘探费用 exploration expense ,a^_
~(C
159 6701 资产减值损失 loss from asset devaluation pgU54Ef
160 6711 营业外支出 nonoperating expense 4y
582u6^
161 6801 所得税 income tax %tUJ >qYU
162 6901 以前年度损益调整 prior year profit and loss adjustment