c'*a{CV4P
一、资产类 5xii(\lC
1 1001 库存现金 cash on hand 4DTzSy:x
2 1002 银行存款 bank deposit .!JVr"8
5 1015 其他货币资金 other monetary capital N/GQt\tV<
9 1101 交易性金融资产 transaction monetary assets aF7nvu*N
11 1121 应收票据 notes receivable $0arz{Oh
12 1122 应收账款 Account receivable u ElAnrm
13 1123 预付账款 account prepaid k__$Q9qj(
14 1131 应收股利 dividend receivable vf8\i-U=
15 1132 应收利息 accrued interest receivable +i
I&c
s
21 1231 其他应收款 accounts receivable-others Q,80 Hor#J
22 1241 坏账准备 had debts reserve >MPr=W%E
28 1401 材料采购 procurement of materials ^B+!N;
29 1402 在途物资 materials in transit 6 PxW8pn
30 1403 原材料 raw materials 1h.)#g?{
32 1406 库存商品 commodity stocks o=nsy]'&
33 1407 发出商品 goods in transit Bn!$UUC
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 5O`dO9g}$
42 1461 存货跌价准备 reserve against stock price declining %$TGzK 1
43 1501 待摊费用 fees to be apportioned 7 w3CXY
45 1521 持有至到期投资 hold investment due *28pRvY:b
46 1522 持有至到期投资减值准备 hold investment due reduction reserve &N;-J2M
47 1523 可供出售金融资产 financial assets available for sale , lJv
48 1524 长期股权投资 long-term stock ownership investment hTwA%
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
^ :F.
50 1526 投资性房地产 investment real eastate @u1zB:
51 1531 长期应收款 long-term account receivable z)uu
xNv[R
52 1541 未实现融资收益 unrealized financing income ,\v91 Rp~?
54 1601 固定资产 permanent assets ~b:Rd{
55 1602 累计折旧 accumulated depreciation E#s)52z=B
56 1603 固定资产减值准备permanent assets reduction reserve Kt(-@\)!
57 1604 在建工程 construction in process Pzb|t+"$
58 1605 工程物资 engineer material Rar"B*b;$
59 1606 固定资产清理 disposal of fixed assets 8iekEG$H
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing not YeY7wR
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing RN@ctRS
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ,k G>?4
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture R<V!%rL;;
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture `8FUX= Sh
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation \
o';"Q1H
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation w;l<[q?_
67 1701 无形资产 intangible assets C{d7J'Avk
68 1702 累计摊销 accumulated amortization F-*2LMe
69 1703 无形资产减值准备 intangible assets reduction reserve is/scv<
70 1711 商誉 business reputation {8I. `U
71 1801 长期待摊费用 long-term deferred expenses Zy09L}5 9P
72 1811 递延所得税资产 deferred income tax assets O-4
C+?V
73 1901 待处理财产损溢 waiting assets profit and loss (#;`"Yu
二、负债类 debt group :f$x Qr4Qz
74 2001 短期借款 short-term loan j+HHQd7Y
81 2101 交易性金融负债 transaction financial liabilities \Vl`YYjZ
83 2201 应付票据 notes payable M5x U9
]B
84 2202 应付账款 account payable t>H`X~SR?
85 2205 预收账款 item received in advance 5pn)yk~
86 2211 应付职工薪酬 employee pay payable ,()0'h}n
87 2221 应交税费 tax payable n>'Kp T9|
88 2231 应付股利 dividend payable r$wxk 4%Rz
89 2232 应付利息 interest payable lqb/eN9(t
90 2241 其他应付款 other account payable $k$4%
7
97 2401 预提费用 withholding expenses x\Y $+A,P
98 2411 预计负债 estimated liabilities 5MSB dO
99 2501 递延收益 deferred income }E_#k]#*
100 2601 长期借款 money borrowed for long term vip~'
101 2602 长期债券 long-term bond r `eU~7
106 2801 长期应付款 long-term account payable $O^v]>h
107 2802 未确认融资费用 unacknowledged financial charges x1ztfJd
108 2811 专项应付款 special accounts payable B*gdgM*`
109 2901 递延所得税负债 deferred income tax liabilities 4GB7A]^E
三、共同类 HQ{JwW!m
112 3101 衍生工具 derivative tool "5A&_E }3
113 3201 套期工具 arbitrage tool +NFzSal
114 3202 被套期项目 arbitrage project ~l2aNVv;
四、所有者权益类 UswZG^Wh
115 4001 实收资本 paid-up capital !|<=ZF2
116 4002 资本公积 contributed surplus 46k?b|Q
117 4101 盈余公积 earned surplus d9n?v)<v
119 4103 本年利润 profit for the current year "4%"&2L
120 4104 利润分配 allocation of profits AL5Vu$V~n}
121 4201 库存股 treasury stock ;Q+xKh%
五、成本类 ?,yj")+
122 5001 生产成本 production cost DvM5 k
123 5101 制造费用 cost of production ?i`l[+G
124 5201 劳务成本 service cost _Ob@`
125 5301 研发支出 research and development expenditures 1[]&(Pa
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor LbtX0^
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0
&GRPu27
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "U\JV)N
六、损益类 ,<:!NF9
129 6001 主营业务收入 main business income |T{C,"9y
130 6011 利息收入 金融共用 interest income financial sharing x}twsc`
135 6051 其他业务收入 other business income . <tq61
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ^V%rag
137 6101 公允价值变动损益 sound value flexible loss and profit kapC%/6"
138 6111 投资收益 income on investment 2c/Ys4/H4]
142 6301 营业外收入 nonrevenue receipt `
}3qhar
143 6401 主营业务成本 main business cost RyRpl*^
144 6402 其他业务支出 other business expense jzK5-;b
145 6405 营业税金及附加 business tariff and annex ~n/
$
146 6411 利息支出 金融共用 interest expense financial sharing D/=5tOy
155 6601 销售费用 marketing cost ai*f
F
156 6602 管理费用 managing cost M4WiT<|]R
157 6603 财务费用 financial cost V#jWege
158 6604 勘探费用 exploration expense {Ha8]y
159 6701 资产减值损失 loss from asset devaluation qp}Ma8+
160 6711 营业外支出 nonoperating expense !pJeA)W;
161 6801 所得税 income tax
+D1 d=4
162 6901 以前年度损益调整 prior year profit and loss adjustment