BR|dW4\
一、资产类 ;@sxE}`?g
1 1001 库存现金 cash on hand SU*P@?:/}
2 1002 银行存款 bank deposit <ioX|.7ZX
5 1015 其他货币资金 other monetary capital Lbd_L
9 1101 交易性金融资产 transaction monetary assets r`lgK2r\
11 1121 应收票据 notes receivable z*FlZLHY
12 1122 应收账款 Account receivable T_r[#j
13 1123 预付账款 account prepaid >$}nKPC,Y
14 1131 应收股利 dividend receivable g?`w)O7v
15 1132 应收利息 accrued interest receivable 1Eg,iTn2*x
21 1231 其他应收款 accounts receivable-others 1~j.jv$
22 1241 坏账准备 had debts reserve r
/PsFv{8
28 1401 材料采购 procurement of materials SN+&'?$WD
29 1402 在途物资 materials in transit i;)88
30 1403 原材料 raw materials 4}gwMjU-B
32 1406 库存商品 commodity stocks 9t= erhUr
33 1407 发出商品 goods in transit ;e-iiC]PI
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 1wwh
Tek
42 1461 存货跌价准备 reserve against stock price declining 4((Z8@iX/
43 1501 待摊费用 fees to be apportioned bju
0l[;=
45 1521 持有至到期投资 hold investment due ]RxNSr0e
46 1522 持有至到期投资减值准备 hold investment due reduction reserve &98qAO]Z
47 1523 可供出售金融资产 financial assets available for sale a"~W1|JC"
48 1524 长期股权投资 long-term stock ownership investment z8A`B
VqI
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve A+?n=IHh
50 1526 投资性房地产 investment real eastate Yd]f}5F
51 1531 长期应收款 long-term account receivable $WdZAv\_S
52 1541 未实现融资收益 unrealized financing income Y5K!DMKY
54 1601 固定资产 permanent assets +1e*>jE
55 1602 累计折旧 accumulated depreciation rBpr1XKl,
56 1603 固定资产减值准备permanent assets reduction reserve ?
[=P
57 1604 在建工程 construction in process ofS9h*wrJ
58 1605 工程物资 engineer material tEb2>+R
59 1606 固定资产清理 disposal of fixed assets YV0e)bf
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ^E>}A
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =#8J9
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture <{e0i
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 0ro)e~_@*
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture d`^j\b>5(
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation <OpiD%Ctx
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation s*rtm
67 1701 无形资产 intangible assets i^j{l_-JE
68 1702 累计摊销 accumulated amortization WMrK8e'
69 1703 无形资产减值准备 intangible assets reduction reserve N$p O] p
70 1711 商誉 business reputation 6Bs_"
P[
71 1801 长期待摊费用 long-term deferred expenses ; <3w ,r
72 1811 递延所得税资产 deferred income tax assets |Y:T3hra61
73 1901 待处理财产损溢 waiting assets profit and loss )00#Rrt
9
二、负债类 debt group 5PdC4vI*+
74 2001 短期借款 short-term loan a]75z)XR
81 2101 交易性金融负债 transaction financial liabilities O>H4hp
83 2201 应付票据 notes payable n1$p
esr
84 2202 应付账款 account payable 3&_(D)+
85 2205 预收账款 item received in advance A9F Z`
86 2211 应付职工薪酬 employee pay payable ^]OD+ v
87 2221 应交税费 tax payable 9'O<d/xj/
88 2231 应付股利 dividend payable *_U
z**M
89 2232 应付利息 interest payable r)ga{Nn,.
90 2241 其他应付款 other account payable +BmA4/P$
97 2401 预提费用 withholding expenses
MiN68x9
98 2411 预计负债 estimated liabilities -0lpsF
99 2501 递延收益 deferred income $yRbo'-
100 2601 长期借款 money borrowed for long term S tn[M|
101 2602 长期债券 long-term bond .] 5
&\
106 2801 长期应付款 long-term account payable 7M5HIK6_
107 2802 未确认融资费用 unacknowledged financial charges c~
@I1M
108 2811 专项应付款 special accounts payable {_PV~8u
109 2901 递延所得税负债 deferred income tax liabilities :N(L7&<
三、共同类 3
nb3rHQ
112 3101 衍生工具 derivative tool Dt
yT8kr
113 3201 套期工具 arbitrage tool
}?"f#bI
114 3202 被套期项目 arbitrage project eF!c<
Kcr
四、所有者权益类 #kk_iS>8
115 4001 实收资本 paid-up capital _/7[=e}y
116 4002 资本公积 contributed surplus M`AbH19
117 4101 盈余公积 earned surplus WF_G GF{
119 4103 本年利润 profit for the current year H`m|R
120 4104 利润分配 allocation of profits ykM(`
1`m
121 4201 库存股 treasury stock vBq2JJAl
五、成本类 R>#T{<<L
122 5001 生产成本 production cost 65qH
123 5101 制造费用 cost of production BB=%tz`B
124 5201 劳务成本 service cost BwrMRMq"
125 5301 研发支出 research and development expenditures 5h1FvJg
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor dEns|r
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0p:n'P
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2=u5N[*
六、损益类
SC"=M^E
129 6001 主营业务收入 main business income \Ui8Sgeei
130 6011 利息收入 金融共用 interest income financial sharing liPUK #
135 6051 其他业务收入 other business income UP%X
`
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Va?wG3 w
137 6101 公允价值变动损益 sound value flexible loss and profit 7RTp+FC]
138 6111 投资收益 income on investment *m2J$9q
142 6301 营业外收入 nonrevenue receipt GiI2nHZc
143 6401 主营业务成本 main business cost 8M8=uw~#
144 6402 其他业务支出 other business expense Qq^>7OU>Co
145 6405 营业税金及附加 business tariff and annex !)KX?i[Q
146 6411 利息支出 金融共用 interest expense financial sharing ?zKDPBj
155 6601 销售费用 marketing cost ad }^Dj/
156 6602 管理费用 managing cost `[/B
G)4
157 6603 财务费用 financial cost f`P%aX'cBQ
158 6604 勘探费用 exploration expense Q{V|{yV^y
159 6701 资产减值损失 loss from asset devaluation X|@|ZRN
160 6711 营业外支出 nonoperating expense i$ "B
161 6801 所得税 income tax $UgM7V$
162 6901 以前年度损益调整 prior year profit and loss adjustment