1 =C12
一、资产类 y|KQ`;
1 1001 库存现金 cash on hand jhQoBC>:
2 1002 银行存款 bank deposit zMu9A|
5 1015 其他货币资金 other monetary capital 2Kz$y
JTp
9 1101 交易性金融资产 transaction monetary assets E
V)H>kM
11 1121 应收票据 notes receivable sdg2^] |
12 1122 应收账款 Account receivable -5+Yz9pv[
13 1123 预付账款 account prepaid ~M-L+XZl(
14 1131 应收股利 dividend receivable JJ
?'<)EF
15 1132 应收利息 accrued interest receivable W/xPVmnV
21 1231 其他应收款 accounts receivable-others T+@i;M
22 1241 坏账准备 had debts reserve _!qD/[/
28 1401 材料采购 procurement of materials Y;_F ,4H
29 1402 在途物资 materials in transit 8
| =C/k
30 1403 原材料 raw materials &BrFcXF
32 1406 库存商品 commodity stocks a;Y:UwD9*
33 1407 发出商品 goods in transit 8R!-,I"$
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 8]^|&"i.\d
42 1461 存货跌价准备 reserve against stock price declining X"+p=PGZK
43 1501 待摊费用 fees to be apportioned <_<zrXc]
45 1521 持有至到期投资 hold investment due 8Iw)]}T'
46 1522 持有至到期投资减值准备 hold investment due reduction reserve `|?<KF164
47 1523 可供出售金融资产 financial assets available for sale 7$Z_'GJ]1C
48 1524 长期股权投资 long-term stock ownership investment $j\>T@
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %p )"_q!ge
50 1526 投资性房地产 investment real eastate 1b3k|s4
51 1531 长期应收款 long-term account receivable /X.zt
`
52 1541 未实现融资收益 unrealized financing income d=qVIpZ
54 1601 固定资产 permanent assets G&^8)S@1
55 1602 累计折旧 accumulated depreciation heou\;GI"
56 1603 固定资产减值准备permanent assets reduction reserve cYK:Y!|`F
57 1604 在建工程 construction in process %'s
_=r`
58 1605 工程物资 engineer material zgEN2d
59 1606 固定资产清理 disposal of fixed assets >"bW'
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing NL$z4m0
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing E-.X%xfO
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ~nU9j"$
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 vRC >=y*=
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture /Tm+&Jd
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 >P~*@>e
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ?8H{AuLB
67 1701 无形资产 intangible assets }i"[5:
68 1702 累计摊销 accumulated amortization gR# k'
69 1703 无形资产减值准备 intangible assets reduction reserve 7Qd$@ m
70 1711 商誉 business reputation rIcgf1v70
71 1801 长期待摊费用 long-term deferred expenses T^|k`
72 1811 递延所得税资产 deferred income tax assets Vs l,u
73 1901 待处理财产损溢 waiting assets profit and loss S._2..%G
二、负债类 debt group ^.8~}TT-U
74 2001 短期借款 short-term loan dV38-IfGkl
81 2101 交易性金融负债 transaction financial liabilities ; >H1A
83 2201 应付票据 notes payable jOzXy Dq
84 2202 应付账款 account payable Yft [)id
85 2205 预收账款 item received in advance $rcv@-l
86 2211 应付职工薪酬 employee pay payable :Q("
87 2221 应交税费 tax payable hxMRmH[f:
88 2231 应付股利 dividend payable >4luZnWMI
89 2232 应付利息 interest payable lL:!d.{
90 2241 其他应付款 other account payable 3W[?D8yi)
97 2401 预提费用 withholding expenses uPl}NEwU|
98 2411 预计负债 estimated liabilities GxD`M2
99 2501 递延收益 deferred income KF+r25uy[+
100 2601 长期借款 money borrowed for long term x6R M)rr
101 2602 长期债券 long-term bond e`g+Jf`AT
106 2801 长期应付款 long-term account payable }Mt)57rU
107 2802 未确认融资费用 unacknowledged financial charges z8t;jw
108 2811 专项应付款 special accounts payable JK<[]>O
109 2901 递延所得税负债 deferred income tax liabilities <
A Hzs
三、共同类 3#t#N
W*e
112 3101 衍生工具 derivative tool zw15r" R
113 3201 套期工具 arbitrage tool !38KHq^|&
114 3202 被套期项目 arbitrage project g@!U^mr*3
四、所有者权益类 <L4$f(2
115 4001 实收资本 paid-up capital !xck
~EAS
116 4002 资本公积 contributed surplus U$gR}8\e
117 4101 盈余公积 earned surplus ]?1_.Wjtt
119 4103 本年利润 profit for the current year 7nnF!9JOv
120 4104 利润分配 allocation of profits u>9` ?O44
121 4201 库存股 treasury stock o=7,U/{D!
五、成本类 hQj@D\}
122 5001 生产成本 production cost */IiL%g4u
123 5101 制造费用 cost of production XjL3Ar*
124 5201 劳务成本 service cost 1!.-/
125 5301 研发支出 research and development expenditures Pp!4Ak4TT9
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *1["x;A
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor :<zIWje
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2)\->$Q(H
六、损益类 nX3?7"v
129 6001 主营业务收入 main business income \O "`o4
130 6011 利息收入 金融共用 interest income financial sharing 46NuT]6/4
135 6051 其他业务收入 other business income H;\C7w|
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance
>Vt2@Ee
137 6101 公允价值变动损益 sound value flexible loss and profit nQOdM#dP
138 6111 投资收益 income on investment Cs>` f,o
142 6301 营业外收入 nonrevenue receipt +U<YM94?
143 6401 主营业务成本 main business cost C `_/aR6
144 6402 其他业务支出 other business expense !@Qk=Xkg
145 6405 营业税金及附加 business tariff and annex K0(
S%v|,}
146 6411 利息支出 金融共用 interest expense financial sharing ds!nl1
155 6601 销售费用 marketing cost j36YIz$a
156 6602 管理费用 managing cost .%n_{ab1
157 6603 财务费用 financial cost nC,QvV
158 6604 勘探费用 exploration expense W{'hn&vU
159 6701 资产减值损失 loss from asset devaluation
BM?!?
160 6711 营业外支出 nonoperating expense ,L-/7}"VHA
161 6801 所得税 income tax ?&wrz
162 6901 以前年度损益调整 prior year profit and loss adjustment