#@Zz
Bf
一、资产类 zrU0YHmt
1 1001 库存现金 cash on hand 1;SW%\M
2 1002 银行存款 bank deposit w48T?
5 1015 其他货币资金 other monetary capital }k
duN0
9 1101 交易性金融资产 transaction monetary assets )& %X
AW{
11 1121 应收票据 notes receivable ]s s0~2
12 1122 应收账款 Account receivable t3 *2Z u
13 1123 预付账款 account prepaid i5|A\Wv"
14 1131 应收股利 dividend receivable O\XN/R3
15 1132 应收利息 accrued interest receivable TuBg 4\V
21 1231 其他应收款 accounts receivable-others xx
nW 1`]
22 1241 坏账准备 had debts reserve =nA;,9%
28 1401 材料采购 procurement of materials it5].A&
29 1402 在途物资 materials in transit ]X Jpy-U
30 1403 原材料 raw materials Ne@Iv)g?
32 1406 库存商品 commodity stocks +kH*BhSj
33 1407 发出商品 goods in transit #;
E,>0
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles wX#=l?,K
42 1461 存货跌价准备 reserve against stock price declining
,L\OhT
43 1501 待摊费用 fees to be apportioned joAR;J
45 1521 持有至到期投资 hold investment due G#)>D$Ck#
46 1522 持有至到期投资减值准备 hold investment due reduction reserve x<P$$G/
47 1523 可供出售金融资产 financial assets available for sale _,NL;66=[
48 1524 长期股权投资 long-term stock ownership investment p{t2pfb
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ov#/v\|0
50 1526 投资性房地产 investment real eastate /^DDU!=(<
51 1531 长期应收款 long-term account receivable #_QvnQ?I
52 1541 未实现融资收益 unrealized financing income ^]Lr_k
54 1601 固定资产 permanent assets ^g~Asz5]
55 1602 累计折旧 accumulated depreciation ;6L<Syl5
56 1603 固定资产减值准备permanent assets reduction reserve ~ra2Xyl
57 1604 在建工程 construction in process j?+FS`a!
58 1605 工程物资 engineer material _z)G!_7.>\
59 1606 固定资产清理 disposal of fixed assets C
z4"[C`;
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing $oH?oD1
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing b3H~a2"d
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture +T
[0r
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 vy[*xT]
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture OlRBvfoh8
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 CP |N2rb
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation HpSgGhL'J&
67 1701 无形资产 intangible assets w1rB"rB?
68 1702 累计摊销 accumulated amortization {LbcG
^k
69 1703 无形资产减值准备 intangible assets reduction reserve MH?|>6
70 1711 商誉 business reputation O=MO M
71 1801 长期待摊费用 long-term deferred expenses ,@/b7BVv
72 1811 递延所得税资产 deferred income tax assets X{9D fgW
73 1901 待处理财产损溢 waiting assets profit and loss hp%|n
:.G
二、负债类 debt group Zu_m
$Mx
74 2001 短期借款 short-term loan 3:YZC9
81 2101 交易性金融负债 transaction financial liabilities \Z
] <L
83 2201 应付票据 notes payable oS/<)>\Gv
84 2202 应付账款 account payable z\oq b)a
85 2205 预收账款 item received in advance |UZ#2
86 2211 应付职工薪酬 employee pay payable f/&Dy'OV7
87 2221 应交税费 tax payable :7e2O!zH_
88 2231 应付股利 dividend payable rfkk3oy
89 2232 应付利息 interest payable w-AF5%gX
90 2241 其他应付款 other account payable -F/"W
97 2401 预提费用 withholding expenses s59v*
/
98 2411 预计负债 estimated liabilities 0J7[n*~
99 2501 递延收益 deferred income zn_ InxR
100 2601 长期借款 money borrowed for long term 245(ajxHC
101 2602 长期债券 long-term bond ,`^B!U3m
106 2801 长期应付款 long-term account payable *,%H1)T
j}
107 2802 未确认融资费用 unacknowledged financial charges S3MMyS8
108 2811 专项应付款 special accounts payable "k)( ,
109 2901 递延所得税负债 deferred income tax liabilities xA`Q4"[I
三、共同类 )V!9&
112 3101 衍生工具 derivative tool }wC
pr.@
113 3201 套期工具 arbitrage tool !Q*.Dw()[
114 3202 被套期项目 arbitrage project <[Q#}/$"
四、所有者权益类 T6Z 2 #
115 4001 实收资本 paid-up capital fS>W-
116 4002 资本公积 contributed surplus KX"?3#U#Fm
117 4101 盈余公积 earned surplus n (C*LK
119 4103 本年利润 profit for the current year Zi|MWaA.f
120 4104 利润分配 allocation of profits *
Od_Cl
121 4201 库存股 treasury stock {[jcT>.3j
五、成本类 (WVN*OR?
122 5001 生产成本 production cost Z WL/ AC
123 5101 制造费用 cost of production ZK27^oG
124 5201 劳务成本 service cost lV?rC z
125 5301 研发支出 research and development expenditures T8Gx oNm
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor =V5<>5"M?
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor I')URk[
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2L[/.|
六、损益类 L
oe!@c
129 6001 主营业务收入 main business income pT>[w1Kk^
130 6011 利息收入 金融共用 interest income financial sharing
z[M LMf[c
135 6051 其他业务收入 other business income ua/A &XQx
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance N0O8to}V
137 6101 公允价值变动损益 sound value flexible loss and profit jJQ6]ucwa
138 6111 投资收益 income on investment qx18A
142 6301 营业外收入 nonrevenue receipt NN\% X3ri"
143 6401 主营业务成本 main business cost V9`VFO
144 6402 其他业务支出 other business expense uH^/\
145 6405 营业税金及附加 business tariff and annex h1z[ElEeoP
146 6411 利息支出 金融共用 interest expense financial sharing (*;b\h
155 6601 销售费用 marketing cost -m(9*b{h@
156 6602 管理费用 managing cost ~%qHJ4C
157 6603 财务费用 financial cost 'VS!<
158 6604 勘探费用 exploration expense >)R7*^m{'
159 6701 资产减值损失 loss from asset devaluation UA!-YTh
160 6711 营业外支出 nonoperating expense o|>2X[T
161 6801 所得税 income tax cWl
162 6901 以前年度损益调整 prior year profit and loss adjustment