k+Ew+j1_
一、资产类 P>q"P1&{
1 1001 库存现金 cash on hand ?z,^QjQ}
2 1002 银行存款 bank deposit IoUQ~JviA
5 1015 其他货币资金 other monetary capital "o"ujQ(v
9 1101 交易性金融资产 transaction monetary assets <k'JhMwN
11 1121 应收票据 notes receivable =fk+"!-i%"
12 1122 应收账款 Account receivable xe ng`!
13 1123 预付账款 account prepaid 2E]SKpJ
14 1131 应收股利 dividend receivable
i=67
15 1132 应收利息 accrued interest receivable my
+y<C-o`
21 1231 其他应收款 accounts receivable-others `-qRZh@ E
22 1241 坏账准备 had debts reserve t[gz#'
28 1401 材料采购 procurement of materials ,=o)R,[
29 1402 在途物资 materials in transit 15PFnk6E|
30 1403 原材料 raw materials |KSd@
32 1406 库存商品 commodity stocks R7axm<PR=
33 1407 发出商品 goods in transit =~;SUO
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles w
D
|p'N
42 1461 存货跌价准备 reserve against stock price declining /B>p.%M[&
43 1501 待摊费用 fees to be apportioned 9nW/pv
45 1521 持有至到期投资 hold investment due %N}OMc.W
46 1522 持有至到期投资减值准备 hold investment due reduction reserve FtBYPSGz
47 1523 可供出售金融资产 financial assets available for sale zQY|=4NP
48 1524 长期股权投资 long-term stock ownership investment Hj&mwn]
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve o#(z*v@
50 1526 投资性房地产 investment real eastate m
|mY_t
51 1531 长期应收款 long-term account receivable ]WZ_~8
52 1541 未实现融资收益 unrealized financing income />1Ndj
54 1601 固定资产 permanent assets 2de[ yz
55 1602 累计折旧 accumulated depreciation y k=o
56 1603 固定资产减值准备permanent assets reduction reserve :5kgJu
57 1604 在建工程 construction in process ;uw`6 KJ
58 1605 工程物资 engineer material jET$wKw%
59 1606 固定资产清理 disposal of fixed assets 8)I,WWj
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing BLc&q)
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ;O8Uc&:P
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture _"BYnPq@wb
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 V?KACYd@O
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture h4@v.GI
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
G d
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ym*,X@Qg^
67 1701 无形资产 intangible assets &S\q*
H=}i
68 1702 累计摊销 accumulated amortization 'k|?M
69 1703 无形资产减值准备 intangible assets reduction reserve 1<Vc[p&
70 1711 商誉 business reputation K.A!?U=
71 1801 长期待摊费用 long-term deferred expenses X6_m&~}15
72 1811 递延所得税资产 deferred income tax assets dQhh,}
73 1901 待处理财产损溢 waiting assets profit and loss w h4WII
二、负债类 debt group \etuIFQ#U
74 2001 短期借款 short-term loan g? 7%
81 2101 交易性金融负债 transaction financial liabilities /SLAg&
83 2201 应付票据 notes payable HS1Gy/6'
84 2202 应付账款 account payable a3o4> 9
85 2205 预收账款 item received in advance t\[aU\4-7
86 2211 应付职工薪酬 employee pay payable b"`Vn,
87 2221 应交税费 tax payable 6.]x@=Wm
88 2231 应付股利 dividend payable B~p` 3rC
89 2232 应付利息 interest payable 3hzI6otKS
90 2241 其他应付款 other account payable jY.iQBhjEB
97 2401 预提费用 withholding expenses )ZkQWiP-
98 2411 预计负债 estimated liabilities FcR(uv<
99 2501 递延收益 deferred income ~N</;{}fL4
100 2601 长期借款 money borrowed for long term )ESF)aKMiz
101 2602 长期债券 long-term bond WU}?8\?U%
106 2801 长期应付款 long-term account payable OG\TrW-ug
107 2802 未确认融资费用 unacknowledged financial charges d,"?tip/SX
108 2811 专项应付款 special accounts payable L0j&p[(r
109 2901 递延所得税负债 deferred income tax liabilities JN5<=x5r
三、共同类 yn;h.m [):
112 3101 衍生工具 derivative tool SG6@Rn*^
113 3201 套期工具 arbitrage tool 4AI\'M"d
114 3202 被套期项目 arbitrage project U p1
&(
四、所有者权益类 MGUzvSf
115 4001 实收资本 paid-up capital #N`~.96
116 4002 资本公积 contributed surplus NL})
_.Og
117 4101 盈余公积 earned surplus [K2\e N~g
119 4103 本年利润 profit for the current year D;@*
120 4104 利润分配 allocation of profits }*+?1kv
121 4201 库存股 treasury stock aL63=y
五、成本类 2FHWOy
/N@
122 5001 生产成本 production cost 5<-_"/_
123 5101 制造费用 cost of production +J`EBoIo
124 5201 劳务成本 service cost 'qRK6}"T
125 5301 研发支出 research and development expenditures bv&A)h"S
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor >Le L%$
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
x Bn+-V
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2t h\%
六、损益类 !f~ =p
129 6001 主营业务收入 main business income -i``yf?P
130 6011 利息收入 金融共用 interest income financial sharing wRwTN"Yg
135 6051 其他业务收入 other business income /rsr|`#
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance k(n{$
137 6101 公允价值变动损益 sound value flexible loss and profit i#I+
138 6111 投资收益 income on investment esCm`?qCP
142 6301 营业外收入 nonrevenue receipt L%,tc~)A
143 6401 主营业务成本 main business cost LQVa,'
144 6402 其他业务支出 other business expense :Mz$~o<
145 6405 营业税金及附加 business tariff and annex #BQ7rF7CNE
146 6411 利息支出 金融共用 interest expense financial sharing v
?b9TE
155 6601 销售费用 marketing cost ; z_ZZ(W
156 6602 管理费用 managing cost b2OVg
+3
157 6603 财务费用 financial cost L(tA~Z"k
158 6604 勘探费用 exploration expense 57/9i>
@
159 6701 资产减值损失 loss from asset devaluation ,fS}cpV
160 6711 营业外支出 nonoperating expense _akC^hT
161 6801 所得税 income tax M{Ss?G4H
162 6901 以前年度损益调整 prior year profit and loss adjustment