YCl&}/.pA
一、资产类 k3(q!~a:.}
1 1001 库存现金 cash on hand c,CcKy;+
2 1002 银行存款 bank deposit o|G'vMph
5 1015 其他货币资金 other monetary capital P2Jo^WS
9 1101 交易性金融资产 transaction monetary assets MO^Q 8v
11 1121 应收票据 notes receivable h*
72 f/#
12 1122 应收账款 Account receivable 'm=TBNQTS
13 1123 预付账款 account prepaid knn9s0'Q
14 1131 应收股利 dividend receivable *8 2+GY]
15 1132 应收利息 accrued interest receivable C5Vlqc;
21 1231 其他应收款 accounts receivable-others ~nJ"#Q_T
22 1241 坏账准备 had debts reserve o75l&`
28 1401 材料采购 procurement of materials Ql i#=0{`
29 1402 在途物资 materials in transit ?K\ r-J!Y
30 1403 原材料 raw materials uG7?:) pxv
32 1406 库存商品 commodity stocks A)#w ~ X4
33 1407 发出商品 goods in transit FuC#w 9_
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles GIb,y,PDB
42 1461 存货跌价准备 reserve against stock price declining hbdB67,
43 1501 待摊费用 fees to be apportioned _Z>n y&
45 1521 持有至到期投资 hold investment due >P+o NY
46 1522 持有至到期投资减值准备 hold investment due reduction reserve M!Y Gv
47 1523 可供出售金融资产 financial assets available for sale |A.nP9 hW
48 1524 长期股权投资 long-term stock ownership investment BT)PD9CN(
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Tnv,$KOhs
50 1526 投资性房地产 investment real eastate `h%K8];<6f
51 1531 长期应收款 long-term account receivable d>gQgQ;g
52 1541 未实现融资收益 unrealized financing income {
uDH-b(R
54 1601 固定资产 permanent assets D\^mh{q(
55 1602 累计折旧 accumulated depreciation 9 !_JV;2
56 1603 固定资产减值准备permanent assets reduction reserve .[r1Qz 7G
57 1604 在建工程 construction in process 4|&_i)S-Y
58 1605 工程物资 engineer material U5
ia| V
59 1606 固定资产清理 disposal of fixed assets ?o1QjDG
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 8 e5im ei
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 6&+}Hhe
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture h ,\5C/
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture g@'2 :'\
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture C2CR#b=)i
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 6d`qgEM3
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation u4tv= +jh
67 1701 无形资产 intangible assets j.!5&^;u4
68 1702 累计摊销 accumulated amortization e ?7y$H-
69 1703 无形资产减值准备 intangible assets reduction reserve URbHV
PCPb
70 1711 商誉 business reputation ov<vSc<u
71 1801 长期待摊费用 long-term deferred expenses <(t{C8>g%
72 1811 递延所得税资产 deferred income tax assets 6u'E}hAx|
73 1901 待处理财产损溢 waiting assets profit and loss Aj8zFt ]
二、负债类 debt group 2:@,~{`#*
74 2001 短期借款 short-term loan X$Shi
*U[
81 2101 交易性金融负债 transaction financial liabilities Mp QsM-iW
83 2201 应付票据 notes payable TNDp{!<|L;
84 2202 应付账款 account payable 7g 5Pc_
85 2205 预收账款 item received in advance
O7%8F Y
86 2211 应付职工薪酬 employee pay payable |No9eZ8>.
87 2221 应交税费 tax payable !LQzf(s;
88 2231 应付股利 dividend payable @QM U$]&i]
89 2232 应付利息 interest payable ^RE[5h6^q
90 2241 其他应付款 other account payable &_q8F,I \<
97 2401 预提费用 withholding expenses PWeWz(]0Z4
98 2411 预计负债 estimated liabilities O=vD6@QI
99 2501 递延收益 deferred income Uw]o9 e0S
100 2601 长期借款 money borrowed for long term O2":)zU.
101 2602 长期债券 long-term bond `z`=!1
106 2801 长期应付款 long-term account payable EERCb%M 8Z
107 2802 未确认融资费用 unacknowledged financial charges ~ z^49Ys:
108 2811 专项应付款 special accounts payable L=<$^ m
109 2901 递延所得税负债 deferred income tax liabilities Q,M , ^_
三、共同类 Q;ZV`D/FA
112 3101 衍生工具 derivative tool *0
vRVlYf
113 3201 套期工具 arbitrage tool n {\d
114 3202 被套期项目 arbitrage project *k Tj,&x[
四、所有者权益类 Aj]/A
115 4001 实收资本 paid-up capital D9H%jDv
116 4002 资本公积 contributed surplus u aYI3w@^
117 4101 盈余公积 earned surplus DJ0jtv6nQ-
119 4103 本年利润 profit for the current year G)?j(El
120 4104 利润分配 allocation of profits V $w bm z
121 4201 库存股 treasury stock qu.AJ*
五、成本类 r:PYAb =g
122 5001 生产成本 production cost Em4'b1mDX%
123 5101 制造费用 cost of production Pc`)D:/}R
124 5201 劳务成本 service cost $> ;|
125 5301 研发支出 research and development expenditures m7`S@qG
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Ga+Cb2$
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor !u:Fn)j
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor OLWn0
六、损益类 ~$ Po3]{
s
129 6001 主营业务收入 main business income D-D8L a?0p
130 6011 利息收入 金融共用 interest income financial sharing G*=&yx."E
135 6051 其他业务收入 other business income +U<.MVOo.
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance KYy oN
137 6101 公允价值变动损益 sound value flexible loss and profit k.})3~F-
138 6111 投资收益 income on investment h+7U'+|%A
142 6301 营业外收入 nonrevenue receipt x[fp7*TiG
143 6401 主营业务成本 main business cost {3SK|J`
144 6402 其他业务支出 other business expense A~ v[6*~>
145 6405 营业税金及附加 business tariff and annex ul
b0B
"
146 6411 利息支出 金融共用 interest expense financial sharing >Hmho'
155 6601 销售费用 marketing cost j+>[~c;0)
156 6602 管理费用 managing cost )y6
157 6603 财务费用 financial cost C 8do8$
158 6604 勘探费用 exploration expense oGyoU#z#
159 6701 资产减值损失 loss from asset devaluation q,_E HPc
160 6711 营业外支出 nonoperating expense tKeozV[V
161 6801 所得税 income tax H@1q
U|4
162 6901 以前年度损益调整 prior year profit and loss adjustment
