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一、资产类 4vqu(w8
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1 1001 库存现金 cash on hand w5n>hz_5
2 1002 银行存款 bank deposit iT^lk'?{O
5 1015 其他货币资金 other monetary capital 3}twWnQZJ
9 1101 交易性金融资产 transaction monetary assets fE7WLV2I>
11 1121 应收票据 notes receivable SmR*b2U
12 1122 应收账款 Account receivable )1x333.[c
13 1123 预付账款 account prepaid &u=FLp5
14 1131 应收股利 dividend receivable |?8CV\D!
15 1132 应收利息 accrued interest receivable bjT0Fi0-
21 1231 其他应收款 accounts receivable-others BMX x(W]
22 1241 坏账准备 had debts reserve =Fj:#s
28 1401 材料采购 procurement of materials }f-rWe{gs>
29 1402 在途物资 materials in transit r1?LKoJOn
30 1403 原材料 raw materials m9e$ZZG$
32 1406 库存商品 commodity stocks Y(A?ib~K
33 1407 发出商品 goods in transit nQ~q-=,L
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles T >-F~?7Sv
42 1461 存货跌价准备 reserve against stock price declining pwZ &2&|
43 1501 待摊费用 fees to be apportioned [e^i".
45 1521 持有至到期投资 hold investment due ^9{ 2
46 1522 持有至到期投资减值准备 hold investment due reduction reserve A,=l9hE'
47 1523 可供出售金融资产 financial assets available for sale +M.|D,wg2
48 1524 长期股权投资 long-term stock ownership investment (Q&z1XK3
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve [FCNW0NV
50 1526 投资性房地产 investment real eastate A23 Z)`
51 1531 长期应收款 long-term account receivable Ys3C'Gc
52 1541 未实现融资收益 unrealized financing income n&V(c&C
54 1601 固定资产 permanent assets [R:O'AP}@}
55 1602 累计折旧 accumulated depreciation zYs? w=
56 1603 固定资产减值准备permanent assets reduction reserve *l9Y]hinq
57 1604 在建工程 construction in process bFJn-g n
58 1605 工程物资 engineer material .-34g5
59 1606 固定资产清理 disposal of fixed assets 6R,;c7Izhd
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #M>E{w9
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 8'quQCx*=
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture D0]9
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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 gSv<.fD"
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture W ][IHy<
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 M1>a,va8Zq
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 07MLK8jS
67 1701 无形资产 intangible assets
q_K1L
68 1702 累计摊销 accumulated amortization o._^
69 1703 无形资产减值准备 intangible assets reduction reserve u}h'v&"e,
70 1711 商誉 business reputation Bl1I "B
71 1801 长期待摊费用 long-term deferred expenses ZEMo`O
72 1811 递延所得税资产 deferred income tax assets j>:T)zhyY
73 1901 待处理财产损溢 waiting assets profit and loss tO0+~Wm
二、负债类 debt group Q:LuRE!t
74 2001 短期借款 short-term loan s1FBz)yCY=
81 2101 交易性金融负债 transaction financial liabilities y7Ub~qU
83 2201 应付票据 notes payable 0qZ)$YKq
84 2202 应付账款 account payable VcL
85 2205 预收账款 item received in advance -Tt}M#W
86 2211 应付职工薪酬 employee pay payable 0jS/U|0
87 2221 应交税费 tax payable V:+bq`
88 2231 应付股利 dividend payable S`^W#,rj
89 2232 应付利息 interest payable %In"Kh*
90 2241 其他应付款 other account payable 0t&H1xsxX
97 2401 预提费用 withholding expenses uXC?fMWp.
98 2411 预计负债 estimated liabilities &ar}6eO
99 2501 递延收益 deferred income !(~>-;A8
100 2601 长期借款 money borrowed for long term h^c'L=dR
101 2602 长期债券 long-term bond kr/h^e
106 2801 长期应付款 long-term account payable e{O5y8,
107 2802 未确认融资费用 unacknowledged financial charges ",+uvJT1O
108 2811 专项应付款 special accounts payable r6)1Y`K=9
109 2901 递延所得税负债 deferred income tax liabilities 9..k/cH
三、共同类 ,ym;2hJ
112 3101 衍生工具 derivative tool %!S
113 3201 套期工具 arbitrage tool SrtmpQ
114 3202 被套期项目 arbitrage project LKZI@i)
四、所有者权益类 4ca-!pI0
115 4001 实收资本 paid-up capital :}z%N7T
116 4002 资本公积 contributed surplus Rt|Hma
117 4101 盈余公积 earned surplus pSP_cYa#(#
119 4103 本年利润 profit for the current year Ss:,#|
120 4104 利润分配 allocation of profits ? `KOW
121 4201 库存股 treasury stock m0,9yY::wj
五、成本类 MD)"r>k
122 5001 生产成本 production cost Gpu?z-)
123 5101 制造费用 cost of production YMd&+J
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124 5201 劳务成本 service cost v3"xJN_,[p
125 5301 研发支出 research and development expenditures NZ
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126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 75HL
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor yd~fC:_ ]
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor B@=<'/S\7
六、损益类 E0Djo'64
129 6001 主营业务收入 main business income 1sjn_fPz
130 6011 利息收入 金融共用 interest income financial sharing (`u!/
135 6051 其他业务收入 other business income ni>
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136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance -Tx tX8v
137 6101 公允价值变动损益 sound value flexible loss and profit >C[1@-]G%7
138 6111 投资收益 income on investment A] 9JbNV
142 6301 营业外收入 nonrevenue receipt xN
kY'4%
143 6401 主营业务成本 main business cost a:}"\>Aj
144 6402 其他业务支出 other business expense [//f BO
145 6405 营业税金及附加 business tariff and annex x,dv~QU
146 6411 利息支出 金融共用 interest expense financial sharing v~Qy{dn
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155 6601 销售费用 marketing cost r\d:fot
156 6602 管理费用 managing cost p#d UL9
157 6603 财务费用 financial cost q1Sm#_7
158 6604 勘探费用 exploration expense O| ]Ped9
159 6701 资产减值损失 loss from asset devaluation -/%jeDKp
160 6711 营业外支出 nonoperating expense ([*t.
161 6801 所得税 income tax y7OG[L/
162 6901 以前年度损益调整 prior year profit and loss adjustment