U~3uu &/r
一、资产类 ?58,Ja
1 1001 库存现金 cash on hand &JUHm_wd&S
2 1002 银行存款 bank deposit { 4]sJT
5 1015 其他货币资金 other monetary capital 2 eC `^
9 1101 交易性金融资产 transaction monetary assets I N^dJ^1+
11 1121 应收票据 notes receivable Q H>e_
12 1122 应收账款 Account receivable CU`yi.)T{
13 1123 预付账款 account prepaid 3bsuE^,.@
14 1131 应收股利 dividend receivable s2f6;Yc
15 1132 应收利息 accrued interest receivable Z-U-n/ 6I
21 1231 其他应收款 accounts receivable-others ]`+J!G,
22 1241 坏账准备 had debts reserve bT >1S2s
28 1401 材料采购 procurement of materials s2Rg-:7
29 1402 在途物资 materials in transit iVaCX Xf '
30 1403 原材料 raw materials 1
`& Yg(
32 1406 库存商品 commodity stocks ;9&#Sb/
33 1407 发出商品 goods in transit 3*
(w=;y
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles XfZ^,' z
42 1461 存货跌价准备 reserve against stock price declining OK] _.v}
43 1501 待摊费用 fees to be apportioned QH5[}z s8
45 1521 持有至到期投资 hold investment due )swu~Wb}U@
46 1522 持有至到期投资减值准备 hold investment due reduction reserve &"gQrBa
47 1523 可供出售金融资产 financial assets available for sale `*Ju0)g1
48 1524 长期股权投资 long-term stock ownership investment C<B+ ! 16
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve N\{{:<Cp\
50 1526 投资性房地产 investment real eastate Dve+ #H6N
51 1531 长期应收款 long-term account receivable D$
?}M
>
52 1541 未实现融资收益 unrealized financing income [`n)2}
k
54 1601 固定资产 permanent assets j1~'[
55 1602 累计折旧 accumulated depreciation fW3 awR{
56 1603 固定资产减值准备permanent assets reduction reserve b'O >qQ
57 1604 在建工程 construction in process (
O!Q[WLS
58 1605 工程物资 engineer material xg.o7-^M
59 1606 固定资产清理 disposal of fixed assets ']&rPv kL
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing x=I|O;"><
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing zn)Kl%N ^
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }!_o fe
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 ."u
DM<
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture )` z{T
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 $ S'~UbmYU
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation *Y]()#?Gr
67 1701 无形资产 intangible assets V44M=c7E
68 1702 累计摊销 accumulated amortization Vh}F#~BrI
69 1703 无形资产减值准备 intangible assets reduction reserve 8! X K[zL
70 1711 商誉 business reputation MszX9 wl
71 1801 长期待摊费用 long-term deferred expenses & ;2@*#,
72 1811 递延所得税资产 deferred income tax assets zL@FN sYVM
73 1901 待处理财产损溢 waiting assets profit and loss y[A%EMd
二、负债类 debt group O<>cuW(l
74 2001 短期借款 short-term loan d Wi:V 7t+
81 2101 交易性金融负债 transaction financial liabilities FzzV%
83 2201 应付票据 notes payable )`,Y ^`F2
84 2202 应付账款 account payable %~rXJrK
85 2205 预收账款 item received in advance igO,Ge8}
86 2211 应付职工薪酬 employee pay payable WNO!6*+
87 2221 应交税费 tax payable o, gH
*
88 2231 应付股利 dividend payable <$@*'i^7Ez
89 2232 应付利息 interest payable ;) XB'
90 2241 其他应付款 other account payable J/xbMMb
97 2401 预提费用 withholding expenses o>j
M4sk$
98 2411 预计负债 estimated liabilities RQO&F $R=
99 2501 递延收益 deferred income x='T`*HD
100 2601 长期借款 money borrowed for long term ^~DDl$NH
101 2602 长期债券 long-term bond ;_6 CV
106 2801 长期应付款 long-term account payable z@Uf@~+U
107 2802 未确认融资费用 unacknowledged financial charges n\w2e_g;N
108 2811 专项应付款 special accounts payable xcM*D3
109 2901 递延所得税负债 deferred income tax liabilities ~cH3RFV
三、共同类 Q:^.Qs"IK
112 3101 衍生工具 derivative tool ,a'Y^[4k?
113 3201 套期工具 arbitrage tool 8Cef ]@x
114 3202 被套期项目 arbitrage project U'p-Ko#
四、所有者权益类 fq<JX5DE R
115 4001 实收资本 paid-up capital ! _p (H
116 4002 资本公积 contributed surplus Gy Q9 we~
117 4101 盈余公积 earned surplus ?Rd{`
5.D
119 4103 本年利润 profit for the current year zEy,aa :M
120 4104 利润分配 allocation of profits ( RU\a]Ry
121 4201 库存股 treasury stock ?F" mZu
五、成本类 LQz6op}R
122 5001 生产成本 production cost YmPN aL
123 5101 制造费用 cost of production C
)J@`E
124 5201 劳务成本 service cost 6DT ^:LHS
125 5301 研发支出 research and development expenditures hCpcX"wND
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor .C\##
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 73kU\ux
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor O48*"Z1
六、损益类 py }`thx
129 6001 主营业务收入 main business income NbPNcjPL
130 6011 利息收入 金融共用 interest income financial sharing O6"S=o&
135 6051 其他业务收入 other business income %4,v2K
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Wy.^1M/n>~
137 6101 公允价值变动损益 sound value flexible loss and profit DIBoIWSuR
138 6111 投资收益 income on investment $2w][ d1
142 6301 营业外收入 nonrevenue receipt !g7lJ\B
143 6401 主营业务成本 main business cost wfQ^3HL
144 6402 其他业务支出 other business expense
*O
'`&J
145 6405 营业税金及附加 business tariff and annex vf;&0j&`
146 6411 利息支出 金融共用 interest expense financial sharing &>A<{J@VL
155 6601 销售费用 marketing cost S!8gy,7<J
156 6602 管理费用 managing cost `e4gneQY
157 6603 财务费用 financial cost Fk#$@ ^c@
158 6604 勘探费用 exploration expense }l7@:ezZZ7
159 6701 资产减值损失 loss from asset devaluation wV
^c@.ga
160 6711 营业外支出 nonoperating expense F3e1&aK6{
161 6801 所得税 income tax s8.SEk|pB
162 6901 以前年度损益调整 prior year profit and loss adjustment
