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一、资产类 *c3(,Bm w
1 1001 库存现金 cash on hand NO+.n)etGb
2 1002 银行存款 bank deposit aA7}>
5 1015 其他货币资金 other monetary capital db -h=L|
9 1101 交易性金融资产 transaction monetary assets hSr2<?yk
11 1121 应收票据 notes receivable zk#"n&u0
12 1122 应收账款 Account receivable d| ;S4m`
13 1123 预付账款 account prepaid o <cg9
14 1131 应收股利 dividend receivable g(& hu S
15 1132 应收利息 accrued interest receivable JFewOt3
21 1231 其他应收款 accounts receivable-others 7@oM?r7td
22 1241 坏账准备 had debts reserve z@Pv~"
28 1401 材料采购 procurement of materials C>wOoXjt
29 1402 在途物资 materials in transit '{*{
30 1403 原材料 raw materials ;UUpkOQO(
32 1406 库存商品 commodity stocks <N KmLAfX
33 1407 发出商品 goods in transit H
{hd1
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles X$BN &DD
42 1461 存货跌价准备 reserve against stock price declining <hkSbJF
43 1501 待摊费用 fees to be apportioned 4&N#d;ErC
45 1521 持有至到期投资 hold investment due Sqn|
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 'o}v{f
47 1523 可供出售金融资产 financial assets available for sale M~+}ss
48 1524 长期股权投资 long-term stock ownership investment =>3wI'I
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *hWpJEV
50 1526 投资性房地产 investment real eastate Jui:Ms
51 1531 长期应收款 long-term account receivable /o L &
<e
52 1541 未实现融资收益 unrealized financing income wr5ScsNS
54 1601 固定资产 permanent assets n#$sLXVy
55 1602 累计折旧 accumulated depreciation e%[0
NVo
56 1603 固定资产减值准备permanent assets reduction reserve K-,4eq!
57 1604 在建工程 construction in process zbY2gq@?
58 1605 工程物资 engineer material yzyBr1s
59 1606 固定资产清理 disposal of fixed assets ! [3 /!
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing LuW>8K\
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing @I"&k!e<2
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture nw S @r
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 F+@ / "1c
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture !WS Y7 5
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 L h@0|k
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation f |%II,!3
67 1701 无形资产 intangible assets c!0u,6
68 1702 累计摊销 accumulated amortization z][hlDv\j
69 1703 无形资产减值准备 intangible assets reduction reserve 0Wkk$0h9
70 1711 商誉 business reputation 6C' W
71 1801 长期待摊费用 long-term deferred expenses NMs 8^O|0
72 1811 递延所得税资产 deferred income tax assets Kd r7 V
73 1901 待处理财产损溢 waiting assets profit and loss &u+l`F^Z
二、负债类 debt group TW?_fse*[
74 2001 短期借款 short-term loan `uP
:UQ9S
81 2101 交易性金融负债 transaction financial liabilities kz_gR;"(Z
83 2201 应付票据 notes payable *c<6 Er>s
84 2202 应付账款 account payable Y-?0!a=e.
85 2205 预收账款 item received in advance ThvgYv--B
86 2211 应付职工薪酬 employee pay payable b1TIVK3m
87 2221 应交税费 tax payable t]IHQ8
88 2231 应付股利 dividend payable ]SC|%B _*
89 2232 应付利息 interest payable cs lZ;
90 2241 其他应付款 other account payable `' .;U=mF
97 2401 预提费用 withholding expenses DHq #beN
98 2411 预计负债 estimated liabilities %g_ )_ ~
99 2501 递延收益 deferred income _lG|t6 y
100 2601 长期借款 money borrowed for long term C Z 33|w
101 2602 长期债券 long-term bond TTa$wiW7'
106 2801 长期应付款 long-term account payable &t
~NR$@
107 2802 未确认融资费用 unacknowledged financial charges 'aWqj+Wbh
108 2811 专项应付款 special accounts payable #My14u
109 2901 递延所得税负债 deferred income tax liabilities l "zA~W/
三、共同类 T>hrKn.!D:
112 3101 衍生工具 derivative tool [I?[N.v
113 3201 套期工具 arbitrage tool 5rb<u>e{
114 3202 被套期项目 arbitrage project 2U|" ]tpM&
四、所有者权益类 u\{MQB{T
115 4001 实收资本 paid-up capital $l $p|
116 4002 资本公积 contributed surplus q 4ttmL8
117 4101 盈余公积 earned surplus 1oc@]0n
119 4103 本年利润 profit for the current year Z;O!KsJ
120 4104 利润分配 allocation of profits `# U<'$
121 4201 库存股 treasury stock b>-h4{B[
五、成本类 }_Ci3|G>%D
122 5001 生产成本 production cost z]2MR2W@X
123 5101 制造费用 cost of production S{m:Iij[;
124 5201 劳务成本 service cost ?edf$-"z/
125 5301 研发支出 research and development expenditures E~@&&d U8
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor /a* 8z,x
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &S=Qu?H
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %[, R Q">v
六、损益类 P{L S +.
129 6001 主营业务收入 main business income v2IcDz`}7
130 6011 利息收入 金融共用 interest income financial sharing w@"Zjb s`
135 6051 其他业务收入 other business income %+htA0aX
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @HzK)%@
137 6101 公允价值变动损益 sound value flexible loss and profit 6 B|OKwL
138 6111 投资收益 income on investment o~<jayqU
142 6301 营业外收入 nonrevenue receipt &OlX CxH
143 6401 主营业务成本 main business cost S{RRlR6Z
144 6402 其他业务支出 other business expense ?)ct@,Ek$
145 6405 营业税金及附加 business tariff and annex H:EK&$sU
146 6411 利息支出 金融共用 interest expense financial sharing `_f&T} ]
155 6601 销售费用 marketing cost aGOS 9
156 6602 管理费用 managing cost .]H/u
"d
157 6603 财务费用 financial cost <BIQc,)2}
158 6604 勘探费用 exploration expense w~_ycY.e
159 6701 资产减值损失 loss from asset devaluation >/Gw)K}#E
160 6711 营业外支出 nonoperating expense a@Vk(3Rx_
161 6801 所得税 income tax k`#E#1niN
162 6901 以前年度损益调整 prior year profit and loss adjustment
