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一、资产类 G,6`: l
1 1001 库存现金 cash on hand y+w y<[u
2 1002 银行存款 bank deposit J7wwM '\
5 1015 其他货币资金 other monetary capital G@ e;ms1
9 1101 交易性金融资产 transaction monetary assets Ts, U T L
11 1121 应收票据 notes receivable VwBw!,%Ab
12 1122 应收账款 Account receivable ZJ)>gV
13 1123 预付账款 account prepaid b* n#XTV
14 1131 应收股利 dividend receivable _ZWU~38PM
15 1132 应收利息 accrued interest receivable U4a8z<l$
21 1231 其他应收款 accounts receivable-others /QlzWson
22 1241 坏账准备 had debts reserve CXu$0DQ(
28 1401 材料采购 procurement of materials | ]:6IuslJ
29 1402 在途物资 materials in transit |VE.khq#
30 1403 原材料 raw materials u<n['Ur}|
32 1406 库存商品 commodity stocks <b4}
B
33 1407 发出商品 goods in transit }#g &l*P
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles kVeY} 8
42 1461 存货跌价准备 reserve against stock price declining ~yngH0S$[b
43 1501 待摊费用 fees to be apportioned O d6'bO;G
45 1521 持有至到期投资 hold investment due B\|^ $z2
46 1522 持有至到期投资减值准备 hold investment due reduction reserve CyVi{"aF3
47 1523 可供出售金融资产 financial assets available for sale V LeYO5'L
48 1524 长期股权投资 long-term stock ownership investment &H ,UWtU+
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Vl(id_~ _
50 1526 投资性房地产 investment real eastate t T
A
51 1531 长期应收款 long-term account receivable ^eV K.
52 1541 未实现融资收益 unrealized financing income &B+_#V=X@
54 1601 固定资产 permanent assets BD .l 5 ~:
55 1602 累计折旧 accumulated depreciation bl G?("0!
56 1603 固定资产减值准备permanent assets reduction reserve qbD _
57 1604 在建工程 construction in process ,o
`tRh<
58 1605 工程物资 engineer material :1UOT'_
59 1606 固定资产清理 disposal of fixed assets Q[!?SSX%
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2c,w
4rK
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing SoCN.J30
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture +U1fa9NSn
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
Mu" vj*F
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture I#F,
Mb>:
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 2*-qEUl1
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation T/%k1Hsa4H
67 1701 无形资产 intangible assets m,4'@jg0
68 1702 累计摊销 accumulated amortization rJp9ut'FEz
69 1703 无形资产减值准备 intangible assets reduction reserve Vn ^8nS
70 1711 商誉 business reputation )>rYp
)
71 1801 长期待摊费用 long-term deferred expenses C-Y7n5
72 1811 递延所得税资产 deferred income tax assets ! OVi\v
'm
73 1901 待处理财产损溢 waiting assets profit and loss za.^vwkBk2
二、负债类 debt group /HSg)
74 2001 短期借款 short-term loan ZTGsZ}{5
81 2101 交易性金融负债 transaction financial liabilities N>j*{]OY+{
83 2201 应付票据 notes payable 93.L887
84 2202 应付账款 account payable 5 "x1Pln
85 2205 预收账款 item received in advance
p8CaD4bE
86 2211 应付职工薪酬 employee pay payable Me+)2S 9
87 2221 应交税费 tax payable TYxi &;w
88 2231 应付股利 dividend payable hg^k lQD
89 2232 应付利息 interest payable od vUU#l
90 2241 其他应付款 other account payable 4l{La}Aj
97 2401 预提费用 withholding expenses "LZv\c~v,%
98 2411 预计负债 estimated liabilities <Lle1=qQ
99 2501 递延收益 deferred income Pj^Ccd'>=
100 2601 长期借款 money borrowed for long term PB:r+[91
101 2602 长期债券 long-term bond 4 tt=u]:
106 2801 长期应付款 long-term account payable MA mjoH
107 2802 未确认融资费用 unacknowledged financial charges ,y7X>M2
108 2811 专项应付款 special accounts payable {mHxlG)
109 2901 递延所得税负债 deferred income tax liabilities |L)qH"Eo
三、共同类 1(VskFtZF
112 3101 衍生工具 derivative tool b Olb
113 3201 套期工具 arbitrage tool [}l
1`>
114 3202 被套期项目 arbitrage project ta SYR$V J
四、所有者权益类 ! 6+V
115 4001 实收资本 paid-up capital ^X*l&R_=R
116 4002 资本公积 contributed surplus y$|O
E%S
117 4101 盈余公积 earned surplus ehX4[j6
119 4103 本年利润 profit for the current year (bogA
i3<F
120 4104 利润分配 allocation of profits %( 1y
121 4201 库存股 treasury stock cn
;2&
五、成本类 "L)?dlb6T
122 5001 生产成本 production cost fqm6Pd{:(
123 5101 制造费用 cost of production `]2y =f<{X
124 5201 劳务成本 service cost
({t6Cbw
125 5301 研发支出 research and development expenditures U&gl$/4U@
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor aFy'6c}
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor =co6.Il
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor `$Vn B
六、损益类 }Do$oyAV$G
129 6001 主营业务收入 main business income 6)3pnhG9
130 6011 利息收入 金融共用 interest income financial sharing wo ) lkovd
135 6051 其他业务收入 other business income ]u
>~:
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance wIQt
f|ZI>
137 6101 公允价值变动损益 sound value flexible loss and profit .ffb*gZ 4
138 6111 投资收益 income on investment s9?H#^Y5u
142 6301 营业外收入 nonrevenue receipt sCAWrbOe>
143 6401 主营业务成本 main business cost ^<e(3S:
144 6402 其他业务支出 other business expense L8KMMYh[
145 6405 营业税金及附加 business tariff and annex 14Jkr)N
146 6411 利息支出 金融共用 interest expense financial sharing l9$"zEC
155 6601 销售费用 marketing cost v}"DW?
156 6602 管理费用 managing cost TP)
}1 @
157 6603 财务费用 financial cost /. @"wAw:
158 6604 勘探费用 exploration expense L
Z~}*}jy
159 6701 资产减值损失 loss from asset devaluation <~.1>CI9D3
160 6711 营业外支出 nonoperating expense Cy\! H&0wg
161 6801 所得税 income tax nA#dXckoc
162 6901 以前年度损益调整 prior year profit and loss adjustment
