: D !/.0
一、资产类 0Yr-Q;O<f
1 1001 库存现金 cash on hand 7Fb!
;W#X
2 1002 银行存款 bank deposit Q[aBxy
(
5 1015 其他货币资金 other monetary capital G?:5L0g
9 1101 交易性金融资产 transaction monetary assets xp\6,Jyh
11 1121 应收票据 notes receivable {Z~ze` N/
12 1122 应收账款 Account receivable A{DE7gp!
13 1123 预付账款 account prepaid =}F$r5]
14 1131 应收股利 dividend receivable RT L@WI
15 1132 应收利息 accrued interest receivable iTCY $)J
21 1231 其他应收款 accounts receivable-others C
}:_&^DQ
22 1241 坏账准备 had debts reserve 9;
aOUs:<
28 1401 材料采购 procurement of materials TL z>|gr
29 1402 在途物资 materials in transit <sjz_::V8R
30 1403 原材料 raw materials }. V!|R,
32 1406 库存商品 commodity stocks sB'~=1m^
33 1407 发出商品 goods in transit CraD
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @4]dv > Z
42 1461 存货跌价准备 reserve against stock price declining /86PqKU(P
43 1501 待摊费用 fees to be apportioned jF{\=&fU
45 1521 持有至到期投资 hold investment due 5d)\Z0s
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 0qN+W&H
47 1523 可供出售金融资产 financial assets available for sale #[~f 6s9D
48 1524 长期股权投资 long-term stock ownership investment zZPXI& ,
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve xK_0@6
50 1526 投资性房地产 investment real eastate !X F:.|
51 1531 长期应收款 long-term account receivable v%E!
52 1541 未实现融资收益 unrealized financing income QY1 |:(
54 1601 固定资产 permanent assets X@ :@1+U
55 1602 累计折旧 accumulated depreciation LJ*W&y(2>Q
56 1603 固定资产减值准备permanent assets reduction reserve r}#,@<
57 1604 在建工程 construction in process j[:Iu# VR
58 1605 工程物资 engineer material G"*ch$:
59 1606 固定资产清理 disposal of fixed assets )zo:Bo
.<
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing y,$zSPJCi
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 5VE9DTE
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture nh/%0=S
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture Sfffm$H
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture H+VjY MvK
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 bN>|4hS
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation zj#8@gbh+
67 1701 无形资产 intangible assets ;0O>$|kg
68 1702 累计摊销 accumulated amortization <+p {U(
69 1703 无形资产减值准备 intangible assets reduction reserve a]?o"{{+
70 1711 商誉 business reputation ;:w0%>X^
71 1801 长期待摊费用 long-term deferred expenses 0JV|wd8j
72 1811 递延所得税资产 deferred income tax assets 7)l+h Z
73 1901 待处理财产损溢 waiting assets profit and loss 2zb V9Bhq
二、负债类 debt group x I(X+d``
74 2001 短期借款 short-term loan W JG8E7
81 2101 交易性金融负债 transaction financial liabilities $`|\aXd[C*
83 2201 应付票据 notes payable *
o#P)H
84 2202 应付账款 account payable 9S<at MB
85 2205 预收账款 item received in advance B3@\Ua )
86 2211 应付职工薪酬 employee pay payable ?w>-ya
87 2221 应交税费 tax payable ^ZDpG2(zk
88 2231 应付股利 dividend payable M}N[> ,2'
89 2232 应付利息 interest payable !sh>`AF
90 2241 其他应付款 other account payable !mu1e=bY>
97 2401 预提费用 withholding expenses =(p] L
98 2411 预计负债 estimated liabilities )L$)qfQ~x
99 2501 递延收益 deferred income A=\:b^\
100 2601 长期借款 money borrowed for long term }+GIrEDI
d
101 2602 长期债券 long-term bond *ZV=4[#bT
106 2801 长期应付款 long-term account payable ,qK3
3Bn
107 2802 未确认融资费用 unacknowledged financial charges 3KN})*1
108 2811 专项应付款 special accounts payable \@GKVssw
109 2901 递延所得税负债 deferred income tax liabilities fH ?s~X]
三、共同类 K&TO8
112 3101 衍生工具 derivative tool `(lD]o{,s
113 3201 套期工具 arbitrage tool bt 0Q6v5
114 3202 被套期项目 arbitrage project 71OQ?fc
四、所有者权益类 ~zL DLr=
115 4001 实收资本 paid-up capital #0 eop>O
116 4002 资本公积 contributed surplus ;hJz'&UWQ
117 4101 盈余公积 earned surplus oaM 3#QJ
119 4103 本年利润 profit for the current year L3 1#v$;4
120 4104 利润分配 allocation of profits Y]: Ch (Q
121 4201 库存股 treasury stock ) o_Pnq9_
五、成本类 ;&ypvKG
122 5001 生产成本 production cost jLF,R7t
123 5101 制造费用 cost of production ,?`Zrxe[
124 5201 劳务成本 service cost [IP
XU9& Q
125 5301 研发支出 research and development expenditures nn{PhyK
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ! ^TCe8
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor W&;,7T8@
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor G^qt@,n$;
六、损益类 m-MfFEZ
129 6001 主营业务收入 main business income P,={ C6*
130 6011 利息收入 金融共用 interest income financial sharing o$KW*aDp
135 6051 其他业务收入 other business income whh#J
(
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance GfL: 0
137 6101 公允价值变动损益 sound value flexible loss and profit L<[%tv V
138 6111 投资收益 income on investment ]T1\gv1 ~
142 6301 营业外收入 nonrevenue receipt bDT@E,cSi
143 6401 主营业务成本 main business cost ,HtX D~N
144 6402 其他业务支出 other business expense tqwAS)v=
145 6405 营业税金及附加 business tariff and annex 7~m[:Eg6[s
146 6411 利息支出 金融共用 interest expense financial sharing U\x $@J
155 6601 销售费用 marketing cost 9 1ndr@*|
156 6602 管理费用 managing cost ?[c{pb ,|
157 6603 财务费用 financial cost ,<!v!~Iy
158 6604 勘探费用 exploration expense `xF^9;5mi
159 6701 资产减值损失 loss from asset devaluation ytyB:
# J
160 6711 营业外支出 nonoperating expense v&8s>~i`K
161 6801 所得税 income tax eR>|1s%^
162 6901 以前年度损益调整 prior year profit and loss adjustment
