'E.w=7z&
一、资产类 *n"{J(Jt`
1 1001 库存现金 cash on hand EEL,^3KR
2 1002 银行存款 bank deposit .o}v#W+st
5 1015 其他货币资金 other monetary capital +W+|%qM,\
9 1101 交易性金融资产 transaction monetary assets ~bpgSP"
11 1121 应收票据 notes receivable HLi%%"'
12 1122 应收账款 Account receivable CTA 3*Gn
13 1123 预付账款 account prepaid uvS)8-o&F
14 1131 应收股利 dividend receivable xe$_aBU
15 1132 应收利息 accrued interest receivable '4<1 1(U
21 1231 其他应收款 accounts receivable-others [1H^3g
'
22 1241 坏账准备 had debts reserve yaV|AB$v
28 1401 材料采购 procurement of materials kAG
BdaJ"
29 1402 在途物资 materials in transit +qdEq _ m
30 1403 原材料 raw materials j_ 7mNIr
32 1406 库存商品 commodity stocks '/%
H3A#L
33 1407 发出商品 goods in transit p{dj~ &v
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ;]:@n;c\
42 1461 存货跌价准备 reserve against stock price declining ,MIV =*
43 1501 待摊费用 fees to be apportioned Z<{Q aY$"
45 1521 持有至到期投资 hold investment due [=`q>|;pOv
46 1522 持有至到期投资减值准备 hold investment due reduction reserve J9S>yLQK
47 1523 可供出售金融资产 financial assets available for sale f6"Z'{j
48 1524 长期股权投资 long-term stock ownership investment IO:G1;[/2L
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Y\'}a+:@Ph
50 1526 投资性房地产 investment real eastate Y`wSv NU
51 1531 长期应收款 long-term account receivable X#;bh78&-
52 1541 未实现融资收益 unrealized financing income Y u2Bkq+
54 1601 固定资产 permanent assets P{^6v=8)
55 1602 累计折旧 accumulated depreciation B4 }bVjs
56 1603 固定资产减值准备permanent assets reduction reserve "@8li^
57 1604 在建工程 construction in process 18:%~
>.!
58 1605 工程物资 engineer material ?=pT7M
59 1606 固定资产清理 disposal of fixed assets b5n'=doR/I
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing A\5L
7
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3"\l u?-E
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture )dd@\n$6
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture %ULr8)R;
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture _v]MsT-q
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation
x ]ot 2
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation A&jlizN7
67 1701 无形资产 intangible assets QkC
( uS
68 1702 累计摊销 accumulated amortization }*"p?L^p{
69 1703 无形资产减值准备 intangible assets reduction reserve j"Pv0tehw
70 1711 商誉 business reputation b>JDH1)
71 1801 长期待摊费用 long-term deferred expenses ^K@C"j?M/
72 1811 递延所得税资产 deferred income tax assets y"w
ShAR
73 1901 待处理财产损溢 waiting assets profit and loss S>1Iky|
二、负债类 debt group K@hw.Xq"
74 2001 短期借款 short-term loan VVOd]2{
81 2101 交易性金融负债 transaction financial liabilities 8}| (0mC
83 2201 应付票据 notes payable uM6+?A9@l
84 2202 应付账款 account payable z2>lI9D4V
85 2205 预收账款 item received in advance 3=ymm ^
86 2211 应付职工薪酬 employee pay payable } JAG 7L&{
87 2221 应交税费 tax payable jW@Uo=I[
88 2231 应付股利 dividend payable =w0R$&b&
89 2232 应付利息 interest payable $ iz|\m
90 2241 其他应付款 other account payable *4Y
V v
97 2401 预提费用 withholding expenses h 9W^[ 6
98 2411 预计负债 estimated liabilities !g2+w$YVa
99 2501 递延收益 deferred income
6) Lk-D
100 2601 长期借款 money borrowed for long term :9 ^*
^T
101 2602 长期债券 long-term bond @F*%9LPv
106 2801 长期应付款 long-term account payable f&
'
107 2802 未确认融资费用 unacknowledged financial charges 4HA< P6L
108 2811 专项应付款 special accounts payable B^9j@3Ux
109 2901 递延所得税负债 deferred income tax liabilities h.t-`k 7
三、共同类 q'8 2q
Y
112 3101 衍生工具 derivative tool J- hbh
113 3201 套期工具 arbitrage tool 4{` { WI{
114 3202 被套期项目 arbitrage project +K4}Dmg
四、所有者权益类
T Rq6NB
115 4001 实收资本 paid-up capital ^gnZ+`3
116 4002 资本公积 contributed surplus u.Dz~$T
117 4101 盈余公积 earned surplus aw42oLk
119 4103 本年利润 profit for the current year 6NHX2Ja
120 4104 利润分配 allocation of profits 0"bcdG<}
121 4201 库存股 treasury stock d>C$+v>
五、成本类 %bf Q$a:
122 5001 生产成本 production cost [q #\D
123 5101 制造费用 cost of production
ixD)VcD-f
124 5201 劳务成本 service cost @sC`!Rmy'-
125 5301 研发支出 research and development expenditures lU8`F(Mn
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor <e</m)j
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor pIX`MlBdF
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor @I!0-OjL
六、损益类 B&uz;L3
129 6001 主营业务收入 main business income Jz e:[MYS
130 6011 利息收入 金融共用 interest income financial sharing mL: s Jf
135 6051 其他业务收入 other business income [HZv8HU|
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance .0]<k,JZZ
137 6101 公允价值变动损益 sound value flexible loss and profit k+pr \d ~
138 6111 投资收益 income on investment c\ l kD-\
142 6301 营业外收入 nonrevenue receipt N//K Ph
143 6401 主营业务成本 main business cost t{vJM!kdlQ
144 6402 其他业务支出 other business expense r<^HmpUJ
145 6405 营业税金及附加 business tariff and annex ;;N9>M?b
146 6411 利息支出 金融共用 interest expense financial sharing U\*J9
155 6601 销售费用 marketing cost !d0kV,F:
156 6602 管理费用 managing cost v^ V itLC
157 6603 财务费用 financial cost FQ5U$x. [P
158 6604 勘探费用 exploration expense A2jUmK.&
159 6701 资产减值损失 loss from asset devaluation 03 #lX(MB
160 6711 营业外支出 nonoperating expense G*P#]eO
161 6801 所得税 income tax W|63Ir67
162 6901 以前年度损益调整 prior year profit and loss adjustment
