Z;GIlgK9
一、资产类 (# 6<k
1 1001 库存现金 cash on hand af<NMgT2s~
2 1002 银行存款 bank deposit m"gni #
5 1015 其他货币资金 other monetary capital [lNqT1%]
9 1101 交易性金融资产 transaction monetary assets K\IYx|Hm a
11 1121 应收票据 notes receivable v[{8G^Z}54
12 1122 应收账款 Account receivable Ml8 YyF/~
13 1123 预付账款 account prepaid k_D4'(V:b
14 1131 应收股利 dividend receivable RgB6:f,
15 1132 应收利息 accrued interest receivable t."g\;
21 1231 其他应收款 accounts receivable-others m]FaEQVoE
22 1241 坏账准备 had debts reserve 9Z,*h-o
28 1401 材料采购 procurement of materials [=F>#8=
29 1402 在途物资 materials in transit Pz]bZPHn
30 1403 原材料 raw materials 1B)Y;hg6&
32 1406 库存商品 commodity stocks =tr1*s{
33 1407 发出商品 goods in transit 8K\'Z
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles < /;Q8;0
42 1461 存货跌价准备 reserve against stock price declining V_&GYXx(J
43 1501 待摊费用 fees to be apportioned E?3 0J3S
45 1521 持有至到期投资 hold investment due q2x|%HRF
46 1522 持有至到期投资减值准备 hold investment due reduction reserve (Wd_G-da
47 1523 可供出售金融资产 financial assets available for sale r]A"Og_U
48 1524 长期股权投资 long-term stock ownership investment lLuID
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve p?+lAbe6H
50 1526 投资性房地产 investment real eastate RAIVdQ}.Z
51 1531 长期应收款 long-term account receivable =?/N5O(
52 1541 未实现融资收益 unrealized financing income };&HhBc!g
54 1601 固定资产 permanent assets C#
MFpT
55 1602 累计折旧 accumulated depreciation T4OguP=
56 1603 固定资产减值准备permanent assets reduction reserve )W&o?VRfO
57 1604 在建工程 construction in process ^FP}
qW~;9
58 1605 工程物资 engineer material zRwb"
59 1606 固定资产清理 disposal of fixed assets k
?3S
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing -1qZqU$h
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing uYFMv=>j
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ecr886
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture +>JdYV<?0
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture &|v{#,ymeb
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation .z=U= _e
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 3gb|x?
67 1701 无形资产 intangible assets )!tCC-Cr
68 1702 累计摊销 accumulated amortization M]}l^m>L
69 1703 无形资产减值准备 intangible assets reduction reserve 9YR]+*
70 1711 商誉 business reputation yGU .AM
71 1801 长期待摊费用 long-term deferred expenses s K+
(v
72 1811 递延所得税资产 deferred income tax assets ^vJ"-{
73 1901 待处理财产损溢 waiting assets profit and loss A0G)imsW:_
二、负债类 debt group q5Fs )B
74 2001 短期借款 short-term loan Lj}>Xy(7<
81 2101 交易性金融负债 transaction financial liabilities <&4nOt
83 2201 应付票据 notes payable z0#-)AeS
84 2202 应付账款 account payable Lp_$?MCD.
85 2205 预收账款 item received in advance Aj[?aL
86 2211 应付职工薪酬 employee pay payable o4$Ott%Wm
87 2221 应交税费 tax payable 9]"S:{KSCn
88 2231 应付股利 dividend payable C\
tp
rnY
89 2232 应付利息 interest payable y8G&Wg
aCi
90 2241 其他应付款 other account payable Mr-DGLJ
97 2401 预提费用 withholding expenses _`H.h6h
98 2411 预计负债 estimated liabilities m23+kj)+VY
99 2501 递延收益 deferred income rJ'/\Hh5P
100 2601 长期借款 money borrowed for long term {3VZ3i
101 2602 长期债券 long-term bond C)NC&fV
106 2801 长期应付款 long-term account payable Rj^7#,993
107 2802 未确认融资费用 unacknowledged financial charges [`d$X^<y;
108 2811 专项应付款 special accounts payable `>s7M.|X
109 2901 递延所得税负债 deferred income tax liabilities yQ9ZhdQS
三、共同类 rah,dVE]
112 3101 衍生工具 derivative tool P`
#QGZ>
113 3201 套期工具 arbitrage tool ;x-(kIiE
114 3202 被套期项目 arbitrage project 2K;#Evn'j
四、所有者权益类 P''X_1oMC
115 4001 实收资本 paid-up capital !=3Rg-'d1
116 4002 资本公积 contributed surplus >&OUGu|
117 4101 盈余公积 earned surplus 3{KR
{B#L
119 4103 本年利润 profit for the current year @:Di`B_{
120 4104 利润分配 allocation of profits qD#VbvRc9+
121 4201 库存股 treasury stock wJgX/W
五、成本类 Wt^|BjbB4
122 5001 生产成本 production cost baee?6
123 5101 制造费用 cost of production "
Ya9~6
124 5201 劳务成本 service cost
6xoq;=o
125 5301 研发支出 research and development expenditures 4e +~.5r@i
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor mL woi!]m
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 'B_\TU0
O
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor #Z\O}<
六、损益类 b;#\~(a
129 6001 主营业务收入 main business income R[LsE^
130 6011 利息收入 金融共用 interest income financial sharing H6gU?9%
135 6051 其他业务收入 other business income 2edBQYWd
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance h>alGLN>
137 6101 公允价值变动损益 sound value flexible loss and profit m
41t(i
138 6111 投资收益 income on investment 1j0 -9Kg'
142 6301 营业外收入 nonrevenue receipt ;#TaZN
143 6401 主营业务成本 main business cost m
#f{]+6U
144 6402 其他业务支出 other business expense lv]quloT
145 6405 营业税金及附加 business tariff and annex JS2nXs1
146 6411 利息支出 金融共用 interest expense financial sharing P}V=*g
155 6601 销售费用 marketing cost w(j^ccPD
156 6602 管理费用 managing cost n-o3
157 6603 财务费用 financial cost
eWvo,4
158 6604 勘探费用 exploration expense JqCc;Cbd
159 6701 资产减值损失 loss from asset devaluation Rrg8{DZhv
160 6711 营业外支出 nonoperating expense /4$4h;_8
161 6801 所得税 income tax &.Q8Mi
aT
162 6901 以前年度损益调整 prior year profit and loss adjustment