GI]sE]tZ
一、资产类 Kbdjd p
1 1001 库存现金 cash on hand tC
4:cX
2 1002 银行存款 bank deposit 6/A#P$G
5 1015 其他货币资金 other monetary capital BtPUUy.
9 1101 交易性金融资产 transaction monetary assets gj\'1(Ju
11 1121 应收票据 notes receivable J.R|Xd
12 1122 应收账款 Account receivable ?1+JBl~/d
13 1123 预付账款 account prepaid N+l 0XjZD9
14 1131 应收股利 dividend receivable Nb[zm|.
15 1132 应收利息 accrued interest receivable Z9TUaMhF
21 1231 其他应收款 accounts receivable-others I UMt^z
22 1241 坏账准备 had debts reserve k|Xxr
28 1401 材料采购 procurement of materials |zJxR_)
29 1402 在途物资 materials in transit 1c$<z~
30 1403 原材料 raw materials Q9Y$x{R&
32 1406 库存商品 commodity stocks IvW%n(a8^
33 1407 发出商品 goods in transit eU[f6OGqC
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles `PV+.V}
42 1461 存货跌价准备 reserve against stock price declining m!Iax]D{
43 1501 待摊费用 fees to be apportioned u]D>O$_ s
45 1521 持有至到期投资 hold investment due
;8?i
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2l7Sbs7
47 1523 可供出售金融资产 financial assets available for sale ,-4SVj8$P
48 1524 长期股权投资 long-term stock ownership investment ?u*gKI
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve PYOU=R%o`8
50 1526 投资性房地产 investment real eastate u$3wdZ2&m
51 1531 长期应收款 long-term account receivable 2jMV6S9
52 1541 未实现融资收益 unrealized financing income 7tEK&+H`
54 1601 固定资产 permanent assets SO~]aFoYt
55 1602 累计折旧 accumulated depreciation ( %i)A$i6a
56 1603 固定资产减值准备permanent assets reduction reserve $& 0hpg
57 1604 在建工程 construction in process APfD
y
58 1605 工程物资 engineer material !I7bxDzK$
59 1606 固定资产清理 disposal of fixed assets
1#G(
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Vy+%sG
q"
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ,>:
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture W7j-siWJ
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 SkmL X@:(
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture rh8.kW-K_
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 Sxj _gn
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation #[4Mw M3
67 1701 无形资产 intangible assets H1FD|Q3
68 1702 累计摊销 accumulated amortization j-?zB.jAh
69 1703 无形资产减值准备 intangible assets reduction reserve |Lq -vs?
70 1711 商誉 business reputation 0+i\j`O&
71 1801 长期待摊费用 long-term deferred expenses N@o Ng}D&:
72 1811 递延所得税资产 deferred income tax assets -w0U}Te^
73 1901 待处理财产损溢 waiting assets profit and loss oicj3xkw?
二、负债类 debt group FMuakCic5
74 2001 短期借款 short-term loan 4f}:)M$5
81 2101 交易性金融负债 transaction financial liabilities oAMB}a;
83 2201 应付票据 notes payable l$i^e|*
84 2202 应付账款 account payable isdEs k#A.
85 2205 预收账款 item received in advance =:|fN3nJ2
86 2211 应付职工薪酬 employee pay payable Cb{n4xKW6
87 2221 应交税费 tax payable CL~21aslI
88 2231 应付股利 dividend payable oX2J2O
89 2232 应付利息 interest payable eX+FtN
90 2241 其他应付款 other account payable 3#IU^6l:1S
97 2401 预提费用 withholding expenses k Xs&k8
98 2411 预计负债 estimated liabilities .^?^QH3
99 2501 递延收益 deferred income Ws+Zmpk%
100 2601 长期借款 money borrowed for long term *jBn
^
101 2602 长期债券 long-term bond +npcU:(Kg
106 2801 长期应付款 long-term account payable /(aKhUjhb
107 2802 未确认融资费用 unacknowledged financial charges L$ nFRl&
108 2811 专项应付款 special accounts payable liYR8 D
|
109 2901 递延所得税负债 deferred income tax liabilities ]h
Dy]
三、共同类 @IB+@RmL
112 3101 衍生工具 derivative tool cY}Nr#%s@U
113 3201 套期工具 arbitrage tool :6,qp?/
114 3202 被套期项目 arbitrage project 4z~%gt74O]
四、所有者权益类 $U uSrX&
115 4001 实收资本 paid-up capital j3!]wolY
116 4002 资本公积 contributed surplus 5]Wkk~a
117 4101 盈余公积 earned surplus 80/6-_g(
119 4103 本年利润 profit for the current year
5y}kI
120 4104 利润分配 allocation of profits pB3dx#l
121 4201 库存股 treasury stock vd4}b>
五、成本类 GM5s~,
122 5001 生产成本 production cost L@ b8,
123 5101 制造费用 cost of production %cWy0:F5VY
124 5201 劳务成本 service cost `7;I*|
125 5301 研发支出 research and development expenditures /K#t$O4
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 9Q!X~L|\S
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor G8JwY\
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor B{D!5{t
六、损益类 oEqt7l[I{
129 6001 主营业务收入 main business income 9$9Pv%F:j
130 6011 利息收入 金融共用 interest income financial sharing [@Db7]nG
135 6051 其他业务收入 other business income E&?z-,-o@
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance QU&b5!;&
137 6101 公允价值变动损益 sound value flexible loss and profit ++s=$D
138 6111 投资收益 income on investment hBSci|*f
142 6301 营业外收入 nonrevenue receipt 6j]pJ]F6
143 6401 主营业务成本 main business cost '
xO^2m+N;
144 6402 其他业务支出 other business expense zuWfR&U|W
145 6405 营业税金及附加 business tariff and annex ,{@,dw`lUz
146 6411 利息支出 金融共用 interest expense financial sharing [6bK>w"v
155 6601 销售费用 marketing cost zU+` o?al
156 6602 管理费用 managing cost 29+p|n
157 6603 财务费用 financial cost UuV<#N)
158 6604 勘探费用 exploration expense P|"U
159 6701 资产减值损失 loss from asset devaluation EM_`` 0^
160 6711 营业外支出 nonoperating expense sA3=x7j%c
161 6801 所得税 income tax UMg*Yv%
162 6901 以前年度损益调整 prior year profit and loss adjustment