=5+*TL`
一、资产类 P"w\hF
1 1001 库存现金 cash on hand I/f\m}}ba
2 1002 银行存款 bank deposit P3_.U8g$r
5 1015 其他货币资金 other monetary capital nYyhQX~]B
9 1101 交易性金融资产 transaction monetary assets ^LMgOA(7
11 1121 应收票据 notes receivable USBQEt
12 1122 应收账款 Account receivable (GSP3KKo*G
13 1123 预付账款 account prepaid p-[WpY3
14 1131 应收股利 dividend receivable c$g@3gL
15 1132 应收利息 accrued interest receivable &3Zq1o
21 1231 其他应收款 accounts receivable-others 9@
tp#
22 1241 坏账准备 had debts reserve ywa*?3?c
28 1401 材料采购 procurement of materials ot^p xun
29 1402 在途物资 materials in transit "7B}hZ^)W
30 1403 原材料 raw materials ]\78(_o.zz
32 1406 库存商品 commodity stocks EbC!tR
33 1407 发出商品 goods in transit tEhg',2t(
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A]z*#+Sl
42 1461 存货跌价准备 reserve against stock price declining
I%[e6qX@
43 1501 待摊费用 fees to be apportioned ]b4WfIu
45 1521 持有至到期投资 hold investment due (eN7s_
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ";K w?
47 1523 可供出售金融资产 financial assets available for sale ZitM<Qi&y
48 1524 长期股权投资 long-term stock ownership investment X]0>0=^
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve *DL7p8
50 1526 投资性房地产 investment real eastate {K,In)4
51 1531 长期应收款 long-term account receivable Y=Vbs x
52 1541 未实现融资收益 unrealized financing income /).{h'^Hq\
54 1601 固定资产 permanent assets /(N/DMl[
55 1602 累计折旧 accumulated depreciation COrk (
V
56 1603 固定资产减值准备permanent assets reduction reserve _P;D.>?
57 1604 在建工程 construction in process ~4~`bT9
58 1605 工程物资 engineer material "/W[gP[y%
59 1606 固定资产清理 disposal of fixed assets =6%oW2E\
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing d1j9{
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1\.$=N
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture BrV{X&>[i
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ^kez]>
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture @AsJnf$y
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 ^t;z;.g
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation NTg@UT<
67 1701 无形资产 intangible assets ($[wCHU`!
68 1702 累计摊销 accumulated amortization j)A#}4jd
69 1703 无形资产减值准备 intangible assets reduction reserve ]-fkmnmWX
70 1711 商誉 business reputation \o9 \ikR
71 1801 长期待摊费用 long-term deferred expenses Rj8%% G-pt
72 1811 递延所得税资产 deferred income tax assets *H>rvE.K?
73 1901 待处理财产损溢 waiting assets profit and loss \@LTXH
.
二、负债类 debt group uV/5f#)
74 2001 短期借款 short-term loan e[S`Dm"i)'
81 2101 交易性金融负债 transaction financial liabilities }f}. >B0#
83 2201 应付票据 notes payable _73q,3`24
84 2202 应付账款 account payable "q@m6fs
85 2205 预收账款 item received in advance 4M'>oa
86 2211 应付职工薪酬 employee pay payable QLA.;`HIE
87 2221 应交税费 tax payable eI
#Gx_mg
88 2231 应付股利 dividend payable @ZKf3,J0
89 2232 应付利息 interest payable 6 SSDc/
90 2241 其他应付款 other account payable yU?
jmJ
97 2401 预提费用 withholding expenses s27IeF3
98 2411 预计负债 estimated liabilities o5<<vvdA
99 2501 递延收益 deferred income l'@-?p(Vuw
100 2601 长期借款 money borrowed for long term 8`Ya7c>
101 2602 长期债券 long-term bond /?\3%<vn
106 2801 长期应付款 long-term account payable vqf$("
107 2802 未确认融资费用 unacknowledged financial charges 92+8zX
108 2811 专项应付款 special accounts payable taQE
r2Zy
109 2901 递延所得税负债 deferred income tax liabilities "
qI99
e
三、共同类 !xM5
A[f
112 3101 衍生工具 derivative tool vW63j't_
113 3201 套期工具 arbitrage tool rr<E#w
114 3202 被套期项目 arbitrage project t>"%exdoZ
四、所有者权益类 s0kp(t!fiu
115 4001 实收资本 paid-up capital 2hE(h
116 4002 资本公积 contributed surplus
Dn- gP
117 4101 盈余公积 earned surplus ITu19WG
119 4103 本年利润 profit for the current year #el27"QP0
120 4104 利润分配 allocation of profits azcPeAe
121 4201 库存股 treasury stock WWT1= #"
五、成本类 hy;VvAH5
122 5001 生产成本 production cost
L74Mz]v
123 5101 制造费用 cost of production CSk]c9=
124 5201 劳务成本 service cost boh?Xt-$
125 5301 研发支出 research and development expenditures D}-.<
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor :5d>^6eoB?
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ~z,o):q1}
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor kc,"w\ ai
六、损益类 tAX*CMW
129 6001 主营业务收入 main business income v
gN!9
130 6011 利息收入 金融共用 interest income financial sharing K*6 "c.D
135 6051 其他业务收入 other business income ?RRO
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance t6+m` Kq
137 6101 公允价值变动损益 sound value flexible loss and profit ^;C&
138 6111 投资收益 income on investment Jh[0xb
142 6301 营业外收入 nonrevenue receipt lame/B&nc
143 6401 主营业务成本 main business cost "fFSZ@,r
144 6402 其他业务支出 other business expense h}bfZL
145 6405 营业税金及附加 business tariff and annex 1uF$$E6[
146 6411 利息支出 金融共用 interest expense financial sharing ]rcF/uQJ<n
155 6601 销售费用 marketing cost i`,FXF)
156 6602 管理费用 managing cost ?Ua,ba*
157 6603 财务费用 financial cost
<LX\s*M)
158 6604 勘探费用 exploration expense Z`Yt~{,Q
159 6701 资产减值损失 loss from asset devaluation x2"iZzQlD
160 6711 营业外支出 nonoperating expense w~'xZ?
161 6801 所得税 income tax 9I/b$$?D
162 6901 以前年度损益调整 prior year profit and loss adjustment