@FF{lK?[
一、资产类
B"5x s
1 1001 库存现金 cash on hand sK/ymEfRv
2 1002 银行存款 bank deposit V_n tS& 2o
5 1015 其他货币资金 other monetary capital 0~[M[T\
9 1101 交易性金融资产 transaction monetary assets 2\#$::B9
11 1121 应收票据 notes receivable .*W7Z8!e
12 1122 应收账款 Account receivable :
v$)Z~
13 1123 预付账款 account prepaid */@I$*
14 1131 应收股利 dividend receivable Fo~q35uB
15 1132 应收利息 accrued interest receivable A9J{>f
21 1231 其他应收款 accounts receivable-others 0G Q8} r
22 1241 坏账准备 had debts reserve V|awbff:
28 1401 材料采购 procurement of materials F|o
yrG
29 1402 在途物资 materials in transit ~6QV? j
30 1403 原材料 raw materials 4v{
Ye,2
32 1406 库存商品 commodity stocks b=Ektq
33 1407 发出商品 goods in transit %503 <j
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles j+gh*\:q
42 1461 存货跌价准备 reserve against stock price declining $
)2zz>4
43 1501 待摊费用 fees to be apportioned )"2eN3H/
45 1521 持有至到期投资 hold investment due w`M`F<_\:
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Qs8yJH`v
47 1523 可供出售金融资产 financial assets available for sale &
\"cV0
48 1524 长期股权投资 long-term stock ownership investment ;'[?H0Jw'
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %@ q2
50 1526 投资性房地产 investment real eastate C58B(Ndo
51 1531 长期应收款 long-term account receivable +;oR_]l
52 1541 未实现融资收益 unrealized financing income $DnR[V}rR!
54 1601 固定资产 permanent assets wM-H5\9n
55 1602 累计折旧 accumulated depreciation p=i6~
56 1603 固定资产减值准备permanent assets reduction reserve ,K PrUM}
57 1604 在建工程 construction in process _t4(H))]vG
58 1605 工程物资 engineer material WqCj;Tj|
59 1606 固定资产清理 disposal of fixed assets R'atg
9
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing D+q z`
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing '[_.mx|cd`
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ~u[1Vz4#3
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 VOg'_ #I
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture y;P%= M P
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 Ruwp"T}mF
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation VrhHcvnZ
67 1701 无形资产 intangible assets
CalW J
68 1702 累计摊销 accumulated amortization Q?`s4P)14o
69 1703 无形资产减值准备 intangible assets reduction reserve l>(*bb1}b
70 1711 商誉 business reputation Tn\{*A
71 1801 长期待摊费用 long-term deferred expenses 2Ib
1D
72 1811 递延所得税资产 deferred income tax assets $d.Dk4.ed
73 1901 待处理财产损溢 waiting assets profit and loss N{M25ucAHl
二、负债类 debt group [I<J6=
74 2001 短期借款 short-term loan qc3,/JO1
81 2101 交易性金融负债 transaction financial liabilities WK#%G
83 2201 应付票据 notes payable cqm:[0Xf5>
84 2202 应付账款 account payable |X6R 2I
85 2205 预收账款 item received in advance y T&#k 1
86 2211 应付职工薪酬 employee pay payable 45jImC m
87 2221 应交税费 tax payable I'2I'x\M
88 2231 应付股利 dividend payable A#i[Us|
89 2232 应付利息 interest payable <R_)[{ 7
90 2241 其他应付款 other account payable Jv]$@>#
97 2401 预提费用 withholding expenses qamq9F$V
98 2411 预计负债 estimated liabilities Q;nC #cg
99 2501 递延收益 deferred income ''z]o#=^9
100 2601 长期借款 money borrowed for long term 1jPh0?BY
101 2602 长期债券 long-term bond h2?\A%
106 2801 长期应付款 long-term account payable [ThAv Q_$
107 2802 未确认融资费用 unacknowledged financial charges ]-;JHB5A_:
108 2811 专项应付款 special accounts payable G2P: |R
109 2901 递延所得税负债 deferred income tax liabilities 53bVhPGv
三、共同类 EV|W:;Sg
112 3101 衍生工具 derivative tool "t-9q
113 3201 套期工具 arbitrage tool UDgX
A
114 3202 被套期项目 arbitrage project [O]rf+NZ(5
四、所有者权益类 w:=:D=xH2
115 4001 实收资本 paid-up capital ~HKzqGQy >
116 4002 资本公积 contributed surplus Fp]ErDan
117 4101 盈余公积 earned surplus gp'k(rGH
119 4103 本年利润 profit for the current year q; C6ID`
120 4104 利润分配 allocation of profits l2Rnyb<;;
121 4201 库存股 treasury stock t2m7Yh5B
五、成本类 3Lv5 >[MnN
122 5001 生产成本 production cost X7tBpyi
123 5101 制造费用 cost of production 4#ikdjB;
124 5201 劳务成本 service cost rcH{"\F_/
125 5301 研发支出 research and development expenditures g!cW`B'
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor .%M80X{5~
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor %
<U0
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor g+?2@L$L
六、损益类 G %K&f1q%
129 6001 主营业务收入 main business income y,q
n 9
130 6011 利息收入 金融共用 interest income financial sharing e : T9f('
135 6051 其他业务收入 other business income |nqN95'u+]
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0eK>QZ_
137 6101 公允价值变动损益 sound value flexible loss and profit HJlxpX$_
138 6111 投资收益 income on investment t=jG $A
142 6301 营业外收入 nonrevenue receipt LE?sAN
143 6401 主营业务成本 main business cost 2 ksbDl}
144 6402 其他业务支出 other business expense 7m:TY> {
145 6405 营业税金及附加 business tariff and annex ~I~lb/
146 6411 利息支出 金融共用 interest expense financial sharing Eb5BJ-XeS^
155 6601 销售费用 marketing cost \}YAQ'T
156 6602 管理费用 managing cost E, oR.B
157 6603 财务费用 financial cost ^ _W] @m2
158 6604 勘探费用 exploration expense $)6M@S
159 6701 资产减值损失 loss from asset devaluation 7E5 =Qx
160 6711 营业外支出 nonoperating expense sN MF(TY
161 6801 所得税 income tax TnQW ~_:
162 6901 以前年度损益调整 prior year profit and loss adjustment
