}b\ hRy~=r
一、资产类 }M Q:n8
1 1001 库存现金 cash on hand t+U.4mS-
2 1002 银行存款 bank deposit =@!t/LR7kg
5 1015 其他货币资金 other monetary capital _Tj &gyS
9 1101 交易性金融资产 transaction monetary assets e Uy*0
11 1121 应收票据 notes receivable u!K1 K3T6k
12 1122 应收账款 Account receivable Y1 h)aQ5{
13 1123 预付账款 account prepaid v@=qVwX
14 1131 应收股利 dividend receivable hoq2zDjD
15 1132 应收利息 accrued interest receivable ~q3O,bb{
21 1231 其他应收款 accounts receivable-others 76 !LM Nf
22 1241 坏账准备 had debts reserve w-n}&f
28 1401 材料采购 procurement of materials y > =Y
29 1402 在途物资 materials in transit "Wj{+ |f
30 1403 原材料 raw materials E]'
f&0s
32 1406 库存商品 commodity stocks hWy@?r.
33 1407 发出商品 goods in transit s`$}xukT
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles S"&G utu3o
42 1461 存货跌价准备 reserve against stock price declining +Vk L?J
43 1501 待摊费用 fees to be apportioned R,BJr y
45 1521 持有至到期投资 hold investment due Cx2#
0$
46 1522 持有至到期投资减值准备 hold investment due reduction reserve -Rpra0o.
C
47 1523 可供出售金融资产 financial assets available for sale +0&^.N
48 1524 长期股权投资 long-term stock ownership investment 3Z?ornS
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %D4)Bqr
50 1526 投资性房地产 investment real eastate M
KfK9>a
51 1531 长期应收款 long-term account receivable / 0/ouA>+
52 1541 未实现融资收益 unrealized financing income b
o| THS
54 1601 固定资产 permanent assets h[>pC"s?K
55 1602 累计折旧 accumulated depreciation b&P)J|Fe
56 1603 固定资产减值准备permanent assets reduction reserve T_D3WH p
57 1604 在建工程 construction in process %>&ex0j]
58 1605 工程物资 engineer material 0#WN2f, <:
59 1606 固定资产清理 disposal of fixed assets 'W(u.
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing GNJ /|9
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Q$U5[ TZm
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture {IgH0+z
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 8J Y0]G6
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture T_S3_-|{==
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 9295:Y| w1
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation p3Ux%/ZqPV
67 1701 无形资产 intangible assets I B;yL/T
68 1702 累计摊销 accumulated amortization Dz0D ^(;V
69 1703 无形资产减值准备 intangible assets reduction reserve o ks;G([
70 1711 商誉 business reputation Z{ B
e
71 1801 长期待摊费用 long-term deferred expenses ? "Ez
72 1811 递延所得税资产 deferred income tax assets Q'n+K5&p
73 1901 待处理财产损溢 waiting assets profit and loss 5f7id7SI
二、负债类 debt group H0s*Lb
74 2001 短期借款 short-term loan m8L *LB
81 2101 交易性金融负债 transaction financial liabilities N~,
Ipf
83 2201 应付票据 notes payable _3aE]\O[
84 2202 应付账款 account payable @mCe{r*`
85 2205 预收账款 item received in advance 6=/sEz S'
86 2211 应付职工薪酬 employee pay payable uP* kvi:e
87 2221 应交税费 tax payable xS 1|t};
88 2231 应付股利 dividend payable ><}nZ7
89 2232 应付利息 interest payable HF FG4'
90 2241 其他应付款 other account payable N)"8CvQL
97 2401 预提费用 withholding expenses -*k2: i`
98 2411 预计负债 estimated liabilities ~s+vJvWz
99 2501 递延收益 deferred income v^
^Ibv
100 2601 长期借款 money borrowed for long term I#2$C SJ
101 2602 长期债券 long-term bond kU/MvoV
106 2801 长期应付款 long-term account payable D U\ytD`u
107 2802 未确认融资费用 unacknowledged financial charges i3 eF_
108 2811 专项应付款 special accounts payable &ww-t..
109 2901 递延所得税负债 deferred income tax liabilities He=C\"
三、共同类 K? o p3}f?
112 3101 衍生工具 derivative tool !A n?<Sv$
113 3201 套期工具 arbitrage tool ^UKAD'_#%O
114 3202 被套期项目 arbitrage project C7dq=(p&
四、所有者权益类 3*<@PXpK&
115 4001 实收资本 paid-up capital 8lM=v> Xc
116 4002 资本公积 contributed surplus D\_nqx9O
117 4101 盈余公积 earned surplus s ;I
@En
119 4103 本年利润 profit for the current year 7n#-3#_mG
120 4104 利润分配 allocation of profits \oWpyT _
121 4201 库存股 treasury stock )8C`
EPe
五、成本类 8|zavH#P
122 5001 生产成本 production cost TnN
yth wZ
123 5101 制造费用 cost of production ]owgsR
124 5201 劳务成本 service cost JH\:9B+:L
125 5301 研发支出 research and development expenditures y7>3hf n~w
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 5@xR`g-
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor +%XByY5
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor p/ (Z2N"
六、损益类 ![%wM Pp
129 6001 主营业务收入 main business income ,
@jtD*c)
130 6011 利息收入 金融共用 interest income financial sharing NWn* _@7;
135 6051 其他业务收入 other business income "|X'qKS(H{
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance v's1 &
%sM
137 6101 公允价值变动损益 sound value flexible loss and profit d0)]^4HT|y
138 6111 投资收益 income on investment uaO.7QSwN
142 6301 营业外收入 nonrevenue receipt [
iTP:8
143 6401 主营业务成本 main business cost +A?P 4}
144 6402 其他业务支出 other business expense @.7/lRr@bp
145 6405 营业税金及附加 business tariff and annex ')v,<{
146 6411 利息支出 金融共用 interest expense financial sharing ]t)N3n6Bc
155 6601 销售费用 marketing cost F:m6Mf7L
156 6602 管理费用 managing cost >> T7;[h
157 6603 财务费用 financial cost wKpB H}
158 6604 勘探费用 exploration expense y >=Y MD
159 6701 资产减值损失 loss from asset devaluation y!1X 3X,V
160 6711 营业外支出 nonoperating expense ZRf9 'UwS
161 6801 所得税 income tax A{s -g>s
162 6901 以前年度损益调整 prior year profit and loss adjustment
