J[_?>YJ
一、资产类 KlSY^(kHR
1 1001 库存现金 cash on hand +MZ2e^\F
2 1002 银行存款 bank deposit *<
SU_dAh
5 1015 其他货币资金 other monetary capital %Tm'aY"
9 1101 交易性金融资产 transaction monetary assets `(w kqa
11 1121 应收票据 notes receivable .jG.90
12 1122 应收账款 Account receivable (HP={MrV
13 1123 预付账款 account prepaid 8mQd*GGu1
14 1131 应收股利 dividend receivable v2dSC(hRZ
15 1132 应收利息 accrued interest receivable qkyX*_}
21 1231 其他应收款 accounts receivable-others 5D q{"@E
22 1241 坏账准备 had debts reserve dsft=t8s
28 1401 材料采购 procurement of materials B+e~k?O] 1
29 1402 在途物资 materials in transit ;tIIEc
30 1403 原材料 raw materials "MVN/Gl
32 1406 库存商品 commodity stocks H"Em|LX^
33 1407 发出商品 goods in transit %@,:RA\pm
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles tI(t%~>^
42 1461 存货跌价准备 reserve against stock price declining %%-Tjw o
43 1501 待摊费用 fees to be apportioned =*O9)$b
45 1521 持有至到期投资 hold investment due n*]x02:LjZ
46 1522 持有至到期投资减值准备 hold investment due reduction reserve C8%nBa/
47 1523 可供出售金融资产 financial assets available for sale {UjIxV(J
48 1524 长期股权投资 long-term stock ownership investment hF?\K^tF
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 3ks|
50 1526 投资性房地产 investment real eastate
61 HqBa
51 1531 长期应收款 long-term account receivable kv`3Y0R-"
52 1541 未实现融资收益 unrealized financing income PeR<FSF ,i
54 1601 固定资产 permanent assets \?Oa}&k$F8
55 1602 累计折旧 accumulated depreciation Ub-k<]yZ
56 1603 固定资产减值准备permanent assets reduction reserve v+,
w{~7RH
57 1604 在建工程 construction in process [E&"9%K
58 1605 工程物资 engineer material _M[[o5{
59 1606 固定资产清理 disposal of fixed assets Vt 5XC~jK
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing jl|X$w
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing #
v/aI*Rl
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ]&%X(jWyn
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture l'X?S(fiV
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture u=?P*Y/|W
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation \}_7^)S;
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation [_z2z6
67 1701 无形资产 intangible assets 1 bx^Pt)
68 1702 累计摊销 accumulated amortization c[eGpZ]
69 1703 无形资产减值准备 intangible assets reduction reserve .M#>@~XR
70 1711 商誉 business reputation 3_['[}
71 1801 长期待摊费用 long-term deferred expenses ]4pC\0c
72 1811 递延所得税资产 deferred income tax assets 9hi(P*%q
73 1901 待处理财产损溢 waiting assets profit and loss CpJXLc3_d5
二、负债类 debt group DL/*t.)"et
74 2001 短期借款 short-term loan
Xv;ZA a
81 2101 交易性金融负债 transaction financial liabilities a~
+WL
83 2201 应付票据 notes payable 5L'@WB|{4u
84 2202 应付账款 account payable X(
[n>w
85 2205 预收账款 item received in advance D"><S<C\C
86 2211 应付职工薪酬 employee pay payable (inwKRH
87 2221 应交税费 tax payable hB1 iSm
88 2231 应付股利 dividend payable oZ>]8vw
89 2232 应付利息 interest payable G7#~=W
2M
90 2241 其他应付款 other account payable Pn){xfqDl
97 2401 预提费用 withholding expenses ;
yC`5
98 2411 预计负债 estimated liabilities )eVDp,.^
99 2501 递延收益 deferred income Ib<+m%Ac
100 2601 长期借款 money borrowed for long term dJgOfg^
101 2602 长期债券 long-term bond H5rNLfw
'
106 2801 长期应付款 long-term account payable ~V)VGGOL$v
107 2802 未确认融资费用 unacknowledged financial charges [75e\=wK
108 2811 专项应付款 special accounts payable 9U%}"uE
109 2901 递延所得税负债 deferred income tax liabilities %1l80Z
三、共同类 YRX2^v ^[
112 3101 衍生工具 derivative tool _p^ "!
113 3201 套期工具 arbitrage tool xH.q
114 3202 被套期项目 arbitrage project yH0ZSv
四、所有者权益类 Bc`A]U
115 4001 实收资本 paid-up capital &Fr68HNmj
116 4002 资本公积 contributed surplus D+nj[8y
117 4101 盈余公积 earned surplus k.VOS0
119 4103 本年利润 profit for the current year 2G*#Czr"
120 4104 利润分配 allocation of profits ~]s"PV:|
121 4201 库存股 treasury stock $XzlW=3y
五、成本类 G@6,O-Sj
122 5001 生产成本 production cost fae yk]u
123 5101 制造费用 cost of production ymJw{&^am
124 5201 劳务成本 service cost \^Q)`Lqp:g
125 5301 研发支出 research and development expenditures n/|`Dz.
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor R-0Ohj
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 00
,jneF
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor hndRgCo
六、损益类 Al;oI3
129 6001 主营业务收入 main business income mAERZ<I
130 6011 利息收入 金融共用 interest income financial sharing :l[Q
135 6051 其他业务收入 other business income m.X+sP-e
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance , X+(wp
137 6101 公允价值变动损益 sound value flexible loss and profit Q>Q}/{8!
138 6111 投资收益 income on investment "+C\f)
142 6301 营业外收入 nonrevenue receipt --hnv/AjI
143 6401 主营业务成本 main business cost X64I~*
144 6402 其他业务支出 other business expense Uv$u\D+@[
145 6405 营业税金及附加 business tariff and annex g#&##f
146 6411 利息支出 金融共用 interest expense financial sharing nf^k3QS\
155 6601 销售费用 marketing cost <W{0@?y
156 6602 管理费用 managing cost %HS!^j3C%
157 6603 财务费用 financial cost Oc=PJf%D#
158 6604 勘探费用 exploration expense '%7]xp
159 6701 资产减值损失 loss from asset devaluation Z9EQ|WfS#-
160 6711 营业外支出 nonoperating expense h2*&>Mc
161 6801 所得税 income tax gx.]4v
162 6901 以前年度损益调整 prior year profit and loss adjustment