RY{tX`
一、资产类 =@2V#X]M*
1 1001 库存现金 cash on hand >v[(w1?rX
2 1002 银行存款 bank deposit %'e(3;YI
5 1015 其他货币资金 other monetary capital Y9;Mey*oW
9 1101 交易性金融资产 transaction monetary assets kre&
J
11 1121 应收票据 notes receivable $J6.a!5IE
12 1122 应收账款 Account receivable PAHlj,n)
13 1123 预付账款 account prepaid {ZXC%(u
14 1131 应收股利 dividend receivable iIE(zw)H
15 1132 应收利息 accrued interest receivable yf) `jPM1<
21 1231 其他应收款 accounts receivable-others (fa?ftK
22 1241 坏账准备 had debts reserve l,.?-|Poa
28 1401 材料采购 procurement of materials KeB4Pae|V
29 1402 在途物资 materials in transit }&DB5M
30 1403 原材料 raw materials
#-T.@a1X
32 1406 库存商品 commodity stocks kA__*b}8UK
33 1407 发出商品 goods in transit @@IA35'tc
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles au|^V^m
42 1461 存货跌价准备 reserve against stock price declining xV#a(>-4
43 1501 待摊费用 fees to be apportioned aLi_Hrb9
45 1521 持有至到期投资 hold investment due #[y<h3f]
46 1522 持有至到期投资减值准备 hold investment due reduction reserve s.` d<(X?
47 1523 可供出售金融资产 financial assets available for sale A[kH_{to;
48 1524 长期股权投资 long-term stock ownership investment pm]DxJ@
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %i8>w:@NW
50 1526 投资性房地产 investment real eastate wy{>gvqK
51 1531 长期应收款 long-term account receivable 7E`(8i
52 1541 未实现融资收益 unrealized financing income `mj
x4Lb
54 1601 固定资产 permanent assets
Hp}
55 1602 累计折旧 accumulated depreciation b/B`&CIA0"
56 1603 固定资产减值准备permanent assets reduction reserve [OZ=iz.
57 1604 在建工程 construction in process ouVjZF@kS
58 1605 工程物资 engineer material #RM3^]
h
59 1606 固定资产清理 disposal of fixed assets ]}[Yf
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing q^1aPz
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =+`j?1
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture s`
=/fvf.
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 #[a"%byTR
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture t{SMSp
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 .S!>9X,
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation xN3 [Kp
67 1701 无形资产 intangible assets Q_aqX(ig
68 1702 累计摊销 accumulated amortization BKQIo)g.G
69 1703 无形资产减值准备 intangible assets reduction reserve *SkiFEoD
70 1711 商誉 business reputation :%#r.p"6x
71 1801 长期待摊费用 long-term deferred expenses W 9Vz[
72 1811 递延所得税资产 deferred income tax assets ZP6x
73 1901 待处理财产损溢 waiting assets profit and loss 8b 8\
二、负债类 debt group T+WZE
74 2001 短期借款 short-term loan tyuk{*Me:
81 2101 交易性金融负债 transaction financial liabilities qA/#IUi)1
83 2201 应付票据 notes payable e(~'pk"mZ
84 2202 应付账款 account payable SgpZ;\_
85 2205 预收账款 item received in advance ^+*GbY$'
86 2211 应付职工薪酬 employee pay payable %e
Sm&`
87 2221 应交税费 tax payable hu P ^2*c
88 2231 应付股利 dividend payable 1iJ0Hut}d
89 2232 应付利息 interest payable jQ_dw\
{0
90 2241 其他应付款 other account payable hG3m7ht
97 2401 预提费用 withholding expenses X_u@D;$
98 2411 预计负债 estimated liabilities {jOzap|
99 2501 递延收益 deferred income #9D/jYK1X
100 2601 长期借款 money borrowed for long term Yz=h"Zr
101 2602 长期债券 long-term bond JFRpsv
106 2801 长期应付款 long-term account payable +_
*eu
107 2802 未确认融资费用 unacknowledged financial charges WVS$O99Y
108 2811 专项应付款 special accounts payable '7Mep
]
109 2901 递延所得税负债 deferred income tax liabilities <E
>7>ZL
三、共同类 ^n&]HzT`y
112 3101 衍生工具 derivative tool Q`S iV
113 3201 套期工具 arbitrage tool E3S%s
114 3202 被套期项目 arbitrage project *$i; o3
四、所有者权益类
GS
;HtUQ
115 4001 实收资本 paid-up capital J}Qs"+x
116 4002 资本公积 contributed surplus .4Qb5I2#
117 4101 盈余公积 earned surplus R2}kz.
119 4103 本年利润 profit for the current year EkJVFHfh
120 4104 利润分配 allocation of profits M=5d95*-}
121 4201 库存股 treasury stock ;w`s
z.
五、成本类 e9CP802#2
122 5001 生产成本 production cost .P)s4rQ\
123 5101 制造费用 cost of production FZe:co8Mu
124 5201 劳务成本 service cost U~uwm/h
125 5301 研发支出 research and development expenditures `d7gm;ykp
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 7hB#x]oQo
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor #V.ZdLo(
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor YBX)eWslK
六、损益类 u64@"P
129 6001 主营业务收入 main business income 1.'(nKoq
130 6011 利息收入 金融共用 interest income financial sharing Mv.Ciyc
135 6051 其他业务收入 other business income -$+,]t^GV
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Hf VHI1f
137 6101 公允价值变动损益 sound value flexible loss and profit QVIcb;&:}
138 6111 投资收益 income on investment gjW\
XY
142 6301 营业外收入 nonrevenue receipt UTZ776`S&X
143 6401 主营业务成本 main business cost sYGR-:K
144 6402 其他业务支出 other business expense ,{k<JA{
145 6405 营业税金及附加 business tariff and annex 8h2D+1,PZC
146 6411 利息支出 金融共用 interest expense financial sharing }>2t&+v+
155 6601 销售费用 marketing cost ,-@xq.D
156 6602 管理费用 managing cost fO K|:
157 6603 财务费用 financial cost /"=29sWB
158 6604 勘探费用 exploration expense B@-|b
159 6701 资产减值损失 loss from asset devaluation ?4^};wDb2
160 6711 营业外支出 nonoperating expense `9/0J-7*
161 6801 所得税 income tax vR7ct av
162 6901 以前年度损益调整 prior year profit and loss adjustment