`r=^{Y
一、资产类 l#ct;KZ
1 1001 库存现金 cash on hand dQH8s
2 1002 银行存款 bank deposit ^o Ds*F
5 1015 其他货币资金 other monetary capital t`}=~/#`X
9 1101 交易性金融资产 transaction monetary assets 0#yH<h$
11 1121 应收票据 notes receivable m|?1HCRXRI
12 1122 应收账款 Account receivable 4>Ht_B<<
13 1123 预付账款 account prepaid K-*ZS8
14 1131 应收股利 dividend receivable F
@t\D?
15 1132 应收利息 accrued interest receivable )knK'H (
21 1231 其他应收款 accounts receivable-others %ByqkY{5F
22 1241 坏账准备 had debts reserve
P&c O2
28 1401 材料采购 procurement of materials :&$v.#
29 1402 在途物资 materials in transit VWXyN
30 1403 原材料 raw materials IwbV+mWQ
32 1406 库存商品 commodity stocks M9VAs~&S
33 1407 发出商品 goods in transit 'R$/Qt;uA
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles A#pH$s
42 1461 存货跌价准备 reserve against stock price declining !L|VmLqa
43 1501 待摊费用 fees to be apportioned l'!_km0{d
45 1521 持有至到期投资 hold investment due )99^58my
46 1522 持有至到期投资减值准备 hold investment due reduction reserve .Q</0*sp
47 1523 可供出售金融资产 financial assets available for sale )WEOqaR]
48 1524 长期股权投资 long-term stock ownership investment (i<\n`h1K
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 7we='L&R
50 1526 投资性房地产 investment real eastate <Z1m9O "sy
51 1531 长期应收款 long-term account receivable [8DPZU@
52 1541 未实现融资收益 unrealized financing income /^si(BuC^*
54 1601 固定资产 permanent assets n%vmo
f
55 1602 累计折旧 accumulated depreciation 4
;6,h6a
56 1603 固定资产减值准备permanent assets reduction reserve |9m*?7
57 1604 在建工程 construction in process (LVzE_`
58 1605 工程物资 engineer material L`w_Q2{sv
59 1606 固定资产清理 disposal of fixed assets W$D:mw7
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing [m<8SOMG(
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing :jlKj} 4A
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture $5N %!
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 Oo^kV:.)
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ;c 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 A?i
~*#wE
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation @6\Id7`Ea
67 1701 无形资产 intangible assets X5@+M!`
68 1702 累计摊销 accumulated amortization V>D8l @
69 1703 无形资产减值准备 intangible assets reduction reserve (7Su{
tq
70 1711 商誉 business reputation ~(i#A>
71 1801 长期待摊费用 long-term deferred expenses }huj%Pnk)
72 1811 递延所得税资产 deferred income tax assets B'}h6ZH
73 1901 待处理财产损溢 waiting assets profit and loss
ac
二、负债类 debt group : EA-L
74 2001 短期借款 short-term loan kjAARW
81 2101 交易性金融负债 transaction financial liabilities t5O '7x
83 2201 应付票据 notes payable pmda9V4
84 2202 应付账款 account payable 5j'7V1:2
85 2205 预收账款 item received in advance BoJpf8e'-e
86 2211 应付职工薪酬 employee pay payable NM
FgCL
87 2221 应交税费 tax payable /bdL.Y# V
88 2231 应付股利 dividend payable o3 b=)E
89 2232 应付利息 interest payable /q1k)4?E
90 2241 其他应付款 other account payable eX`wQoV%
97 2401 预提费用 withholding expenses ?D>%+rK8c
98 2411 预计负债 estimated liabilities >EE}P|=-
99 2501 递延收益 deferred income p1F{ v^
100 2601 长期借款 money borrowed for long term mD5Vsy{Pb
101 2602 长期债券 long-term bond 3+[;
106 2801 长期应付款 long-term account payable 8
8 x2Hf5I
107 2802 未确认融资费用 unacknowledged financial charges /
R
-1s
108 2811 专项应付款 special accounts payable &=f] a
109 2901 递延所得税负债 deferred income tax liabilities xAwP
三、共同类 kz0pX-@b
112 3101 衍生工具 derivative tool m@Hg:DY
113 3201 套期工具 arbitrage tool mzO5&h7
114 3202 被套期项目 arbitrage project J]W?
Vvv
四、所有者权益类 L;\f^v(
115 4001 实收资本 paid-up capital B_DyH
C\<
116 4002 资本公积 contributed surplus ?_-5W9
117 4101 盈余公积 earned surplus r S>@>8k2,
119 4103 本年利润 profit for the current year -M6#,Ji
120 4104 利润分配 allocation of profits 9y'To JZ6
121 4201 库存股 treasury stock Y sDai<
五、成本类 A&N$=9.N1
122 5001 生产成本 production cost 5Vc~yM
z
123 5101 制造费用 cost of production :W.pD:/=v
124 5201 劳务成本 service cost xLdkeuL[%
125 5301 研发支出 research and development expenditures lLur.f
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor TO&^%d
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor M1z ?E@kz
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z? Iu;X
六、损益类 v65]$%F?
129 6001 主营业务收入 main business income vYybQ&E/
130 6011 利息收入 金融共用 interest income financial sharing 18^K!:Of
135 6051 其他业务收入 other business income eN'b"_D
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Z*R~dHr
137 6101 公允价值变动损益 sound value flexible loss and profit sa}.o Zp Q
138 6111 投资收益 income on investment hwQrmVwvP
142 6301 营业外收入 nonrevenue receipt _b`/QSL
143 6401 主营业务成本 main business cost a51}~V1
144 6402 其他业务支出 other business expense au E8 ^|
145 6405 营业税金及附加 business tariff and annex |hS^eK_
146 6411 利息支出 金融共用 interest expense financial sharing QFB2,k6jN
155 6601 销售费用 marketing cost CHi
t{
@9
156 6602 管理费用 managing cost BXNC(^
157 6603 财务费用 financial cost vjVa),2
158 6604 勘探费用 exploration expense +W/{UddeKU
159 6701 资产减值损失 loss from asset devaluation ]5Q)mWF
160 6711 营业外支出 nonoperating expense Y>{%,d#s_
161 6801 所得税 income tax "!Nu A
162 6901 以前年度损益调整 prior year profit and loss adjustment