p),*4@2<
一、资产类 /N%i6t<xU
1 1001 库存现金 cash on hand !pRu?5
2 1002 银行存款 bank deposit P 0+@,kM
5 1015 其他货币资金 other monetary capital Iv3yDL;
9 1101 交易性金融资产 transaction monetary assets iex%$> "
11 1121 应收票据 notes receivable F4-rPv
12 1122 应收账款 Account receivable 4yqYs>
13 1123 预付账款 account prepaid jyF*JQjK4
14 1131 应收股利 dividend receivable B%u[gNZ
15 1132 应收利息 accrued interest receivable G na%|tUz|
21 1231 其他应收款 accounts receivable-others zOMxg00
22 1241 坏账准备 had debts reserve urkuG4cY
28 1401 材料采购 procurement of materials 3mYW]
29 1402 在途物资 materials in transit ;*zLf 9i
30 1403 原材料 raw materials QGOkB
32 1406 库存商品 commodity stocks *2~WP'~PQd
33 1407 发出商品 goods in transit _2`b$/)-
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 6~ y'
42 1461 存货跌价准备 reserve against stock price declining \WnTpl>B
43 1501 待摊费用 fees to be apportioned #6#n4`%ER
45 1521 持有至到期投资 hold investment due Xl2g Hh
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 1 Vc_jYO@
47 1523 可供出售金融资产 financial assets available for sale P}a$#a'!
48 1524 长期股权投资 long-term stock ownership investment MUZ]*n&0
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve w+j\Py_G"
50 1526 投资性房地产 investment real eastate Y~I>mc]
51 1531 长期应收款 long-term account receivable 05HCr"k
52 1541 未实现融资收益 unrealized financing income 2
KHT!ik
54 1601 固定资产 permanent assets
bcT_YFLQ
55 1602 累计折旧 accumulated depreciation
Z R=[@Oi
56 1603 固定资产减值准备permanent assets reduction reserve EI?8/c
57 1604 在建工程 construction in process "]p&7
58 1605 工程物资 engineer material 3}phg
59 1606 固定资产清理 disposal of fixed assets (ot56`,k
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /@
g 8MUq7
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ^|vk^`S
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture {Y-'i;j?
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 , vvfk=-
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture :epB:r
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 G8w @C
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 60%fva
67 1701 无形资产 intangible assets C_ d|2C6
68 1702 累计摊销 accumulated amortization 2P`./1L
69 1703 无形资产减值准备 intangible assets reduction reserve
[];wP'*
70 1711 商誉 business reputation ,%x2SyA
71 1801 长期待摊费用 long-term deferred expenses C^'r>0
72 1811 递延所得税资产 deferred income tax assets r8*xp\/
73 1901 待处理财产损溢 waiting assets profit and loss :O@n6%pSL
二、负债类 debt group bxxLAWQ(
74 2001 短期借款 short-term loan euT=]j
81 2101 交易性金融负债 transaction financial liabilities p(I^Y{sGI
83 2201 应付票据 notes payable [bo"!Qk%
84 2202 应付账款 account payable cf>lY
85 2205 预收账款 item received in advance M Tl
@#M
86 2211 应付职工薪酬 employee pay payable Ufi#y<dP
87 2221 应交税费 tax payable *UW 8|\;
88 2231 应付股利 dividend payable tGl|/
89 2232 应付利息 interest payable AIQ
{^:
90 2241 其他应付款 other account payable u:(=gj,~x
97 2401 预提费用 withholding expenses Ho/tCU|w
98 2411 预计负债 estimated liabilities =z9,=rR4
99 2501 递延收益 deferred income KgD$P(J:[
100 2601 长期借款 money borrowed for long term k
75 p
101 2602 长期债券 long-term bond (ESFR0
106 2801 长期应付款 long-term account payable 6.45^'t]
107 2802 未确认融资费用 unacknowledged financial charges D1>*ml
108 2811 专项应付款 special accounts payable G='`*_$
109 2901 递延所得税负债 deferred income tax liabilities 1z2v[S&pk
三、共同类 /#:*hn
112 3101 衍生工具 derivative tool b9i_\
113 3201 套期工具 arbitrage tool $$4flfx
114 3202 被套期项目 arbitrage project BDPE.8s
四、所有者权益类 }2BNy9q@
115 4001 实收资本 paid-up capital 0]DX KI
116 4002 资本公积 contributed surplus ;XZN0A2
117 4101 盈余公积 earned surplus zn= pm#L
119 4103 本年利润 profit for the current year ^hEN
120 4104 利润分配 allocation of profits n@bkZ/G
121 4201 库存股 treasury stock sP@XV/`3L6
五、成本类 ?Y\WSI?i
122 5001 生产成本 production cost hTby:$aCg
123 5101 制造费用 cost of production @g#| srYD
124 5201 劳务成本 service cost Z(4/;v <CT
125 5301 研发支出 research and development expenditures p\'X%R
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor uW[AnQ1
w
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor r?0w5I
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor d^IX(y*$
六、损益类 $`0^E#Nl
129 6001 主营业务收入 main business income L!/{
Z
130 6011 利息收入 金融共用 interest income financial sharing V5h_uGOD
135 6051 其他业务收入 other business income ]+qd|}^
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance H|?r_Ns
137 6101 公允价值变动损益 sound value flexible loss and profit :nnch?J_
138 6111 投资收益 income on investment L=!h`k
142 6301 营业外收入 nonrevenue receipt 4TU\SP8sM
143 6401 主营业务成本 main business cost !m_y@~pV#u
144 6402 其他业务支出 other business expense R"t2=3K
145 6405 营业税金及附加 business tariff and annex qB$QC
146 6411 利息支出 金融共用 interest expense financial sharing *}(B"FSO
155 6601 销售费用 marketing cost `+TC@2-?
156 6602 管理费用 managing cost FRPd
fo37
157 6603 财务费用 financial cost Ug gg!zA
158 6604 勘探费用 exploration expense l_
x jsu
159 6701 资产减值损失 loss from asset devaluation d--6<_q
160 6711 营业外支出 nonoperating expense cqZlpm$c
161 6801 所得税 income tax u,YmCEd_V
162 6901 以前年度损益调整 prior year profit and loss adjustment