OYNPZRu
一、资产类 ;=?KQq f
1 1001 库存现金 cash on hand uVV;"LVK~
2 1002 银行存款 bank deposit rfc;
5 1015 其他货币资金 other monetary capital >t}0o$\?E
9 1101 交易性金融资产 transaction monetary assets n/-d56
11 1121 应收票据 notes receivable m=%WA5c?
12 1122 应收账款 Account receivable qi-!iT(fe
13 1123 预付账款 account prepaid 1$~W~O
14 1131 应收股利 dividend receivable L\H,cimN
15 1132 应收利息 accrued interest receivable Q:!.YSB
21 1231 其他应收款 accounts receivable-others "]D2}E>U;
22 1241 坏账准备 had debts reserve =lqGt.x
28 1401 材料采购 procurement of materials bcZ s+FOPd
29 1402 在途物资 materials in transit )]C7+{ImC
30 1403 原材料 raw materials Z
3
$3zyi
32 1406 库存商品 commodity stocks 4F>?G{ci
33 1407 发出商品 goods in transit 2x&mJ}o#k
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ^ G(GjW8
42 1461 存货跌价准备 reserve against stock price declining fu?Y'Qet
43 1501 待摊费用 fees to be apportioned a).bk!G
45 1521 持有至到期投资 hold investment due ~T<o?98
46 1522 持有至到期投资减值准备 hold investment due reduction reserve _,;|,
47 1523 可供出售金融资产 financial assets available for sale _Tj`
48 1524 长期股权投资 long-term stock ownership investment N_"mC^Vx
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 5//.q;z
50 1526 投资性房地产 investment real eastate 'X(G><R9
51 1531 长期应收款 long-term account receivable +gQoYlso
52 1541 未实现融资收益 unrealized financing income K\]ey;Bd
54 1601 固定资产 permanent assets Iz<}>J B
55 1602 累计折旧 accumulated depreciation _e3kO6X
56 1603 固定资产减值准备permanent assets reduction reserve Lz'05j3!
57 1604 在建工程 construction in process ?1u2P$d
58 1605 工程物资 engineer material 8_@#5
59 1606 固定资产清理 disposal of fixed assets Ju"*>66
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing wx|eO[14
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing O7z-4r
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture F7zBm53
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 G&/RJLX|w
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture s'/ g:aJ
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 %l7|+%M.{
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation C!8XFf8e
67 1701 无形资产 intangible assets "##Ylq( "
68 1702 累计摊销 accumulated amortization /HmD/
E\
69 1703 无形资产减值准备 intangible assets reduction reserve Jm+;A^;
70 1711 商誉 business reputation ovn)lIs
71 1801 长期待摊费用 long-term deferred expenses 8UyYN$7V
72 1811 递延所得税资产 deferred income tax assets w1+xlM,,9
73 1901 待处理财产损溢 waiting assets profit and loss c`(] j
w
二、负债类 debt group _pv<_
Sm
74 2001 短期借款 short-term loan GX+o A]
81 2101 交易性金融负债 transaction financial liabilities L-lDvc?5c
83 2201 应付票据 notes payable ?=;dNS@i@
84 2202 应付账款 account payable hC[MYAaF
85 2205 预收账款 item received in advance D d$ SQ
86 2211 应付职工薪酬 employee pay payable )J"Lne*"
87 2221 应交税费 tax payable ]#N~r&hmQ
88 2231 应付股利 dividend payable
SBY
89 2232 应付利息 interest payable C1@6r%YD
90 2241 其他应付款 other account payable "&ElKy
7j
97 2401 预提费用 withholding expenses HV^*_
98 2411 预计负债 estimated liabilities 'K=n}}&
:
99 2501 递延收益 deferred income NyTv~8A`)
100 2601 长期借款 money borrowed for long term ?-P]m&nh|
101 2602 长期债券 long-term bond (@H'7 ,
106 2801 长期应付款 long-term account payable >d&_e[j
107 2802 未确认融资费用 unacknowledged financial charges )kS
E5|:pi
108 2811 专项应付款 special accounts payable Jm|eZDp
109 2901 递延所得税负债 deferred income tax liabilities 09{B6l6P
三、共同类 i-'rS/R
112 3101 衍生工具 derivative tool R&BbXSIDX
113 3201 套期工具 arbitrage tool 9:!<=rk
114 3202 被套期项目 arbitrage project (0Xgv3wd
四、所有者权益类 !`yg bI.
115 4001 实收资本 paid-up capital #
4AyA$t
116 4002 资本公积 contributed surplus 4%TY`
II
117 4101 盈余公积 earned surplus _-^Lr
/`G!
119 4103 本年利润 profit for the current year u:Q_XXT5
120 4104 利润分配 allocation of profits BK>uJv-qU
121 4201 库存股 treasury stock FL+^r6DQ
五、成本类 VemgG)\
122 5001 生产成本 production cost e5_:15%R\
123 5101 制造费用 cost of production YY(,H!
124 5201 劳务成本 service cost c[4H
125 5301 研发支出 research and development expenditures g_\U-pzr
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor );*A$C9RA
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor C< GS._V&
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor e'I13)
六、损益类 ]:B|_|H
129 6001 主营业务收入 main business income G!J{$0.
130 6011 利息收入 金融共用 interest income financial sharing /h=:heS4$
135 6051 其他业务收入 other business income }%B^Vl%ZZ
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance z}vgp\cuT
137 6101 公允价值变动损益 sound value flexible loss and profit OchIEF"N
138 6111 投资收益 income on investment _
13M
142 6301 营业外收入 nonrevenue receipt HF9d~7R
143 6401 主营业务成本 main business cost Z_oBZ
s
144 6402 其他业务支出 other business expense ]g
jhrD
145 6405 营业税金及附加 business tariff and annex Zb)j2Xgl
146 6411 利息支出 金融共用 interest expense financial sharing p.9VyM
155 6601 销售费用 marketing cost 0s"g%gq|
156 6602 管理费用 managing cost /`YHPeXu
157 6603 财务费用 financial cost ;Jex#+H(:D
158 6604 勘探费用 exploration expense Zs
_Jn
159 6701 资产减值损失 loss from asset devaluation v7+f@Z:N*
160 6711 营业外支出 nonoperating expense /=9t$u|
161 6801 所得税 income tax ]Ma2*E!p
162 6901 以前年度损益调整 prior year profit and loss adjustment