Ak'=
l;
一、资产类 <c+.%ka
1 1001 库存现金 cash on hand Oa|c ?|+
2 1002 银行存款 bank deposit X/5m}-6d]
5 1015 其他货币资金 other monetary capital C6!F6Stn]g
9 1101 交易性金融资产 transaction monetary assets @N*|w
Kc+
11 1121 应收票据 notes receivable Uh}PB3WZ
12 1122 应收账款 Account receivable ?q
h-#,O9B
13 1123 预付账款 account prepaid %a%xUce&-X
14 1131 应收股利 dividend receivable at uqo3
15 1132 应收利息 accrued interest receivable 6o't3Peh
21 1231 其他应收款 accounts receivable-others NxP(&M(
22 1241 坏账准备 had debts reserve q lc@$
28 1401 材料采购 procurement of materials 01cBAu
29 1402 在途物资 materials in transit DiJLWXs
30 1403 原材料 raw materials e3I""D{)[=
32 1406 库存商品 commodity stocks Qqm?%7A1
33 1407 发出商品 goods in transit J8ni}\f
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Lqgrt]L_"
42 1461 存货跌价准备 reserve against stock price declining =LW!$p
43 1501 待摊费用 fees to be apportioned T{dQ4
c
45 1521 持有至到期投资 hold investment due ;ALWL~Xm
46 1522 持有至到期投资减值准备 hold investment due reduction reserve MAh1tYs4D
47 1523 可供出售金融资产 financial assets available for sale %:3XYO.w-
48 1524 长期股权投资 long-term stock ownership investment YWZ;@,W
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve z^bS+0S5x!
50 1526 投资性房地产 investment real eastate 4fLRl-)
51 1531 长期应收款 long-term account receivable '|8dt "C
52 1541 未实现融资收益 unrealized financing income q*I*B1p[m
54 1601 固定资产 permanent assets 0eY!Z._^
55 1602 累计折旧 accumulated depreciation @16GF!.
56 1603 固定资产减值准备permanent assets reduction reserve w~Tg?RH:
57 1604 在建工程 construction in process T#!>mL|9|
58 1605 工程物资 engineer material $xO8?
59 1606 固定资产清理 disposal of fixed assets ~\":o:qyc
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing B[b>T=
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing
-Vn#Ab_C
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture lM-9 J?j
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture #g{R+#fm
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture t. P@Ba^
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ]#
:WL)@
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation g'.OzD
67 1701 无形资产 intangible assets PTe L3L
68 1702 累计摊销 accumulated amortization Exb64n-_=
69 1703 无形资产减值准备 intangible assets reduction reserve QLqtE;;)JK
70 1711 商誉 business reputation "O34 E?ql.
71 1801 长期待摊费用 long-term deferred expenses !XPjRd q
72 1811 递延所得税资产 deferred income tax assets
ee
{ToK
73 1901 待处理财产损溢 waiting assets profit and loss j=r1JV
@
二、负债类 debt group (W}F\P
74 2001 短期借款 short-term loan TgiZ
% G
81 2101 交易性金融负债 transaction financial liabilities 'D\X$^J^
83 2201 应付票据 notes payable v[dUUR f
84 2202 应付账款 account payable "U\RN
85 2205 预收账款 item received in advance 5(>=};r+
86 2211 应付职工薪酬 employee pay payable \VpEUU6^U
87 2221 应交税费 tax payable nCQtn%j't
88 2231 应付股利 dividend payable C4+DZ<pE
89 2232 应付利息 interest payable fyQO
F ItM
90 2241 其他应付款 other account payable sN41Bz$q.
97 2401 预提费用 withholding expenses gd;!1GNi]
98 2411 预计负债 estimated liabilities \<{a=@_k9
99 2501 递延收益 deferred income gk6f_0?X'
100 2601 长期借款 money borrowed for long term /U;j-m&
101 2602 长期债券 long-term bond @KQ>DBWQM
106 2801 长期应付款 long-term account payable #Y7jNrxE
107 2802 未确认融资费用 unacknowledged financial charges I~
4z%UG
108 2811 专项应付款 special accounts payable PaCCUF
109 2901 递延所得税负债 deferred income tax liabilities hRf
l\Q[
三、共同类 k]m ~DVS
112 3101 衍生工具 derivative tool ^r~[3NT
113 3201 套期工具 arbitrage tool eF+F"|1h
114 3202 被套期项目 arbitrage project $DHE%IN`
四、所有者权益类 yqN`R\d
115 4001 实收资本 paid-up capital =B}IsBn'J
116 4002 资本公积 contributed surplus VYG@_fd!x
117 4101 盈余公积 earned surplus )re<NE&M
119 4103 本年利润 profit for the current year sVHF\{<
120 4104 利润分配 allocation of profits g,,wG k
121 4201 库存股 treasury stock jQ{ @ol}n
五、成本类 SBxpJ
sW>
122 5001 生产成本 production cost Ema[M5$R
123 5101 制造费用 cost of production ajSB3}PN
124 5201 劳务成本 service cost Pe<VPf9+
125 5301 研发支出 research and development expenditures
SkjG}
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor r8 9o
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ?%,LZw^[
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor KA2>[x2
六、损益类 ~/rD_K
129 6001 主营业务收入 main business income Fb{N>*l.
130 6011 利息收入 金融共用 interest income financial sharing x
Lan1V
135 6051 其他业务收入 other business income OxHcoNrz
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance QuR}6C
137 6101 公允价值变动损益 sound value flexible loss and profit m.D8@[y
138 6111 投资收益 income on investment WARiw[
142 6301 营业外收入 nonrevenue receipt /a\i
143 6401 主营业务成本 main business cost 9]eG|LFD
144 6402 其他业务支出 other business expense oJa}NH
145 6405 营业税金及附加 business tariff and annex [*
<x)
146 6411 利息支出 金融共用 interest expense financial sharing =@U5/J
155 6601 销售费用 marketing cost D!.c??
156 6602 管理费用 managing cost M-@RgWvF
157 6603 财务费用 financial cost G_+/ e]P
158 6604 勘探费用 exploration expense cZVx4y%kz
159 6701 资产减值损失 loss from asset devaluation L3b0e_8>R
160 6711 营业外支出 nonoperating expense W&hW N9iR
161 6801 所得税 income tax U'=8:&
162 6901 以前年度损益调整 prior year profit and loss adjustment