n`vqCO7@'
一、资产类 ~ Y4H)r
1 1001 库存现金 cash on hand (x>5
2 1002 银行存款 bank deposit G\*`EM4
5 1015 其他货币资金 other monetary capital ",#rI+ el
9 1101 交易性金融资产 transaction monetary assets wAF>C[ <\
11 1121 应收票据 notes receivable 1Q#hanh_`
12 1122 应收账款 Account receivable
lU:z>gC
13 1123 预付账款 account prepaid '/z.\ S
14 1131 应收股利 dividend receivable 8{4I6;e-
15 1132 应收利息 accrued interest receivable `axNeqM
21 1231 其他应收款 accounts receivable-others }{bO~L7
22 1241 坏账准备 had debts reserve U87VaUr
28 1401 材料采购 procurement of materials !`=r('l
29 1402 在途物资 materials in transit '?_I-="
Mr
30 1403 原材料 raw materials 44kY[jhf
32 1406 库存商品 commodity stocks }x~|XbG
33 1407 发出商品 goods in transit `vL R;D
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles *q|.H9
K(
42 1461 存货跌价准备 reserve against stock price declining Z!wDh_
43 1501 待摊费用 fees to be apportioned H+zQz8zMC
45 1521 持有至到期投资 hold investment due 31w?bx !Pp
46 1522 持有至到期投资减值准备 hold investment due reduction reserve E+JGqk
47 1523 可供出售金融资产 financial assets available for sale w{I60|C]*
48 1524 长期股权投资 long-term stock ownership investment sFC1PdSk4T
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve z* zLK[t+
50 1526 投资性房地产 investment real eastate &|/C*2A
51 1531 长期应收款 long-term account receivable OFQsfW3O
52 1541 未实现融资收益 unrealized financing income WVJN6YNd V
54 1601 固定资产 permanent assets <0JW
[m
55 1602 累计折旧 accumulated depreciation ;,Lq*x2s
56 1603 固定资产减值准备permanent assets reduction reserve *5*d8;@>
57 1604 在建工程 construction in process >]ZojdOl)
58 1605 工程物资 engineer material 6l:CDPhR
59 1606 固定资产清理 disposal of fixed assets "W\
#d
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing |\~cjPX(
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing
UCvMW*gs
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture lq.AQ
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 90K&s#+13
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture +qzs
C/y
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 vlEd=H,LT
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation /vsQ <t;~
67 1701 无形资产 intangible assets rh$%*l
68 1702 累计摊销 accumulated amortization (VC{#^2l
69 1703 无形资产减值准备 intangible assets reduction reserve pO
nZ7(
70 1711 商誉 business reputation TQID-I
71 1801 长期待摊费用 long-term deferred expenses D'uzH|z8
72 1811 递延所得税资产 deferred income tax assets w
y:USS?
73 1901 待处理财产损溢 waiting assets profit and loss `4\ H'
p
二、负债类 debt group n+Fl|4
74 2001 短期借款 short-term loan ?>4^e:
81 2101 交易性金融负债 transaction financial liabilities 8I@=?
83 2201 应付票据 notes payable rIS \#j
84 2202 应付账款 account payable *(D_g!a
85 2205 预收账款 item received in advance OM}:1He
86 2211 应付职工薪酬 employee pay payable (8=Zr0H
e
87 2221 应交税费 tax payable |M9x&(H;Hw
88 2231 应付股利 dividend payable -2% []
89 2232 应付利息 interest payable xU67ztS'E'
90 2241 其他应付款 other account payable )7c^@I;7
97 2401 预提费用 withholding expenses bG2!5m4L
98 2411 预计负债 estimated liabilities ymr-kB
99 2501 递延收益 deferred income W9a H]9b
100 2601 长期借款 money borrowed for long term ;I5HMc_a"
101 2602 长期债券 long-term bond G>*s+
106 2801 长期应付款 long-term account payable KY2xKco
107 2802 未确认融资费用 unacknowledged financial charges h+N75
108 2811 专项应付款 special accounts payable ;}^Pfm8
109 2901 递延所得税负债 deferred income tax liabilities Dugr{Y/0
三、共同类 7th&C,c&
112 3101 衍生工具 derivative tool 2&Wc4,O!i
113 3201 套期工具 arbitrage tool (MJu3t
@
114 3202 被套期项目 arbitrage project .i[Tp6'%,
四、所有者权益类 JMO"(?
115 4001 实收资本 paid-up capital E$smr\
116 4002 资本公积 contributed surplus T'fE4}rY
117 4101 盈余公积 earned surplus zx;x@";p
119 4103 本年利润 profit for the current year -kQ{~">w
120 4104 利润分配 allocation of profits xJc'tT6@
121 4201 库存股 treasury stock 4v E,nx=
五、成本类 mP3:Fc_G
122 5001 生产成本 production cost MEq
()}7P
123 5101 制造费用 cost of production o7]h;Zg5r
124 5201 劳务成本 service cost .`xcR]PQ
125 5301 研发支出 research and development expenditures 1Voo($q.
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?A,gDk/#
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor d-xKm2sH
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 9I^_n+E
六、损益类 2{@:
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129 6001 主营业务收入 main business income )h>Cp,|{
130 6011 利息收入 金融共用 interest income financial sharing f[h=>
O
135 6051 其他业务收入 other business income }ndH |,
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance A+;]# 1y(D
137 6101 公允价值变动损益 sound value flexible loss and profit (w"zI!
138 6111 投资收益 income on investment }JrM!'
142 6301 营业外收入 nonrevenue receipt F!^ Y!Y@H
143 6401 主营业务成本 main business cost 0+cRUH9Ew
144 6402 其他业务支出 other business expense ]!h%Jlu
145 6405 营业税金及附加 business tariff and annex _3hCu/BV
146 6411 利息支出 金融共用 interest expense financial sharing B\Rq0N]' M
155 6601 销售费用 marketing cost ad
i5h
156 6602 管理费用 managing cost 8oN4!#:
157 6603 财务费用 financial cost _%Mu{Ni&
158 6604 勘探费用 exploration expense &k
: |
159 6701 资产减值损失 loss from asset devaluation ?ew^%1!W.
160 6711 营业外支出 nonoperating expense z\fD}`^8
161 6801 所得税 income tax /M B0%6m
162 6901 以前年度损益调整 prior year profit and loss adjustment