IFH%R>={
一、资产类 J}hi)k
1 1001 库存现金 cash on hand .&TJSIx$
2 1002 银行存款 bank deposit (SfP3
5 1015 其他货币资金 other monetary capital e 9U\48
9 1101 交易性金融资产 transaction monetary assets 1K"``EvNB
11 1121 应收票据 notes receivable Gc<J x|Q7
12 1122 应收账款 Account receivable 5 b( [1*
13 1123 预付账款 account prepaid 6cb;iA
14 1131 应收股利 dividend receivable KtA0
8?B
15 1132 应收利息 accrued interest receivable ]tanvJG}'
21 1231 其他应收款 accounts receivable-others <:W]u T
22 1241 坏账准备 had debts reserve Ma0_!|i
28 1401 材料采购 procurement of materials !r,ZyJU
29 1402 在途物资 materials in transit Xl.h&x0?
8
30 1403 原材料 raw materials hT>h
32 1406 库存商品 commodity stocks !O-q13\Y
33 1407 发出商品 goods in transit cH.T6u_%
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _~d C>`K
42 1461 存货跌价准备 reserve against stock price declining 0e^j :~*
43 1501 待摊费用 fees to be apportioned #)AcK|*y
45 1521 持有至到期投资 hold investment due @ZK#Y){
46 1522 持有至到期投资减值准备 hold investment due reduction reserve /x"gpKwsB
47 1523 可供出售金融资产 financial assets available for sale qN1(mxa.?
48 1524 长期股权投资 long-term stock ownership investment P>z k
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve j/5>zS
50 1526 投资性房地产 investment real eastate 4r\Sbh
51 1531 长期应收款 long-term account receivable Pwt4e-
52 1541 未实现融资收益 unrealized financing income ;<1O86!
54 1601 固定资产 permanent assets i44UqEb
55 1602 累计折旧 accumulated depreciation J/pW*G-U|
56 1603 固定资产减值准备permanent assets reduction reserve :@I?JSi
57 1604 在建工程 construction in process R4"["T+L`
58 1605 工程物资 engineer material Wct
+T,8
59 1606 固定资产清理 disposal of fixed assets Ua#*k
TF
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 9 %4Pt=v~d
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =3?t%l;n
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4NMv7[r
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 ;_R;P;<
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture KFor~A# D
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 iOm~
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation h6}oRz9=g
67 1701 无形资产 intangible assets pM9Hav@iWU
68 1702 累计摊销 accumulated amortization I1=YSi;A
69 1703 无形资产减值准备 intangible assets reduction reserve L01R.3Z+
70 1711 商誉 business reputation a5{CkM&,(
71 1801 长期待摊费用 long-term deferred expenses 7uFM)b@.P
72 1811 递延所得税资产 deferred income tax assets 2mP|
hp?
73 1901 待处理财产损溢 waiting assets profit and loss -@b&qi7&S
二、负债类 debt group 'm# -)R!
74 2001 短期借款 short-term loan >|KfO>
81 2101 交易性金融负债 transaction financial liabilities 5m&{f>]T
83 2201 应付票据 notes payable f(=yC}si
84 2202 应付账款 account payable 41>Bm*if
85 2205 预收账款 item received in advance 1!/cd;{B
86 2211 应付职工薪酬 employee pay payable 6cp x1y]~6
87 2221 应交税费 tax payable `9B xDp]I
88 2231 应付股利 dividend payable _tS<\zy@y
89 2232 应付利息 interest payable s/0-DHd
90 2241 其他应付款 other account payable B<
P H7
97 2401 预提费用 withholding expenses Z%\9y]zs
98 2411 预计负债 estimated liabilities -wtavv,J
99 2501 递延收益 deferred income "Nj(0&
100 2601 长期借款 money borrowed for long term pOS:/~I3
101 2602 长期债券 long-term bond RX4O1Z0
106 2801 长期应付款 long-term account payable )fP,F(
107 2802 未确认融资费用 unacknowledged financial charges EMU~gwPR
108 2811 专项应付款 special accounts payable m{`O.6# O
109 2901 递延所得税负债 deferred income tax liabilities yc8FEn!)&
三、共同类 )I9AF,K
112 3101 衍生工具 derivative tool h ^g"FSzP
113 3201 套期工具 arbitrage tool zL5r8mD3
114 3202 被套期项目 arbitrage project T9jp*
四、所有者权益类 Wxkk^J9F3
115 4001 实收资本 paid-up capital s<5q%5ix3
116 4002 资本公积 contributed surplus z[b,:G
117 4101 盈余公积 earned surplus B++.tQ=X.
119 4103 本年利润 profit for the current year {H#1wu^]O$
120 4104 利润分配 allocation of profits H@bra~k-
121 4201 库存股 treasury stock EShc1KPqc
五、成本类 ?`_US7.@
122 5001 生产成本 production cost X?z5IL;rt
123 5101 制造费用 cost of production 73P=<3
124 5201 劳务成本 service cost L^yQb4$&M
125 5301 研发支出 research and development expenditures 9E)
*X
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor +2O('}t
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ZZA!Y9ia2
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor t
}7hD
六、损益类 d*,% -Io
129 6001 主营业务收入 main business income g2L
130 6011 利息收入 金融共用 interest income financial sharing F\Q)l+c
135 6051 其他业务收入 other business income xcnHj1r-o'
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [@U8&W
137 6101 公允价值变动损益 sound value flexible loss and profit f)H6 nl7r
138 6111 投资收益 income on investment fs&J%ku\
142 6301 营业外收入 nonrevenue receipt Gg|'T}0X
143 6401 主营业务成本 main business cost )|@b
GEk
144 6402 其他业务支出 other business expense 25BW/23}e
145 6405 营业税金及附加 business tariff and annex TC?kuQI
146 6411 利息支出 金融共用 interest expense financial sharing h>sz@\{
155 6601 销售费用 marketing cost U8]L3&~
156 6602 管理费用 managing cost %eGxQDIXg
157 6603 财务费用 financial cost <Q/^[
158 6604 勘探费用 exploration expense s0H_Y'
159 6701 资产减值损失 loss from asset devaluation g_G?gO
160 6711 营业外支出 nonoperating expense v:B_%-GfOA
161 6801 所得税 income tax
[&|
Le;h
162 6901 以前年度损益调整 prior year profit and loss adjustment