rLt`=bl&&U
一、资产类 ?|Q[QP
1 1001 库存现金 cash on hand }d<xbL!#
2 1002 银行存款 bank deposit h( lkC[a&
5 1015 其他货币资金 other monetary capital 6Xu^cbD
9 1101 交易性金融资产 transaction monetary assets [=Qv?am
11 1121 应收票据 notes receivable B.:DW3
12 1122 应收账款 Account receivable l# -4}95
13 1123 预付账款 account prepaid |$$gj[+^
14 1131 应收股利 dividend receivable N*d
)<8_
15 1132 应收利息 accrued interest receivable !rmXeN]-r
21 1231 其他应收款 accounts receivable-others sY @S
22 1241 坏账准备 had debts reserve
,k% \f]a
28 1401 材料采购 procurement of materials =P* YwLb
29 1402 在途物资 materials in transit \tL9`RKpg
30 1403 原材料 raw materials cQ:Y@f 9
32 1406 库存商品 commodity stocks +kh#Jq.
33 1407 发出商品 goods in transit HiTn 5XNf
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles jt({@;sU[<
42 1461 存货跌价准备 reserve against stock price declining ;4E.Y
r*
43 1501 待摊费用 fees to be apportioned |~QHCg<
45 1521 持有至到期投资 hold investment due UkO L7M
46 1522 持有至到期投资减值准备 hold investment due reduction reserve a'sa{>
47 1523 可供出售金融资产 financial assets available for sale ["5Z=4
48 1524 长期股权投资 long-term stock ownership investment /CpU.^V
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ;
E
Nhy
50 1526 投资性房地产 investment real eastate k91ctEp9>
51 1531 长期应收款 long-term account receivable @fDWp/
52 1541 未实现融资收益 unrealized financing income [&IJy
54 1601 固定资产 permanent assets ?kOtK
55 1602 累计折旧 accumulated depreciation &C_0JyT
56 1603 固定资产减值准备permanent assets reduction reserve (eTe`
57 1604 在建工程 construction in process H@!\?5I
58 1605 工程物资 engineer material <<xUh|zE
59 1606 固定资产清理 disposal of fixed assets s)?=4zJ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing RTHe#`t
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing RbexsBq
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture nEtG(^N
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 $UgQ1Qc
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture =(!&8U9
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation +
?z=,')
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~;m3i3D
67 1701 无形资产 intangible assets XiP xg[;
68 1702 累计摊销 accumulated amortization Equj[yw%@
69 1703 无形资产减值准备 intangible assets reduction reserve bnso+cA
70 1711 商誉 business reputation +/">]QJ
71 1801 长期待摊费用 long-term deferred expenses V$D+Joj
72 1811 递延所得税资产 deferred income tax assets B hO*Pfs
73 1901 待处理财产损溢 waiting assets profit and loss W u4` 3
二、负债类 debt group *2K/)(
74 2001 短期借款 short-term loan O$'BJKj-4
81 2101 交易性金融负债 transaction financial liabilities x1g0_&F
83 2201 应付票据 notes payable )qgcz<p?W
84 2202 应付账款 account payable Gp0B^^H$
85 2205 预收账款 item received in advance f-w-K)y$ht
86 2211 应付职工薪酬 employee pay payable ;S+UD~i[Bu
87 2221 应交税费 tax payable 4Dd@&N
88 2231 应付股利 dividend payable \v7->Sy8
89 2232 应付利息 interest payable 3J^"$qfSn
90 2241 其他应付款 other account payable PS" ,
97 2401 预提费用 withholding expenses ){XaO;k<]
98 2411 预计负债 estimated liabilities -vRZCIj!
99 2501 递延收益 deferred income Z0Tpz2m
100 2601 长期借款 money borrowed for long term Z*9Qeu-N:
101 2602 长期债券 long-term bond 9Ai e$=
106 2801 长期应付款 long-term account payable `v]|x,l+C
107 2802 未确认融资费用 unacknowledged financial charges JG]67v{F
108 2811 专项应付款 special accounts payable <ptskbu
109 2901 递延所得税负债 deferred income tax liabilities f)~j'e
三、共同类 \O*8%
112 3101 衍生工具 derivative tool O
WJv<3
113 3201 套期工具 arbitrage tool Bh'_@PHP
114 3202 被套期项目 arbitrage project -r.Qy(}p
四、所有者权益类 75u5zD
115 4001 实收资本 paid-up capital [8- . T4
116 4002 资本公积 contributed surplus C-vFl[@a0
117 4101 盈余公积 earned surplus @X _<y
119 4103 本年利润 profit for the current year {8!\aYI
120 4104 利润分配 allocation of profits .3yoDab
121 4201 库存股 treasury stock &,
=Z
五、成本类 k&|#(1CFY
122 5001 生产成本 production cost aP#nK
123 5101 制造费用 cost of production AW;ncx;
124 5201 劳务成本 service cost ?9Lp@k~TO
125 5301 研发支出 research and development expenditures Ukf4Q\@w
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor cip"9|"
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 'Y6x!i2
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor KdBE[A-1^M
六、损益类 5_|Sm=
129 6001 主营业务收入 main business income 3RwDIk?>%
130 6011 利息收入 金融共用 interest income financial sharing TSgfIE|
135 6051 其他业务收入 other business income 0
`Yg
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance vlygS(Y_7
137 6101 公允价值变动损益 sound value flexible loss and profit =vd9mb-
138 6111 投资收益 income on investment Q1cM{$}M
142 6301 营业外收入 nonrevenue receipt }^ g6Y3\
143 6401 主营业务成本 main business cost ?h7,q*rxk
144 6402 其他业务支出 other business expense 12D>~#J
145 6405 营业税金及附加 business tariff and annex *OX;ZQg0
146 6411 利息支出 金融共用 interest expense financial sharing JO|%Vpco
155 6601 销售费用 marketing cost kYwV0xQ
156 6602 管理费用 managing cost vpnOc2 -
157 6603 财务费用 financial cost )~u<u:N
158 6604 勘探费用 exploration expense e-4 Qw#cw
159 6701 资产减值损失 loss from asset devaluation lQkCA-
160 6711 营业外支出 nonoperating expense uR;m<wPH,f
161 6801 所得税 income tax 2YS1%<-g*
162 6901 以前年度损益调整 prior year profit and loss adjustment