B;r$( 'UZ
一、资产类 |Ze}bM=N
1 1001 库存现金 cash on hand BaAb4{
2 1002 银行存款 bank deposit 1_C6 KS
5 1015 其他货币资金 other monetary capital _'U? !
9 1101 交易性金融资产 transaction monetary assets |GQ$UB
11 1121 应收票据 notes receivable |plo65
12 1122 应收账款 Account receivable 5#\p> }[HG
13 1123 预付账款 account prepaid % U7f9
14 1131 应收股利 dividend receivable s=
fKAxH
15 1132 应收利息 accrued interest receivable :,,y63-f4
21 1231 其他应收款 accounts receivable-others A#:
c
22 1241 坏账准备 had debts reserve *XO KH +_u
28 1401 材料采购 procurement of materials #>B1 $(@
29 1402 在途物资 materials in transit x^2/jUc#B
30 1403 原材料 raw materials DG?\6Zh
32 1406 库存商品 commodity stocks -%l, Zd9
33 1407 发出商品 goods in transit gDNW~?/
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles vh8Kd' y
42 1461 存货跌价准备 reserve against stock price declining
Xy<f_
43 1501 待摊费用 fees to be apportioned n k
9 K\I
45 1521 持有至到期投资 hold investment due nF$)F?||
46 1522 持有至到期投资减值准备 hold investment due reduction reserve U&$]?3?
47 1523 可供出售金融资产 financial assets available for sale MToQ8qKs
48 1524 长期股权投资 long-term stock ownership investment |qDfFGYf
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve R} 9jgB
50 1526 投资性房地产 investment real eastate p|V1G h<
51 1531 长期应收款 long-term account receivable {OrE1 WHB
52 1541 未实现融资收益 unrealized financing income *AR<DXE L
54 1601 固定资产 permanent assets Ko cXSh U
55 1602 累计折旧 accumulated depreciation )#~fS28j
56 1603 固定资产减值准备permanent assets reduction reserve
89=JC[c
57 1604 在建工程 construction in process RpP[ymMZJ
58 1605 工程物资 engineer material F)kLlsp
59 1606 固定资产清理 disposal of fixed assets "mDrJTWa
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing \<x_96jt!\
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing xH#a|iT?(
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture kGV`Q
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture +STzG /9#
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture kQl cT"R
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation _hL4@ C
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation fZ:rz;tM
67 1701 无形资产 intangible assets %P,^}h 7
68 1702 累计摊销 accumulated amortization i gj@{FN
69 1703 无形资产减值准备 intangible assets reduction reserve 6_K#,_oZ
70 1711 商誉 business reputation 0a 6z "K}
71 1801 长期待摊费用 long-term deferred expenses YPDsE&,J)
72 1811 递延所得税资产 deferred income tax assets 59BHGvaF
73 1901 待处理财产损溢 waiting assets profit and loss S&]<;N_B
二、负债类 debt group ={@ @`yP^$
74 2001 短期借款 short-term loan WTv\HI2X
!
81 2101 交易性金融负债 transaction financial liabilities T KL(97)<
83 2201 应付票据 notes payable [HiTR !o*
84 2202 应付账款 account payable QN&^LaB<T
85 2205 预收账款 item received in advance = 1OAy`8
86 2211 应付职工薪酬 employee pay payable Rn_W|"
87 2221 应交税费 tax payable 8yz((?LrDh
88 2231 应付股利 dividend payable 0QH3,Ps1C
89 2232 应付利息 interest payable AaC1 ||?R
90 2241 其他应付款 other account payable Bp{`%86S E
97 2401 预提费用 withholding expenses l@/ kPEh
98 2411 预计负债 estimated liabilities FDs^S)B
99 2501 递延收益 deferred income T
IWLp
100 2601 长期借款 money borrowed for long term ~'QeN%qadP
101 2602 长期债券 long-term bond #L=
eK8^e
106 2801 长期应付款 long-term account payable KM(9& 1/
107 2802 未确认融资费用 unacknowledged financial charges ?[1qC=[Z <
108 2811 专项应付款 special accounts payable a:^ Gr%
109 2901 递延所得税负债 deferred income tax liabilities N z3%}6F:
三、共同类 o``>sB ZOq
112 3101 衍生工具 derivative tool q;0&idYC
113 3201 套期工具 arbitrage tool 8Y~=\(5>
114 3202 被套期项目 arbitrage project = *:_swd
四、所有者权益类 .C;_4jE
115 4001 实收资本 paid-up capital \j})Ku l
116 4002 资本公积 contributed surplus #Q7x :,f
117 4101 盈余公积 earned surplus %x 8`fm
119 4103 本年利润 profit for the current year P ^<0d'(
120 4104 利润分配 allocation of profits :8-gm"awL5
121 4201 库存股 treasury stock =>z tB w\
五、成本类 .A!0.M|
122 5001 生产成本 production cost X8SRQO^
123 5101 制造费用 cost of production fQy
C6C
124 5201 劳务成本 service cost ,\9m At1O
125 5301 研发支出 research and development expenditures ~& WN)r'4y
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor QT= ,En
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor /< 7C[^h{-
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor DEQE7.]3 q
六、损益类 69j~?w)^
129 6001 主营业务收入 main business income CndgfOF
130 6011 利息收入 金融共用 interest income financial sharing 5 -WRv;
135 6051 其他业务收入 other business income 1H,tP|s
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance {+ 6D-rDw
137 6101 公允价值变动损益 sound value flexible loss and profit $K_YC~
138 6111 投资收益 income on investment 11y .z^
142 6301 营业外收入 nonrevenue receipt 'bI ~61{A
143 6401 主营业务成本 main business cost d
O46~
144 6402 其他业务支出 other business expense .F$|j1y
145 6405 营业税金及附加 business tariff and annex eBC%2TF
146 6411 利息支出 金融共用 interest expense financial sharing cI%"Ynq"3
155 6601 销售费用 marketing cost KA-/k@1&
156 6602 管理费用 managing cost 7}cDGd r
157 6603 财务费用 financial cost UUMdZ+7
158 6604 勘探费用 exploration expense X:``{!~geo
159 6701 资产减值损失 loss from asset devaluation 71. \`'
160 6711 营业外支出 nonoperating expense @6
;oN
161 6801 所得税 income tax D_n }p8blT
162 6901 以前年度损益调整 prior year profit and loss adjustment
