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一、资产类 -?LSw
1 1001 库存现金 cash on hand #z~D1Zl
2 1002 银行存款 bank deposit )TRDM[u
5 1015 其他货币资金 other monetary capital -cY/M~
9 1101 交易性金融资产 transaction monetary assets #?}Y~Oe
11 1121 应收票据 notes receivable 0vQkm<
12 1122 应收账款 Account receivable t M A
13 1123 预付账款 account prepaid 8b6:n1<fn
14 1131 应收股利 dividend receivable A{&Etu(K
15 1132 应收利息 accrued interest receivable [>C^ 0\Z~
21 1231 其他应收款 accounts receivable-others yU .B(|
22 1241 坏账准备 had debts reserve d=lZhqY
28 1401 材料采购 procurement of materials G
>#L
29 1402 在途物资 materials in transit G=yQYsC$
30 1403 原材料 raw materials &S3szhe
32 1406 库存商品 commodity stocks u"C`S<c
33 1407 发出商品 goods in transit = 2My-%i
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Fo~C,@/Qt
42 1461 存货跌价准备 reserve against stock price declining p)TH^87
43 1501 待摊费用 fees to be apportioned Szwa2IdI.
45 1521 持有至到期投资 hold investment due r8Gq\ ^
46 1522 持有至到期投资减值准备 hold investment due reduction reserve &,NHk9.aq
47 1523 可供出售金融资产 financial assets available for sale P d*}0a~
48 1524 长期股权投资 long-term stock ownership investment LNg[fF^:
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve \?g)jY
50 1526 投资性房地产 investment real eastate x6:$lZ(
51 1531 长期应收款 long-term account receivable J8/>b{Y
52 1541 未实现融资收益 unrealized financing income >OiC].1
54 1601 固定资产 permanent assets I>9rfmmTI
55 1602 累计折旧 accumulated depreciation gK#aC[
56 1603 固定资产减值准备permanent assets reduction reserve
#-e3m/>
57 1604 在建工程 construction in process /SN
.M6~
58 1605 工程物资 engineer material r"5]U`+
59 1606 固定资产清理 disposal of fixed assets Nm\I_wjX
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing j
q1qj9KZ
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing XUW~8P
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;]<$p[m
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 ]!0*k#i_.
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture L$7v;R3
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 9%\q*
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation eN}FBX#'
67 1701 无形资产 intangible assets atl0#F Bd
68 1702 累计摊销 accumulated amortization +twBFhS7k
69 1703 无形资产减值准备 intangible assets reduction reserve [Hn+r &
70 1711 商誉 business reputation %o^'(L@z
71 1801 长期待摊费用 long-term deferred expenses y1k""75
72 1811 递延所得税资产 deferred income tax assets N;Hf7K
73 1901 待处理财产损溢 waiting assets profit and loss 9D8el}uHf
二、负债类 debt group F\Tlpp9
74 2001 短期借款 short-term loan To=1B`@-
81 2101 交易性金融负债 transaction financial liabilities mYa0_P%^
83 2201 应付票据 notes payable eZP"M6
84 2202 应付账款 account payable 3ck;~Ncj<
85 2205 预收账款 item received in advance 9O}YtX2
86 2211 应付职工薪酬 employee pay payable 7cvbYP\<lv
87 2221 应交税费 tax payable N15{7,
88 2231 应付股利 dividend payable L$(W*
PG}
89 2232 应付利息 interest payable w ="I*7c@
90 2241 其他应付款 other account payable fa<83<.D
97 2401 预提费用 withholding expenses S~Nx;sB
98 2411 预计负债 estimated liabilities z
KJ6j ]m
99 2501 递延收益 deferred income : 2?i9F0_
100 2601 长期借款 money borrowed for long term m$[\(Z(/
101 2602 长期债券 long-term bond u!{P{C
106 2801 长期应付款 long-term account payable r,yhc =
107 2802 未确认融资费用 unacknowledged financial charges tQ=U22&7
108 2811 专项应付款 special accounts payable =>ph\
109 2901 递延所得税负债 deferred income tax liabilities 2ps
LX
三、共同类 V=E9*$b]
112 3101 衍生工具 derivative tool x#Hq74H,
113 3201 套期工具 arbitrage tool 0>E` 9|
114 3202 被套期项目 arbitrage project q/%f2U%4:
四、所有者权益类 A"S})
115 4001 实收资本 paid-up capital CE*@CkC0z
116 4002 资本公积 contributed surplus O \lt!p3F
117 4101 盈余公积 earned surplus UyK|KL
119 4103 本年利润 profit for the current year $ n
7dIE
120 4104 利润分配 allocation of profits (h`||48d
121 4201 库存股 treasury stock npbNUKdz
五、成本类 qIO)Z
122 5001 生产成本 production cost {f3T !e{
123 5101 制造费用 cost of production ,|T
124 5201 劳务成本 service cost cB?HMLbG>
125 5301 研发支出 research and development expenditures oD!72W_:
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ,v)@&1Wh:
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 4-cnkv\~
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor $&lS7}
六、损益类 *,pG4kh!
129 6001 主营业务收入 main business income F=d#$-yg
130 6011 利息收入 金融共用 interest income financial sharing })T_D\2M
135 6051 其他业务收入 other business income bU_9GGG|
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance O]lWaiR`
137 6101 公允价值变动损益 sound value flexible loss and profit s*(Y<Ap7d
138 6111 投资收益 income on investment hc~--[1c:
142 6301 营业外收入 nonrevenue receipt *^" 4 )
143 6401 主营业务成本 main business cost .c~;/@{
144 6402 其他业务支出 other business expense X3RpJ#m"'
145 6405 营业税金及附加 business tariff and annex htMpL
146 6411 利息支出 金融共用 interest expense financial sharing =%$ _)=}J
155 6601 销售费用 marketing cost xN2{Vi{ad
156 6602 管理费用 managing cost _=4Dh/Dv
157 6603 财务费用 financial cost zy5@K)
158 6604 勘探费用 exploration expense "C}nS=]8m
159 6701 资产减值损失 loss from asset devaluation =_L"x~0I-
160 6711 营业外支出 nonoperating expense 7nIg3s%
161 6801 所得税 income tax wIi(p5*
162 6901 以前年度损益调整 prior year profit and loss adjustment