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一、资产类 YkFAu8b>
1 1001 库存现金 cash on hand )@ofczl6
2 1002 银行存款 bank deposit BRy3D\}
5 1015 其他货币资金 other monetary capital +%f6{&q$
9 1101 交易性金融资产 transaction monetary assets "} "/d(
11 1121 应收票据 notes receivable -{}h6r
12 1122 应收账款 Account receivable ;X^#$*
=Q
13 1123 预付账款 account prepaid hVz] wKP
14 1131 应收股利 dividend receivable hF{gN3v5
15 1132 应收利息 accrued interest receivable UZdGV?o ?
21 1231 其他应收款 accounts receivable-others 5%N[hd1Ql
22 1241 坏账准备 had debts reserve L+S)hgUH
28 1401 材料采购 procurement of materials ,CI-IR2
29 1402 在途物资 materials in transit #M||t|9iu?
30 1403 原材料 raw materials &~Y%0&F,&
32 1406 库存商品 commodity stocks Z($i+L% .
33 1407 发出商品 goods in transit GM8Q#vc
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 1c{m
rsB
42 1461 存货跌价准备 reserve against stock price declining Wco2i m
43 1501 待摊费用 fees to be apportioned b}DC|?~M
45 1521 持有至到期投资 hold investment due x`c 7*q%
46 1522 持有至到期投资减值准备 hold investment due reduction reserve zYP6m3 n
47 1523 可供出售金融资产 financial assets available for sale dk^j
v +
48 1524 长期股权投资 long-term stock ownership investment soLW'8
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve .*f 6n|
50 1526 投资性房地产 investment real eastate >|z:CX$]
51 1531 长期应收款 long-term account receivable n"`V|
UTHP
52 1541 未实现融资收益 unrealized financing income +HPcv u?1
54 1601 固定资产 permanent assets q1q 9W@H
55 1602 累计折旧 accumulated depreciation S6}_N/;6~
56 1603 固定资产减值准备permanent assets reduction reserve
MhR`
57 1604 在建工程 construction in process 2{.g7bO
58 1605 工程物资 engineer material 8Ji`wnkXe
59 1606 固定资产清理 disposal of fixed assets (uDAdE5
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing {_-T! yb
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing tkH]_cH'w
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4 ob?M:S
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ]tXI e?>9
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 0 @!huk
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation %*szB$ [3
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
?HRS*
67 1701 无形资产 intangible assets {:3\M s#
68 1702 累计摊销 accumulated amortization 0TaI"/ai
69 1703 无形资产减值准备 intangible assets reduction reserve n807?FORB
70 1711 商誉 business reputation 1) ^\R(l
71 1801 长期待摊费用 long-term deferred expenses ?QmtZG.$
72 1811 递延所得税资产 deferred income tax assets .8Bu%Sf
73 1901 待处理财产损溢 waiting assets profit and loss 8HFCmY#
二、负债类 debt group =}%#j0a 4
74 2001 短期借款 short-term loan _7\`xU
81 2101 交易性金融负债 transaction financial liabilities $cK}Tl q
83 2201 应付票据 notes payable ;py9,Wno
84 2202 应付账款 account payable p5$}h,7
85 2205 预收账款 item received in advance "b~C/-W I
86 2211 应付职工薪酬 employee pay payable [Q{\Ik
87 2221 应交税费 tax payable aPzn4}~/_
88 2231 应付股利 dividend payable .hu7J M+
89 2232 应付利息 interest payable rH!sImz,
90 2241 其他应付款 other account payable *1Bq>h :
97 2401 预提费用 withholding expenses xh bN=L
98 2411 预计负债 estimated liabilities =y-yHRC7
99 2501 递延收益 deferred income G"`
}"T0}
100 2601 长期借款 money borrowed for long term u.
|%@
101 2602 长期债券 long-term bond SGSyO0O
106 2801 长期应付款 long-term account payable >G8I X^*sG
107 2802 未确认融资费用 unacknowledged financial charges "o+?vx-
108 2811 专项应付款 special accounts payable vRH^
en
109 2901 递延所得税负债 deferred income tax liabilities ; ?f+
三、共同类 _Iminet
112 3101 衍生工具 derivative tool QK?V^E
113 3201 套期工具 arbitrage tool XrM+DQ;
114 3202 被套期项目 arbitrage project CDM6o!ur3
四、所有者权益类 'x{oAtCP9
115 4001 实收资本 paid-up capital )M.s<Y
116 4002 资本公积 contributed surplus gy%.+!4>v`
117 4101 盈余公积 earned surplus g kO^J{_@q
119 4103 本年利润 profit for the current year 7tXy3-~biz
120 4104 利润分配 allocation of profits l>K+4
121 4201 库存股 treasury stock z`IW[N7Z
五、成本类 2=- .@,6
122 5001 生产成本 production cost 3 nG.ah
123 5101 制造费用 cost of production \894 Jqh
124 5201 劳务成本 service cost Sc]K-]1(H
125 5301 研发支出 research and development expenditures 3s/1\m%
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor CyR` &u
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ,eBC]4)B6
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ~*7$aj
六、损益类 TdgK.g 4
129 6001 主营业务收入 main business income tO{{ci$-T
130 6011 利息收入 金融共用 interest income financial sharing l<w7
\a6
135 6051 其他业务收入 other business income LW v<mtuYf
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 4?1Qe\A^
137 6101 公允价值变动损益 sound value flexible loss and profit y
62f{ks_/
138 6111 投资收益 income on investment D#L(ZlD4
142 6301 营业外收入 nonrevenue receipt ,Q56A#Y \
143 6401 主营业务成本 main business cost ]B,tCBt
144 6402 其他业务支出 other business expense h40;Q<D
145 6405 营业税金及附加 business tariff and annex ~jL%l
146 6411 利息支出 金融共用 interest expense financial sharing `jGeS[FhR
155 6601 销售费用 marketing cost O3@DU#N&s
156 6602 管理费用 managing cost >^~^#MT
157 6603 财务费用 financial cost ?4%H(k5A
158 6604 勘探费用 exploration expense a~7D 4G
159 6701 资产减值损失 loss from asset devaluation #+1|O;PB#
160 6711 营业外支出 nonoperating expense _K9`o^g%PJ
161 6801 所得税 income tax gSwV:hm
162 6901 以前年度损益调整 prior year profit and loss adjustment
