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一、资产类 ,gM:s}l!dJ
1 1001 库存现金 cash on hand Cs\jPh;"
2 1002 银行存款 bank deposit yb)qg]2
5 1015 其他货币资金 other monetary capital "rfBYl`
9 1101 交易性金融资产 transaction monetary assets gdg``U;)p
11 1121 应收票据 notes receivable z:
12 1122 应收账款 Account receivable fsWIz1K
13 1123 预付账款 account prepaid ;}M&fXFp"|
14 1131 应收股利 dividend receivable LOr( HgyC
15 1132 应收利息 accrued interest receivable $=`d[04
21 1231 其他应收款 accounts receivable-others LFr$h`_D5
22 1241 坏账准备 had debts reserve '=eVem=
28 1401 材料采购 procurement of materials gVy`||z
29 1402 在途物资 materials in transit TuaP
30 1403 原材料 raw materials !6z{~Z:
32 1406 库存商品 commodity stocks S]Di1E^r;_
33 1407 发出商品 goods in transit @1' Y/dCyD
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles w9mAeGy
E
42 1461 存货跌价准备 reserve against stock price declining 3}fhU{-c
43 1501 待摊费用 fees to be apportioned `U|zNizO
45 1521 持有至到期投资 hold investment due 1Dhu5ht
46 1522 持有至到期投资减值准备 hold investment due reduction reserve }%<_>b\
47 1523 可供出售金融资产 financial assets available for sale O1wo
KkfV
48 1524 长期股权投资 long-term stock ownership investment ~Nf|,{[(5
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve a5/Dz&>j6
50 1526 投资性房地产 investment real eastate #?,"/Btq
51 1531 长期应收款 long-term account receivable E|jU8qz>P
52 1541 未实现融资收益 unrealized financing income Pc7p2
54 1601 固定资产 permanent assets cYXL3)p*Q
55 1602 累计折旧 accumulated depreciation {oR@'^N
56 1603 固定资产减值准备permanent assets reduction reserve .}uri1k"@k
57 1604 在建工程 construction in process FvO,* r9
58 1605 工程物资 engineer material 1 o_6WU
59 1606 固定资产清理 disposal of fixed assets F S$8F
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing nJ/}b/A{
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing mahNQ5 W*)
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture MmePhHf
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 l N0u1)'2
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture SXN]
${
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation ledr[)
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation tkkh<5{C
67 1701 无形资产 intangible assets D;jbZ9
68 1702 累计摊销 accumulated amortization z#rp8-HUDS
69 1703 无形资产减值准备 intangible assets reduction reserve %
iJ}
H6m
70 1711 商誉 business reputation ^dsj1#3z
71 1801 长期待摊费用 long-term deferred expenses ^".6~{
72 1811 递延所得税资产 deferred income tax assets 3 TTQff
73 1901 待处理财产损溢 waiting assets profit and loss n3qRt
二、负债类 debt group wZW\r!Us
74 2001 短期借款 short-term loan ~jmI`X/
81 2101 交易性金融负债 transaction financial liabilities )qOcx
I
83 2201 应付票据 notes payable @`8a3sL)
84 2202 应付账款 account payable ez)Ks`
85 2205 预收账款 item received in advance k g Rys
86 2211 应付职工薪酬 employee pay payable 3-)}.8F
87 2221 应交税费 tax payable 3 `mtc@*
88 2231 应付股利 dividend payable 25j\p{*
89 2232 应付利息 interest payable m6]6!_
90 2241 其他应付款 other account payable pn){v
97 2401 预提费用 withholding expenses %+<1X?;,Fq
98 2411 预计负债 estimated liabilities vy2"B ch
99 2501 递延收益 deferred income 9_e_Ne`i`?
100 2601 长期借款 money borrowed for long term b&
-8/t
101 2602 长期债券 long-term bond R*XZPzg%
106 2801 长期应付款 long-term account payable *!{&n*N
107 2802 未确认融资费用 unacknowledged financial charges `&xdS H
108 2811 专项应付款 special accounts payable |F<%gJ
109 2901 递延所得税负债 deferred income tax liabilities C*B5"s"
三、共同类 0vBQzM Q
112 3101 衍生工具 derivative tool pG"hZB3)
113 3201 套期工具 arbitrage tool hY!>>
114 3202 被套期项目 arbitrage project (I'{
pF)
四、所有者权益类 inZ0iU9dy
115 4001 实收资本 paid-up capital :nc%:z=O
116 4002 资本公积 contributed surplus &GvSgdttv
117 4101 盈余公积 earned surplus |"9vq<`
119 4103 本年利润 profit for the current year W- nS{v(
120 4104 利润分配 allocation of profits RrYNtc
121 4201 库存股 treasury stock m_BpY9c]5
五、成本类 LU`)
122 5001 生产成本 production cost LP'q$iB!
123 5101 制造费用 cost of production v0tFU!Q%
124 5201 劳务成本 service cost OYn
5k6
125 5301 研发支出 research and development expenditures {4f%UnSz(
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor TcJJ"
[0
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor !M9mX%UQ
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor rd$T6!I
六、损益类 -U?%A:,a|
129 6001 主营业务收入 main business income AN[pjC<
130 6011 利息收入 金融共用 interest income financial sharing cfg.&P>
135 6051 其他业务收入 other business income )1R[X!KQ7
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance @H(7Mt
137 6101 公允价值变动损益 sound value flexible loss and profit 5J&Gc;[p
138 6111 投资收益 income on investment <S6?L[_
142 6301 营业外收入 nonrevenue receipt Aw4)=-LKO
143 6401 主营业务成本 main business cost SMRCG"3qwA
144 6402 其他业务支出 other business expense ="%887e
145 6405 营业税金及附加 business tariff and annex "{H{-`Ni
146 6411 利息支出 金融共用 interest expense financial sharing Yl$@/xAa
155 6601 销售费用 marketing cost >9#) obw
156 6602 管理费用 managing cost &TrL!9FtJ
157 6603 财务费用 financial cost .pm%qEh
158 6604 勘探费用 exploration expense @Gw]cm
159 6701 资产减值损失 loss from asset devaluation )J+rt^4|
160 6711 营业外支出 nonoperating expense DRXUQH
161 6801 所得税 income tax KM"?l<x0Y
162 6901 以前年度损益调整 prior year profit and loss adjustment