|Q\O%
cb
一、资产类 \$B%TY
1 1001 库存现金 cash on hand Y;uQq-C P
2 1002 银行存款 bank deposit \Aa{]t
5 1015 其他货币资金 other monetary capital [v
V5@nP:
9 1101 交易性金融资产 transaction monetary assets |}07tUq
11 1121 应收票据 notes receivable &$V&gAN
12 1122 应收账款 Account receivable g)M"C x.
13 1123 预付账款 account prepaid `({Bi!%i
14 1131 应收股利 dividend receivable Al0ls
15 1132 应收利息 accrued interest receivable tF&g3)D:NV
21 1231 其他应收款 accounts receivable-others K
K_
22 1241 坏账准备 had debts reserve iKVJ
c=C
28 1401 材料采购 procurement of materials
GLpl
29 1402 在途物资 materials in transit m,X8Cy|vQ
30 1403 原材料 raw materials 1!P\x=Nn_
32 1406 库存商品 commodity stocks ~5@bWJ
33 1407 发出商品 goods in transit G<_<j}=
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Fo: 60)Lr
42 1461 存货跌价准备 reserve against stock price declining 7J6D wh{
43 1501 待摊费用 fees to be apportioned p\).zuEf.
45 1521 持有至到期投资 hold investment due vWh]1G#'p[
46 1522 持有至到期投资减值准备 hold investment due reduction reserve qH9bo-6
47 1523 可供出售金融资产 financial assets available for sale 5?=haGn
48 1524 长期股权投资 long-term stock ownership investment L8WYxJ
k
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve |~d8j'rt
50 1526 投资性房地产 investment real eastate m~;}8ObQE
51 1531 长期应收款 long-term account receivable z:p;Wm
52 1541 未实现融资收益 unrealized financing income N\nxo0sl
54 1601 固定资产 permanent assets Q8GI;`Rb
55 1602 累计折旧 accumulated depreciation n8RE
56 1603 固定资产减值准备permanent assets reduction reserve ENhKuX
57 1604 在建工程 construction in process RO!em~{D*
58 1605 工程物资 engineer material h|Ah\P?o
59 1606 固定资产清理 disposal of fixed assets +!JTEKHKH
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing B ?%g@d-;
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing nb|KIW
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 7mT
iO?/y<
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 vLT$oiN[c
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Ss$/Bh>hN
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 TRJ5m?x
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^NB\[ &
67 1701 无形资产 intangible assets *2^+QKDG
68 1702 累计摊销 accumulated amortization +aoenUm5
69 1703 无形资产减值准备 intangible assets reduction reserve _@L{]6P%V
70 1711 商誉 business reputation ]Dd}^khv
71 1801 长期待摊费用 long-term deferred expenses 3I.0jA#T&/
72 1811 递延所得税资产 deferred income tax assets AbA_s I<;
73 1901 待处理财产损溢 waiting assets profit and loss 1{Kv
二、负债类 debt group (Z |Nz *<
74 2001 短期借款 short-term loan `iZ){JfAH
81 2101 交易性金融负债 transaction financial liabilities 4 >`2vb
83 2201 应付票据 notes payable u_ *DS-
84 2202 应付账款 account payable jV 982Y
85 2205 预收账款 item received in advance 7)zF8V
86 2211 应付职工薪酬 employee pay payable m3']/}xHO
87 2221 应交税费 tax payable sBq6,Iu
88 2231 应付股利 dividend payable /t|Lu@&:Xo
89 2232 应付利息 interest payable !3;KC"o
90 2241 其他应付款 other account payable De^Uc
97 2401 预提费用 withholding expenses IZSJ+KO
98 2411 预计负债 estimated liabilities Y=$PsDh!
99 2501 递延收益 deferred income 1@<PcQBp
100 2601 长期借款 money borrowed for long term S(ky:
101 2602 长期债券 long-term bond ,~nrNkhp
106 2801 长期应付款 long-term account payable ;^f ;<
107 2802 未确认融资费用 unacknowledged financial charges
t#N@0kIX.
108 2811 专项应付款 special accounts payable =pnMV"'9
109 2901 递延所得税负债 deferred income tax liabilities h#~\-j9>
三、共同类 rInZd`\
112 3101 衍生工具 derivative tool yR$ld.[uf
113 3201 套期工具 arbitrage tool nmWo:ox4;(
114 3202 被套期项目 arbitrage project N_liKhq
四、所有者权益类 ESyb34T`
115 4001 实收资本 paid-up capital ,ui=Wi1
116 4002 资本公积 contributed surplus ^hRx{A
117 4101 盈余公积 earned surplus iY;>LJmp
119 4103 本年利润 profit for the current year wi-F@})f#
120 4104 利润分配 allocation of profits "STd ;vR
121 4201 库存股 treasury stock ]y\Wc0q
五、成本类 A81'ca/
122 5001 生产成本 production cost >)*0lfxTZ
123 5101 制造费用 cost of production t$EL3U/(
124 5201 劳务成本 service cost r~YxtBZH+
125 5301 研发支出 research and development expenditures 8Xx4W^*_
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor H~<w*[uT
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor w<SFs#Z
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor )N3XbbV
六、损益类 Ux-i iH#s
129 6001 主营业务收入 main business income ?^gq
130 6011 利息收入 金融共用 interest income financial sharing 1a79]-j
135 6051 其他业务收入 other business income yN{TcX
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance z]Ha
E|j}S
137 6101 公允价值变动损益 sound value flexible loss and profit vX}#wDNP
138 6111 投资收益 income on investment K:q|M?_
142 6301 营业外收入 nonrevenue receipt 3,y zRb
143 6401 主营业务成本 main business cost :y1,OR/k
144 6402 其他业务支出 other business expense t|?eNKVV9'
145 6405 营业税金及附加 business tariff and annex ngOGo =
146 6411 利息支出 金融共用 interest expense financial sharing t_kRYdW 9
155 6601 销售费用 marketing cost
QX$3"AZ~
156 6602 管理费用 managing cost `qm$2
157 6603 财务费用 financial cost Y6RbRcJw
158 6604 勘探费用 exploration expense {NUI8AL46A
159 6701 资产减值损失 loss from asset devaluation 3W3)%[ 5
160 6711 营业外支出 nonoperating expense ?bGk%jjHXM
161 6801 所得税 income tax S1a6uE
162 6901 以前年度损益调整 prior year profit and loss adjustment