z hFk84
一、资产类 B$cx
'_zF
1 1001 库存现金 cash on hand p&ml$N9fd
2 1002 银行存款 bank deposit Z]Iyj
97
5 1015 其他货币资金 other monetary capital 2d Px s:8&
9 1101 交易性金融资产 transaction monetary assets zMQ|j_l9E
11 1121 应收票据 notes receivable Gm1vVHAxv
12 1122 应收账款 Account receivable H&zhYKw
13 1123 预付账款 account prepaid l<#*[TJ
14 1131 应收股利 dividend receivable "Hw%@
15 1132 应收利息 accrued interest receivable 5UHxB"`C
21 1231 其他应收款 accounts receivable-others f;
1C)
22 1241 坏账准备 had debts reserve ,l_n:H+"F
28 1401 材料采购 procurement of materials
[{!5{k!
29 1402 在途物资 materials in transit A1,- qv1s
30 1403 原材料 raw materials U
i ~*]
32 1406 库存商品 commodity stocks p6'wg#15
33 1407 发出商品 goods in transit N/fH% AtM
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles oZ(T`5
42 1461 存货跌价准备 reserve against stock price declining tkGJ!
aUt
43 1501 待摊费用 fees to be apportioned _ s[v:c
45 1521 持有至到期投资 hold investment due BnLWC
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
|%~sU,Y\(
47 1523 可供出售金融资产 financial assets available for sale .2
/$ !'E
48 1524 长期股权投资 long-term stock ownership investment .\>I
-
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve bqDHLoB\1
50 1526 投资性房地产 investment real eastate Fv6<Cz6L
51 1531 长期应收款 long-term account receivable m*S[oy&
52 1541 未实现融资收益 unrealized financing income zbDM+;
54 1601 固定资产 permanent assets va/$dD9
55 1602 累计折旧 accumulated depreciation ^l\^\>8
56 1603 固定资产减值准备permanent assets reduction reserve \k
Gi5G]
57 1604 在建工程 construction in process Qm X(s
58 1605 工程物资 engineer material r%/*,lLO
59 1606 固定资产清理 disposal of fixed assets Q0j$u[x6s
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing V5{^R+_)Ya
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing &zYo
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 2 nRL;[L*.
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 g qRwN p
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture {~"6/L
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 ?Q)z5i'g#
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2$O@T]
67 1701 无形资产 intangible assets ]7, mo
68 1702 累计摊销 accumulated amortization *XK9-%3
69 1703 无形资产减值准备 intangible assets reduction reserve B|Rnh;B-
70 1711 商誉 business reputation x`vIY-DS
71 1801 长期待摊费用 long-term deferred expenses r%g?.4o*b
72 1811 递延所得税资产 deferred income tax assets xNh#= 6__9
73 1901 待处理财产损溢 waiting assets profit and loss w8Mi:;6
二、负债类 debt group ='0f#>0Q
74 2001 短期借款 short-term loan -/.Xf<y58
81 2101 交易性金融负债 transaction financial liabilities |QvG;{!
83 2201 应付票据 notes payable YEWHr>&Z
84 2202 应付账款 account payable 0UmK S\P
85 2205 预收账款 item received in advance u,e(5LU
86 2211 应付职工薪酬 employee pay payable Oop;Y^gG}
87 2221 应交税费 tax payable .
f V-puE
88 2231 应付股利 dividend payable n#G
I& U
89 2232 应付利息 interest payable 2>3gC_^go
90 2241 其他应付款 other account payable ''Y}Q"
97 2401 预提费用 withholding expenses D/w4u;E@
98 2411 预计负债 estimated liabilities Fs_umy#
99 2501 递延收益 deferred income >a;^=5E
100 2601 长期借款 money borrowed for long term >Udb*76
D
101 2602 长期债券 long-term bond #cBt@SEL'
106 2801 长期应付款 long-term account payable $C UmRi{T
107 2802 未确认融资费用 unacknowledged financial charges .3%eSbt0
108 2811 专项应付款 special accounts payable 6s833Tmb&r
109 2901 递延所得税负债 deferred income tax liabilities aPq9^S*
三、共同类 T{={uzQeJJ
112 3101 衍生工具 derivative tool {g2cm'hD
113 3201 套期工具 arbitrage tool &rX..l
114 3202 被套期项目 arbitrage project -}m#
uUqI
四、所有者权益类 .(,4a<I?%N
115 4001 实收资本 paid-up capital fn zj@_{|
116 4002 资本公积 contributed surplus zn T85#]\@
117 4101 盈余公积 earned surplus %6}S'yL
119 4103 本年利润 profit for the current year v2dCkn /
120 4104 利润分配 allocation of profits pCz;km
121 4201 库存股 treasury stock 2roPZj
五、成本类 sD$
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122 5001 生产成本 production cost b'^OW
123 5101 制造费用 cost of production oAX -Sg-/$
124 5201 劳务成本 service cost aXyu%<@k
125 5301 研发支出 research and development expenditures BYEqTwhT&
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor M#J OX/
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 6u3DxFiTm
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :".:Wd
六、损益类 O~g_rcG
129 6001 主营业务收入 main business income cWl)ZE<hM
130 6011 利息收入 金融共用 interest income financial sharing _7YAF,@vT
135 6051 其他业务收入 other business income mf'N4y%
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 2
*Uwp;0
137 6101 公允价值变动损益 sound value flexible loss and profit .*>LD
138 6111 投资收益 income on investment ch<Fi%)
142 6301 营业外收入 nonrevenue receipt U`JzE"ps]
143 6401 主营业务成本 main business cost <JHU*Z
144 6402 其他业务支出 other business expense />XfK,c-
145 6405 营业税金及附加 business tariff and annex _=jc%@]1y
146 6411 利息支出 金融共用 interest expense financial sharing >\K<q>*
155 6601 销售费用 marketing cost =y8HOT}8
156 6602 管理费用 managing cost lnW/T --
157 6603 财务费用 financial cost `LnL d;Z
158 6604 勘探费用 exploration expense $=$I^hV
159 6701 资产减值损失 loss from asset devaluation 5j`"@C5;O
160 6711 营业外支出 nonoperating expense %*<k5#Yq
161 6801 所得税 income tax :tM|$TZ
162 6901 以前年度损益调整 prior year profit and loss adjustment