cU`sA_f
一、资产类 ? dD<KCbP,
1 1001 库存现金 cash on hand _hK83s4
2 1002 银行存款 bank deposit 4|PNsHXt
5 1015 其他货币资金 other monetary capital !4gyrNS
9 1101 交易性金融资产 transaction monetary assets =[X..<bW9:
11 1121 应收票据 notes receivable N^u,C$zP9C
12 1122 应收账款 Account receivable Tno[LP,
13 1123 预付账款 account prepaid d`M]>EDXp
14 1131 应收股利 dividend receivable Av3qoH)[<
15 1132 应收利息 accrued interest receivable aVI%FycYo
21 1231 其他应收款 accounts receivable-others b ] W^_
22 1241 坏账准备 had debts reserve 7F=Xn@ _
28 1401 材料采购 procurement of materials g8I=s7cnb
29 1402 在途物资 materials in transit ?z
"fp$
30 1403 原材料 raw materials wTT_jyH)
32 1406 库存商品 commodity stocks s*blZdP
33 1407 发出商品 goods in transit Ai99:J2k
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles HkH
!B.H]
42 1461 存货跌价准备 reserve against stock price declining ^g[,}t:/d
43 1501 待摊费用 fees to be apportioned i Eh
-
45 1521 持有至到期投资 hold investment due =v(MdjwFl
46 1522 持有至到期投资减值准备 hold investment due reduction reserve +}MV$X
47 1523 可供出售金融资产 financial assets available for sale 86.LkwlqoH
48 1524 长期股权投资 long-term stock ownership investment Q"2t:
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 0H|U9
50 1526 投资性房地产 investment real eastate g\Gx
oR
51 1531 长期应收款 long-term account receivable oN0p$/La
52 1541 未实现融资收益 unrealized financing income .Vy*p")"
54 1601 固定资产 permanent assets d~lB4
55 1602 累计折旧 accumulated depreciation -]!m4xvK
56 1603 固定资产减值准备permanent assets reduction reserve ]{`
8C
57 1604 在建工程 construction in process J?Y1G<&
58 1605 工程物资 engineer material q;Y9_5S
59 1606 固定资产清理 disposal of fixed assets 'eKv
t5&@
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Mo4#UV
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing m~upTQz
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture UIpW#t
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 ppwjr
+
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ]klP.&I/0
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 QH_0U`3
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation &3jq'@6
67 1701 无形资产 intangible assets x2 s%qZ#
68 1702 累计摊销 accumulated amortization XET'XJWF%
69 1703 无形资产减值准备 intangible assets reduction reserve 8XwZJ\5
70 1711 商誉 business reputation urJ>dw?FI
71 1801 长期待摊费用 long-term deferred expenses +Xb )bfN
72 1811 递延所得税资产 deferred income tax assets FW?zJ
73 1901 待处理财产损溢 waiting assets profit and loss N
k~Xz
二、负债类 debt group Y Mes314"
74 2001 短期借款 short-term loan ]Bpdb'
81 2101 交易性金融负债 transaction financial liabilities xjm|ewo
83 2201 应付票据 notes payable t>W^^'=E
84 2202 应付账款 account payable ,&wTUS\
85 2205 预收账款 item received in advance ||{V*"+\
86 2211 应付职工薪酬 employee pay payable Q}a, f75
87 2221 应交税费 tax payable aD2+9?m
88 2231 应付股利 dividend payable 'Gn-8r+
89 2232 应付利息 interest payable t}Z*2=DO
90 2241 其他应付款 other account payable R"j6 w[tn
97 2401 预提费用 withholding expenses FQV]/
98 2411 预计负债 estimated liabilities @uIY+_E40g
99 2501 递延收益 deferred income WK{{U$:$
100 2601 长期借款 money borrowed for long term Qv3g
4iJ
101 2602 长期债券 long-term bond M?61g(
106 2801 长期应付款 long-term account payable $On
107 2802 未确认融资费用 unacknowledged financial charges 5if4eitS
108 2811 专项应付款 special accounts payable - EwtO4vLJ
109 2901 递延所得税负债 deferred income tax liabilities GCw<jHw
三、共同类 'f+g`t?
112 3101 衍生工具 derivative tool 2u0dn?9\
113 3201 套期工具 arbitrage tool Z */*P4\
114 3202 被套期项目 arbitrage project LGxQ>f[V
四、所有者权益类 oiG@_YtR
115 4001 实收资本 paid-up capital *O`76+iZ|_
116 4002 资本公积 contributed surplus Ch`nDIne
117 4101 盈余公积 earned surplus kR
C0iTV'I
119 4103 本年利润 profit for the current year gq$]jWtCD
120 4104 利润分配 allocation of profits Dy>U=(S
121 4201 库存股 treasury stock nm[ yp3B
五、成本类 |2yTt*!-r
122 5001 生产成本 production cost =:fFu,+{
123 5101 制造费用 cost of production un+U_|>c
124 5201 劳务成本 service cost h6!o,qw"
125 5301 研发支出 research and development expenditures Tk9/1C{8
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \u|8M
EB
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor owYSR?aG
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor #MZ0Sd8]&
六、损益类 N9W\>hKaeh
129 6001 主营业务收入 main business income aL wd#/!
130 6011 利息收入 金融共用 interest income financial sharing wH:'5+u:6
135 6051 其他业务收入 other business income qO5.NIs
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance QlbhQkn
137 6101 公允价值变动损益 sound value flexible loss and profit (#w8/@JxF
138 6111 投资收益 income on investment NNWbbU3wjh
142 6301 营业外收入 nonrevenue receipt bLx70
$
143 6401 主营业务成本 main business cost bL=32YS
144 6402 其他业务支出 other business expense (7P{k<
5
145 6405 营业税金及附加 business tariff and annex >R5qhVYFb
146 6411 利息支出 金融共用 interest expense financial sharing ~=t,g S
155 6601 销售费用 marketing cost <h_lc}o/
156 6602 管理费用 managing cost 4<`x*8`
,
157 6603 财务费用 financial cost By 3/vb)M5
158 6604 勘探费用 exploration expense '/gw`MJ
159 6701 资产减值损失 loss from asset devaluation OL{U^uOhY
160 6711 营业外支出 nonoperating expense 5t$ZEp-
161 6801 所得税 income tax Fm\
h883\
162 6901 以前年度损益调整 prior year profit and loss adjustment