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一、资产类 F{a0X0ru~
1 1001 库存现金 cash on hand -o=P85V
2 1002 银行存款 bank deposit hP'~
5 1015 其他货币资金 other monetary capital 8:3oH!n
9 1101 交易性金融资产 transaction monetary assets TFiuz;*|
11 1121 应收票据 notes receivable 'sT}DX(7M
12 1122 应收账款 Account receivable w7=D6`
13 1123 预付账款 account prepaid PCV
58n3
14 1131 应收股利 dividend receivable 7Va#{Y;Zy
15 1132 应收利息 accrued interest receivable 3B!&ow<rt
21 1231 其他应收款 accounts receivable-others o$[a4I
22 1241 坏账准备 had debts reserve pq/FLYiv
28 1401 材料采购 procurement of materials >oM9~7f
29 1402 在途物资 materials in transit ,H#qgnp
30 1403 原材料 raw materials mh!N^[=n
32 1406 库存商品 commodity stocks eR#gG^o8
33 1407 发出商品 goods in transit (hRgYwUa<
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles f)u*Q!BDD
42 1461 存货跌价准备 reserve against stock price declining V7KtbL#
43 1501 待摊费用 fees to be apportioned YoSo0fQA
45 1521 持有至到期投资 hold investment due U5@TaGbx
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Cu)%s
47 1523 可供出售金融资产 financial assets available for sale hJ$C%1;
48 1524 长期股权投资 long-term stock ownership investment .,d$%lN
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve SoXX}<~E4
50 1526 投资性房地产 investment real eastate wB1-|=K1
51 1531 长期应收款 long-term account receivable !}Woo$#ND
52 1541 未实现融资收益 unrealized financing income vV:MS O'r
54 1601 固定资产 permanent assets rw=UK`
55 1602 累计折旧 accumulated depreciation E7Gi6w~\
56 1603 固定资产减值准备permanent assets reduction reserve &kXGWp
57 1604 在建工程 construction in process s)o,Fi
58 1605 工程物资 engineer material _.Z&<.lJ
59 1606 固定资产清理 disposal of fixed assets kMJQeo79
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing HwVgT"
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?@g;[310`
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture LS2ek*FJO
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 _x,-d|9bd
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #(26t _a
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 V{AH\IV-
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation K[ Egwk7
67 1701 无形资产 intangible assets ziB]S@U
68 1702 累计摊销 accumulated amortization 0$F
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69 1703 无形资产减值准备 intangible assets reduction reserve k_En_\c?p2
70 1711 商誉 business reputation P"~qio-
71 1801 长期待摊费用 long-term deferred expenses pdcwq~4~%
72 1811 递延所得税资产 deferred income tax assets ZB_16&2Ow
73 1901 待处理财产损溢 waiting assets profit and loss E
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二、负债类 debt group b*6c.o
74 2001 短期借款 short-term loan ?-.Ep0/
81 2101 交易性金融负债 transaction financial liabilities 2=!3[>
B
83 2201 应付票据 notes payable |Ad6~E+aL-
84 2202 应付账款 account payable vhE}{ED
85 2205 预收账款 item received in advance |/T<]+X;
86 2211 应付职工薪酬 employee pay payable sJHy=z0m
87 2221 应交税费 tax payable KHc/x8^9
88 2231 应付股利 dividend payable WV!kA_
89 2232 应付利息 interest payable Vx7Dl{?{'
90 2241 其他应付款 other account payable wCC~tuTpr
97 2401 预提费用 withholding expenses ^*?B)D =,
98 2411 预计负债 estimated liabilities kb}]sj
99 2501 递延收益 deferred income dPyBY
]`
100 2601 长期借款 money borrowed for long term }Nd`;d
101 2602 长期债券 long-term bond D?*sdm9r`
106 2801 长期应付款 long-term account payable ZimMjZ%4
107 2802 未确认融资费用 unacknowledged financial charges vElL.<..
108 2811 专项应付款 special accounts payable asmW
W8lz
109 2901 递延所得税负债 deferred income tax liabilities "
6*Kgf2G
三、共同类 13_+$DhU-L
112 3101 衍生工具 derivative tool >gOI]*!5
113 3201 套期工具 arbitrage tool h2/1S{/n]
114 3202 被套期项目 arbitrage project G(|(y=ck
四、所有者权益类 p$b=r+1f
115 4001 实收资本 paid-up capital q:~`7I
116 4002 资本公积 contributed surplus Ef
r
kB"
117 4101 盈余公积 earned surplus SFk
11
119 4103 本年利润 profit for the current year _G}CD|Kx
120 4104 利润分配 allocation of profits ubN"(F:!-S
121 4201 库存股 treasury stock s?Qb{
五、成本类 !>kv.`|7~
122 5001 生产成本 production cost FOUs=
E[
123 5101 制造费用 cost of production lJ>QTZH!wW
124 5201 劳务成本 service cost ZTPOD.:#
125 5301 研发支出 research and development expenditures G}?P
r4Gj
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor GZhfA ;O,
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor X^_+%U
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor A2O_
pbQti
六、损益类 s=%+o&B
129 6001 主营业务收入 main business income CXP $bt}
130 6011 利息收入 金融共用 interest income financial sharing v YmtpKNj%
135 6051 其他业务收入 other business income RzY`^A6G6
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance { d2f)ra.
137 6101 公允价值变动损益 sound value flexible loss and profit b\|p
138 6111 投资收益 income on investment * /Ry6Yu
142 6301 营业外收入 nonrevenue receipt 9bcy
PN
143 6401 主营业务成本 main business cost @tv];t
144 6402 其他业务支出 other business expense nXeK,C
145 6405 营业税金及附加 business tariff and annex tU2t oV
146 6411 利息支出 金融共用 interest expense financial sharing b
mq XP
155 6601 销售费用 marketing cost 6`5
@E\"E
156 6602 管理费用 managing cost t ]I(98pY
157 6603 财务费用 financial cost f$S
QhK5`
158 6604 勘探费用 exploration expense m)]fJ_
159 6701 资产减值损失 loss from asset devaluation b\Xu1>
160 6711 营业外支出 nonoperating expense 4ysdna\+
161 6801 所得税 income tax
Z"%
O&O
162 6901 以前年度损益调整 prior year profit and loss adjustment