9,\AAISi
一、资产类 a MFUj+^
1 1001 库存现金 cash on hand )dEcKH<#
2 1002 银行存款 bank deposit ;pOV; q3j
5 1015 其他货币资金 other monetary capital 5=p<"*zJ
9 1101 交易性金融资产 transaction monetary assets 4^nHq 4_
11 1121 应收票据 notes receivable Iw(
wT_
12 1122 应收账款 Account receivable T \
- x3i
13 1123 预付账款 account prepaid WS.g`%
14 1131 应收股利 dividend receivable n<> ^cD
15 1132 应收利息 accrued interest receivable s~B)xYmyB'
21 1231 其他应收款 accounts receivable-others PU1YR;[Fe
22 1241 坏账准备 had debts reserve Z,O-P9jC
28 1401 材料采购 procurement of materials TqV^\C?
29 1402 在途物资 materials in transit oAB:H\
30 1403 原材料 raw materials r)Zk- !1
32 1406 库存商品 commodity stocks A:z
33 1407 发出商品 goods in transit .H qJ)OH
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles :
)B1|1
42 1461 存货跌价准备 reserve against stock price declining F]>+pU
43 1501 待摊费用 fees to be apportioned ;1nXJ{jKw
45 1521 持有至到期投资 hold investment due /dvr
onG
46 1522 持有至到期投资减值准备 hold investment due reduction reserve P0hr=/h4
47 1523 可供出售金融资产 financial assets available for sale U#iW1jPE2
48 1524 长期股权投资 long-term stock ownership investment gV\Y>y4v
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ycOnPTh
50 1526 投资性房地产 investment real eastate EK0~3HSZ
51 1531 长期应收款 long-term account receivable 2|B@s3a
52 1541 未实现融资收益 unrealized financing income ,C0y3pL
54 1601 固定资产 permanent assets QOrMz`OA
55 1602 累计折旧 accumulated depreciation l. l)w
56 1603 固定资产减值准备permanent assets reduction reserve OQ 4h8,
57 1604 在建工程 construction in process #;@I.
58 1605 工程物资 engineer material bXXX-Xc
59 1606 固定资产清理 disposal of fixed assets Lw(tO0b2H
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing gE=9K @
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1|H4]!7kE
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture dvZlkMm
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 [cznhIvyO
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ru`U/6n
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 FyPG5-
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation sN?Rx}
67 1701 无形资产 intangible assets 3ZyvX]@_
68 1702 累计摊销 accumulated amortization B|$o.$5
69 1703 无形资产减值准备 intangible assets reduction reserve ]$^HGmP
70 1711 商誉 business reputation e00}YWf%
71 1801 长期待摊费用 long-term deferred expenses CH|cK8q
72 1811 递延所得税资产 deferred income tax assets D2gyn-]\
73 1901 待处理财产损溢 waiting assets profit and loss =Bm|9A1
二、负债类 debt group \*b
.f
74 2001 短期借款 short-term loan J:ka@2>|
81 2101 交易性金融负债 transaction financial liabilities t#y,9>6
83 2201 应付票据 notes payable xWK/uE (
84 2202 应付账款 account payable rbIYLVA+V
85 2205 预收账款 item received in advance k4u/vn`&r
86 2211 应付职工薪酬 employee pay payable Q{'4,J-w
87 2221 应交税费 tax payable _JTK$\
88 2231 应付股利 dividend payable } snS~kx
89 2232 应付利息 interest payable /]-yZ0hX0O
90 2241 其他应付款 other account payable wpi$-i`
97 2401 预提费用 withholding expenses BYhiP/^
98 2411 预计负债 estimated liabilities j&a\ K}U!
99 2501 递延收益 deferred income >#l:]T
100 2601 长期借款 money borrowed for long term *!*%~h8V
101 2602 长期债券 long-term bond g"m9[R=]6
106 2801 长期应付款 long-term account payable JXq!v:w6
107 2802 未确认融资费用 unacknowledged financial charges
(#O"
108 2811 专项应付款 special accounts payable VmQ'
109 2901 递延所得税负债 deferred income tax liabilities Qy[S~D_
三、共同类 UQ7]hX9
112 3101 衍生工具 derivative tool -KfK~P3PF
113 3201 套期工具 arbitrage tool r@vt.t0#
114 3202 被套期项目 arbitrage project g"kI1^[nj
四、所有者权益类 '@M"#`#0
115 4001 实收资本 paid-up capital mD&I6F[s
116 4002 资本公积 contributed surplus +r;t]
117 4101 盈余公积 earned surplus C8T0=
o/-`
119 4103 本年利润 profit for the current year "$o>_+U
120 4104 利润分配 allocation of profits BKb#\(95*
121 4201 库存股 treasury stock o~\.jQQxa
五、成本类 ='4)E6ea?
122 5001 生产成本 production cost 'kY/=*=Q
123 5101 制造费用 cost of production /BQqg08@L
124 5201 劳务成本 service cost 9%
NobT
125 5301 研发支出 research and development expenditures |j9aTv
[`
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor GbZ~eI`,2
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor /je
$+
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ?nbu`K6T
六、损益类 JN` $Fq+
129 6001 主营业务收入 main business income #ley3rJW]
130 6011 利息收入 金融共用 interest income financial sharing 3#dz6+
135 6051 其他业务收入 other business income 2Vf242z_
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance {7]maOg>7J
137 6101 公允价值变动损益 sound value flexible loss and profit yFb"
2
138 6111 投资收益 income on investment |#<z\u }
142 6301 营业外收入 nonrevenue receipt i '*!c
143 6401 主营业务成本 main business cost -vT{D$&1
144 6402 其他业务支出 other business expense :#?_4D!r
145 6405 营业税金及附加 business tariff and annex G/(,,T}eG
146 6411 利息支出 金融共用 interest expense financial sharing 'xG J;pY
155 6601 销售费用 marketing cost oPni4^g i
156 6602 管理费用 managing cost _kMHF
157 6603 财务费用 financial cost :3
Hz!iZM
158 6604 勘探费用 exploration expense }d>.Nj#zh
159 6701 资产减值损失 loss from asset devaluation ~TS!5Wiv
160 6711 营业外支出 nonoperating expense Qox /abC
h
161 6801 所得税 income tax 6_u!{
162 6901 以前年度损益调整 prior year profit and loss adjustment