x<1t/o
一、资产类 =h,J!0Y
1 1001 库存现金 cash on hand bA\(oD+:
2 1002 银行存款 bank deposit VfkQc$/
5 1015 其他货币资金 other monetary capital vY);7
9 1101 交易性金融资产 transaction monetary assets x{9$4d
11 1121 应收票据 notes receivable z C7 b
12 1122 应收账款 Account receivable _@! yj
13 1123 预付账款 account prepaid V>& 1;n
14 1131 应收股利 dividend receivable ~mC>G 4y$a
15 1132 应收利息 accrued interest receivable 9;fs'R
21 1231 其他应收款 accounts receivable-others dZuPR
22 1241 坏账准备 had debts reserve 0.0r?T
28 1401 材料采购 procurement of materials
FXh*!%"*
29 1402 在途物资 materials in transit
j9f[){m`
30 1403 原材料 raw materials 7[:?VXQ
32 1406 库存商品 commodity stocks FYIz_GTk
33 1407 发出商品 goods in transit _V(FHjY
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles o ]@'R<F(u
42 1461 存货跌价准备 reserve against stock price declining : $N43_Wb
43 1501 待摊费用 fees to be apportioned 58t~? 2E
45 1521 持有至到期投资 hold investment due vQ8$C 3
46 1522 持有至到期投资减值准备 hold investment due reduction reserve z-^/<u1p
47 1523 可供出售金融资产 financial assets available for sale -q&7q
48 1524 长期股权投资 long-term stock ownership investment &Xh=bM'/%m
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve bK k7w#y
50 1526 投资性房地产 investment real eastate {hVc,\A
51 1531 长期应收款 long-term account receivable RmJ|g<
52 1541 未实现融资收益 unrealized financing income K6s tkDhb
54 1601 固定资产 permanent assets BFZ\\rN`
55 1602 累计折旧 accumulated depreciation *%3%Zj,{
56 1603 固定资产减值准备permanent assets reduction reserve 4Y2!q$}I+
57 1604 在建工程 construction in process tdCD!rV`{
58 1605 工程物资 engineer material 1}7Q2Ad w
59 1606 固定资产清理 disposal of fixed assets ^$N}[1
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing (bX77 Xr
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ajy+%sXf=
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4x2
;@Pd
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 Y"n$
d0%
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture G1
=/G
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 U.$7=Zl8t
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 6UK}?+r~
67 1701 无形资产 intangible assets j>}<FW-N
68 1702 累计摊销 accumulated amortization e5s=@-[
69 1703 无形资产减值准备 intangible assets reduction reserve z0jF.ub
70 1711 商誉 business reputation "f
Ni3<x]
71 1801 长期待摊费用 long-term deferred expenses ?oD]J
72 1811 递延所得税资产 deferred income tax assets CDT%/9+-
73 1901 待处理财产损溢 waiting assets profit and loss 2C@ui728
二、负债类 debt group u ?
}T)B
74 2001 短期借款 short-term loan nNEIwlj;
81 2101 交易性金融负债 transaction financial liabilities h1(GzL%i_
83 2201 应付票据 notes payable RBA{!
84 2202 应付账款 account payable 'yw7|i2
85 2205 预收账款 item received in advance Ag82tDL[u
86 2211 应付职工薪酬 employee pay payable F?!X<N{
87 2221 应交税费 tax payable ,.K}uW
88 2231 应付股利 dividend payable Rxf.@E
89 2232 应付利息 interest payable q-3e^-S*
90 2241 其他应付款 other account payable 8fH.E
97 2401 预提费用 withholding expenses O>M4%p
98 2411 预计负债 estimated liabilities ]\.3<^
99 2501 递延收益 deferred income Ih;I&D+e;
100 2601 长期借款 money borrowed for long term i?+>,r@\p
101 2602 长期债券 long-term bond Mb1K:U
106 2801 长期应付款 long-term account payable KE_GC ;bQ
107 2802 未确认融资费用 unacknowledged financial charges K:JM*4W
108 2811 专项应付款 special accounts payable 67{3/(`x
109 2901 递延所得税负债 deferred income tax liabilities x\R%hGt
三、共同类 *#| lhf'
112 3101 衍生工具 derivative tool pR,eus;8
113 3201 套期工具 arbitrage tool 8rNRQOXOa
114 3202 被套期项目 arbitrage project :&'[#%h8
四、所有者权益类 6+iZJgwAy
115 4001 实收资本 paid-up capital V49[XX
116 4002 资本公积 contributed surplus Wu1">|
117 4101 盈余公积 earned surplus 1UwpLd
119 4103 本年利润 profit for the current year iiWm>yy
120 4104 利润分配 allocation of profits \G~<O071
121 4201 库存股 treasury stock ~\QN.a
五、成本类 dBG5IOD
122 5001 生产成本 production cost 5ieF8F%
123 5101 制造费用 cost of production +FGw)>g8'm
124 5201 劳务成本 service cost q
qFN4AO
125 5301 研发支出 research and development expenditures +*')0I
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor LPRvzlY=
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor "Ei' FM
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor l.Yq4qW
六、损益类 lI&5.,2MP
129 6001 主营业务收入 main business income tm#[.
130 6011 利息收入 金融共用 interest income financial sharing GX@=b6#-
135 6051 其他业务收入 other business income ol #4AU`
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance #FwTV@
137 6101 公允价值变动损益 sound value flexible loss and profit SU$%nK )
138 6111 投资收益 income on investment ebTwU]Nb
142 6301 营业外收入 nonrevenue receipt _C&XwCIm
143 6401 主营业务成本 main business cost 6z3`*B
144 6402 其他业务支出 other business expense Tz<@k
145 6405 营业税金及附加 business tariff and annex -SeHz.`N
146 6411 利息支出 金融共用 interest expense financial sharing 7+c}D>/`
:
155 6601 销售费用 marketing cost ^dP]3D1
@
156 6602 管理费用 managing cost j3$\+<m]
157 6603 财务费用 financial cost !gX(Vh*k
158 6604 勘探费用 exploration expense Jbv66)0M
159 6701 资产减值损失 loss from asset devaluation /-%0y2"7
160 6711 营业外支出 nonoperating expense 7A6Qrfw
161 6801 所得税 income tax HK_Vk\e
162 6901 以前年度损益调整 prior year profit and loss adjustment