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一、资产类 -7Bg5{FA
1 1001 库存现金 cash on hand ( $nQmr;t
2 1002 银行存款 bank deposit joz0D!-"#
5 1015 其他货币资金 other monetary capital 3</W}]$)p
9 1101 交易性金融资产 transaction monetary assets s(Y2]X4
(
11 1121 应收票据 notes receivable KvjsibI/Y
12 1122 应收账款 Account receivable b> h
L*9
13 1123 预付账款 account prepaid Q~R% |Q{&
14 1131 应收股利 dividend receivable
aD^jlt
15 1132 应收利息 accrued interest receivable ;!S i_b2
21 1231 其他应收款 accounts receivable-others HP Mj+
xH
22 1241 坏账准备 had debts reserve C '~E q3
28 1401 材料采购 procurement of materials ^HhV ?Iqg
29 1402 在途物资 materials in transit _- |/$ jZ
30 1403 原材料 raw materials sU(<L0
32 1406 库存商品 commodity stocks mE\)j*Nnv
33 1407 发出商品 goods in transit e 0<Wed
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles q2 b>Z6!5
42 1461 存货跌价准备 reserve against stock price declining VTUSM{TC
43 1501 待摊费用 fees to be apportioned ' !2NS v
45 1521 持有至到期投资 hold investment due redMlHM
46 1522 持有至到期投资减值准备 hold investment due reduction reserve T mK[^
47 1523 可供出售金融资产 financial assets available for sale lY&Sx{ -
48 1524 长期股权投资 long-term stock ownership investment P b-4$n2c
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve oeYUsnsbi
50 1526 投资性房地产 investment real eastate }}qY,@eeX
51 1531 长期应收款 long-term account receivable (` &SV$m
52 1541 未实现融资收益 unrealized financing income H Y~[/H+:
54 1601 固定资产 permanent assets _z=yt t9D
55 1602 累计折旧 accumulated depreciation +H:}1sT;n
56 1603 固定资产减值准备permanent assets reduction reserve QE|x[?7e,!
57 1604 在建工程 construction in process *(s0X[-
58 1605 工程物资 engineer material k4 d;4D?
59 1606 固定资产清理 disposal of fixed assets CwM 1
_3cE
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing i>7]9gBm1q
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing q eDX G
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture tmd{G x}c
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 o)f$ 7.
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 5dX /<
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 7{tU'`P>
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation n-9a 0_{k
67 1701 无形资产 intangible assets ( Sjlm^bca
68 1702 累计摊销 accumulated amortization n8E3w:A-
69 1703 无形资产减值准备 intangible assets reduction reserve nx(jYXVT
70 1711 商誉 business reputation KVevvy)W
71 1801 长期待摊费用 long-term deferred expenses d]USk&8
72 1811 递延所得税资产 deferred income tax assets u9{SG^
73 1901 待处理财产损溢 waiting assets profit and loss U2
)?[C1q{
二、负债类 debt group P~#LbUP(
74 2001 短期借款 short-term loan 'l < Oj&E
81 2101 交易性金融负债 transaction financial liabilities
[b+B"f6
83 2201 应付票据 notes payable ^ -L nO%h?
84 2202 应付账款 account payable wV\7
85 2205 预收账款 item received in advance _?]W%R|
86 2211 应付职工薪酬 employee pay payable Ei<m/ v
87 2221 应交税费 tax payable 8=@f l
K
88 2231 应付股利 dividend payable x~ i\*Ox^
89 2232 应付利息 interest payable (}5 }; v
90 2241 其他应付款 other account payable j u&v4]
97 2401 预提费用 withholding expenses e,xJ%f
98 2411 预计负债 estimated liabilities }vU^g PH
99 2501 递延收益 deferred income f %3MDI
100 2601 长期借款 money borrowed for long term HzL~B#
101 2602 长期债券 long-term bond Ey.%:
O-Dv
106 2801 长期应付款 long-term account payable Scug
wSB
107 2802 未确认融资费用 unacknowledged financial charges
1LaJ
hrp?
108 2811 专项应付款 special accounts payable F~0iJnF
109 2901 递延所得税负债 deferred income tax liabilities TS`m&N{i")
三、共同类 XqU0AbQ
112 3101 衍生工具 derivative tool Z`f?7/"B
113 3201 套期工具 arbitrage tool \T[OF8yhW
114 3202 被套期项目 arbitrage project ,k1ns?i9KH
四、所有者权益类 <`WD
Ni$Y
115 4001 实收资本 paid-up capital Y3#8]Z_"}O
116 4002 资本公积 contributed surplus $VjMd f
117 4101 盈余公积 earned surplus ] *U+nG
119 4103 本年利润 profit for the current year \?w Ks
120 4104 利润分配 allocation of profits \PD%=~
121 4201 库存股 treasury stock
.:XX c
五、成本类 V*r/0|vd
122 5001 生产成本 production cost lD'^ 6
123 5101 制造费用 cost of production .AQTUd(_
124 5201 劳务成本 service cost mG1!~}[
125 5301 研发支出 research and development expenditures CfO{KiM(2
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor {H>Tv ,v|
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor }
@
[!%hE
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor v-8{ mK`9\
六、损益类 S?zP;
iFj
129 6001 主营业务收入 main business income I]HLWF
130 6011 利息收入 金融共用 interest income financial sharing h+7U'+|%A
135 6051 其他业务收入 other business income x[fp7*TiG
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Xg l
%2'
137 6101 公允价值变动损益 sound value flexible loss and profit m^zD']
138 6111 投资收益 income on investment ul
b0B
"
142 6301 营业外收入 nonrevenue receipt >Hmho'
143 6401 主营业务成本 main business cost j+>[~c;0)
144 6402 其他业务支出 other business expense )y6
145 6405 营业税金及附加 business tariff and annex 'f0R/6h\3s
146 6411 利息支出 金融共用 interest expense financial sharing oGyoU#z#
155 6601 销售费用 marketing cost q,_E HPc
156 6602 管理费用 managing cost tKeozV[V
157 6603 财务费用 financial cost H@1q
U|4
158 6604 勘探费用 exploration expense Unansk
159 6701 资产减值损失 loss from asset devaluation ] T(qk
160 6711 营业外支出 nonoperating expense (#x&Y#5
161 6801 所得税 income tax aK(e%Ed t"
162 6901 以前年度损益调整 prior year profit and loss adjustment
