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一、资产类 ,b,t^xX>)
1 1001 库存现金 cash on hand K
]H [A,
2 1002 银行存款 bank deposit /:+MUw7~
5 1015 其他货币资金 other monetary capital 8umW>
9 1101 交易性金融资产 transaction monetary assets =
6.i.(L_S
11 1121 应收票据 notes receivable #m
6W7_
12 1122 应收账款 Account receivable /"
6Gh'
13 1123 预付账款 account prepaid HzZ.q2Zz%
14 1131 应收股利 dividend receivable fIii
15 1132 应收利息 accrued interest receivable *f
k3IvAXu
21 1231 其他应收款 accounts receivable-others aBT8mK -.
22 1241 坏账准备 had debts reserve }@<Ru
28 1401 材料采购 procurement of materials m*rw?nLZ
29 1402 在途物资 materials in transit ueu=$.^;g
30 1403 原材料 raw materials gI{56Z
32 1406 库存商品 commodity stocks "Ax#x
33 1407 发出商品 goods in transit 4)].{Z4q
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 5z@QAQ
42 1461 存货跌价准备 reserve against stock price declining PD`EtkUnv
43 1501 待摊费用 fees to be apportioned *zl-R*bM$
45 1521 持有至到期投资 hold investment due TLT6z[
46 1522 持有至到期投资减值准备 hold investment due reduction reserve !+Zso&
47 1523 可供出售金融资产 financial assets available for sale JVq`v#8
48 1524 长期股权投资 long-term stock ownership investment PmlQW!gfBi
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve B/gI~e0
50 1526 投资性房地产 investment real eastate J 7]LMw7
51 1531 长期应收款 long-term account receivable Z/+H
52 1541 未实现融资收益 unrealized financing income #)z7&nD
54 1601 固定资产 permanent assets \$Aw[
5&t
55 1602 累计折旧 accumulated depreciation Dy^A??A[E}
56 1603 固定资产减值准备permanent assets reduction reserve :,pdR>q%(y
57 1604 在建工程 construction in process Je#vu`.\\
58 1605 工程物资 engineer material Hr!%L*h?
59 1606 固定资产清理 disposal of fixed assets ~NZ}@J{00_
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing |6T"T P
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 8
_|"+Ze
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture R~N'5#.*M
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 pL`)^BJ
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture (/gMtIw
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 i?IV"*Ob1N
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation G[s/M\l
67 1701 无形资产 intangible assets *ez7Q
68 1702 累计摊销 accumulated amortization =
e|
69 1703 无形资产减值准备 intangible assets reduction reserve ](SqLTB+?
70 1711 商誉 business reputation :Nl.< 6+
71 1801 长期待摊费用 long-term deferred expenses 0s%]%2ON
72 1811 递延所得税资产 deferred income tax assets Q0(3ps~H
73 1901 待处理财产损溢 waiting assets profit and loss sp&g
二、负债类 debt group V
u1|5
74 2001 短期借款 short-term loan *(j-jbA
81 2101 交易性金融负债 transaction financial liabilities F?hGt]o
83 2201 应付票据 notes payable P;[>TCs ]8
84 2202 应付账款 account payable i$dF0.}Q
85 2205 预收账款 item received in advance e*hCf5=-
86 2211 应付职工薪酬 employee pay payable l4Q v$
87 2221 应交税费 tax payable $X]Z-RCK3
88 2231 应付股利 dividend payable e<-^
89 2232 应付利息 interest payable mmBZ}V+&=
90 2241 其他应付款 other account payable 2br~Vn0N
97 2401 预提费用 withholding expenses c2Up<#t
98 2411 预计负债 estimated liabilities -< }#ImTN
99 2501 递延收益 deferred income *>J45U(6:
100 2601 长期借款 money borrowed for long term &d i=alvv1
101 2602 长期债券 long-term bond }(v <f*7=n
106 2801 长期应付款 long-term account payable _[8sL^
107 2802 未确认融资费用 unacknowledged financial charges U_1N*XK6$
108 2811 专项应付款 special accounts payable 3?-2~s3gp
109 2901 递延所得税负债 deferred income tax liabilities *Fz#x{zt
三、共同类 AS]jJc^
112 3101 衍生工具 derivative tool {14sI*b16
113 3201 套期工具 arbitrage tool f<l.%B
114 3202 被套期项目 arbitrage project &~sk7iGi
四、所有者权益类 t0+D~F(g
115 4001 实收资本 paid-up capital _T (MMc
116 4002 资本公积 contributed surplus A]AM|2 D
117 4101 盈余公积 earned surplus Aj "SSX!L
119 4103 本年利润 profit for the current year )ioIn`g^-
120 4104 利润分配 allocation of profits ZA8FX
121 4201 库存股 treasury stock avEsX_.
五、成本类 m_,j)A%
122 5001 生产成本 production cost p^i]{"sjbU
123 5101 制造费用 cost of production :IX_}|
124 5201 劳务成本 service cost H <ugc
125 5301 研发支出 research and development expenditures hsHtLH+@
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor =*Y=u6?
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor XaR(~2
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor {pM3f
六、损益类 Cswa5l`af
129 6001 主营业务收入 main business income egy#8U)Z
130 6011 利息收入 金融共用 interest income financial sharing ff<adl-
135 6051 其他业务收入 other business income @d_;p<\l
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance p="K4E8~H
137 6101 公允价值变动损益 sound value flexible loss and profit WDQw)EUl&
138 6111 投资收益 income on investment 4&'_~ qU
142 6301 营业外收入 nonrevenue receipt HK!Vd_&9,
143 6401 主营业务成本 main business cost 8!VFb+
144 6402 其他业务支出 other business expense n9r3CLb[
145 6405 营业税金及附加 business tariff and annex S[L2vM)
146 6411 利息支出 金融共用 interest expense financial sharing {#J1D*?$"
155 6601 销售费用 marketing cost >? ({
156 6602 管理费用 managing cost Oky9GC.a
157 6603 财务费用 financial cost /S\y-M9
158 6604 勘探费用 exploration expense ffE&=eh)
159 6701 资产减值损失 loss from asset devaluation .47tj`L
160 6711 营业外支出 nonoperating expense SWM6+i
p
161 6801 所得税 income tax 8I|2yvh
P
162 6901 以前年度损益调整 prior year profit and loss adjustment