Z^w}: {
一、资产类 +) #d+@-
1 1001 库存现金 cash on hand MVW2 % 6
2 1002 银行存款 bank deposit OKU9v{
5 1015 其他货币资金 other monetary capital #- ioLt%
9 1101 交易性金融资产 transaction monetary assets bY4~\cP.
11 1121 应收票据 notes receivable +1Ha,O k
12 1122 应收账款 Account receivable ;
IC :]Zu
13 1123 预付账款 account prepaid -vcHSwG b
14 1131 应收股利 dividend receivable dF2 &{D"J
15 1132 应收利息 accrued interest receivable )SMS<J
21 1231 其他应收款 accounts receivable-others ? 8g[0/
22 1241 坏账准备 had debts reserve `c^ _5:euX
28 1401 材料采购 procurement of materials 2,c{Z$\kn
29 1402 在途物资 materials in transit Ds4n>V,o
30 1403 原材料 raw materials T-)U r/qp
32 1406 库存商品 commodity stocks t> J 43
33 1407 发出商品 goods in transit ^mLZT*
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @'.(62v
42 1461 存货跌价准备 reserve against stock price declining (Yz EsY
43 1501 待摊费用 fees to be apportioned bDa(@QJ-
45 1521 持有至到期投资 hold investment due fKzOt<wm
46 1522 持有至到期投资减值准备 hold investment due reduction reserve j$ h.V#1z
47 1523 可供出售金融资产 financial assets available for sale *Z! #6(G
48 1524 长期股权投资 long-term stock ownership investment w
f!?'*
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 3;(6tWWLT
50 1526 投资性房地产 investment real eastate zkXG%I4h
51 1531 长期应收款 long-term account receivable q<L>r?T[
52 1541 未实现融资收益 unrealized financing income HhN;&67~Z
54 1601 固定资产 permanent assets KJPCO0"
55 1602 累计折旧 accumulated depreciation ^u zJu(
56 1603 固定资产减值准备permanent assets reduction reserve e&G!5kz!
57 1604 在建工程 construction in process 'u }|~u?m
58 1605 工程物资 engineer material -iu7/4!j
59 1606 固定资产清理 disposal of fixed assets yUF<qB
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing _ RT3Fk
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Pa %;[h bn
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture &ah!g! o3
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 :- B,Q3d
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture c"w}<8
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 ^2L\Y2
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation d'~
k f#
67 1701 无形资产 intangible assets 5?+ECxPt
68 1702 累计摊销 accumulated amortization UP s*{m
69 1703 无形资产减值准备 intangible assets reduction reserve !424K-nW
70 1711 商誉 business reputation ?\MvAG7Y
71 1801 长期待摊费用 long-term deferred expenses lwEJ)Bv
72 1811 递延所得税资产 deferred income tax assets jm1f,=R
73 1901 待处理财产损溢 waiting assets profit and loss (0jT#&#
二、负债类 debt group 8<UD#i@:C
74 2001 短期借款 short-term loan F-?K]t#
81 2101 交易性金融负债 transaction financial liabilities x SFY8
83 2201 应付票据 notes payable Ca]+*Eb9z{
84 2202 应付账款 account payable 0|g|k7c{rF
85 2205 预收账款 item received in advance -1Acprr
86 2211 应付职工薪酬 employee pay payable 3+mC96wN
87 2221 应交税费 tax payable ~1&%,$fZ
88 2231 应付股利 dividend payable 1Zc1CUMG
89 2232 应付利息 interest payable Y4cIYUSc
90 2241 其他应付款 other account payable QiB ^U^f
97 2401 预提费用 withholding expenses T
`x :80
98 2411 预计负债 estimated liabilities T4,dhS|
99 2501 递延收益 deferred income S '>(4a
100 2601 长期借款 money borrowed for long term SoZ$1$o2
101 2602 长期债券 long-term bond |QwX
106 2801 长期应付款 long-term account payable )N`a4p
107 2802 未确认融资费用 unacknowledged financial charges C8qA+dri
108 2811 专项应付款 special accounts payable Z -3i -(
109 2901 递延所得税负债 deferred income tax liabilities MP/6AAt7=|
三、共同类 =e'b*KTL,
112 3101 衍生工具 derivative tool U4]>8L
113 3201 套期工具 arbitrage tool -oo & 8
114 3202 被套期项目 arbitrage project aIV(&7KT4
四、所有者权益类 s@^ (1g[w`
115 4001 实收资本 paid-up capital + L_! $"I
116 4002 资本公积 contributed surplus LaL .C^K
117 4101 盈余公积 earned surplus v a \ 5
119 4103 本年利润 profit for the current year dI'cZt~n
120 4104 利润分配 allocation of profits WZq0$:I
;R
121 4201 库存股 treasury stock PjriAlxD
五、成本类 %[(DFutJY+
122 5001 生产成本 production cost nN
!/
123 5101 制造费用 cost of production \ . H X7v
124 5201 劳务成本 service cost mo1(dyjx
125 5301 研发支出 research and development expenditures &{${ Fq
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor jE!<]
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor c e`3 &
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor R/8 >^6
六、损益类 40cgsRa|
129 6001 主营业务收入 main business income iXN"M` nhm
130 6011 利息收入 金融共用 interest income financial sharing pC 5 J
'@
135 6051 其他业务收入 other business income >vE1 ,JD)w
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 5~Vra@iab:
137 6101 公允价值变动损益 sound value flexible loss and profit 0{bGV Lp
138 6111 投资收益 income on investment U 2k^X=yl
142 6301 营业外收入 nonrevenue receipt E- ,/@4k
143 6401 主营业务成本 main business cost @T53%v<5
144 6402 其他业务支出 other business expense ?
n o.hf
145 6405 营业税金及附加 business tariff and annex >SO !{
146 6411 利息支出 金融共用 interest expense financial sharing ~e<l`rg#
155 6601 销售费用 marketing cost |0 #J= am
156 6602 管理费用 managing cost LX{
[9
157 6603 财务费用 financial cost ,H!E :k
158 6604 勘探费用 exploration expense w'[lIEP 2$
159 6701 资产减值损失 loss from asset devaluation -QR&] U+
160 6711 营业外支出 nonoperating expense MONfA;64/
161 6801 所得税 income tax g3 ~e#vdz
162 6901 以前年度损益调整 prior year profit and loss adjustment
