88}c+V+N!
一、资产类 ;$@7iL
1 1001 库存现金 cash on hand n.C.th
>Y1
2 1002 银行存款 bank deposit wKhuUZj{
5 1015 其他货币资金 other monetary capital OiX>^_iDt
9 1101 交易性金融资产 transaction monetary assets RqW
ZhHI1M
11 1121 应收票据 notes receivable Qi|jL*mj&
12 1122 应收账款 Account receivable ll{jE
13 1123 预付账款 account prepaid .-+_>br~
14 1131 应收股利 dividend receivable |XxA Fje
15 1132 应收利息 accrued interest receivable /-<S F T`
21 1231 其他应收款 accounts receivable-others fGJPZe
22 1241 坏账准备 had debts reserve nBL7LocvR
28 1401 材料采购 procurement of materials {*H&NI
29 1402 在途物资 materials in transit T#^
30 1403 原材料 raw materials IC+Z C
32 1406 库存商品 commodity stocks w!)B\l^+c
33 1407 发出商品 goods in transit 9i WDEk
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles EA%
(+tJ^0
42 1461 存货跌价准备 reserve against stock price declining .]%PnJM9K
43 1501 待摊费用 fees to be apportioned /hf}f=7kH
45 1521 持有至到期投资 hold investment due vpx8GiV
46 1522 持有至到期投资减值准备 hold investment due reduction reserve xL4qt
=
47 1523 可供出售金融资产 financial assets available for sale <3z]d?u
48 1524 长期股权投资 long-term stock ownership investment S pDV
D
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve <OF7:f
50 1526 投资性房地产 investment real eastate W-@A
51 1531 长期应收款 long-term account receivable ;A~S){
52 1541 未实现融资收益 unrealized financing income pt;E~_
54 1601 固定资产 permanent assets _n_lO8mK
55 1602 累计折旧 accumulated depreciation qSj2=dlW
56 1603 固定资产减值准备permanent assets reduction reserve &TE=$a:d&
57 1604 在建工程 construction in process 8Cz_LyL
58 1605 工程物资 engineer material =?T\zLN=
59 1606 固定资产清理 disposal of fixed assets vrdlI^
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing @HJ&"72$<
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing bT}P":*y
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture B2VC:T
G>
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture F{ J>=TC
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture :kq J~
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation D61CO-E(D
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Rj9z'?a9
67 1701 无形资产 intangible assets "JAYTatO7H
68 1702 累计摊销 accumulated amortization l]inG^s
69 1703 无形资产减值准备 intangible assets reduction reserve >-
]tOH,0
70 1711 商誉 business reputation j]}A"8=1
71 1801 长期待摊费用 long-term deferred expenses qyv9]
Q1
72 1811 递延所得税资产 deferred income tax assets ed4:r/Dpo
73 1901 待处理财产损溢 waiting assets profit and loss `w6\II)aB
二、负债类 debt group `h_,I R<
74 2001 短期借款 short-term loan BFt?%E/]
81 2101 交易性金融负债 transaction financial liabilities <Bb$d@c
83 2201 应付票据 notes payable uQWJ7Xm
84 2202 应付账款 account payable G>&=rmK"
85 2205 预收账款 item received in advance szMh}q"u
86 2211 应付职工薪酬 employee pay payable gxpR#/(E~
87 2221 应交税费 tax payable 9=pG$+01OR
88 2231 应付股利 dividend payable Ek(.
["
89 2232 应付利息 interest payable Rtw^
lo
90 2241 其他应付款 other account payable eX7Ev'(H
97 2401 预提费用 withholding expenses oL>m}T
98 2411 预计负债 estimated liabilities *qYcb}
]
99 2501 递延收益 deferred income V"(S<o
100 2601 长期借款 money borrowed for long term w-};\]I
101 2602 长期债券 long-term bond y$7Fq'
106 2801 长期应付款 long-term account payable 5Tluxt71
107 2802 未确认融资费用 unacknowledged financial charges FOgF'!K
108 2811 专项应付款 special accounts payable sXOGI
v
109 2901 递延所得税负债 deferred income tax liabilities mm\Jf
三、共同类 w|gtb~oh
112 3101 衍生工具 derivative tool #o_`$'
>
113 3201 套期工具 arbitrage tool +[8s
9{1{C
114 3202 被套期项目 arbitrage project RVy8%[Gcq
四、所有者权益类 AZz
}
115 4001 实收资本 paid-up capital Sx+.<]t2A
116 4002 资本公积 contributed surplus _,_>B8
117 4101 盈余公积 earned surplus _H>ABo
119 4103 本年利润 profit for the current year Q*Per;%J
120 4104 利润分配 allocation of profits kM|akG
121 4201 库存股 treasury stock pbKDtqSnz
五、成本类 Fh9`
8
122 5001 生产成本 production cost D`0II=
123 5101 制造费用 cost of production e@*Gnh<&
124 5201 劳务成本 service cost Dg%zN i2GS
125 5301 研发支出 research and development expenditures mza1Q~<
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor YOwo\'|=
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor "12.Bi.O"[
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor )X
g,;^
六、损益类 ;({&C34a
129 6001 主营业务收入 main business income ]=
of=T:
130 6011 利息收入 金融共用 interest income financial sharing dbSIC[q
135 6051 其他业务收入 other business income RN238]K
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance _C~e(/=z
137 6101 公允价值变动损益 sound value flexible loss and profit U0t/(Jyg
138 6111 投资收益 income on investment j!GJ$yd=-6
142 6301 营业外收入 nonrevenue receipt p8hF`D~
143 6401 主营业务成本 main business cost 55MsF}p
144 6402 其他业务支出 other business expense x+l.04a@
145 6405 营业税金及附加 business tariff and annex HE(|x1C)j
146 6411 利息支出 金融共用 interest expense financial sharing 'm}K$h(U
155 6601 销售费用 marketing cost _JOrGVmD
156 6602 管理费用 managing cost o1YX^-<[F
157 6603 财务费用 financial cost {\jh?P|
158 6604 勘探费用 exploration expense U(]a(k<r
159 6701 资产减值损失 loss from asset devaluation G$XvxJ
160 6711 营业外支出 nonoperating expense 1VL!0H
161 6801 所得税 income tax :
,%~rR
162 6901 以前年度损益调整 prior year profit and loss adjustment