'74-rL:i
一、资产类 x?MSHOia`P
1 1001 库存现金 cash on hand *,d>(\&[f
2 1002 银行存款 bank deposit VC@{cVT
5 1015 其他货币资金 other monetary capital U m9]X@z
9 1101 交易性金融资产 transaction monetary assets P(&9S` I
11 1121 应收票据 notes receivable b
ZEyP
W
12 1122 应收账款 Account receivable eb>YvC
13 1123 预付账款 account prepaid =~~Y@eX
14 1131 应收股利 dividend receivable -l`1j6
15 1132 应收利息 accrued interest receivable ONw;NaE,
21 1231 其他应收款 accounts receivable-others 7I_lTu(
22 1241 坏账准备 had debts reserve ?[G!6
28 1401 材料采购 procurement of materials 'Nbae-pf
29 1402 在途物资 materials in transit *PjW,
30 1403 原材料 raw materials
ZNvnVW<
32 1406 库存商品 commodity stocks 0cm+:
33 1407 发出商品 goods in transit #]!0$z|Z
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles &18CCp\3)c
42 1461 存货跌价准备 reserve against stock price declining ) b
vZ~t+^
43 1501 待摊费用 fees to be apportioned =?/RaK/
w
45 1521 持有至到期投资 hold investment due ki^c)Tqn
46 1522 持有至到期投资减值准备 hold investment due reduction reserve :5`BhFAd
47 1523 可供出售金融资产 financial assets available for sale |Skk1#
48 1524 长期股权投资 long-term stock ownership investment a}+7MEUmZ/
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve N{<=s]I%x
50 1526 投资性房地产 investment real eastate `9
51 1531 长期应收款 long-term account receivable -S7rOq2Li
52 1541 未实现融资收益 unrealized financing income `2@t) :
54 1601 固定资产 permanent assets <([1(SY2e
55 1602 累计折旧 accumulated depreciation FaNH+LPe
56 1603 固定资产减值准备permanent assets reduction reserve nsJN)Pt
57 1604 在建工程 construction in process tGs=08`
58 1605 工程物资 engineer material 8U07]=B
t<
59 1606 固定资产清理 disposal of fixed assets pGy(JvMw"
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing P#g"c.?;
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Jy x6{Oj
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture (f 0p
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 pA*cF!tq7
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture bX:ARe
O
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 +Zx+DW cq
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation iG1vy'J#o
67 1701 无形资产 intangible assets xrK%3nA4s"
68 1702 累计摊销 accumulated amortization 4 }l,F
69 1703 无形资产减值准备 intangible assets reduction reserve XTHy
CK
70 1711 商誉 business reputation }7Si2S
71 1801 长期待摊费用 long-term deferred expenses hY.zwotH
72 1811 递延所得税资产 deferred income tax assets *FkG32k
73 1901 待处理财产损溢 waiting assets profit and loss F(8>"(C
二、负债类 debt group mACj>0Z'
74 2001 短期借款 short-term loan byYdX'd.
81 2101 交易性金融负债 transaction financial liabilities a(X?N.w
83 2201 应付票据 notes payable PX3rHKK{
84 2202 应付账款 account payable dE*n!@
85 2205 预收账款 item received in advance ?#^_yd|<
86 2211 应付职工薪酬 employee pay payable Nkt(1?:-'
87 2221 应交税费 tax payable
oY:6a
88 2231 应付股利 dividend payable GQTMQXn(
89 2232 应付利息 interest payable "qRE1j@%a
90 2241 其他应付款 other account payable
t]Xdzy
97 2401 预提费用 withholding expenses bmEo5f~C!
98 2411 预计负债 estimated liabilities lK%pxqx
99 2501 递延收益 deferred income ;$G.?r
100 2601 长期借款 money borrowed for long term t)LD-%F
101 2602 长期债券 long-term bond +k'5W1e
106 2801 长期应付款 long-term account payable #5kQn>R
107 2802 未确认融资费用 unacknowledged financial charges Z@=1-l
108 2811 专项应付款 special accounts payable }!\ZJo a
109 2901 递延所得税负债 deferred income tax liabilities #;Y JR9VN
三、共同类 /lSz8h2
112 3101 衍生工具 derivative tool ~jb6
113 3201 套期工具 arbitrage tool q"5iza__H
114 3202 被套期项目 arbitrage project :luVsQ
四、所有者权益类 aD,sx#g0
115 4001 实收资本 paid-up capital Us'm9 J
116 4002 资本公积 contributed surplus Vh:%e24Z
117 4101 盈余公积 earned surplus -DrR6kGjR
119 4103 本年利润 profit for the current year "z\T$/
120 4104 利润分配 allocation of profits N %-Cp)
121 4201 库存股 treasury stock oQ= Q}
五、成本类 ewqfs/
122 5001 生产成本 production cost {T
Z7>k
123 5101 制造费用 cost of production F
kp;G
124 5201 劳务成本 service cost -cCujDM#T
125 5301 研发支出 research and development expenditures g]R }w@nJ
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor >[=q9k
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor pGz-5afL
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor [Z|R-{"
六、损益类 KFdTw{GlJ7
129 6001 主营业务收入 main business income C)`k{(-{
130 6011 利息收入 金融共用 interest income financial sharing
c4oQ4
135 6051 其他业务收入 other business income gmy$_4+6o
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance *,~d!Fc
137 6101 公允价值变动损益 sound value flexible loss and profit v'7,(.E
138 6111 投资收益 income on investment m
UpLD+-j
142 6301 营业外收入 nonrevenue receipt m(E-?VMHo
143 6401 主营业务成本 main business cost 3(G}IWPq<
144 6402 其他业务支出 other business expense $*^Ms>Pa_
145 6405 营业税金及附加 business tariff and annex {wRs V=*
146 6411 利息支出 金融共用 interest expense financial sharing 7.$0LN/a!Z
155 6601 销售费用 marketing cost 5BCXI8Ox9x
156 6602 管理费用 managing cost fn
)m$\2
157 6603 财务费用 financial cost n5A0E 2!
158 6604 勘探费用 exploration expense n1`D:XrE
159 6701 资产减值损失 loss from asset devaluation XP<wHh
160 6711 营业外支出 nonoperating expense L8N`<a5T
161 6801 所得税 income tax `:!mPNW#
162 6901 以前年度损益调整 prior year profit and loss adjustment