uaN0X"
一、资产类 x-0S-1M
1 1001 库存现金 cash on hand &'
E(
2 1002 银行存款 bank deposit YJi C}.4Q
5 1015 其他货币资金 other monetary capital <RQ\nU
9 1101 交易性金融资产 transaction monetary assets Fy_D[g
11 1121 应收票据 notes receivable AB92R/
12 1122 应收账款 Account receivable d2f
13 1123 预付账款 account prepaid ^ 'W<|
14 1131 应收股利 dividend receivable oqeA15k$
15 1132 应收利息 accrued interest receivable ?QuD:vck
21 1231 其他应收款 accounts receivable-others ^)|8N44O
22 1241 坏账准备 had debts reserve {T EF#iF
28 1401 材料采购 procurement of materials ;#a^M*e
29 1402 在途物资 materials in transit zi M~V'
30 1403 原材料 raw materials ghtvAG
32 1406 库存商品 commodity stocks dJ~AMol
33 1407 发出商品 goods in transit kOi@QLdN
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles iupuhq$]
42 1461 存货跌价准备 reserve against stock price declining {
uVvo=3
43 1501 待摊费用 fees to be apportioned G
92\` Q
45 1521 持有至到期投资 hold investment due ft$@':F
46 1522 持有至到期投资减值准备 hold investment due reduction reserve CHxu%-g
47 1523 可供出售金融资产 financial assets available for sale -js:R+C528
48 1524 长期股权投资 long-term stock ownership investment K)!yOa'fH
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve S+aXlb
50 1526 投资性房地产 investment real eastate 1yHlBeEC
51 1531 长期应收款 long-term account receivable -DWyKR= j"
52 1541 未实现融资收益 unrealized financing income Rs
*]I\
54 1601 固定资产 permanent assets [Aqy%mbG
55 1602 累计折旧 accumulated depreciation RE~9L5i5
56 1603 固定资产减值准备permanent assets reduction reserve PX7@3Y
57 1604 在建工程 construction in process }.bhsy
58 1605 工程物资 engineer material wB%:RI,
59 1606 固定资产清理 disposal of fixed assets /1A3
Sw
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Y|%s =0M
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing E8$k}I
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture "N'|N.,
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 Pv@P(y?\
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture vRp#bScc
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 OUo
N
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9eG{"0)
67 1701 无形资产 intangible assets {,V .IDs8[
68 1702 累计摊销 accumulated amortization L;jzDng<
69 1703 无形资产减值准备 intangible assets reduction reserve K ?R*
)_
70 1711 商誉 business reputation H?\b
71 1801 长期待摊费用 long-term deferred expenses %9
kOl
72 1811 递延所得税资产 deferred income tax assets M1UabqQ
73 1901 待处理财产损溢 waiting assets profit and loss Q)`3&b
二、负债类 debt group nd~cpHQR^
74 2001 短期借款 short-term loan \OR=+\].9
81 2101 交易性金融负债 transaction financial liabilities :!',o]"4,k
83 2201 应付票据 notes payable W|C>X=zTi
84 2202 应付账款 account payable k9]M=eO
85 2205 预收账款 item received in advance VTM*=5|c
86 2211 应付职工薪酬 employee pay payable Q7V*~{
87 2221 应交税费 tax payable d2cslDd
88 2231 应付股利 dividend payable /#WRd}IjK
89 2232 应付利息 interest payable x?5D>M/Y
90 2241 其他应付款 other account payable G3Z>,"w;=
97 2401 预提费用 withholding expenses Tf0"9
98 2411 预计负债 estimated liabilities uP;qs8
99 2501 递延收益 deferred income
-L zx3"
100 2601 长期借款 money borrowed for long term )1E[CIaXK
101 2602 长期债券 long-term bond 1W@ C]n4
106 2801 长期应付款 long-term account payable {lNvKm)w
107 2802 未确认融资费用 unacknowledged financial charges S_ELZO#7
108 2811 专项应付款 special accounts payable d'bAM{R>
109 2901 递延所得税负债 deferred income tax liabilities 2kG(\+\
三、共同类 yf
7Sz$Eq
112 3101 衍生工具 derivative tool pv
LA:LW2
113 3201 套期工具 arbitrage tool B4uJT~,7>
114 3202 被套期项目 arbitrage project jFE1k(2e
四、所有者权益类 $_ &Lp\
115 4001 实收资本 paid-up capital H YA<
116 4002 资本公积 contributed surplus [Un~]E.'J
117 4101 盈余公积 earned surplus 3c%dErch
119 4103 本年利润 profit for the current year B<V8:vOam
120 4104 利润分配 allocation of profits .N:& {$o:
121 4201 库存股 treasury stock 1$+-?:i C
五、成本类 A(j9T,!
122 5001 生产成本 production cost *F4"mr|\
123 5101 制造费用 cost of production Rix|LKk{
124 5201 劳务成本 service cost NA=I7I@
125 5301 研发支出 research and development expenditures VXfp=JE
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor `]u!4pP"
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor M&93TQU-
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ca@?-)
六、损益类 \E}YtN#
129 6001 主营业务收入 main business income hN#A3FFo L
130 6011 利息收入 金融共用 interest income financial sharing \ytF@"7
135 6051 其他业务收入 other business income KR49Y>s<
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0`=>/Wr39
137 6101 公允价值变动损益 sound value flexible loss and profit XWuHH;~*L
138 6111 投资收益 income on investment E((U=P}+g
142 6301 营业外收入 nonrevenue receipt {jK:hQX
143 6401 主营业务成本 main business cost W`vgH/lSnZ
144 6402 其他业务支出 other business expense |(evDS5
145 6405 营业税金及附加 business tariff and annex 3?n2/p
7=
146 6411 利息支出 金融共用 interest expense financial sharing {/u}
155 6601 销售费用 marketing cost *_qLLJg
156 6602 管理费用 managing cost Z?@oe-mz
157 6603 财务费用 financial cost M15jwR!:M
158 6604 勘探费用 exploration expense CyHaFUbZ
159 6701 资产减值损失 loss from asset devaluation )qq5WShMJ
160 6711 营业外支出 nonoperating expense 9/yE\p.
161 6801 所得税 income tax yJ0q)x sS
162 6901 以前年度损益调整 prior year profit and loss adjustment