7E]l=Z`x
一、资产类 =swcmab;
1 1001 库存现金 cash on hand ;<Q_4
V
2 1002 银行存款 bank deposit Z ISd0hV
5 1015 其他货币资金 other monetary capital =sJHnWL[
9 1101 交易性金融资产 transaction monetary assets BF#e=p
11 1121 应收票据 notes receivable }gt~{9?c
12 1122 应收账款 Account receivable L 32ki}2
13 1123 预付账款 account prepaid &}?e:PEy
14 1131 应收股利 dividend receivable c
Z,_O~
15 1132 应收利息 accrued interest receivable auv\fR :
21 1231 其他应收款 accounts receivable-others Q?q
m~wD
22 1241 坏账准备 had debts reserve e$h\7i:(
28 1401 材料采购 procurement of materials a+Nd%hoe
29 1402 在途物资 materials in transit Ke!O^zP92
30 1403 原材料 raw materials \/G Y0s
32 1406 库存商品 commodity stocks
p5hP}Z4r
33 1407 发出商品 goods in transit r3)t5P*_
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Sn,z$-;h;
42 1461 存货跌价准备 reserve against stock price declining @
vudeaup
43 1501 待摊费用 fees to be apportioned Fx\Re]~n
45 1521 持有至到期投资 hold investment due ]y$C6iUY*
46 1522 持有至到期投资减值准备 hold investment due reduction reserve %stktVDAP
47 1523 可供出售金融资产 financial assets available for sale O@$i
48 1524 长期股权投资 long-term stock ownership investment ;U4X
U
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ivk|-C'\
50 1526 投资性房地产 investment real eastate e
76)z;'
51 1531 长期应收款 long-term account receivable }Z=Qy;zk
52 1541 未实现融资收益 unrealized financing income ]vrs?
54 1601 固定资产 permanent assets |^&e\8>.
55 1602 累计折旧 accumulated depreciation ]
QQ"7_+
56 1603 固定资产减值准备permanent assets reduction reserve VN;M;fMs
57 1604 在建工程 construction in process 0]HIc
58 1605 工程物资 engineer material 4#uoPkLK
59 1606 固定资产清理 disposal of fixed assets VP&lWPA}\$
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing x@ )u:0
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing X35hLp8 M
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture j|9 2
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 8'$n
|<1X
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture G Kr
L
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 UK/k?
0
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation d+;~x*
67 1701 无形资产 intangible assets j7zQ&ANF
68 1702 累计摊销 accumulated amortization $Re
%+2c
69 1703 无形资产减值准备 intangible assets reduction reserve #e[5O|V~
70 1711 商誉 business reputation O!jCQ{ T
71 1801 长期待摊费用 long-term deferred expenses ~Gza$ K
72 1811 递延所得税资产 deferred income tax assets b7/4~_s
73 1901 待处理财产损溢 waiting assets profit and loss wi
m}}^H
二、负债类 debt group i|e-N?l
74 2001 短期借款 short-term loan jw)t"S/E
81 2101 交易性金融负债 transaction financial liabilities Bz!SZpW(M
83 2201 应付票据 notes payable 90X
<Qs
84 2202 应付账款 account payable
Z0
@P1
85 2205 预收账款 item received in advance 0
M-=3 T
86 2211 应付职工薪酬 employee pay payable )T&ZiHIJ3
87 2221 应交税费 tax payable N6EG!*
88 2231 应付股利 dividend payable I82GZL
89 2232 应付利息 interest payable "w7wd5h
90 2241 其他应付款 other account payable 0QcC5y;
97 2401 预提费用 withholding expenses N"L
@
98 2411 预计负债 estimated liabilities b9X"p*'p
99 2501 递延收益 deferred income b"k1N9
100 2601 长期借款 money borrowed for long term *:}9(8d
101 2602 长期债券 long-term bond #%5[8~&
106 2801 长期应付款 long-term account payable _<}oBh
107 2802 未确认融资费用 unacknowledged financial charges h&}z@
108 2811 专项应付款 special accounts payable _X;xW#go
109 2901 递延所得税负债 deferred income tax liabilities G
LU7?2`t
三、共同类 wNMf-~
112 3101 衍生工具 derivative tool \I"n~h^_
113 3201 套期工具 arbitrage tool UXgeL2`;
114 3202 被套期项目 arbitrage project >sGIpER7
四、所有者权益类 bS7%%8C
115 4001 实收资本 paid-up capital M-7^\wXTA
116 4002 资本公积 contributed surplus w]1Ltq*g/
117 4101 盈余公积 earned surplus 29z$z$l4
119 4103 本年利润 profit for the current year 5d|hP4fEc
120 4104 利润分配 allocation of profits E7mB=bt>=
121 4201 库存股 treasury stock x`n7D
五、成本类 ;XagLy
122 5001 生产成本 production cost VYG o;
123 5101 制造费用 cost of production [+;>u|
124 5201 劳务成本 service cost djmd
@{Djt
125 5301 研发支出 research and development expenditures "d"6.ND
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor eU(cn8/}
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor VRE[vM'
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor SJ*qgI?}T
六、损益类 'nJ,m
Zx
129 6001 主营业务收入 main business income l\tg.O~
130 6011 利息收入 金融共用 interest income financial sharing iewwL7
135 6051 其他业务收入 other business income $/J4?Wik
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance -RI&uFqOI
137 6101 公允价值变动损益 sound value flexible loss and profit
9q[d?1
138 6111 投资收益 income on investment d
RIu A)0s
142 6301 营业外收入 nonrevenue receipt Y+)qb);
143 6401 主营业务成本 main business cost L5DeLF+
144 6402 其他业务支出 other business expense 1EiSxf
145 6405 营业税金及附加 business tariff and annex 03Uj0.Z|7
146 6411 利息支出 金融共用 interest expense financial sharing ;
suY
155 6601 销售费用 marketing cost 6v?tZ&,
G
156 6602 管理费用 managing cost kltorlH
157 6603 财务费用 financial cost Xx,Rah)X3
158 6604 勘探费用 exploration expense #n_t5 O[
159 6701 资产减值损失 loss from asset devaluation mlLx!5h=
160 6711 营业外支出 nonoperating expense tfIUH'Ez>
161 6801 所得税 income tax
{c}n."`
162 6901 以前年度损益调整 prior year profit and loss adjustment