3=O [Q :8
一、资产类 c4H6I~2Na
1 1001 库存现金 cash on hand \5ls
<=S.
2 1002 银行存款 bank deposit )+_Vx}O:}
5 1015 其他货币资金 other monetary capital 1&w%TRC2x
9 1101 交易性金融资产 transaction monetary assets 7^eyO&4z
11 1121 应收票据 notes receivable >h7(kj:
12 1122 应收账款 Account receivable AyE*1 FD
13 1123 预付账款 account prepaid pN9 !
14 1131 应收股利 dividend receivable -CvmZ:n
15 1132 应收利息 accrued interest receivable .n8R%|C5
21 1231 其他应收款 accounts receivable-others ]A5F}wV4
22 1241 坏账准备 had debts reserve $
$9H1)Ny
28 1401 材料采购 procurement of materials 6.
@.k
29 1402 在途物资 materials in transit M':-f3aT%
30 1403 原材料 raw materials @:N8V[*u
32 1406 库存商品 commodity stocks *C_A(n5"V
33 1407 发出商品 goods in transit =H{<}>W'
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles I}`pY3
42 1461 存货跌价准备 reserve against stock price declining "N+4TfXy
43 1501 待摊费用 fees to be apportioned dxeiN#(XT
45 1521 持有至到期投资 hold investment due "w
caJ;Os
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 1Lb)S@Q`*R
47 1523 可供出售金融资产 financial assets available for sale o,7|=.-b
48 1524 长期股权投资 long-term stock ownership investment }-3 VK%
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ]#o;`5'
50 1526 投资性房地产 investment real eastate 5rsz2;#p
51 1531 长期应收款 long-term account receivable
be+-p
52 1541 未实现融资收益 unrealized financing income '2lV(>"
54 1601 固定资产 permanent assets t&?jJ7 (&8
55 1602 累计折旧 accumulated depreciation L=lSW7R
56 1603 固定资产减值准备permanent assets reduction reserve GfONm
6A
57 1604 在建工程 construction in process a 0SZw
58 1605 工程物资 engineer material d{fd
5jv;
59 1606 固定资产清理 disposal of fixed assets 72nZ`u
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing fFJ7Y+^
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing tA(oD4H9
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ![z2]L+TB
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 T+Yv5l
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
7y
Cf3
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 SeHrj&5U
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation $ }/tlA&e
67 1701 无形资产 intangible assets c.>f,vtcn
68 1702 累计摊销 accumulated amortization Ii0\
Skb
69 1703 无形资产减值准备 intangible assets reduction reserve 7
$*E0
70 1711 商誉 business reputation Snkb^Kt
71 1801 长期待摊费用 long-term deferred expenses vHi%UaD-y
72 1811 递延所得税资产 deferred income tax assets \(Ma>E4PNU
73 1901 待处理财产损溢 waiting assets profit and loss ,
z\Qd07u
二、负债类 debt group B-
@bU@H
74 2001 短期借款 short-term loan wDvu2iC=
81 2101 交易性金融负债 transaction financial liabilities .gO|=E"
83 2201 应付票据 notes payable Kbu>U{'
84 2202 应付账款 account payable ]xRR/S4
85 2205 预收账款 item received in advance dA<%4_WZty
86 2211 应付职工薪酬 employee pay payable DuC#tDP
87 2221 应交税费 tax payable ?d Jd7+A
88 2231 应付股利 dividend payable (wu'FFJp#
89 2232 应付利息 interest payable Zh8\B)0unn
90 2241 其他应付款 other account payable [8'?G5/n
97 2401 预提费用 withholding expenses )>~jjR
98 2411 预计负债 estimated liabilities lf"w/pb'
99 2501 递延收益 deferred income Do4hg $:40
100 2601 长期借款 money borrowed for long term #Us<#"fC
101 2602 长期债券 long-term bond 2TGND-(j
106 2801 长期应付款 long-term account payable @|A!?}
107 2802 未确认融资费用 unacknowledged financial charges
ZX/FIxpy
108 2811 专项应付款 special accounts payable 4b<|jVl\
109 2901 递延所得税负债 deferred income tax liabilities #M!u';bZ
三、共同类 jU-LT8y:
112 3101 衍生工具 derivative tool JV_`E_!
113 3201 套期工具 arbitrage tool b36{vcs~
114 3202 被套期项目 arbitrage project _i>_S n1"
四、所有者权益类 2S7BzZ/
115 4001 实收资本 paid-up capital |&K;*g|a
116 4002 资本公积 contributed surplus B
W*8
117 4101 盈余公积 earned surplus +pYgh8w@
119 4103 本年利润 profit for the current year g;
Ugr8
120 4104 利润分配 allocation of profits QPm[4Fd{G
121 4201 库存股 treasury stock h1S)B|~8
五、成本类 Rxdj}xy
122 5001 生产成本 production cost /T6bc^nOW
123 5101 制造费用 cost of production Sfe[z=7S
124 5201 劳务成本 service cost i6yA>#^
125 5301 研发支出 research and development expenditures < }K9 50
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor q:kGJxfaW
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 4L>8RiiQE;
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor XW aa`q
六、损益类 T"99m^y
129 6001 主营业务收入 main business income '=nmdqP
130 6011 利息收入 金融共用 interest income financial sharing Xc[ym
135 6051 其他业务收入 other business income )ThNy:4
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance QyCrz{/
137 6101 公允价值变动损益 sound value flexible loss and profit |ufT)+:
138 6111 投资收益 income on investment YC;@ ^
142 6301 营业外收入 nonrevenue receipt u>;aQtK~
143 6401 主营业务成本 main business cost wfO-bzdw
144 6402 其他业务支出 other business expense rhLhFN{h
145 6405 营业税金及附加 business tariff and annex 0WzoI2Q
146 6411 利息支出 金融共用 interest expense financial sharing f\5w@nX
155 6601 销售费用 marketing cost n
^9?(a4u
156 6602 管理费用 managing cost 1tTP;C
l#
157 6603 财务费用 financial cost cEf"m?w
158 6604 勘探费用 exploration expense 0Y!"3bw|
159 6701 资产减值损失 loss from asset devaluation R:n|1]*f3X
160 6711 营业外支出 nonoperating expense 9+ Mj$
161 6801 所得税 income tax -W6@[5 c
162 6901 以前年度损益调整 prior year profit and loss adjustment