B,ZLX/c9
一、资产类 7vK}aOs0
1 1001 库存现金 cash on hand j;i7.B"[
2 1002 银行存款 bank deposit n6
AP6PK7
5 1015 其他货币资金 other monetary capital 62J-)~_
9 1101 交易性金融资产 transaction monetary assets 4031~A8
11 1121 应收票据 notes receivable {;Y2O.lV
12 1122 应收账款 Account receivable nsV;6^>
13 1123 预付账款 account prepaid [+4--#&{
14 1131 应收股利 dividend receivable Kj*:G!r0.:
15 1132 应收利息 accrued interest receivable Twr<MXa
21 1231 其他应收款 accounts receivable-others HVcd< :g0
22 1241 坏账准备 had debts reserve `n~bDG>
28 1401 材料采购 procurement of materials cvQMZ,p
29 1402 在途物资 materials in transit =Ev*Q[
30 1403 原材料 raw materials $ ~2qEe.h
32 1406 库存商品 commodity stocks m=%WA5c?
33 1407 发出商品 goods in transit
u6u1>
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles swT/
tesj
42 1461 存货跌价准备 reserve against stock price declining `$N AK
43 1501 待摊费用 fees to be apportioned a$'=a09
45 1521 持有至到期投资 hold investment due !3#*hL1fy
46 1522 持有至到期投资减值准备 hold investment due reduction reserve qUF}rlS=r
47 1523 可供出售金融资产 financial assets available for sale HESORa;
48 1524 长期股权投资 long-term stock ownership investment H-1y
2AQ
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve BF>3CW7
50 1526 投资性房地产 investment real eastate >gTrui{,
51 1531 长期应收款 long-term account receivable K~Hp%.
52 1541 未实现融资收益 unrealized financing income tV,Y38e
54 1601 固定资产 permanent assets kkE1CHY
55 1602 累计折旧 accumulated depreciation m\xE8D(,
56 1603 固定资产减值准备permanent assets reduction reserve Z 2u5n`K
57 1604 在建工程 construction in process o w<.Dh
58 1605 工程物资 engineer material ^3
'7
59 1606 固定资产清理 disposal of fixed assets q!+m,
!M
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Z&R{jQ,
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 1]vrpJw
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }
J&[Uc
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 .I&]G
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture +c^[[ K"
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 6Q.6
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation U[UjL)U
67 1701 无形资产 intangible assets DU/WB
68 1702 累计摊销 accumulated amortization (lY<\l
69 1703 无形资产减值准备 intangible assets reduction reserve -h<
Rby
70 1711 商誉 business reputation 3<nd;@:-
71 1801 长期待摊费用 long-term deferred expenses 5w+X
72 1811 递延所得税资产 deferred income tax assets +TnRuehtk
73 1901 待处理财产损溢 waiting assets profit and loss L0HkmaH
二、负债类 debt group XVKR}I
74 2001 短期借款 short-term loan p%v+\T2r
81 2101 交易性金融负债 transaction financial liabilities ^q0Ox&X
83 2201 应付票据 notes payable 8}kY^"*&X
84 2202 应付账款 account payable lC ^NhQi
85 2205 预收账款 item received in advance /HmD/
E\
86 2211 应付职工薪酬 employee pay payable Jm+;A^;
87 2221 应交税费 tax payable RRGCO+ )*
88 2231 应付股利 dividend payable vpGeG
89 2232 应付利息 interest payable b{o%`B*
90 2241 其他应付款 other account payable sKT GZA
97 2401 预提费用 withholding expenses _pv<_
Sm
98 2411 预计负债 estimated liabilities <e
'S'
99 2501 递延收益 deferred income Wl:vO^
100 2601 长期借款 money borrowed for long term si nnHQ
101 2602 长期债券 long-term bond 76rNs|z~
106 2801 长期应付款 long-term account payable /M;A)z
107 2802 未确认融资费用 unacknowledged financial charges 420cJ{;A
108 2811 专项应付款 special accounts payable qUY QN2wG
109 2901 递延所得税负债 deferred income tax liabilities x\
m !3
三、共同类 pZ,P_?
112 3101 衍生工具 derivative tool 4EiEE{9V
113 3201 套期工具 arbitrage tool 8N|y
114 3202 被套期项目 arbitrage project @,RrAL
}|
四、所有者权益类 mG!Rh
115 4001 实收资本 paid-up capital NyTv~8A`)
116 4002 资本公积 contributed surplus 5!T\L~tyt
117 4101 盈余公积 earned surplus i(XcNnn6
119 4103 本年利润 profit for the current year 0N~AQu
120 4104 利润分配 allocation of profits b=!G3wVw<
121 4201 库存股 treasury stock T
_O|gU
五、成本类 bt/u
^E
122 5001 生产成本 production cost h
4 s!VK1X
123 5101 制造费用 cost of production JR1/\F<}
124 5201 劳务成本 service cost u[_~ !y
125 5301 研发支出 research and development expenditures IG1+_-H:
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor E5P?(5Nv
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |7V:~MTkk&
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor IGj%)_W
六、损益类 fCL5Et
129 6001 主营业务收入 main business income $~<);dYu0
130 6011 利息收入 金融共用 interest income financial sharing t7#C&B
135 6051 其他业务收入 other business income ;=IGl:
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance j"aimjqd3
137 6101 公允价值变动损益 sound value flexible loss and profit (#WE9~Sru
138 6111 投资收益 income on investment n"'1.
142 6301 营业外收入 nonrevenue receipt 5sD\4 g)HK
143 6401 主营业务成本 main business cost &