9pWi.J
一、资产类 / Zo~1q
1 1001 库存现金 cash on hand # v
.L$7O
2 1002 银行存款 bank deposit q
1YLq(e
5 1015 其他货币资金 other monetary capital {5T0RL{\N
9 1101 交易性金融资产 transaction monetary assets SHMl%mw
11 1121 应收票据 notes receivable '5'3_vM
12 1122 应收账款 Account receivable MV
%Xhfk
13 1123 预付账款 account prepaid ,LhEshf
14 1131 应收股利 dividend receivable `.{U-
U\
15 1132 应收利息 accrued interest receivable ]EB6+x!G
21 1231 其他应收款 accounts receivable-others 4\p$4Hs}
22 1241 坏账准备 had debts reserve 6fh{lx>
28 1401 材料采购 procurement of materials }<vvxi
29 1402 在途物资 materials in transit O$a#2p&
30 1403 原材料 raw materials Rn
HQq'J|\
32 1406 库存商品 commodity stocks bfFmTI$,
33 1407 发出商品 goods in transit $bk>kbl P
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 5^\m`gS
42 1461 存货跌价准备 reserve against stock price declining K!GUv{fp
43 1501 待摊费用 fees to be apportioned wD`
[5~C{
45 1521 持有至到期投资 hold investment due m&Lt6_vi
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ]Z_$'?f
47 1523 可供出售金融资产 financial assets available for sale m7JPH7P@BM
48 1524 长期股权投资 long-term stock ownership investment 5v"Y\k+1
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve j5kA^MTG
50 1526 投资性房地产 investment real eastate #C4|@7w%
51 1531 长期应收款 long-term account receivable r,5-XB
52 1541 未实现融资收益 unrealized financing income P3G:th@j=
54 1601 固定资产 permanent assets z1F9$^
55 1602 累计折旧 accumulated depreciation g;8M<`qvf
56 1603 固定资产减值准备permanent assets reduction reserve y =R
aJm
57 1604 在建工程 construction in process :3v9h^|+
58 1605 工程物资 engineer material SaCx)8ul0
59 1606 固定资产清理 disposal of fixed assets .>P~uZiX!
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 9hy'DcSy,
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing GE@uOJ6H
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ;TtaH
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 sH%&+4!3
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture g^jJ8k,7(
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 I-,>DLG
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ?FN9rhAC
67 1701 无形资产 intangible assets TZ'aNcGg
68 1702 累计摊销 accumulated amortization 8/Mx5~ R
69 1703 无形资产减值准备 intangible assets reduction reserve sc%dh?m7
70 1711 商誉 business reputation {(;B
5rs
71 1801 长期待摊费用 long-term deferred expenses P@C
c]Z
72 1811 递延所得税资产 deferred income tax assets Vc| NL^
73 1901 待处理财产损溢 waiting assets profit and loss GWgd8x*V
二、负债类 debt group l8^y]M
74 2001 短期借款 short-term loan r&SO:#rOSM
81 2101 交易性金融负债 transaction financial liabilities /u=aX
83 2201 应付票据 notes payable pw=F' Y@N
84 2202 应付账款 account payable #pX8{Tf[
85 2205 预收账款 item received in advance $.a|ae|K
86 2211 应付职工薪酬 employee pay payable AP0|z
87 2221 应交税费 tax payable UxeL
cUP
88 2231 应付股利 dividend payable #7o0dE;Kg9
89 2232 应付利息 interest payable VgA48qZ
90 2241 其他应付款 other account payable usy,V"{
97 2401 预提费用 withholding expenses bo1I&I