Iymz2
一、资产类 `^}9= Q'r
1 1001 库存现金 cash on hand p4Y9$(X
2 1002 银行存款 bank deposit W!(Q_B
5 1015 其他货币资金 other monetary capital a&[n Vu+
9 1101 交易性金融资产 transaction monetary assets Xo5L:(?K
11 1121 应收票据 notes receivable w '"7~uN
12 1122 应收账款 Account receivable dkLR
Q
13 1123 预付账款 account prepaid BdKwWgi+a
14 1131 应收股利 dividend receivable EAkP[au.
15 1132 应收利息 accrued interest receivable [~o3S$C&7
21 1231 其他应收款 accounts receivable-others B::?
22 1241 坏账准备 had debts reserve ] QEw\4M?=
28 1401 材料采购 procurement of materials {8MF
!CG]
29 1402 在途物资 materials in transit G~]BC#nB_
30 1403 原材料 raw materials re!CF8
q
32 1406 库存商品 commodity stocks f1{ckHAY55
33 1407 发出商品 goods in transit k$>T(smh
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @e7+d@O<
42 1461 存货跌价准备 reserve against stock price declining o(zg_!P
43 1501 待摊费用 fees to be apportioned U_~~PCi
45 1521 持有至到期投资 hold investment due 2P
=;r:cx
46 1522 持有至到期投资减值准备 hold investment due reduction reserve E$wB bm
47 1523 可供出售金融资产 financial assets available for sale Pla EI p
48 1524 长期股权投资 long-term stock ownership investment P:vy
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve <b\urtoJ
50 1526 投资性房地产 investment real eastate J\*d4I<(Rt
51 1531 长期应收款 long-term account receivable uprQy<I@
52 1541 未实现融资收益 unrealized financing income meWAm?8RI
54 1601 固定资产 permanent assets 1:
t>}[Y
55 1602 累计折旧 accumulated depreciation S@#L!sT`u
56 1603 固定资产减值准备permanent assets reduction reserve .<B1i
57 1604 在建工程 construction in process qrkT
7f
58 1605 工程物资 engineer material k
y98/6
59 1606 固定资产清理 disposal of fixed assets #o RUH8
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing On^#
x]
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing K0\WN"ua;
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture nGVqVSxKT
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 SMyg=B\x?7
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture UQ)}i7v
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 OOCeZ3yF(
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^~ Sn{esA
67 1701 无形资产 intangible assets ?q P}=nJ
68 1702 累计摊销 accumulated amortization 1|VJN
D
69 1703 无形资产减值准备 intangible assets reduction reserve 66*o2D\Q*G
70 1711 商誉 business reputation L
DsYr]
71 1801 长期待摊费用 long-term deferred expenses )R4<*
/C:w
72 1811 递延所得税资产 deferred income tax assets 1N+#(<x@,
73 1901 待处理财产损溢 waiting assets profit and loss m
C Ge*V}
二、负债类 debt group ]YP?bP,:
74 2001 短期借款 short-term loan |@BN+o;`Om
81 2101 交易性金融负债 transaction financial liabilities q~n2VU4L*
83 2201 应付票据 notes payable d
eg>m?Y
84 2202 应付账款 account payable {/<&
85 2205 预收账款 item received in advance qpl5n'qHUc
86 2211 应付职工薪酬 employee pay payable ShpnFuH
87 2221 应交税费 tax payable >gl.(b25C
88 2231 应付股利 dividend payable umzYJ>2t
89 2232 应付利息 interest payable ^ne8~
;Q
90 2241 其他应付款 other account payable ?=kswf
97 2401 预提费用 withholding expenses
o3=kF
98 2411 预计负债 estimated liabilities 7o. 'F
99 2501 递延收益 deferred income dK: "
100 2601 长期借款 money borrowed for long term >Il`AR;D
101 2602 长期债券 long-term bond I8?[@kg5b'
106 2801 长期应付款 long-term account payable O 0#Jl8
107 2802 未确认融资费用 unacknowledged financial charges ydQS"]\g
108 2811 专项应付款 special accounts payable =f!M=D
109 2901 递延所得税负债 deferred income tax liabilities p/h&_^EXU
三、共同类 i7V~LO:gq
112 3101 衍生工具 derivative tool 0K ?(xB
113 3201 套期工具 arbitrage tool F]YKYF'1I
114 3202 被套期项目 arbitrage project _GqE'VX
四、所有者权益类 M>@R=f
115 4001 实收资本 paid-up capital `Ny8u")=
116 4002 资本公积 contributed surplus
M;qL)vf
117 4101 盈余公积 earned surplus $8k_M
119 4103 本年利润 profit for the current year .h,xBT`}Ji
120 4104 利润分配 allocation of profits 9#ft;c
121 4201 库存股 treasury stock "ux]kfoT
五、成本类 Tm\[q
122 5001 生产成本 production cost BA,6f?ktXS
123 5101 制造费用 cost of production 2(Uz9!<V
124 5201 劳务成本 service cost aUK4{F ;
125 5301 研发支出 research and development expenditures C4]%pi
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *GP_ut%
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
2p>SB/
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Cg pT(E\E
六、损益类 I!gj; a?R
129 6001 主营业务收入 main business income CDnz
&?
130 6011 利息收入 金融共用 interest income financial sharing &Fjilx'k
135 6051 其他业务收入 other business income :-La
$I>
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 493i*j5r)l
137 6101 公允价值变动损益 sound value flexible loss and profit bK\WdG\;
138 6111 投资收益 income on investment 8"mW!M
142 6301 营业外收入 nonrevenue receipt .A)Un/k7
143 6401 主营业务成本 main business cost :)95 b fa.
144 6402 其他业务支出 other business expense AijTT%
145 6405 营业税金及附加 business tariff and annex Aq%^>YAp
146 6411 利息支出 金融共用 interest expense financial sharing yB%)D0
155 6601 销售费用 marketing cost +wozjjc
156 6602 管理费用 managing cost *)1Vs'!-
157 6603 财务费用 financial cost 0WE1}.J<
158 6604 勘探费用 exploration expense 8G&+
159 6701 资产减值损失 loss from asset devaluation GA.bRN2CI2
160 6711 营业外支出 nonoperating expense 8zDH<Gb
161 6801 所得税 income tax K#hY bDm
162 6901 以前年度损益调整 prior year profit and loss adjustment