o.v,n1Nm
一、资产类 q[T_*X3o
1 1001 库存现金 cash on hand r ;@:S~
2 1002 银行存款 bank deposit @U7U?.p
5 1015 其他货币资金 other monetary capital ?STI8AdO
9 1101 交易性金融资产 transaction monetary assets N^@%qUvT]
11 1121 应收票据 notes receivable K6 PC&+ x
12 1122 应收账款 Account receivable ?dA T MmT-
13 1123 预付账款 account prepaid [kU[}FT
14 1131 应收股利 dividend receivable dja9XWOg
15 1132 应收利息 accrued interest receivable #,Fx@3y\a
21 1231 其他应收款 accounts receivable-others U O{xpY
22 1241 坏账准备 had debts reserve see'!CjVo2
28 1401 材料采购 procurement of materials VH$\ a~|
29 1402 在途物资 materials in transit -NI@xJO4(;
30 1403 原材料 raw materials OP\^c
32 1406 库存商品 commodity stocks kiB OyC!r6
33 1407 发出商品 goods in transit kC,D
W%Ls
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Lt#:R\;&
42 1461 存货跌价准备 reserve against stock price declining 0^|$cvY iL
43 1501 待摊费用 fees to be apportioned SO8|]Fk
45 1521 持有至到期投资 hold investment due |iF
1 A
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 3 8ls 4v3
47 1523 可供出售金融资产 financial assets available for sale Rwi5 +;N
48 1524 长期股权投资 long-term stock ownership investment ]J0Y^dM
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Cys/1DkE
50 1526 投资性房地产 investment real eastate `s|\" @
2
51 1531 长期应收款 long-term account receivable d3\l9R{}
52 1541 未实现融资收益 unrealized financing income ] "7El;2z
54 1601 固定资产 permanent assets -qr:c9\px
55 1602 累计折旧 accumulated depreciation 9h)P8B. >M
56 1603 固定资产减值准备permanent assets reduction reserve ir1RA mt%
57 1604 在建工程 construction in process :7'0:'0$t
58 1605 工程物资 engineer material ~T{d9yNW1
59 1606 固定资产清理 disposal of fixed assets iI /'! 85
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing d,E/
9y\e
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 0[3tW[j
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture `04Y
;@w
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 &Funao>
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture LO Yyj?^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 Iclan\q#y
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation >LRaIU>
67 1701 无形资产 intangible assets >O[^\H!\
68 1702 累计摊销 accumulated amortization N'q/7jO y
69 1703 无形资产减值准备 intangible assets reduction reserve zv3<i (
70 1711 商誉 business reputation M KE[Yb?
71 1801 长期待摊费用 long-term deferred expenses =V4_DJ(&
72 1811 递延所得税资产 deferred income tax assets Yc ( )'6
73 1901 待处理财产损溢 waiting assets profit and loss TBLk+AR
二、负债类 debt group { Rh+]=7
74 2001 短期借款 short-term loan H#d!
`
81 2101 交易性金融负债 transaction financial liabilities >G -?e!
83 2201 应付票据 notes payable #v]aT
]}
84 2202 应付账款 account payable 7dL=E"WL
85 2205 预收账款 item received in advance trNK9@wT)
86 2211 应付职工薪酬 employee pay payable :8/M6- EK
87 2221 应交税费 tax payable .<|4PG
88 2231 应付股利 dividend payable -2m Ogv
89 2232 应付利息 interest payable N"Nd $4
90 2241 其他应付款 other account payable >0G}, S
97 2401 预提费用 withholding expenses \6PIw-)
98 2411 预计负债 estimated liabilities _J$p <
99 2501 递延收益 deferred income 8`R}L
100 2601 长期借款 money borrowed for long term & ;x1Rx
101 2602 长期债券 long-term bond ^IegR>
106 2801 长期应付款 long-term account payable MLDg).5
107 2802 未确认融资费用 unacknowledged financial charges d~oWu [F*
108 2811 专项应付款 special accounts payable g960;waz3
109 2901 递延所得税负债 deferred income tax liabilities ' c\TMb.
三、共同类 /Gu2@m[r
112 3101 衍生工具 derivative tool #esu@kMU`
113 3201 套期工具 arbitrage tool J
}` $WL:
114 3202 被套期项目 arbitrage project TuhL :
四、所有者权益类 ;`Ch2b1+
115 4001 实收资本 paid-up capital !wufoK
116 4002 资本公积 contributed surplus %
QcG^R
117 4101 盈余公积 earned surplus Yka yT 0!
119 4103 本年利润 profit for the current year -O q=J;
120 4104 利润分配 allocation of profits '/) _{Ly
121 4201 库存股 treasury stock Gt *<?
五、成本类 rcb/X`l=
122 5001 生产成本 production cost 4Og GZ
123 5101 制造费用 cost of production loVvr"&g
124 5201 劳务成本 service cost (~yJce
125 5301 研发支出 research and development expenditures ^)K[1]"uM
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?^A:~" ~
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor aLo>Yi
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor rnrx%Q
六、损益类 #1l S\!
129 6001 主营业务收入 main business income > ]N0w
130 6011 利息收入 金融共用 interest income financial sharing U@ QU8
135 6051 其他业务收入 other business income rMFf8D(Y
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 9w< _XXQ
137 6101 公允价值变动损益 sound value flexible loss and profit GHrT?zEX
138 6111 投资收益 income on investment OX`GN#yl
142 6301 营业外收入 nonrevenue receipt ~2q G" 1[\
143 6401 主营业务成本 main business cost &:{yf=
144 6402 其他业务支出 other business expense ,,-3p#P bw
145 6405 营业税金及附加 business tariff and annex zEL[%(fnc
146 6411 利息支出 金融共用 interest expense financial sharing K>~cY%3^i
155 6601 销售费用 marketing cost #NxvLW/
156 6602 管理费用 managing cost @g5]w&o_
157 6603 财务费用 financial cost w%u[~T7OI
158 6604 勘探费用 exploration expense M L_J<|,J
159 6701 资产减值损失 loss from asset devaluation h |
160 6711 营业外支出 nonoperating expense ^mb*w)-p?
161 6801 所得税 income tax WK5bt2x
162 6901 以前年度损益调整 prior year profit and loss adjustment
