+(^H L3
一、资产类 P%N)]b<c*
1 1001 库存现金 cash on hand j0s$}FPUI
2 1002 银行存款 bank deposit O~Bh(_R&
5 1015 其他货币资金 other monetary capital uL^`uI#I
9 1101 交易性金融资产 transaction monetary assets <XN=v!2;
11 1121 应收票据 notes receivable F YK`.>L28
12 1122 应收账款 Account receivable RgZ9ZrE\
13 1123 预付账款 account prepaid v G9>e&Be
14 1131 应收股利 dividend receivable c]
t@3 m
15 1132 应收利息 accrued interest receivable ^)(
tO$S
21 1231 其他应收款 accounts receivable-others ./L)BLC i
22 1241 坏账准备 had debts reserve 8_"NF%%(n
28 1401 材料采购 procurement of materials D3%2O`9
29 1402 在途物资 materials in transit g
4952u
30 1403 原材料 raw materials Ivj=?[c|
32 1406 库存商品 commodity stocks P
+ wpX
33 1407 发出商品 goods in transit 0m"Ni:KEf
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles n9n)eI)R
42 1461 存货跌价准备 reserve against stock price declining k[,0k P;
43 1501 待摊费用 fees to be apportioned yxU9W,D v
45 1521 持有至到期投资 hold investment due oR/_{#Mz"
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ! &NrbiuN
47 1523 可供出售金融资产 financial assets available for sale -4P `:bF
48 1524 长期股权投资 long-term stock ownership investment 9C0 #K\
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve y*6/VSRkt4
50 1526 投资性房地产 investment real eastate |(.%`BTD
51 1531 长期应收款 long-term account receivable "/mt uU3rt
52 1541 未实现融资收益 unrealized financing income , 2xv
54 1601 固定资产 permanent assets N/--6)5~0
55 1602 累计折旧 accumulated depreciation 9y<h.T
56 1603 固定资产减值准备permanent assets reduction reserve ]vP}K
57 1604 在建工程 construction in process 4 Tw~4b
58 1605 工程物资 engineer material 1<5Ug8q
59 1606 固定资产清理 disposal of fixed assets K1Uq` T J
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing x0: BxRx*
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }lT;?|n:h
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture D9?.Ru0.
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 Hmt2~>FI[
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture j<k6z
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 xwi6#>
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation RS
l*u[fB
67 1701 无形资产 intangible assets 7 nFOV Z
68 1702 累计摊销 accumulated amortization }a.j~>rq
69 1703 无形资产减值准备 intangible assets reduction reserve w6WPfy(/2
70 1711 商誉 business reputation ,i sjiy
J
71 1801 长期待摊费用 long-term deferred expenses C4P<GtR9
72 1811 递延所得税资产 deferred income tax assets ??U/Qi180
73 1901 待处理财产损溢 waiting assets profit and loss 9dBxCdpu
二、负债类 debt group ^YropzHZ4E
74 2001 短期借款 short-term loan o :fe`#t
81 2101 交易性金融负债 transaction financial liabilities 3 yy5 l!fv
83 2201 应付票据 notes payable S2_ (lS+R
84 2202 应付账款 account payable : GO"bsjL
85 2205 预收账款 item received in advance nw0#gDI|
86 2211 应付职工薪酬 employee pay payable ]JV'z<
87 2221 应交税费 tax payable nSC2wTH!1
88 2231 应付股利 dividend payable }v4dOGc?
89 2232 应付利息 interest payable q!
?* M?Oz
90 2241 其他应付款 other account payable g\
v T7x
97 2401 预提费用 withholding expenses +yHz7^6-5
98 2411 预计负债 estimated liabilities 3RT\G0?8f
99 2501 递延收益 deferred income oPM*VTMA
100 2601 长期借款 money borrowed for long term G3%Ju=
101 2602 长期债券 long-term bond XNv2xuOc J
106 2801 长期应付款 long-term account payable D
fzs A4
107 2802 未确认融资费用 unacknowledged financial charges V 3cKbk7~
108 2811 专项应付款 special accounts payable aR/?YKA
109 2901 递延所得税负债 deferred income tax liabilities m<#12#D
三、共同类 {G VA4=UAE
112 3101 衍生工具 derivative tool $2L6:& .P,
113 3201 套期工具 arbitrage tool dK4rr O
114 3202 被套期项目 arbitrage project >M YDwH
四、所有者权益类 ;'= cNj
115 4001 实收资本 paid-up capital e)g &q'O
116 4002 资本公积 contributed surplus ^}B,0yUu'
117 4101 盈余公积 earned surplus a4=(z72xe
119 4103 本年利润 profit for the current year %kjG[C
120 4104 利润分配 allocation of profits "cP
g_- n
121 4201 库存股 treasury stock ]MosiMJF
五、成本类 ;ryNfP%
122 5001 生产成本 production cost (Y@T5-!D
123 5101 制造费用 cost of production Xa?O)Bq .
124 5201 劳务成本 service cost |#kY_d)10
125 5301 研发支出 research and development expenditures ,7]hjf_h
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }:
HG)V
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor kzDN(_<1
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor >m,hna]R Z
六、损益类 AXW.`~ 4
129 6001 主营业务收入 main business income '#Au~5
130 6011 利息收入 金融共用 interest income financial sharing hEQyaDD;
135 6051 其他业务收入 other business income $2?AJ/2r$b
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance P< <+;']
137 6101 公允价值变动损益 sound value flexible loss and profit _!@:@e)yB{
138 6111 投资收益 income on investment YAOfuas]j
142 6301 营业外收入 nonrevenue receipt ?<TJ}("/
143 6401 主营业务成本 main business cost Aj4 a-vd.
144 6402 其他业务支出 other business expense -HG .GA
145 6405 营业税金及附加 business tariff and annex 7|DG1p9C
146 6411 利息支出 金融共用 interest expense financial sharing :Kwu{<rJ!(
155 6601 销售费用 marketing cost 2Jd(@DcJ2C
156 6602 管理费用 managing cost !i^"3!.l,]
157 6603 财务费用 financial cost 6FA+q YSV
158 6604 勘探费用 exploration expense >|E]??v
159 6701 资产减值损失 loss from asset devaluation 3k`Q]O=OU
160 6711 营业外支出 nonoperating expense pg4W?N`
161 6801 所得税 income tax >+P}S@
162 6901 以前年度损益调整 prior year profit and loss adjustment
