UNSXr`9
一、资产类 ftmP dha%+
1 1001 库存现金 cash on hand
zWPX
2 1002 银行存款 bank deposit IqlCl>_j
5 1015 其他货币资金 other monetary capital /IcGJ&;
9 1101 交易性金融资产 transaction monetary assets _{): w~zi
11 1121 应收票据 notes receivable {KDN|o+%
12 1122 应收账款 Account receivable lpPPI+|4N
13 1123 预付账款 account prepaid }e|cszNRd
14 1131 应收股利 dividend receivable :}36;n<['
15 1132 应收利息 accrued interest receivable ; O w s8
21 1231 其他应收款 accounts receivable-others FD!8o
22 1241 坏账准备 had debts reserve X }G$ON
28 1401 材料采购 procurement of materials v? 8i;[
29 1402 在途物资 materials in transit *Mg@j;+ 5s
30 1403 原材料 raw materials ;HYEJ3
32 1406 库存商品 commodity stocks |[r7B*fw
33 1407 发出商品 goods in transit zT}vaU 6
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles R68:=E
4
42 1461 存货跌价准备 reserve against stock price declining +<$nZ=,hsy
43 1501 待摊费用 fees to be apportioned pC,Z =+:
45 1521 持有至到期投资 hold investment due IkmEctAU
46 1522 持有至到期投资减值准备 hold investment due reduction reserve @=z.^I30
47 1523 可供出售金融资产 financial assets available for sale C ]B P}MY<
48 1524 长期股权投资 long-term stock ownership investment rYV]<[?~7
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve vr"Pr4z4i
50 1526 投资性房地产 investment real eastate ,_$J-F?
51 1531 长期应收款 long-term account receivable H9'psv
52 1541 未实现融资收益 unrealized financing income PN99 R]K0g
54 1601 固定资产 permanent assets iM7 ^
55 1602 累计折旧 accumulated depreciation L[: A U e
56 1603 固定资产减值准备permanent assets reduction reserve :G98u X t
57 1604 在建工程 construction in process 3S#p4{3
58 1605 工程物资 engineer material & 2%|
?f|
59 1606 固定资产清理 disposal of fixed assets GwX hn2
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing oM>UIDCY_v
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3H< %\SYp
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture tz?3R#rM
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 GL>YJ%
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ,%A|:
T]
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 ml|FdQ
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation > j iez,
67 1701 无形资产 intangible assets %R?WkG
68 1702 累计摊销 accumulated amortization ]5@n`;&#.
69 1703 无形资产减值准备 intangible assets reduction reserve k( 7Q\JKE
70 1711 商誉 business reputation kWa5=BW2f
71 1801 长期待摊费用 long-term deferred expenses `z q+Xl
72 1811 递延所得税资产 deferred income tax assets K@:o mT
73 1901 待处理财产损溢 waiting assets profit and loss }M(xN6E
二、负债类 debt group Is6}VL bB
74 2001 短期借款 short-term loan Uu*iL< `
81 2101 交易性金融负债 transaction financial liabilities IDf\! QG x
83 2201 应付票据 notes payable aso8,mpZuA
84 2202 应付账款 account payable V=fh;p
85 2205 预收账款 item received in advance [f { qb\
86 2211 应付职工薪酬 employee pay payable 4 P5^.\.
87 2221 应交税费 tax payable <L*`WO]\l
88 2231 应付股利 dividend payable B1FJAKI);
89 2232 应付利息 interest payable Yh^8
!
90 2241 其他应付款 other account payable Ad ,n+%"e
97 2401 预提费用 withholding expenses tBJ
4lb
98 2411 预计负债 estimated liabilities {A< 9 61
99 2501 递延收益 deferred income 6~jAh@-
100 2601 长期借款 money borrowed for long term x8C\&
ivn
101 2602 长期债券 long-term bond qe(gKKA%q
106 2801 长期应付款 long-term account payable 6`6 / 2C$%
107 2802 未确认融资费用 unacknowledged financial charges ZDL1H3
;R
108 2811 专项应付款 special accounts payable ~uq010lMno
109 2901 递延所得税负债 deferred income tax liabilities 6&;GC<].(y
三、共同类 )\D{5 j
112 3101 衍生工具 derivative tool [aA@ V0l
113 3201 套期工具 arbitrage tool >r\GB#\5
114 3202 被套期项目 arbitrage project zjow %
四、所有者权益类 ;!VxmZ:j[
115 4001 实收资本 paid-up capital K/P w;{}
116 4002 资本公积 contributed surplus =Yl ea,S
117 4101 盈余公积 earned surplus v,*C>u\3s
119 4103 本年利润 profit for the current year a6;[Z
120 4104 利润分配 allocation of profits !&b|
[ b
121 4201 库存股 treasury stock $kN=45SR
五、成本类 1anh@T.
122 5001 生产成本 production cost %,~\,+NP
123 5101 制造费用 cost of production #C .
124 5201 劳务成本 service cost \\13n 4fAv
125 5301 研发支出 research and development expenditures
$v#`2S(7
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }[lP^Qs
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor & b
^~0Z
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor }.'rh R+
六、损益类 ZC Z@ZN
129 6001 主营业务收入 main business income <b *sn] l
130 6011 利息收入 金融共用 interest income financial sharing U $OI]Dd9
135 6051 其他业务收入 other business income ]&P\|b1*g
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance +XO\#$o>W
137 6101 公允价值变动损益 sound value flexible loss and profit a:l-cZ/!
138 6111 投资收益 income on investment >EFWevT{
142 6301 营业外收入 nonrevenue receipt $+n6V2^K)7
143 6401 主营业务成本 main business cost +a N8l1
144 6402 其他业务支出 other business expense Z- a
145 6405 营业税金及附加 business tariff and annex _A!Fp0}`
146 6411 利息支出 金融共用 interest expense financial sharing 6@8t>"}
155 6601 销售费用 marketing cost Nb9GrYIS
156 6602 管理费用 managing cost V Zr:yE
157 6603 财务费用 financial cost flC%<V%'-
158 6604 勘探费用 exploration expense li\=mH,Wr
159 6701 资产减值损失 loss from asset devaluation e Bxm
160 6711 营业外支出 nonoperating expense Mh~}RA"H
161 6801 所得税 income tax NZ i3U
162 6901 以前年度损益调整 prior year profit and loss adjustment
