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一、资产类 8$v17 3
1 1001 库存现金 cash on hand k:m~'r8z
2 1002 银行存款 bank deposit b\UQ6V
5 1015 其他货币资金 other monetary capital ~b3xn T
9 1101 交易性金融资产 transaction monetary assets .Ky<9h.K
11 1121 应收票据 notes receivable $Fc*^8$ryC
12 1122 应收账款 Account receivable M4nM%qRGQ
13 1123 预付账款 account prepaid +SrE
14 1131 应收股利 dividend receivable , *e^,|#
15 1132 应收利息 accrued interest receivable D4Uz@2_
21 1231 其他应收款 accounts receivable-others x@v,qF$K
22 1241 坏账准备 had debts reserve u<!!%C~+=
28 1401 材料采购 procurement of materials
x2Y1
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29 1402 在途物资 materials in transit }!Qo
wG
30 1403 原材料 raw materials Lt@4F
32 1406 库存商品 commodity stocks 9{70l539
33 1407 发出商品 goods in transit p
tv
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ]pB0b JAt
42 1461 存货跌价准备 reserve against stock price declining z.e%AcX
43 1501 待摊费用 fees to be apportioned .{5)$w>
45 1521 持有至到期投资 hold investment due R(k6S
46 1522 持有至到期投资减值准备 hold investment due reduction reserve gBYL.^H^l
47 1523 可供出售金融资产 financial assets available for sale
z|+L>O-8
48 1524 长期股权投资 long-term stock ownership investment TkWS-=lNH0
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve []3xb`<&
50 1526 投资性房地产 investment real eastate q,aWF5m@
51 1531 长期应收款 long-term account receivable
EVgn^,
52 1541 未实现融资收益 unrealized financing income %+gze|J
54 1601 固定资产 permanent assets !ye%A&
55 1602 累计折旧 accumulated depreciation lH:TE=|4
56 1603 固定资产减值准备permanent assets reduction reserve zi-zg Lx
57 1604 在建工程 construction in process F8_pwJUpf-
58 1605 工程物资 engineer material /y@$|DI1
59 1606 固定资产清理 disposal of fixed assets cp0>Euco=
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing R!*UU'se
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Fdm7k){A
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ,EcmMI^A
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 1_7x'5GdA
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture UQ'D-e
K
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation }=s@y"["
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation b[GZ sXD-
67 1701 无形资产 intangible assets v}xz`]MW<,
68 1702 累计摊销 accumulated amortization .
g(yTA
69 1703 无形资产减值准备 intangible assets reduction reserve 4mNL;O
70 1711 商誉 business reputation 4)JrOe&k
71 1801 长期待摊费用 long-term deferred expenses <%>Q$b5
72 1811 递延所得税资产 deferred income tax assets MyCX6+Ci)
73 1901 待处理财产损溢 waiting assets profit and loss fhMtnh:
二、负债类 debt group TQE 3/I L
74 2001 短期借款 short-term loan s,K @t_J
81 2101 交易性金融负债 transaction financial liabilities */nb%QV
83 2201 应付票据 notes payable k W/3
Aq7r
84 2202 应付账款 account payable /
DeIs
85 2205 预收账款 item received in advance J:#B,2F+^
86 2211 应付职工薪酬 employee pay payable e`k
2g^
87 2221 应交税费 tax payable n$5
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88 2231 应付股利 dividend payable 3t68cdFlz
89 2232 应付利息 interest payable b]4yFwb
90 2241 其他应付款 other account payable NjYpNd?g
97 2401 预提费用 withholding expenses
"E/F{6NH
98 2411 预计负债 estimated liabilities [m3G%PO@Da
99 2501 递延收益 deferred income ^uIZs}=+
100 2601 长期借款 money borrowed for long term T>vH ZZiO
101 2602 长期债券 long-term bond OPwp
(b
106 2801 长期应付款 long-term account payable qFe|$rVVIl
107 2802 未确认融资费用 unacknowledged financial charges qZKU=HM
108 2811 专项应付款 special accounts payable
b=K
109 2901 递延所得税负债 deferred income tax liabilities cQ*:U@
三、共同类 RBt"7 '
112 3101 衍生工具 derivative tool lG%oqxJ+ L
113 3201 套期工具 arbitrage tool l:j9lBS
114 3202 被套期项目 arbitrage project 6dC!&leNi
四、所有者权益类 LtejLCf/
115 4001 实收资本 paid-up capital $w+g%y)
116 4002 资本公积 contributed surplus +P}'2tE~'
117 4101 盈余公积 earned surplus :E4i@ O7%
119 4103 本年利润 profit for the current year Wj.)wr!
120 4104 利润分配 allocation of profits h!yF
121 4201 库存股 treasury stock #(ANyU(#e
五、成本类 <^n9?[m*
122 5001 生产成本 production cost ;oob
TW{
123 5101 制造费用 cost of production 2#T|+mKxZM
124 5201 劳务成本 service cost f7d)
125 5301 研发支出 research and development expenditures <wj2:Z0
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 1swh7
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 1ww|km
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor .LnXKRd{
六、损益类 qZ`@Ro
129 6001 主营业务收入 main business income 1tQZyHc42;
130 6011 利息收入 金融共用 interest income financial sharing k5g\s9n]
135 6051 其他业务收入 other business income I4qzdD
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?#pL\1"E
137 6101 公允价值变动损益 sound value flexible loss and profit 'e;*V$+
138 6111 投资收益 income on investment $'?CY)h{
142 6301 营业外收入 nonrevenue receipt |
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143 6401 主营业务成本 main business cost [gIStKe
144 6402 其他业务支出 other business expense @8n0GCv
145 6405 营业税金及附加 business tariff and annex fm&l0
146 6411 利息支出 金融共用 interest expense financial sharing KW+^9&lA
155 6601 销售费用 marketing cost t( p
156 6602 管理费用 managing cost WDE_"Mm
157 6603 财务费用 financial cost =*"Amd,
158 6604 勘探费用 exploration expense 9XobTi3+'
159 6701 资产减值损失 loss from asset devaluation s:I^AL5
160 6711 营业外支出 nonoperating expense P*I\FV
161 6801 所得税 income tax ;)"r^M)):
162 6901 以前年度损益调整 prior year profit and loss adjustment