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一、资产类 9O&gR46.
1 1001 库存现金 cash on hand \e4AxLP
2 1002 银行存款 bank deposit w?u3e+
5 1015 其他货币资金 other monetary capital s'N <
9 1101 交易性金融资产 transaction monetary assets [7PC\
11 1121 应收票据 notes receivable xF3FY
0U[
12 1122 应收账款 Account receivable ,\
1X\
13 1123 预付账款 account prepaid }X8P5c!\
14 1131 应收股利 dividend receivable iNkN'("
15 1132 应收利息 accrued interest receivable >CrrxiG
21 1231 其他应收款 accounts receivable-others `~d7l@6F
22 1241 坏账准备 had debts reserve /"`hz6rIv
28 1401 材料采购 procurement of materials ]}'bRq*]
29 1402 在途物资 materials in transit ~:{ mKc
30 1403 原材料 raw materials O,
eoO,gB
32 1406 库存商品 commodity stocks u8JH~b
33 1407 发出商品 goods in transit LyvR].p=5*
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles hC"'cUrcN
42 1461 存货跌价准备 reserve against stock price declining l*hWws[
43 1501 待摊费用 fees to be apportioned EZiLXQd_
45 1521 持有至到期投资 hold investment due T$0
)un
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
d<xi/
47 1523 可供出售金融资产 financial assets available for sale H~JgZ pw
48 1524 长期股权投资 long-term stock ownership investment $LuU
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 9C?SEbC
50 1526 投资性房地产 investment real eastate RrBG
=V
51 1531 长期应收款 long-term account receivable |H5GWZ
O{^
52 1541 未实现融资收益 unrealized financing income bnL!PsG$K,
54 1601 固定资产 permanent assets & .1-6
55 1602 累计折旧 accumulated depreciation -32P}58R
56 1603 固定资产减值准备permanent assets reduction reserve Zbre5&aU
57 1604 在建工程 construction in process 1l)j(,Zd*
58 1605 工程物资 engineer material 8dx7@y?z
59 1606 固定资产清理 disposal of fixed assets
I__b$
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 1(T2:N(M-A
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Pw]+6
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 3r[F1z2B
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 RgH 6l2
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture go=xx.WJ
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 \6 J Y#%
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation `Mg3P_}=
67 1701 无形资产 intangible assets E71H=C 4
68 1702 累计摊销 accumulated amortization $FT6c@&y
69 1703 无形资产减值准备 intangible assets reduction reserve
m#[c]v{
70 1711 商誉 business reputation d5L BL'/o
71 1801 长期待摊费用 long-term deferred expenses <%wTI<m,-
72 1811 递延所得税资产 deferred income tax assets g*FHZM*N9
73 1901 待处理财产损溢 waiting assets profit and loss 7]?y
_%kT
二、负债类 debt group }U>K>"AZl
74 2001 短期借款 short-term loan @6~m&$R/
81 2101 交易性金融负债 transaction financial liabilities I_Lm[
83 2201 应付票据 notes payable $$p +~X
84 2202 应付账款 account payable )O*h79t^Q
85 2205 预收账款 item received in advance d,i4WKp
86 2211 应付职工薪酬 employee pay payable Ux^ue9
87 2221 应交税费 tax payable r@i)Sluf
88 2231 应付股利 dividend payable jT0iJ?d,!
89 2232 应付利息 interest payable ]QY-LO(
90 2241 其他应付款 other account payable _?felxG[
97 2401 预提费用 withholding expenses >mvE[iXRG?
98 2411 预计负债 estimated liabilities kc$W"J@
99 2501 递延收益 deferred income Cz5U
100 2601 长期借款 money borrowed for long term .1^Kk3
101 2602 长期债券 long-term bond R86i2',
106 2801 长期应付款 long-term account payable 6*$A/D
107 2802 未确认融资费用 unacknowledged financial charges K~-V([tWg
108 2811 专项应付款 special accounts payable YVF@v-v-,
109 2901 递延所得税负债 deferred income tax liabilities Z;+;_Cw
三、共同类 5IzCQqOPgX
112 3101 衍生工具 derivative tool
>_]Ov:5
113 3201 套期工具 arbitrage tool rVOF
114 3202 被套期项目 arbitrage project &'PLOyWw
四、所有者权益类 ]YZ_kc^(V;
115 4001 实收资本 paid-up capital P^Og(F8;
116 4002 资本公积 contributed surplus krlebPs[
117 4101 盈余公积 earned surplus )~$ejS
119 4103 本年利润 profit for the current year O:,Gmft+
120 4104 利润分配 allocation of profits +DefV,Ny
121 4201 库存股 treasury stock G]xN#O;
五、成本类 uj%]+Llxv
122 5001 生产成本 production cost V1nqEdhk
123 5101 制造费用 cost of production {='wGx
124 5201 劳务成本 service cost D=D.s)ns*
125 5301 研发支出 research and development expenditures peS4<MqWu
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor nip*Y@- F
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor AYoTCi%7E
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor K4|fmgcy.
六、损益类 t=:5?}J.Q$
129 6001 主营业务收入 main business income ia.+<,
$`S
130 6011 利息收入 金融共用 interest income financial sharing [zP}G?(
135 6051 其他业务收入 other business income i 28TH
Jh
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance tycVcr\(
137 6101 公允价值变动损益 sound value flexible loss and profit }(na)B{m
138 6111 投资收益 income on investment {=!BzNMj
142 6301 营业外收入 nonrevenue receipt (yEU9R$I"
143 6401 主营业务成本 main business cost ) .V,zmI
144 6402 其他业务支出 other business expense ?a,`{1m0\
145 6405 营业税金及附加 business tariff and annex *fy aAv
146 6411 利息支出 金融共用 interest expense financial sharing cF9ZnT.
155 6601 销售费用 marketing cost rnMi
>?
156 6602 管理费用 managing cost WqCER^~'>
157 6603 财务费用 financial cost f@Ve,i
158 6604 勘探费用 exploration expense j{tr''yN
159 6701 资产减值损失 loss from asset devaluation 8<6@O
160 6711 营业外支出 nonoperating expense h^
WMv
*2
161 6801 所得税 income tax VJr ~h
"[
162 6901 以前年度损益调整 prior year profit and loss adjustment