P.Bk-#}$
一、资产类 JiR|+6"7
1 1001 库存现金 cash on hand 1Rh&04O>VL
2 1002 银行存款 bank deposit plq\D.C
5 1015 其他货币资金 other monetary capital '4rgIs3=x"
9 1101 交易性金融资产 transaction monetary assets \+\h<D-5
11 1121 应收票据 notes receivable mVLGQlvVK
12 1122 应收账款 Account receivable Ih0GzyU*4
13 1123 预付账款 account prepaid "oQ@.]-#
14 1131 应收股利 dividend receivable
h!
<8=V(
15 1132 应收利息 accrued interest receivable DI\sq8J^
21 1231 其他应收款 accounts receivable-others :?J$ +bm}
22 1241 坏账准备 had debts reserve By9/tB
28 1401 材料采购 procurement of materials 7vFqO;
29 1402 在途物资 materials in transit iu 'yB
30 1403 原材料 raw materials LFC k6 R
32 1406 库存商品 commodity stocks 92i#It}-/
33 1407 发出商品 goods in transit {`LV{!
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles <#UvLll
42 1461 存货跌价准备 reserve against stock price declining kAoai|m@R
43 1501 待摊费用 fees to be apportioned z,tax`O
45 1521 持有至到期投资 hold investment due >Vvc55z
46 1522 持有至到期投资减值准备 hold investment due reduction reserve :vj buqN]
47 1523 可供出售金融资产 financial assets available for sale
KB^IGF
48 1524 长期股权投资 long-term stock ownership investment "'Q:%_;
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve uD"Voh|]=
50 1526 投资性房地产 investment real eastate >&R|t_ypw
51 1531 长期应收款 long-term account receivable ]:;gk&P
52 1541 未实现融资收益 unrealized financing income &
Lw| t_y
54 1601 固定资产 permanent assets -l",!sV
55 1602 累计折旧 accumulated depreciation VYBl0!t
56 1603 固定资产减值准备permanent assets reduction reserve LYX+/@OU2
57 1604 在建工程 construction in process ?
=,tcN
58 1605 工程物资 engineer material <Wd$6
59 1606 固定资产清理 disposal of fixed assets L`\ILJz
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing i=ba=-"Mt
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing vv u((b
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture S%4K-I
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture nT>?}/S
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture W+S>/`N
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation y&
)z\8
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation u1uY*p
67 1701 无形资产 intangible assets 1#'wR3[+
68 1702 累计摊销 accumulated amortization 4&\m!
s
69 1703 无形资产减值准备 intangible assets reduction reserve 6V)# Yf
70 1711 商誉 business reputation JwO+Dd
71 1801 长期待摊费用 long-term deferred expenses yoH6g?!O
72 1811 递延所得税资产 deferred income tax assets 43eGfp'
73 1901 待处理财产损溢 waiting assets profit and loss /<})+=>6f
二、负债类 debt group Uz0mSfBp
74 2001 短期借款 short-term loan Gqs8$[o
81 2101 交易性金融负债 transaction financial liabilities 0<Y)yNsV
83 2201 应付票据 notes payable .Ee8s]h5W
84 2202 应付账款 account payable 'j.{o
85 2205 预收账款 item received in advance s
B6UlX;b:
86 2211 应付职工薪酬 employee pay payable M! s&<Bi
87 2221 应交税费 tax payable yCz?V[49
88 2231 应付股利 dividend payable \^+sgg{
89 2232 应付利息 interest payable D@2Tx
90 2241 其他应付款 other account payable y]
Y)?])
97 2401 预提费用 withholding expenses e0 D;]
98 2411 预计负债 estimated liabilities ^}WeBU
99 2501 递延收益 deferred income A%9"7]:
100 2601 长期借款 money borrowed for long term ?D.]c;PR
101 2602 长期债券 long-term bond gAE}3//
106 2801 长期应付款 long-term account payable htaB!Q?V
107 2802 未确认融资费用 unacknowledged financial charges tDi<n}
108 2811 专项应付款 special accounts payable pd|c7D!6U,
109 2901 递延所得税负债 deferred income tax liabilities Bp}<H<@
三、共同类 Cc=`:ED+
112 3101 衍生工具 derivative tool k -SUp8}g
113 3201 套期工具 arbitrage tool TPkm~>zD.
114 3202 被套期项目 arbitrage project _uRgKoiy
四、所有者权益类 O9opX\9
115 4001 实收资本 paid-up capital -i58FJ`B
116 4002 资本公积 contributed surplus `+<5QtD
117 4101 盈余公积 earned surplus ?vZ&CB
119 4103 本年利润 profit for the current year 6Up,B=sX0
120 4104 利润分配 allocation of profits >iq^Ts
121 4201 库存股 treasury stock ~<|xS
五、成本类 HMBxj($eR
122 5001 生产成本 production cost D3I;5m`_
123 5101 制造费用 cost of production Jl}$)'
124 5201 劳务成本 service cost s |qB;
125 5301 研发支出 research and development expenditures bzZEwMc6
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor u tQ_!3u
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
wZ*m
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor FO*Py)/rX
六、损益类 LaLA}1!
129 6001 主营业务收入 main business income =6? 3c\
130 6011 利息收入 金融共用 interest income financial sharing M'*
Y
135 6051 其他业务收入 other business income dL v\H&
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance JK,k@RE y]
137 6101 公允价值变动损益 sound value flexible loss and profit nkvzv
138 6111 投资收益 income on investment gvz&ppcG
142 6301 营业外收入 nonrevenue receipt ')go/y`YK
143 6401 主营业务成本 main business cost $ZE OE8.\
144 6402 其他业务支出 other business expense '*2
2j ]
145 6405 营业税金及附加 business tariff and annex bj7v <G|Y
146 6411 利息支出 金融共用 interest expense financial sharing {+Eq{8m`
155 6601 销售费用 marketing cost \5J/?
156 6602 管理费用 managing cost rNZN}g
157 6603 财务费用 financial cost 3C.bzw^
158 6604 勘探费用 exploration expense &C?]n.A
159 6701 资产减值损失 loss from asset devaluation *!Xhy87%Z)
160 6711 营业外支出 nonoperating expense 4j/8Otn
161 6801 所得税 income tax n-p|7N
162 6901 以前年度损益调整 prior year profit and loss adjustment