g #<?OFl
一、资产类 _(
s|Q
1 1001 库存现金 cash on hand f+88R=-u6S
2 1002 银行存款 bank deposit
LGg x.Z
5 1015 其他货币资金 other monetary capital 9 C'+~<l
9 1101 交易性金融资产 transaction monetary assets E$yf2Q~ k
11 1121 应收票据 notes receivable {^O/MMB\\%
12 1122 应收账款 Account receivable 3/|{>7]1
13 1123 预付账款 account prepaid .+~kJ0~Y
14 1131 应收股利 dividend receivable 7/$Z7J!k
15 1132 应收利息 accrued interest receivable AeQ&V d|
21 1231 其他应收款 accounts receivable-others D2*Q1n
22 1241 坏账准备 had debts reserve uXW.
(x7"f
28 1401 材料采购 procurement of materials }6{
)J v
29 1402 在途物资 materials in transit ]` Gz_e
30 1403 原材料 raw materials *z:lq2"G
32 1406 库存商品 commodity stocks Q_h+r! b
33 1407 发出商品 goods in transit K~~*M?.Z
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles btz3f9
42 1461 存货跌价准备 reserve against stock price declining 52R.L9Ai
43 1501 待摊费用 fees to be apportioned $A0]v!P~i-
45 1521 持有至到期投资 hold investment due P# #( V!YR
46 1522 持有至到期投资减值准备 hold investment due reduction reserve EjCzou
47 1523 可供出售金融资产 financial assets available for sale [67f; ?b
48 1524 长期股权投资 long-term stock ownership investment ZjbG&o c
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve n~cm?"
50 1526 投资性房地产 investment real eastate Jt^JE{m9%
51 1531 长期应收款 long-term account receivable +A3\Hj&W
52 1541 未实现融资收益 unrealized financing income 0lq4
54 1601 固定资产 permanent assets aZ0iwM K
55 1602 累计折旧 accumulated depreciation 1UWgOCc
56 1603 固定资产减值准备permanent assets reduction reserve FrM~6A_
57 1604 在建工程 construction in process @{GxQzo
58 1605 工程物资 engineer material H4",r5qw:
59 1606 固定资产清理 disposal of fixed assets ;x
C~{O
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 3T^dgWXEG
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing e$|)wOwU
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture v8(u9V%?6
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 Pb&+(j
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture \B +SzW
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 !/9Sb1_ ~
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation s|` )'
67 1701 无形资产 intangible assets XQ y|t"Vq>
68 1702 累计摊销 accumulated amortization 90k|u'ikOp
69 1703 无形资产减值准备 intangible assets reduction reserve ~g|0u O}.
70 1711 商誉 business reputation X(q=,^Mp
71 1801 长期待摊费用 long-term deferred expenses Mp}NUQHE
72 1811 递延所得税资产 deferred income tax assets ^u&Khc~
y
73 1901 待处理财产损溢 waiting assets profit and loss mK/P4]9g
二、负债类 debt group mK&9p{4#U
74 2001 短期借款 short-term loan jJ
C( (1|
81 2101 交易性金融负债 transaction financial liabilities xJ5!` #=
83 2201 应付票据 notes payable ^moIMFl
84 2202 应付账款 account payable RLX^'g+P
85 2205 预收账款 item received in advance 9 9BK/>R
86 2211 应付职工薪酬 employee pay payable "lb!m9F{
87 2221 应交税费 tax payable >x0lSL0y
88 2231 应付股利 dividend payable |W];v@b\y
89 2232 应付利息 interest payable ,B>b9,~3a
90 2241 其他应付款 other account payable vK~KeZ\,p=
97 2401 预提费用 withholding expenses \>
azY
g
98 2411 预计负债 estimated liabilities t O;W?g
99 2501 递延收益 deferred income `;GGuJb \
100 2601 长期借款 money borrowed for long term '0rwNEg
101 2602 长期债券 long-term bond 70(?X/5#
106 2801 长期应付款 long-term account payable H5t`E^E
107 2802 未确认融资费用 unacknowledged financial charges 5ml}TSMu'
108 2811 专项应付款 special accounts payable Qn&^.e9I
109 2901 递延所得税负债 deferred income tax liabilities 5W-M8dc6
三、共同类 4=cq 76
112 3101 衍生工具 derivative tool nL~
b
113 3201 套期工具 arbitrage tool cYS+XBz
114 3202 被套期项目 arbitrage project %*}f<k{6
四、所有者权益类 kfECC&"
115 4001 实收资本 paid-up capital L #b Q`t
116 4002 资本公积 contributed surplus N'.+ezZ;h
117 4101 盈余公积 earned surplus P$(}}@
119 4103 本年利润 profit for the current year C{^@. 8:
120 4104 利润分配 allocation of profits =_3qUcOP
121 4201 库存股 treasury stock
E.9k%%X]
五、成本类 5aQg^f%\
122 5001 生产成本 production cost nmrk-#._@9
123 5101 制造费用 cost of production z*1K<w8
124 5201 劳务成本 service cost S`.-D+.68
125 5301 研发支出 research and development expenditures LRs; >O
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ?!-i m*~w
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor W<l(C!{
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor {m GWMv
六、损益类 l]&)an
129 6001 主营业务收入 main business income 63$m& ]x
130 6011 利息收入 金融共用 interest income financial sharing I%x J)fIK
135 6051 其他业务收入 other business income 9x,+G['Zt
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance W{aN S@1
137 6101 公允价值变动损益 sound value flexible loss and profit _"`h~jB
138 6111 投资收益 income on investment $Bb/GXn{\
142 6301 营业外收入 nonrevenue receipt ??Ac=K\
143 6401 主营业务成本 main business cost !~v>&bCG>9
144 6402 其他业务支出 other business expense Ba~Iy2\x
145 6405 营业税金及附加 business tariff and annex r U5'hK
146 6411 利息支出 金融共用 interest expense financial sharing #IDCCD^1=
155 6601 销售费用 marketing cost O Sk9Eb4ld
156 6602 管理费用 managing cost H:6$) #
157 6603 财务费用 financial cost 2_v>8B
158 6604 勘探费用 exploration expense d5hE!=
159 6701 资产减值损失 loss from asset devaluation b"9,DQB=i
160 6711 营业外支出 nonoperating expense M+:wa@K l
161 6801 所得税 income tax h65j, v6B
162 6901 以前年度损益调整 prior year profit and loss adjustment
