.o#A(3&n
一、资产类 7H])2:)
1 1001 库存现金 cash on hand V
|c
PAT%
2 1002 银行存款 bank deposit n?(sn
5 1015 其他货币资金 other monetary capital N++ ;}j
9 1101 交易性金融资产 transaction monetary assets R,8 W7 3
11 1121 应收票据 notes receivable mE"(d*fe'
12 1122 应收账款 Account receivable #=uV, dw
13 1123 预付账款 account prepaid + *)Kyk
14 1131 应收股利 dividend receivable >BWe"{ ;
15 1132 应收利息 accrued interest receivable 0<FT=tKm
21 1231 其他应收款 accounts receivable-others tqD=)0Uzs
22 1241 坏账准备 had debts reserve x1`4hB
28 1401 材料采购 procurement of materials e+~@"^|
29 1402 在途物资 materials in transit l6T^e@*
30 1403 原材料 raw materials ZyX+V?4
32 1406 库存商品 commodity stocks 9;Q
gby
33 1407 发出商品 goods in transit Bv xLbl}
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles X
l,707
42 1461 存货跌价准备 reserve against stock price declining Pi
IP%$72O
43 1501 待摊费用 fees to be apportioned A$3ll|%j
45 1521 持有至到期投资 hold investment due ~F"w
46 1522 持有至到期投资减值准备 hold investment due reduction reserve }v xRjO,
47 1523 可供出售金融资产 financial assets available for sale z!G?T(SpA
48 1524 长期股权投资 long-term stock ownership investment 7}L.(Jp9
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve y9Pw'4R
50 1526 投资性房地产 investment real eastate V}h
<,E9
51 1531 长期应收款 long-term account receivable I]ZksC
52 1541 未实现融资收益 unrealized financing income Nt,:`o |
54 1601 固定资产 permanent assets \MDhm,H<
55 1602 累计折旧 accumulated depreciation RF }R~m9]
56 1603 固定资产减值准备permanent assets reduction reserve ujW C!*W(Q
57 1604 在建工程 construction in process HDi_|{2^
58 1605 工程物资 engineer material yZ-Ql11
59 1606 固定资产清理 disposal of fixed assets Df@b;-E
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing bjBXs;zr@\
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Y)68
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture zeshM8=
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 .6c
Bx
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture *X!+wK-+
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 .npD<*
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 2WS Wfh
67 1701 无形资产 intangible assets Mtaky=l8~I
68 1702 累计摊销 accumulated amortization *|OUd7P:hU
69 1703 无形资产减值准备 intangible assets reduction reserve %O9P|04]3
70 1711 商誉 business reputation /%F5u}eW
71 1801 长期待摊费用 long-term deferred expenses 0.wNa~_G|
72 1811 递延所得税资产 deferred income tax assets CG
,H
73 1901 待处理财产损溢 waiting assets profit and loss d@?zCFD
二、负债类 debt group =j%ORD[
74 2001 短期借款 short-term loan ky{@*fg.
81 2101 交易性金融负债 transaction financial liabilities oXQI"?^+
83 2201 应付票据 notes payable z
s\N)LyM
84 2202 应付账款 account payable &`}d;r|yn1
85 2205 预收账款 item received in advance V#+M lN
86 2211 应付职工薪酬 employee pay payable p'kB1)~|
87 2221 应交税费 tax payable \0;EHB
88 2231 应付股利 dividend payable iow"X6_l_
89 2232 应付利息 interest payable /~{fPS
90 2241 其他应付款 other account payable Q
sPZ dC
97 2401 预提费用 withholding expenses ll
^I;o0
98 2411 预计负债 estimated liabilities 8CUl |I ~
99 2501 递延收益 deferred income '#Q\p6G&_
100 2601 长期借款 money borrowed for long term fskc'%x
101 2602 长期债券 long-term bond To;r#h
106 2801 长期应付款 long-term account payable x|*m ok
107 2802 未确认融资费用 unacknowledged financial charges S" PJ@E}^E
108 2811 专项应付款 special accounts payable K8uqLSP '
109 2901 递延所得税负债 deferred income tax liabilities _=K\E0I.m
三、共同类 Hv*+HUc(:
112 3101 衍生工具 derivative tool &r!jjT
113 3201 套期工具 arbitrage tool g6h=Q3@
114 3202 被套期项目 arbitrage project }-@h H(
四、所有者权益类 2UMX%+ "J
115 4001 实收资本 paid-up capital WS+uK b^<
116 4002 资本公积 contributed surplus $*j)ey>
117 4101 盈余公积 earned surplus
eI/@ut}v
119 4103 本年利润 profit for the current year ^qtJcMK+hq
120 4104 利润分配 allocation of profits ,IPryI
121 4201 库存股 treasury stock {tuGkRY2~
五、成本类 |H
%,>r`9S
122 5001 生产成本 production cost \/!jGy*
123 5101 制造费用 cost of production wc ;^C?PX
124 5201 劳务成本 service cost h`D+NZtWm
125 5301 研发支出 research and development expenditures SpMHq_MLM
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 0BN=>]V~j7
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor *X2dS
{
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor B7n1'?
六、损益类 lGEfI&1%!
129 6001 主营业务收入 main business income 8*sP
130 6011 利息收入 金融共用 interest income financial sharing )5x,-m@
135 6051 其他业务收入 other business income DuRC1@e
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance V0*9Tnc
137 6101 公允价值变动损益 sound value flexible loss and profit `8D'r|=`Eh
138 6111 投资收益 income on investment zLjQ,Lp.I
142 6301 营业外收入 nonrevenue receipt Cp]q>lM"
143 6401 主营业务成本 main business cost T*#< p;
144 6402 其他业务支出 other business expense 4Z/]7Ie
145 6405 营业税金及附加 business tariff and annex cN7|Zsc\
146 6411 利息支出 金融共用 interest expense financial sharing 6z5?9I4[
155 6601 销售费用 marketing cost `llSHsIkXb
156 6602 管理费用 managing cost TYedem<$
157 6603 财务费用 financial cost Y~
Nt9L
158 6604 勘探费用 exploration expense 9U!#Y%*T
159 6701 资产减值损失 loss from asset devaluation `3vt.b
160 6711 营业外支出 nonoperating expense \Bn$b2j!%
161 6801 所得税 income tax {&h=
162 6901 以前年度损益调整 prior year profit and loss adjustment