K=!Bh*
一、资产类 ) ri}nL.
1 1001 库存现金 cash on hand ?
4H i-
2 1002 银行存款 bank deposit 2
I*;A5$N1
5 1015 其他货币资金 other monetary capital
Bs?7:kN(
9 1101 交易性金融资产 transaction monetary assets /Q~gU<
11 1121 应收票据 notes receivable HB
Iip?
12 1122 应收账款 Account receivable Y"-^%@|p
13 1123 预付账款 account prepaid meN2ZB?Y
14 1131 应收股利 dividend receivable z]b>VpW:
15 1132 应收利息 accrued interest receivable T\w?$ s
21 1231 其他应收款 accounts receivable-others nqwAQhzy(
22 1241 坏账准备 had debts reserve o9
cM{ya/>
28 1401 材料采购 procurement of materials G$ _yy:
29 1402 在途物资 materials in transit dnV[ P
30 1403 原材料 raw materials 22f`LoM
32 1406 库存商品 commodity stocks u,}{I}x_
33 1407 发出商品 goods in transit vjjSKP6B
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles v3v[[96p
42 1461 存货跌价准备 reserve against stock price declining |9~GM
43 1501 待摊费用 fees to be apportioned ~z" =G5|
45 1521 持有至到期投资 hold investment due kcb.Wz~=
46 1522 持有至到期投资减值准备 hold investment due reduction reserve NPFpq,P>
47 1523 可供出售金融资产 financial assets available for sale gJ2>(k03y
48 1524 长期股权投资 long-term stock ownership investment QWMdn
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve =gcM%=*'
50 1526 投资性房地产 investment real eastate C@jJ.^
<<
51 1531 长期应收款 long-term account receivable #v<QbA
52 1541 未实现融资收益 unrealized financing income $95h2oXt
54 1601 固定资产 permanent assets B'^:'uG
55 1602 累计折旧 accumulated depreciation 6xD#?
56 1603 固定资产减值准备permanent assets reduction reserve K_K5'2dE
57 1604 在建工程 construction in process e["2QIOe
58 1605 工程物资 engineer material /z BxJT0
59 1606 固定资产清理 disposal of fixed assets v@e~k-#
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing fu90]upz~
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ?B:a|0pf
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture r#xg#u oj
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 rk)##)
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture sg+uBCGB
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 Qx [t/~
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation M`ip~7"
67 1701 无形资产 intangible assets cI=(\pC
68 1702 累计摊销 accumulated amortization 26xXl|I
69 1703 无形资产减值准备 intangible assets reduction reserve i86>]
70 1711 商誉 business reputation A^p[52`
71 1801 长期待摊费用 long-term deferred expenses ar:+;.n
72 1811 递延所得税资产 deferred income tax assets ve\X3"p#
73 1901 待处理财产损溢 waiting assets profit and loss gks{\ H]
二、负债类 debt group /% kY0 LY
74 2001 短期借款 short-term loan b, :QT~g=
81 2101 交易性金融负债 transaction financial liabilities =2@B&
83 2201 应付票据 notes payable ?wO-cnl
84 2202 应付账款 account payable Nj?/J47?,
85 2205 预收账款 item received in advance tO0!5#-VR
86 2211 应付职工薪酬 employee pay payable +zy=50,
87 2221 应交税费 tax payable C:Hoq(
88 2231 应付股利 dividend payable wQRZ"ri,
89 2232 应付利息 interest payable 4._(|
90 2241 其他应付款 other account payable >Jp:O
7
97 2401 预提费用 withholding expenses
8stwg'
98 2411 预计负债 estimated liabilities ",!1m7[wF
99 2501 递延收益 deferred income F4K0)
;
100 2601 长期借款 money borrowed for long term }Q";aU0^
101 2602 长期债券 long-term bond @'|)~,"bx
106 2801 长期应付款 long-term account payable .-<k>9S7_
107 2802 未确认融资费用 unacknowledged financial charges 1bH;!
J
108 2811 专项应付款 special accounts payable lg(bDKm
109 2901 递延所得税负债 deferred income tax liabilities _r2J7&
三、共同类 e6!LS x}y
112 3101 衍生工具 derivative tool Z ,EvQ8i
113 3201 套期工具 arbitrage tool *cEob b
114 3202 被套期项目 arbitrage project O9r>E3-q
四、所有者权益类 rfq;%C
115 4001 实收资本 paid-up capital 0pbtH8~
116 4002 资本公积 contributed surplus /
r=tI
)'$
117 4101 盈余公积 earned surplus ^.>jGI%rB
119 4103 本年利润 profit for the current year -Y='_4s
120 4104 利润分配 allocation of profits 1CHeufQ
121 4201 库存股 treasury stock HcqfB NM
五、成本类 e/^=U7:io
122 5001 生产成本 production cost kS!viJwtT
123 5101 制造费用 cost of production VH[hsj
124 5201 劳务成本 service cost 5:kH;/
U
125 5301 研发支出 research and development expenditures Jm42b4
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 0A( +ZM
d
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 65Cg]Dt71
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor PP!SK2u"L
六、损益类 VP6ZiQ|
129 6001 主营业务收入 main business income |
M+<m">E
130 6011 利息收入 金融共用 interest income financial sharing $5*WLG&AK
135 6051 其他业务收入 other business income -UD\;D?$
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?|39u{
137 6101 公允价值变动损益 sound value flexible loss and profit |gU(s
138 6111 投资收益 income on investment }6@pJG
142 6301 营业外收入 nonrevenue receipt K=,F#kn
143 6401 主营业务成本 main business cost -*XCxU'
144 6402 其他业务支出 other business expense _~T!9
145 6405 营业税金及附加 business tariff and annex >>5NX"{
146 6411 利息支出 金融共用 interest expense financial sharing kbMYMx.[
155 6601 销售费用 marketing cost B|&"#Q
156 6602 管理费用 managing cost 7bV{Q355P
157 6603 财务费用 financial cost M-giR:,
158 6604 勘探费用 exploration expense #/Eb*2C`b
159 6701 资产减值损失 loss from asset devaluation dS<C@(
160 6711 营业外支出 nonoperating expense IzpZwx^3''
161 6801 所得税 income tax >mjNmh7
162 6901 以前年度损益调整 prior year profit and loss adjustment