UdBP2 lGd
一、资产类 ce/Z[B+d
1 1001 库存现金 cash on hand Koh`|]N
2 1002 银行存款 bank deposit *eE&ptx1
5 1015 其他货币资金 other monetary capital OyTE d5\3
9 1101 交易性金融资产 transaction monetary assets AiUICf?{
11 1121 应收票据 notes receivable vN=bd7^?=
12 1122 应收账款 Account receivable 'G3;!xk$
13 1123 预付账款 account prepaid UzLe#3MU
14 1131 应收股利 dividend receivable x,kZ>^]&b
15 1132 应收利息 accrued interest receivable K \?b6;ea
21 1231 其他应收款 accounts receivable-others j8lWra\y
22 1241 坏账准备 had debts reserve 1$cX`D`
28 1401 材料采购 procurement of materials 4]\f}
29 1402 在途物资 materials in transit +APf[ZpU
30 1403 原材料 raw materials ]<3$Sx_{y
32 1406 库存商品 commodity stocks Ave{ `YD
33 1407 发出商品 goods in transit Z1V%pg>]*
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles F"7dN *7
42 1461 存货跌价准备 reserve against stock price declining iUcDj:
43 1501 待摊费用 fees to be apportioned h-"c
)?p
45 1521 持有至到期投资 hold investment due lYZ5FacqC
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ,^dyS]!d$
47 1523 可供出售金融资产 financial assets available for sale & <{=
48 1524 长期股权投资 long-term stock ownership investment yHvF"4]
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve GWs[a$|
50 1526 投资性房地产 investment real eastate -49z.(@ki
51 1531 长期应收款 long-term account receivable
C)2Waj}
52 1541 未实现融资收益 unrealized financing income m@K5eh
54 1601 固定资产 permanent assets f< A@D"m/
55 1602 累计折旧 accumulated depreciation ?sb
O
b
56 1603 固定资产减值准备permanent assets reduction reserve r[P5
ufy2]
57 1604 在建工程 construction in process &
w{""'
58 1605 工程物资 engineer material k0;N D
59 1606 固定资产清理 disposal of fixed assets eQBR*@x
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing FB<#N+L\
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing [UJC/GtjS
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture
K]mR9$/
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 ^X$k<n A;
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ;F)gr
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation
v634{:'e
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation d8 1u
67 1701 无形资产 intangible assets Aj`zT'
68 1702 累计摊销 accumulated amortization E\U6n ""]
69 1703 无形资产减值准备 intangible assets reduction reserve zh2gU@"
70 1711 商誉 business reputation sS$"6
71 1801 长期待摊费用 long-term deferred expenses |RUx)&
72 1811 递延所得税资产 deferred income tax assets A?{ X5`y
73 1901 待处理财产损溢 waiting assets profit and loss 79:Wo>C3-
二、负债类 debt group x,W)qv
74 2001 短期借款 short-term loan 1( V>8}zn
81 2101 交易性金融负债 transaction financial liabilities esCm`?qCP
83 2201 应付票据 notes payable L%,tc~)A
84 2202 应付账款 account payable QN=a{
85 2205 预收账款 item received in advance ["|' f
86 2211 应付职工薪酬 employee pay payable ^WDAW#f*<
87 2221 应交税费 tax payable v
?b9TE
88 2231 应付股利 dividend payable ; z_ZZ(W
89 2232 应付利息 interest payable b2OVg
+3
90 2241 其他应付款 other account payable L(tA~Z"k
97 2401 预提费用 withholding expenses hX#s3)87
98 2411 预计负债 estimated liabilities ]d#Lfgo
99 2501 递延收益 deferred income _akC^hT
100 2601 长期借款 money borrowed for long term M{Ss?G4H
101 2602 长期债券 long-term bond as\6XW$;Q
106 2801 长期应付款 long-term account payable Do@
:|n
107 2802 未确认融资费用 unacknowledged financial charges "bFt+N
108 2811 专项应付款 special accounts payable sjOyg!e
109 2901 递延所得税负债 deferred income tax liabilities fFD:E} >5
三、共同类 QG\lXY,
112 3101 衍生工具 derivative tool +hdD*}qauC
113 3201 套期工具 arbitrage tool Kfnn;
114 3202 被套期项目 arbitrage project
=j[zMO
四、所有者权益类 YxH"*)N
115 4001 实收资本 paid-up capital j-2`yR
116 4002 资本公积 contributed surplus H"PnX-fGN
117 4101 盈余公积 earned surplus wT?.Mte
119 4103 本年利润 profit for the current year 0RY{y n3
120 4104 利润分配 allocation of profits i3I'n*
121 4201 库存股 treasury stock 41luFtE9
五、成本类 y(&JE^GfX
122 5001 生产成本 production cost /E'c y
123 5101 制造费用 cost of production ^p#f B4z
124 5201 劳务成本 service cost nenYP0
125 5301 研发支出 research and development expenditures u}u;jTi>2
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor O_8ERxj
g]
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor {~DYf*RZ
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor d
#
:&Uw
六、损益类 +pU\;x
129 6001 主营业务收入 main business income T1bP
I/
130 6011 利息收入 金融共用 interest income financial sharing (p<QRb:&Z
135 6051 其他业务收入 other business income JlAUie8
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Hl"rGA>
137 6101 公允价值变动损益 sound value flexible loss and profit EL+6u>\-k
138 6111 投资收益 income on investment 8%s^>.rG
142 6301 营业外收入 nonrevenue receipt WN9<
143 6401 主营业务成本 main business cost V6l*!R
144 6402 其他业务支出 other business expense ]@OGp:Hz
145 6405 营业税金及附加 business tariff and annex O[Xl*9P
146 6411 利息支出 金融共用 interest expense financial sharing *z4n2"<l
155 6601 销售费用 marketing cost L-_dq0T
156 6602 管理费用 managing cost $3BCA)5:
157 6603 财务费用 financial cost =E Cw'
158 6604 勘探费用 exploration expense ,eq[X\B>
159 6701 资产减值损失 loss from asset devaluation e:H7ht:
160 6711 营业外支出 nonoperating expense v)@EK6Nty
161 6801 所得税 income tax #*uSYGdc
162 6901 以前年度损益调整 prior year profit and loss adjustment