g9AA)Ykp
一、资产类 Ww
=ksggpB
1 1001 库存现金 cash on hand ]SUW"5L-
2 1002 银行存款 bank deposit s&M#]8x;x
5 1015 其他货币资金 other monetary capital " nLWvV1
9 1101 交易性金融资产 transaction monetary assets l4AXjq2
11 1121 应收票据 notes receivable R=
.U bY
12 1122 应收账款 Account receivable O'
S9y
13 1123 预付账款 account prepaid -IS$1
14 1131 应收股利 dividend receivable rw%OA4>
15 1132 应收利息 accrued interest receivable uQ3W =
21 1231 其他应收款 accounts receivable-others o,!W,sx_
22 1241 坏账准备 had debts reserve Q1RUmIe_&
28 1401 材料采购 procurement of materials Erm]uI9`
29 1402 在途物资 materials in transit zcOG[-
30 1403 原材料 raw materials %<\tN^rP
32 1406 库存商品 commodity stocks /! M%9gu
33 1407 发出商品 goods in transit 3bagL)'iz
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles tS[%C)
42 1461 存货跌价准备 reserve against stock price declining T1c&3
43 1501 待摊费用 fees to be apportioned
vu3zZMl
45 1521 持有至到期投资 hold investment due V3$zlzSm,
46 1522 持有至到期投资减值准备 hold investment due reduction reserve O
+Xu?W]
47 1523 可供出售金融资产 financial assets available for sale @6VkNe9
48 1524 长期股权投资 long-term stock ownership investment o"g<Vz
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve U]"6KS
50 1526 投资性房地产 investment real eastate &XB1=b5
51 1531 长期应收款 long-term account receivable v,c;dlg_
52 1541 未实现融资收益 unrealized financing income @Uqcym.
54 1601 固定资产 permanent assets ?tkd5kE
55 1602 累计折旧 accumulated depreciation 8xx2+
56 1603 固定资产减值准备permanent assets reduction reserve R]NCD*~
57 1604 在建工程 construction in process <
;fI*km
58 1605 工程物资 engineer material LT:8/&\
59 1606 固定资产清理 disposal of fixed assets */j[n$K>~`
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing &G_XgQsg{
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing }*VRj;
ff
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture aPHNX)
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 BrsBB"<o,
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 41c4Xj?'
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 P]H4!}M
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation m]&y&oz
67 1701 无形资产 intangible assets ese?;1
r
68 1702 累计摊销 accumulated amortization }T"&4Rvs2R
69 1703 无形资产减值准备 intangible assets reduction reserve 8>'vzc/*>
70 1711 商誉 business reputation R2y~+tko?
71 1801 长期待摊费用 long-term deferred expenses +m1*ou'K
72 1811 递延所得税资产 deferred income tax assets I]Vkaf I>(
73 1901 待处理财产损溢 waiting assets profit and loss 4#ZZwa]y
二、负债类 debt group 8i^d*:R
74 2001 短期借款 short-term loan W"H(HA
81 2101 交易性金融负债 transaction financial liabilities @|fT%Rwho<
83 2201 应付票据 notes payable 4]no#lVRJ
84 2202 应付账款 account payable ADB,gap
85 2205 预收账款 item received in advance Ha~}NO
86 2211 应付职工薪酬 employee pay payable moE!~IroG
87 2221 应交税费 tax payable N2&h
yM
88 2231 应付股利 dividend payable :)kWQQ+,
89 2232 应付利息 interest payable R!2E`^{Wl
90 2241 其他应付款 other account payable J"Nn.iVq
97 2401 预提费用 withholding expenses c> ":g~w
98 2411 预计负债 estimated liabilities &J,&>CFc
99 2501 递延收益 deferred income uwu`ms7z 2
100 2601 长期借款 money borrowed for long term F<(?N!C?@
101 2602 长期债券 long-term bond 9%DLdc\z;
106 2801 长期应付款 long-term account payable b\C1qM4
107 2802 未确认融资费用 unacknowledged financial charges gCM(h[7A
108 2811 专项应付款 special accounts payable E]ZIm
109 2901 递延所得税负债 deferred income tax liabilities
cfL:#IM
三、共同类 z*`nfTw l
112 3101 衍生工具 derivative tool U8 n=Ro
113 3201 套期工具 arbitrage tool 9.Yn]O
114 3202 被套期项目 arbitrage project 8\m[Nuq5
四、所有者权益类 59k-,lyU,
115 4001 实收资本 paid-up capital %[fZ@!B
116 4002 资本公积 contributed surplus **F-#",
117 4101 盈余公积 earned surplus ]_2<uK}fg
119 4103 本年利润 profit for the current year E*83N@i
120 4104 利润分配 allocation of profits 43N=OFU
121 4201 库存股 treasury stock nOK1Wc%/'
五、成本类 ]%[. > mR
122 5001 生产成本 production cost *[tLwl.
123 5101 制造费用 cost of production S=X_7V
124 5201 劳务成本 service cost ]9~6lx3/
125 5301 研发支出 research and development expenditures aV G4Df
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor :YNXS;>)!
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0yL%Pjn6
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor L[lS
>4eN
六、损益类 )`}4rD^b
129 6001 主营业务收入 main business income La\|Bwx
130 6011 利息收入 金融共用 interest income financial sharing iH)-8Q
135 6051 其他业务收入 other business income ;D}
E/'=
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance X,`e1nsR
137 6101 公允价值变动损益 sound value flexible loss and profit 3'[
g2JR
138 6111 投资收益 income on investment 1qh SN#s{_
142 6301 营业外收入 nonrevenue receipt W"1=K]B
143 6401 主营业务成本 main business cost |4F'Zu}g>
144 6402 其他业务支出 other business expense P;ovPyoO
145 6405 营业税金及附加 business tariff and annex Z)G@ahOQ
146 6411 利息支出 金融共用 interest expense financial sharing y-o54e$4Cq
155 6601 销售费用 marketing cost VP:9&?>G
156 6602 管理费用 managing cost o<7'(Pz
157 6603 财务费用 financial cost 2,G
9~<t
158 6604 勘探费用 exploration expense og|~:>FmJo
159 6701 资产减值损失 loss from asset devaluation 90!67Ap`x
160 6711 营业外支出 nonoperating expense UKf0cU
161 6801 所得税 income tax K"VRHIhfg
162 6901 以前年度损益调整 prior year profit and loss adjustment