3~LNz8Z*
一、资产类 dki3(
1 1001 库存现金 cash on hand Gq7\b({=
2 1002 银行存款 bank deposit &M=15 uCK
5 1015 其他货币资金 other monetary capital pezfB{x?
9 1101 交易性金融资产 transaction monetary assets t&IWKu#
11 1121 应收票据 notes receivable ~RV9'v4
12 1122 应收账款 Account receivable th5UzpB4
13 1123 预付账款 account prepaid }|RL6p-/'
14 1131 应收股利 dividend receivable q77Iq0VR
15 1132 应收利息 accrued interest receivable zXxA"
21 1231 其他应收款 accounts receivable-others SjcX|=S
22 1241 坏账准备 had debts reserve :zpT Gk8Z
28 1401 材料采购 procurement of materials 0;%\L :,O
29 1402 在途物资 materials in transit 7>EMr}f C
30 1403 原材料 raw materials Z`n "}{
32 1406 库存商品 commodity stocks L\"eE'A
33 1407 发出商品 goods in transit Ij9=J1c4
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles q35=_'\W
42 1461 存货跌价准备 reserve against stock price declining _j~y;R)
43 1501 待摊费用 fees to be apportioned
vF'IK,
45 1521 持有至到期投资 hold investment due lGJ&\Lv:
46 1522 持有至到期投资减值准备 hold investment due reduction reserve r>rL[`p(2
47 1523 可供出售金融资产 financial assets available for sale OK
z5;#S=
48 1524 长期股权投资 long-term stock ownership investment 7(H?3)%0
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ;x/.8fA
50 1526 投资性房地产 investment real eastate %Kh}6
51 1531 长期应收款 long-term account receivable W~s:SN
52 1541 未实现融资收益 unrealized financing income <d{>[R)
54 1601 固定资产 permanent assets U?Vik
55 1602 累计折旧 accumulated depreciation "po;[
Ia2
56 1603 固定资产减值准备permanent assets reduction reserve bKh}Y`
57 1604 在建工程 construction in process aLwEz}-
58 1605 工程物资 engineer material CYM>4C~>JW
59 1606 固定资产清理 disposal of fixed assets eUD 5V
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing cq/@ng*o
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing BiZYGq
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture }hXmK.['
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 }t1 q5@QU
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture q~{O^,4S
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 A^4#6],%v
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 5
2r\Q}v$
67 1701 无形资产 intangible assets
`Y,Rk
68 1702 累计摊销 accumulated amortization Tq8U5#NF
69 1703 无形资产减值准备 intangible assets reduction reserve gU?M/i2
70 1711 商誉 business reputation Bo0T}P~
71 1801 长期待摊费用 long-term deferred expenses D8b9T.[(
72 1811 递延所得税资产 deferred income tax assets {H
3wL
73 1901 待处理财产损溢 waiting assets profit and loss }xgs]\^,73
二、负债类 debt group \^lDd~MWG
74 2001 短期借款 short-term loan 7bR[.|T
81 2101 交易性金融负债 transaction financial liabilities :aD_>,n
83 2201 应付票据 notes payable )?(_vrc<
84 2202 应付账款 account payable }G"bD8+
85 2205 预收账款 item received in advance C
*7x7|z
86 2211 应付职工薪酬 employee pay payable 6?/f$,v
87 2221 应交税费 tax payable raM{!T
:
88 2231 应付股利 dividend payable HYNp vK
89 2232 应付利息 interest payable oYWHO<b
90 2241 其他应付款 other account payable }#nd&ND
97 2401 预提费用 withholding expenses unr`.}A2>
98 2411 预计负债 estimated liabilities CH6;jo]
99 2501 递延收益 deferred income hF1Lj=x
100 2601 长期借款 money borrowed for long term 31p7oRzr
101 2602 长期债券 long-term bond i1Y<[s
106 2801 长期应付款 long-term account payable .RbPO#(
107 2802 未确认融资费用 unacknowledged financial charges hS^8/]E={
108 2811 专项应付款 special accounts payable l_ LH!Tu
109 2901 递延所得税负债 deferred income tax liabilities Y*S(uqM
三、共同类 Ls
&-8
112 3101 衍生工具 derivative tool R!>SN0
113 3201 套期工具 arbitrage tool >ffQ264g=i
114 3202 被套期项目 arbitrage project [6nN]U~ Y
四、所有者权益类 !]&+g'aC3
115 4001 实收资本 paid-up capital W QeQ`pM
116 4002 资本公积 contributed surplus c >xHaA:V
117 4101 盈余公积 earned surplus 6L-3cxqf\
119 4103 本年利润 profit for the current year Qn/6gRLj
120 4104 利润分配 allocation of profits x(:alG%#
121 4201 库存股 treasury stock bq{eu#rQJ
五、成本类 mqiCn]8G
122 5001 生产成本 production cost ^fbzlu?G4-
123 5101 制造费用 cost of production Q6CVMYT
124 5201 劳务成本 service cost 8P}
a
125 5301 研发支出 research and development expenditures t
;t;+M|W
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor x,
'KI?TyQ
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor @680.+Kw
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :7s2M
六、损益类 y!~ }7=
129 6001 主营业务收入 main business income 5zF$Q {3
130 6011 利息收入 金融共用 interest income financial sharing pwNF\ ={
135 6051 其他业务收入 other business income 2UTmQOm
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance RVr5^l;"
137 6101 公允价值变动损益 sound value flexible loss and profit
nMBF/75
138 6111 投资收益 income on investment ]'0}fuV
142 6301 营业外收入 nonrevenue receipt ~@"H\):
/
143 6401 主营业务成本 main business cost `_3Gb
144 6402 其他业务支出 other business expense H9[0-Ur5
145 6405 营业税金及附加 business tariff and annex zTw<9 Nf
146 6411 利息支出 金融共用 interest expense financial sharing
*~zB {
155 6601 销售费用 marketing cost
ixB"6O
156 6602 管理费用 managing cost >Xxi2Vy
157 6603 财务费用 financial cost IJLuu@kRm,
158 6604 勘探费用 exploration expense UDlM?r:f
159 6701 资产减值损失 loss from asset devaluation 4?c0rC<
160 6711 营业外支出 nonoperating expense sLc,Dx"+
161 6801 所得税 income tax b\UE+\a&
162 6901 以前年度损益调整 prior year profit and loss adjustment