JOyM#g9-?
一、资产类 ( dh9aR_a
1 1001 库存现金 cash on hand +_jM$?:F}
2 1002 银行存款 bank deposit O^8=Xj#}
5 1015 其他货币资金 other monetary capital ^4xl4nbx
9 1101 交易性金融资产 transaction monetary assets GC|V>| tz#
11 1121 应收票据 notes receivable k"E|E";B
12 1122 应收账款 Account receivable G?!8T91;
13 1123 预付账款 account prepaid `|mV~F|
14 1131 应收股利 dividend receivable /T2 v`Li
15 1132 应收利息 accrued interest receivable T8^l}Y
B
21 1231 其他应收款 accounts receivable-others ^
S 45!mSb
22 1241 坏账准备 had debts reserve BU|)lU5)z
28 1401 材料采购 procurement of materials ]Bs{9=2
29 1402 在途物资 materials in transit "LH3ZPD
30 1403 原材料 raw materials X{ :3UTBR
32 1406 库存商品 commodity stocks _|{Z850AS
33 1407 发出商品 goods in transit -j1]H"-
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles @'y8* _
42 1461 存货跌价准备 reserve against stock price declining ?1r<`o3l\
43 1501 待摊费用 fees to be apportioned ( X+2vN
45 1521 持有至到期投资 hold investment due "~KTLf
46 1522 持有至到期投资减值准备 hold investment due reduction reserve (EH}lh}%
47 1523 可供出售金融资产 financial assets available for sale 4UND;I&
48 1524 长期股权投资 long-term stock ownership investment O\6gw$
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve lq a~ZF*
50 1526 投资性房地产 investment real eastate uo;m
51 1531 长期应收款 long-term account receivable m -0EcA/
52 1541 未实现融资收益 unrealized financing income UID`3X
54 1601 固定资产 permanent assets ]@~%i=.7
55 1602 累计折旧 accumulated depreciation \ 7IT[<Se
56 1603 固定资产减值准备permanent assets reduction reserve %*
RZxR):
57 1604 在建工程 construction in process b1G6'~U -
58 1605 工程物资 engineer material u|k_OUTq
59 1606 固定资产清理 disposal of fixed assets #o,FVYYj
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing /
%)
(Uz
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing h8-uI.RZ
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 1=e(g#Ajn\
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 4~8-^^
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture r]]:/pw?t
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 _xBh
Mu2f
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation P@%L.y
B
67 1701 无形资产 intangible assets b$- g"F
68 1702 累计摊销 accumulated amortization 5Zmc3&vRl
69 1703 无形资产减值准备 intangible assets reduction reserve BqDsf5}jpA
70 1711 商誉 business reputation r%NzKPW'
71 1801 长期待摊费用 long-term deferred expenses ?mN!9/DIc
72 1811 递延所得税资产 deferred income tax assets NiQ Y3Nj
73 1901 待处理财产损溢 waiting assets profit and loss <9T,J"y
二、负债类 debt group `u_k?)lK
74 2001 短期借款 short-term loan U* uMMb}$
81 2101 交易性金融负债 transaction financial liabilities
m3^D~4
83 2201 应付票据 notes payable JY,oXA6O
84 2202 应付账款 account payable 3o"l
sly
85 2205 预收账款 item received in advance ej1WkaR8
86 2211 应付职工薪酬 employee pay payable EQX<<x"
87 2221 应交税费 tax payable B\qy:nr j
88 2231 应付股利 dividend payable sbFIKq]
89 2232 应付利息 interest payable vNdW.V}
90 2241 其他应付款 other account payable m=Mk@xfQ#
97 2401 预提费用 withholding expenses yU"#2 *C
98 2411 预计负债 estimated liabilities 8 qZbsZi4
99 2501 递延收益 deferred income B\l 0kiNT
100 2601 长期借款 money borrowed for long term hh2&FI
101 2602 长期债券 long-term bond P#
U|
106 2801 长期应付款 long-term account payable /LtbmV
107 2802 未确认融资费用 unacknowledged financial charges i6y=3k
108 2811 专项应付款 special accounts payable TtQd#mSI\
109 2901 递延所得税负债 deferred income tax liabilities :nfy=*M#
三、共同类 .F[5{XV
112 3101 衍生工具 derivative tool 1^ go)(Mx
113 3201 套期工具 arbitrage tool E*kZGHA
114 3202 被套期项目 arbitrage project ?6L8#"=
四、所有者权益类 73_-7'^mQ
115 4001 实收资本 paid-up capital @;KvUR/+FE
116 4002 资本公积 contributed surplus c%&
*yR
117 4101 盈余公积 earned surplus x<@i3Y{[
119 4103 本年利润 profit for the current year '@IReM
l
120 4104 利润分配 allocation of profits .ud&$-[a
121 4201 库存股 treasury stock "L8Hgwg
五、成本类 Vup|*d2r0E
122 5001 生产成本 production cost madbl0[y.
123 5101 制造费用 cost of production q'IMt7}
124 5201 劳务成本 service cost =
C/F26=|
125 5301 研发支出 research and development expenditures AJ3Byb=.
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor }_H\75Iv
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor kV8qpw}K
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor /zr)9LQY0
六、损益类 ;ZMIYFXRqh
129 6001 主营业务收入 main business income I|;C}lfp
130 6011 利息收入 金融共用 interest income financial sharing K4I/a#S'@6
135 6051 其他业务收入 other business income 0%,?z`UY
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ps:E(\
137 6101 公允价值变动损益 sound value flexible loss and profit DJqJ6 z:'
138 6111 投资收益 income on investment gA3f@7}d
142 6301 营业外收入 nonrevenue receipt {~G~=sC$
143 6401 主营业务成本 main business cost gv i!|!M=
144 6402 其他业务支出 other business expense Fq%NY8KNE
145 6405 营业税金及附加 business tariff and annex hW6Ksn,*
146 6411 利息支出 金融共用 interest expense financial sharing -.L )\
155 6601 销售费用 marketing cost H\a\xCP3
156 6602 管理费用 managing cost j0 w@ \gO<
157 6603 财务费用 financial cost Vi0D>4{+
158 6604 勘探费用 exploration expense $ub0$S/Hu
159 6701 资产减值损失 loss from asset devaluation XN{zl* `
160 6711 营业外支出 nonoperating expense ZF8`=D`:R
161 6801 所得税 income tax d#W^S[[
162 6901 以前年度损益调整 prior year profit and loss adjustment