3WM*4
一、资产类 $Gcjm~
1 1001 库存现金 cash on hand U6.hH%\}@
2 1002 银行存款 bank deposit <{j;']V;
5 1015 其他货币资金 other monetary capital $ /
g<h
9 1101 交易性金融资产 transaction monetary assets s4j ]kH
11 1121 应收票据 notes receivable y>cLG5v
12 1122 应收账款 Account receivable mWU d-| Ul
13 1123 预付账款 account prepaid ix"BLn]YZ
14 1131 应收股利 dividend receivable w3# 0kl
15 1132 应收利息 accrued interest receivable -qBdcbi|x)
21 1231 其他应收款 accounts receivable-others 5"ooam3
22 1241 坏账准备 had debts reserve %rV|{@J `
28 1401 材料采购 procurement of materials vdigw.=z
29 1402 在途物资 materials in transit r4d#;S9{o
30 1403 原材料 raw materials WD1>{TSn
32 1406 库存商品 commodity stocks !<out4Mz"
33 1407 发出商品 goods in transit G#ELQ/Q
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !ST7@D
42 1461 存货跌价准备 reserve against stock price declining 2O- 4x
43 1501 待摊费用 fees to be apportioned ?_r{G7|D
45 1521 持有至到期投资 hold investment due "gFw:t"VV
46 1522 持有至到期投资减值准备 hold investment due reduction reserve .[+}nA,g%~
47 1523 可供出售金融资产 financial assets available for sale UXh%DOq
48 1524 长期股权投资 long-term stock ownership investment y\,,hs
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve !MVf(y$
50 1526 投资性房地产 investment real eastate P 5.@
LN
51 1531 长期应收款 long-term account receivable SYh>FF"
52 1541 未实现融资收益 unrealized financing income ss6{+
@,
54 1601 固定资产 permanent assets _ gGA/
55 1602 累计折旧 accumulated depreciation hAt4+O&P
56 1603 固定资产减值准备permanent assets reduction reserve ^j2ve's:
57 1604 在建工程 construction in process ^rd%{ 6m
58 1605 工程物资 engineer material j7$xHn
V4
59 1606 固定资产清理 disposal of fixed assets {Us^ 4Xe
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing \4>w17qng
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ]~~G<Yh:=
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture M!i*DU+SE
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ohs`[U=%~
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 'h^Ya?g
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation DWE DL[{
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation u8 t|!pMF8
67 1701 无形资产 intangible assets ysPm4am$
68 1702 累计摊销 accumulated amortization "G ,,:H9v
69 1703 无形资产减值准备 intangible assets reduction reserve T]/5aA4
70 1711 商誉 business reputation yo(MJ^=d
71 1801 长期待摊费用 long-term deferred expenses SurreD<x
72 1811 递延所得税资产 deferred income tax assets It<VjN9
73 1901 待处理财产损溢 waiting assets profit and loss ZpMv16
二、负债类 debt group "?kDR1=7A
74 2001 短期借款 short-term loan KYwUkuw)
81 2101 交易性金融负债 transaction financial liabilities 6(x53 y__
83 2201 应付票据 notes payable }%AfZ 2g;h
84 2202 应付账款 account payable uF1&m5^W
85 2205 预收账款 item received in advance _q}Cnp5
86 2211 应付职工薪酬 employee pay payable 1GIBqs~-
87 2221 应交税费 tax payable 2h#.:!/SMw
88 2231 应付股利 dividend payable
F
=a
89 2232 应付利息 interest payable ? |pP&8r
90 2241 其他应付款 other account payable cLRz m9
97 2401 预提费用 withholding expenses 3ZI:EZ5
98 2411 预计负债 estimated liabilities ^Bo'87!.
99 2501 递延收益 deferred income P{BW^kAdH
100 2601 长期借款 money borrowed for long term ]Yf^O @<<>
101 2602 长期债券 long-term bond ` (gQw~|z
106 2801 长期应付款 long-term account payable `'*4B_.
107 2802 未确认融资费用 unacknowledged financial charges c##tP*(
108 2811 专项应付款 special accounts payable ,0ilNi>
109 2901 递延所得税负债 deferred income tax liabilities q#I'@Jbj
三、共同类 ;(jL`L F
112 3101 衍生工具 derivative tool fJ0V|o
113 3201 套期工具 arbitrage tool h_\(
$"
114 3202 被套期项目 arbitrage project N=7iQ@{1
四、所有者权益类 _sZ&=-FR
115 4001 实收资本 paid-up capital dh.{lvlX|
116 4002 资本公积 contributed surplus zY7M]Az
117 4101 盈余公积 earned surplus c5uC?b].
119 4103 本年利润 profit for the current year wjZ Q.T!
120 4104 利润分配 allocation of profits j%D{z5,nKm
121 4201 库存股 treasury stock Qa\,)<'D:
五、成本类 (:o:_U
122 5001 生产成本 production cost e igVT4
123 5101 制造费用 cost of production /d">}% Jn
124 5201 劳务成本 service cost *D XX*9 0
125 5301 研发支出 research and development expenditures BTYYp1
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor >,tJq %
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor <}h <By)
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor xK)<7 63q>
六、损益类 b:r8r}49
129 6001 主营业务收入 main business income YJ-<t6
130 6011 利息收入 金融共用 interest income financial sharing T31F8K3x
135 6051 其他业务收入 other business income e M5-v-
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ]=ZPSLuEm%
137 6101 公允价值变动损益 sound value flexible loss and profit
2 VU N
138 6111 投资收益 income on investment 8SL E*c^8
142 6301 营业外收入 nonrevenue receipt MxUbx+_N
143 6401 主营业务成本 main business cost yPe9KN_
144 6402 其他业务支出 other business expense 0I :5}$+J?
145 6405 营业税金及附加 business tariff and annex 7 '6 5+c[&
146 6411 利息支出 金融共用 interest expense financial sharing N` $F>E,T%
155 6601 销售费用 marketing cost Hmk xE
156 6602 管理费用 managing cost %Y0BPTt$
157 6603 财务费用 financial cost =cb!2%? }
158 6604 勘探费用 exploration expense wq,&0P-v
159 6701 资产减值损失 loss from asset devaluation Y<kz+d,C
160 6711 营业外支出 nonoperating expense Wd+G)Mu_=
161 6801 所得税 income tax N6p0`
162 6901 以前年度损益调整 prior year profit and loss adjustment
