3QCMK^#Z:
一、资产类 XDHLEG-u(
1 1001 库存现金 cash on hand ER{yuw
2 1002 银行存款 bank deposit mH'\:oN
5 1015 其他货币资金 other monetary capital "VV914*z
9 1101 交易性金融资产 transaction monetary assets +jcdf}
11 1121 应收票据 notes receivable dF$KrwDK
12 1122 应收账款 Account receivable Tc:sldtCk
13 1123 预付账款 account prepaid ;)gLjF/F7
14 1131 应收股利 dividend receivable
q4_**
15 1132 应收利息 accrued interest receivable 9#u }^t
21 1231 其他应收款 accounts receivable-others bKYY{V55
22 1241 坏账准备 had debts reserve yHl@_rN
sC
28 1401 材料采购 procurement of materials ?LM:RADCm
29 1402 在途物资 materials in transit GL/ KB
30 1403 原材料 raw materials gC0;2
32 1406 库存商品 commodity stocks xYmdCf@H
33 1407 发出商品 goods in transit _~ v-:w
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles h:f;mn?x
42 1461 存货跌价准备 reserve against stock price declining bpGzTU
43 1501 待摊费用 fees to be apportioned NzAQ@E2d:
45 1521 持有至到期投资 hold investment due Y]~IY?I
46 1522 持有至到期投资减值准备 hold investment due reduction reserve YQ52~M0L
47 1523 可供出售金融资产 financial assets available for sale o5>/}wIf
48 1524 长期股权投资 long-term stock ownership investment *h2`^Z
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve #`vVgGZ&
50 1526 投资性房地产 investment real eastate 0X.TF
51 1531 长期应收款 long-term account receivable :H{Bb{B%
52 1541 未实现融资收益 unrealized financing income \F[
n`C"Is
54 1601 固定资产 permanent assets
THJ
3-Ug
55 1602 累计折旧 accumulated depreciation 5|CzX X#U
56 1603 固定资产减值准备permanent assets reduction reserve R^w}o,/
57 1604 在建工程 construction in process &uPDZ#C-
58 1605 工程物资 engineer material fO#?k<p
59 1606 固定资产清理 disposal of fixed assets 1XCmMZ
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing `y'aH
'EEd
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing gNTh% e
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture I:nI6gF
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture A$Wx#r7)
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 'v\j.j/i
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 L/)B}8m\
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation O'OFz}x),
67 1701 无形资产 intangible assets t
|.Ft<c#
68 1702 累计摊销 accumulated amortization z<t>hzl7
69 1703 无形资产减值准备 intangible assets reduction reserve PzLJ/QER
70 1711 商誉 business reputation 4 HW;
71 1801 长期待摊费用 long-term deferred expenses !\ZcOk2
72 1811 递延所得税资产 deferred income tax assets <
iRWd
73 1901 待处理财产损溢 waiting assets profit and loss %w$mSG
二、负债类 debt group V#NtBreN
74 2001 短期借款 short-term loan |<1M&\oaQ'
81 2101 交易性金融负债 transaction financial liabilities -rO*7HO
83 2201 应付票据 notes payable vffH
84 2202 应付账款 account payable h<)yJh
85 2205 预收账款 item received in advance 5E`JD
86 2211 应付职工薪酬 employee pay payable w?_`/oqd|
87 2221 应交税费 tax payable
Uh}+"h5
88 2231 应付股利 dividend payable v[VC2D
89 2232 应付利息 interest payable @*SA$9/l
90 2241 其他应付款 other account payable e9lOk)`t
97 2401 预提费用 withholding expenses L$SMfx
98 2411 预计负债 estimated liabilities '^DUq?E4
99 2501 递延收益 deferred income Si]X
rub
100 2601 长期借款 money borrowed for long term bH,M,xIL2
101 2602 长期债券 long-term bond # v+;:
106 2801 长期应付款 long-term account payable 5~Q Tg
107 2802 未确认融资费用 unacknowledged financial charges \ZsP]};*
108 2811 专项应付款 special accounts payable eKyqU9
109 2901 递延所得税负债 deferred income tax liabilities IhfZLE.,
三、共同类 fQO
""qh
112 3101 衍生工具 derivative tool ~{$L9;x
113 3201 套期工具 arbitrage tool t| _{;!^
114 3202 被套期项目 arbitrage project jccOsG9;_
四、所有者权益类 }Bi@?Sb
115 4001 实收资本 paid-up capital UG # X/%p
116 4002 资本公积 contributed surplus ^\T]r<rCY
117 4101 盈余公积 earned surplus jI A#!4
119 4103 本年利润 profit for the current year qEZ!2R^`G
120 4104 利润分配 allocation of profits bLco:-G1E1
121 4201 库存股 treasury stock +X[8wUm|^
五、成本类 @%:E }
122 5001 生产成本 production cost
&y\igX1
123 5101 制造费用 cost of production >e/ r2U
124 5201 劳务成本 service cost /e(W8aszi
125 5301 研发支出 research and development expenditures *x!LKIpv
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor cl_TF[n?
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor G1/Gq.<
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor onib x^Fcd
六、损益类 Hr&Ere8.4p
129 6001 主营业务收入 main business income 6#vI;d[^
130 6011 利息收入 金融共用 interest income financial sharing o[oqPN3$Y
135 6051 其他业务收入 other business income <S&]$?`{Wi
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ?aFZOc4
137 6101 公允价值变动损益 sound value flexible loss and profit ; [FLT:$
138 6111 投资收益 income on investment ($'V&x8T
142 6301 营业外收入 nonrevenue receipt [[X+P 0`r
143 6401 主营业务成本 main business cost J)Ol"LXV
144 6402 其他业务支出 other business expense H nd+l)ng
145 6405 营业税金及附加 business tariff and annex ?M~
k$
146 6411 利息支出 金融共用 interest expense financial sharing QvJZkGX
155 6601 销售费用 marketing cost \?dTH:v/E
156 6602 管理费用 managing cost `,P
>mp)uU
157 6603 财务费用 financial cost q~M2:SN@X
158 6604 勘探费用 exploration expense +|0 t
159 6701 资产减值损失 loss from asset devaluation .:N:
p We
160 6711 营业外支出 nonoperating expense r>O|L%xpv
161 6801 所得税 income tax -"tY{}z
162 6901 以前年度损益调整 prior year profit and loss adjustment