>]|^Ux,WZ
一、资产类 |Gs-9+'y
1 1001 库存现金 cash on hand *U^I`j[u
2 1002 银行存款 bank deposit [[DFEvOEh
5 1015 其他货币资金 other monetary capital yrYaKh
9 1101 交易性金融资产 transaction monetary assets COL8YY
11 1121 应收票据 notes receivable :8L61d2(
12 1122 应收账款 Account receivable +~k,4
13 1123 预付账款 account prepaid ^A<.s_
14 1131 应收股利 dividend receivable 0m!ZJH e
15 1132 应收利息 accrued interest receivable b2f2WY |z>
21 1231 其他应收款 accounts receivable-others 4sE=W
PKF#
22 1241 坏账准备 had debts reserve
qhf/B)
28 1401 材料采购 procurement of materials 1'pQ,
29 1402 在途物资 materials in transit ~4` ec
30 1403 原材料 raw materials zw9ULQ$#
32 1406 库存商品 commodity stocks 5h^qtK
33 1407 发出商品 goods in transit ;B7
|tajd
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles vgZP
Df|
42 1461 存货跌价准备 reserve against stock price declining M_ cb(=ey
43 1501 待摊费用 fees to be apportioned 2}\sj'0&
45 1521 持有至到期投资 hold investment due ';!UJWYl
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4GejT(U
47 1523 可供出售金融资产 financial assets available for sale e/D\7Pf
48 1524 长期股权投资 long-term stock ownership investment um;U;%?Q
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve Y tj>U
50 1526 投资性房地产 investment real eastate +Ws}a
51 1531 长期应收款 long-term account receivable \`9|~!,Ix7
52 1541 未实现融资收益 unrealized financing income 9>, \QrrH
54 1601 固定资产 permanent assets }4`YdN
55 1602 累计折旧 accumulated depreciation g8@HAV^H
56 1603 固定资产减值准备permanent assets reduction reserve J@{Bv%
57 1604 在建工程 construction in process 'N/%SRk
58 1605 工程物资 engineer material uHh2>Px
59 1606 固定资产清理 disposal of fixed assets -*j;
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]@]"bF!Dn
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing @,$HqJ
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture iv`-)UsE
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 1fp&
"K:yR
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture jo:p*Q"F
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 w8Vzx8
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ~2;y4%K
67 1701 无形资产 intangible assets n!orM5=:O
68 1702 累计摊销 accumulated amortization oYm"NDS_.
69 1703 无形资产减值准备 intangible assets reduction reserve 3VgH*vAU}
70 1711 商誉 business reputation ~a)20
71 1801 长期待摊费用 long-term deferred expenses t?&ajh
72 1811 递延所得税资产 deferred income tax assets YWd(xm"4
73 1901 待处理财产损溢 waiting assets profit and loss !aoO,P#j
二、负债类 debt group !}m8]&
74 2001 短期借款 short-term loan uB! P>v6
81 2101 交易性金融负债 transaction financial liabilities 8u23@?
83 2201 应付票据 notes payable N.J:Qn`(
84 2202 应付账款 account payable j}M
pc;XOc
85 2205 预收账款 item received in advance ~.SU$
86 2211 应付职工薪酬 employee pay payable cv&hT.1
87 2221 应交税费 tax payable F<1'M#bl
88 2231 应付股利 dividend payable #Z5~a9rO
89 2232 应付利息 interest payable |0Kt@AJY
90 2241 其他应付款 other account payable yrb%g~ELGn
97 2401 预提费用 withholding expenses 16{;24
98 2411 预计负债 estimated liabilities @72G*u\Wz
99 2501 递延收益 deferred income UcIR0BYa
100 2601 长期借款 money borrowed for long term v0
pEN\
101 2602 长期债券 long-term bond 8;bOw
106 2801 长期应付款 long-term account payable
eVJL|uI|
107 2802 未确认融资费用 unacknowledged financial charges A]slssE+
108 2811 专项应付款 special accounts payable g:V6B/M&
109 2901 递延所得税负债 deferred income tax liabilities Va:jMN
三、共同类 oOw"k*,h:S
112 3101 衍生工具 derivative tool yw^,
@'
113 3201 套期工具 arbitrage tool }?$Mh)
114 3202 被套期项目 arbitrage project /;J;,G`?
四、所有者权益类 aUQq<H 'R
115 4001 实收资本 paid-up capital {rr\hl-$
116 4002 资本公积 contributed surplus }\*|b@)]
117 4101 盈余公积 earned surplus 8A=(,)`}9
119 4103 本年利润 profit for the current year 6
>2!
kM7
120 4104 利润分配 allocation of profits H$HhB
8z3
121 4201 库存股 treasury stock GR9F^Y) K{
五、成本类 ' 1IH^<b
122 5001 生产成本 production cost
D-/A>
123 5101 制造费用 cost of production _TiF}b!hi
124 5201 劳务成本 service cost dv:&N
125 5301 研发支出 research and development expenditures Z$gY}Bz
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor [ ff.R
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor m[rJFSpef
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor "^%Il
六、损益类 LPClE5
129 6001 主营业务收入 main business income uhL
W/?q.
130 6011 利息收入 金融共用 interest income financial sharing 6y5~Kh6
135 6051 其他业务收入 other business income "5FeP;
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance pQJZE7S
137 6101 公允价值变动损益 sound value flexible loss and profit n~)%ou
138 6111 投资收益 income on investment $1F9TfA
142 6301 营业外收入 nonrevenue receipt W*#/@/5
143 6401 主营业务成本 main business cost \(s";@
144 6402 其他业务支出 other business expense U bXz`i
145 6405 营业税金及附加 business tariff and annex ^YV[1~O
146 6411 利息支出 金融共用 interest expense financial sharing auU{Iy
155 6601 销售费用 marketing cost Xb {y*',
156 6602 管理费用 managing cost [o "@*kf
157 6603 财务费用 financial cost 6{ Eh={:b
158 6604 勘探费用 exploration expense ?xega-l
159 6701 资产减值损失 loss from asset devaluation B:SRHd{*Wu
160 6711 营业外支出 nonoperating expense #:X:~T
161 6801 所得税 income tax mv_-|N~
162 6901 以前年度损益调整 prior year profit and loss adjustment