pD74+/DD
一、资产类
&f;K}WO
1 1001 库存现金 cash on hand !YJs]_Wr
2 1002 银行存款 bank deposit p"Z-6m~
5 1015 其他货币资金 other monetary capital yOg+iFTr
9 1101 交易性金融资产 transaction monetary assets +'@Dz9:>
11 1121 应收票据 notes receivable <rmvcim{*
12 1122 应收账款 Account receivable }{<
'8J.R
13 1123 预付账款 account prepaid \_U$"/$4VH
14 1131 应收股利 dividend receivable {>%&(
15 1132 应收利息 accrued interest receivable g>9kXP+
21 1231 其他应收款 accounts receivable-others S[T8T|_
22 1241 坏账准备 had debts reserve TW>WHCAm
28 1401 材料采购 procurement of materials FkRo
_?
29 1402 在途物资 materials in transit LraWcO\or'
30 1403 原材料 raw materials 2T
TdH)
32 1406 库存商品 commodity stocks 8Bg;Kh6B
33 1407 发出商品 goods in transit W"3ph6[eW
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles Y)a^(!<H<
42 1461 存货跌价准备 reserve against stock price declining Y]5l.SV
43 1501 待摊费用 fees to be apportioned 6Kb1~jY
45 1521 持有至到期投资 hold investment due O,A{3DAe0
46 1522 持有至到期投资减值准备 hold investment due reduction reserve C{bgkzr
47 1523 可供出售金融资产 financial assets available for sale Uv~QUL3>
48 1524 长期股权投资 long-term stock ownership investment R^e.s
-
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 'XBFv9&
50 1526 投资性房地产 investment real eastate .y,0[i V
N
51 1531 长期应收款 long-term account receivable AnvRxb.e
52 1541 未实现融资收益 unrealized financing income lUiL\~Gq
54 1601 固定资产 permanent assets L z1ME(
55 1602 累计折旧 accumulated depreciation ~F?u)~QZ#
56 1603 固定资产减值准备permanent assets reduction reserve 9!DQ~k%
57 1604 在建工程 construction in process ivz5H(b
58 1605 工程物资 engineer material m<g~H4
59 1606 固定资产清理 disposal of fixed assets ^w06
<m
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing kn"(A.R
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing O s.4)
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Dl8;$~
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 .q 3/_*
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 19KQlMO.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 U~l$\c
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation M[112%[+4
67 1701 无形资产 intangible assets dmN&+t
68 1702 累计摊销 accumulated amortization 9pxc~=
69 1703 无形资产减值准备 intangible assets reduction reserve #`X?=/q
70 1711 商誉 business reputation Gm.]sE?.
71 1801 长期待摊费用 long-term deferred expenses Nl(3Xqov
72 1811 递延所得税资产 deferred income tax assets f:.I0 ST
73 1901 待处理财产损溢 waiting assets profit and loss x
7x\Y(@
二、负债类 debt group e01epVR;
74 2001 短期借款 short-term loan *``JamnSO
81 2101 交易性金融负债 transaction financial liabilities 3gj+%%!G\
83 2201 应付票据 notes payable A7hVHxNJ-
84 2202 应付账款 account payable O|N{v"o
85 2205 预收账款 item received in advance oD1/{dRzj
86 2211 应付职工薪酬 employee pay payable Vr1<^I
b
87 2221 应交税费 tax payable |WdPE@P
88 2231 应付股利 dividend payable 3CGp`~Zf
89 2232 应付利息 interest payable h@]XBv
90 2241 其他应付款 other account payable {LQ#y/H?
97 2401 预提费用 withholding expenses Z@@K[$
98 2411 预计负债 estimated liabilities ?r+-
99 2501 递延收益 deferred income 84 pFc;<
100 2601 长期借款 money borrowed for long term RTJ3qhY
101 2602 长期债券 long-term bond [o5Hl^
106 2801 长期应付款 long-term account payable ,V:SN~P66+
107 2802 未确认融资费用 unacknowledged financial charges :7?FF'u
108 2811 专项应付款 special accounts payable n`&U~s8w
109 2901 递延所得税负债 deferred income tax liabilities :e%Pvk
三、共同类 JNUt$h
112 3101 衍生工具 derivative tool !V g`
113 3201 套期工具 arbitrage tool "E?2xf|.
114 3202 被套期项目 arbitrage project c+nq] xOs'
四、所有者权益类 t=O8f5Pf{
115 4001 实收资本 paid-up capital I[
##2
116 4002 资本公积 contributed surplus 4G>
H
117 4101 盈余公积 earned surplus (<oyN7NT
119 4103 本年利润 profit for the current year WoRZW%
120 4104 利润分配 allocation of profits pKrN:ExB"\
121 4201 库存股 treasury stock
Eq\M;aDq
五、成本类 #!KE\OI;@5
122 5001 生产成本 production cost E5lBdM>2
123 5101 制造费用 cost of production t9:0TBt-[
124 5201 劳务成本 service cost O,h ;hQZ
125 5301 研发支出 research and development expenditures YLE!m?
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor i`$*Ty"x
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 8- %TC\:
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor k<{{*
六、损益类 O[)kboY
129 6001 主营业务收入 main business income 25[I=Z
dS
130 6011 利息收入 金融共用 interest income financial sharing z(^]J`+\
135 6051 其他业务收入 other business income FXN/Yq
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance hP)LY=-2
137 6101 公允价值变动损益 sound value flexible loss and profit 6@0OQb
138 6111 投资收益 income on investment xZwLlY
142 6301 营业外收入 nonrevenue receipt ouFYvtF g
143 6401 主营业务成本 main business cost 1gy.8i
144 6402 其他业务支出 other business expense :GP]P^M;G@
145 6405 营业税金及附加 business tariff and annex h
PePB=
146 6411 利息支出 金融共用 interest expense financial sharing y)!5R 3b
155 6601 销售费用 marketing cost os={PQRD
156 6602 管理费用 managing cost iv;Is[<o
157 6603 财务费用 financial cost }n2M G
158 6604 勘探费用 exploration expense $!yW_HTx
159 6701 资产减值损失 loss from asset devaluation jesGV<`?l
160 6711 营业外支出 nonoperating expense c%G{#}^2
161 6801 所得税 income tax d]6#m'U
162 6901 以前年度损益调整 prior year profit and loss adjustment