\r324Bw>2
一、资产类 (FH4\ 't)
1 1001 库存现金 cash on hand ~)tMR9=wX
2 1002 银行存款 bank deposit ^-~.L: }q
5 1015 其他货币资金 other monetary capital | (v/> t
9 1101 交易性金融资产 transaction monetary assets p
%
3B^
11 1121 应收票据 notes receivable BG-uKJ
^
12 1122 应收账款 Account receivable {KeHqM}e
13 1123 预付账款 account prepaid RW,ew!Z
14 1131 应收股利 dividend receivable #bsR L8@
15 1132 应收利息 accrued interest receivable gSZ NsiH
21 1231 其他应收款 accounts receivable-others {8@?9Z9R{
22 1241 坏账准备 had debts reserve
0>H<6Ja
28 1401 材料采购 procurement of materials d+fmVM?p
29 1402 在途物资 materials in transit 7#MBT- ih
30 1403 原材料 raw materials a}M7"v9
32 1406 库存商品 commodity stocks +'uF3- +WY
33 1407 发出商品 goods in transit 0AJ6g@ t[
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles _f|Au`7m
42 1461 存货跌价准备 reserve against stock price declining y<BiR@%,7
43 1501 待摊费用 fees to be apportioned ^zs CF0
45 1521 持有至到期投资 hold investment due w] [
;
46 1522 持有至到期投资减值准备 hold investment due reduction reserve b1nw,(hLY
47 1523 可供出售金融资产 financial assets available for sale x:xKlPGd
48 1524 长期股权投资 long-term stock ownership investment q{yz]H,
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve %lv2 ;-
50 1526 投资性房地产 investment real eastate B V+"uF
51 1531 长期应收款 long-term account receivable ?tqTG2! (
52 1541 未实现融资收益 unrealized financing income B xG0vJN |
54 1601 固定资产 permanent assets L.U [eH
55 1602 累计折旧 accumulated depreciation >
5/dmHPc
56 1603 固定资产减值准备permanent assets reduction reserve r.-NfK4
57 1604 在建工程 construction in process :/~`"`#1
58 1605 工程物资 engineer material *r:8=^C7S
59 1606 固定资产清理 disposal of fixed assets MA(\ r
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing wMt? yc:X
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing HY5g>wv@
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Tud[VS?99
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 m`nv4 i#o
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture [p}J=1S
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 {*
>$aI
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation %? X~,
67 1701 无形资产 intangible assets E|6X.Ny]
68 1702 累计摊销 accumulated amortization Y i7`iC
69 1703 无形资产减值准备 intangible assets reduction reserve B*Hp
70 1711 商誉 business reputation W>wE8? _,
71 1801 长期待摊费用 long-term deferred expenses ;]Y.2 J
72 1811 递延所得税资产 deferred income tax assets 5{,/m"-
73 1901 待处理财产损溢 waiting assets profit and loss MCL?J,1?r
二、负债类 debt group ua`2
& ;T=
74 2001 短期借款 short-term loan ll[U-v{
81 2101 交易性金融负债 transaction financial liabilities 0@*rp7
83 2201 应付票据 notes payable jBI V Z!X
84 2202 应付账款 account payable {-Yp~HQ
F
85 2205 预收账款 item received in advance 9y.C])(2
86 2211 应付职工薪酬 employee pay payable 1@C I7j
87 2221 应交税费 tax payable \w^U<_zq
88 2231 应付股利 dividend payable jTSw 0\}
89 2232 应付利息 interest payable /}#z/m@bN
90 2241 其他应付款 other account payable iknB c-TLD
97 2401 预提费用 withholding expenses 6dC!&leNi
98 2411 预计负债 estimated liabilities a ina6@S
99 2501 递延收益 deferred income [FF%HRce,.
100 2601 长期借款 money borrowed for long term 8* >6+"w
101 2602 长期债券 long-term bond uZm<:d2%)
106 2801 长期应付款 long-term account payable #(ANyU(#e
107 2802 未确认融资费用 unacknowledged financial charges F~W*"i+EZ
108 2811 专项应付款 special accounts payable _P,fJ`w
109 2901 递延所得税负债 deferred income tax liabilities ( zk'i13#6
三、共同类 Pa0t f:
112 3101 衍生工具 derivative tool Gp; [WY\
113 3201 套期工具 arbitrage tool A){kitx-i)
114 3202 被套期项目 arbitrage project &Vnet7L
fU
四、所有者权益类 *=@Z\]"?
115 4001 实收资本 paid-up capital CM9+h;Zm
116 4002 资本公积 contributed surplus LeQ2,/7l:
117 4101 盈余公积 earned surplus =2J+} ac
119 4103 本年利润 profit for the current year ?P {C=Td2z
120 4104 利润分配 allocation of profits |],{kUIXO
121 4201 库存股 treasury stock t8]u#bx"?
五、成本类 h-lMrI)U?h
122 5001 生产成本 production cost `!!A;G7Qg
123 5101 制造费用 cost of production cl:*Q{(Cjk
124 5201 劳务成本 service cost qL A
125 5301 研发支出 research and development expenditures s:I^AL5
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor P * I\FV
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ;)"r^M)):
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor AWD &K!
六、损益类 >=C)\Yfu)
129 6001 主营业务收入 main business income kJJQcjAP:
130 6011 利息收入 金融共用 interest income financial sharing G\jr^d\
135 6051 其他业务收入 other business income (Clf]\_II
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ~NU~jmT2
137 6101 公允价值变动损益 sound value flexible loss and profit ax>en]rNP
138 6111 投资收益 income on investment rd%3eR?V
142 6301 营业外收入 nonrevenue receipt N|1J @"H
143 6401 主营业务成本 main business cost L?Wl#wP\;*
144 6402 其他业务支出 other business expense RM%l hDFY
145 6405 营业税金及附加 business tariff and annex uZ<Bf
rc
146 6411 利息支出 金融共用 interest expense financial sharing OK3 B6T5w=
155 6601 销售费用 marketing cost "i_tO+
156 6602 管理费用 managing cost ;E* ^AW
157 6603 财务费用 financial cost zs[t<` 2
158 6604 勘探费用 exploration expense ' ["Y;/>
159 6701 资产减值损失 loss from asset devaluation >s[}f6 *2@
160 6711 营业外支出 nonoperating expense +1h^9 Y'
161 6801 所得税 income tax rrbCg(
162 6901 以前年度损益调整 prior year profit and loss adjustment
