8+b3u05
一、资产类 v~=ol8J
B
1 1001 库存现金 cash on hand n8ya$bc
2 1002 银行存款 bank deposit yc}t(*A5
5 1015 其他货币资金 other monetary capital mT$tAwzTC{
9 1101 交易性金融资产 transaction monetary assets #FM 'S|
11 1121 应收票据 notes receivable 90I3_[Ii
12 1122 应收账款 Account receivable VrP%4P+
13 1123 预付账款 account prepaid DEp:
vlW@
14 1131 应收股利 dividend receivable Zdz GJ[$
15 1132 应收利息 accrued interest receivable tHo/uW_~I
21 1231 其他应收款 accounts receivable-others r+yLK(<zp
22 1241 坏账准备 had debts reserve |n%N'-el
28 1401 材料采购 procurement of materials d'J?QH!N0
29 1402 在途物资 materials in transit a"N_zGf2$
30 1403 原材料 raw materials
T8
oASg!
32 1406 库存商品 commodity stocks $h
f\ #'J
33 1407 发出商品 goods in transit bHG>SW\]`?
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles f%l#g ]]
42 1461 存货跌价准备 reserve against stock price declining :CHd\."%+1
43 1501 待摊费用 fees to be apportioned &^>r<~]
45 1521 持有至到期投资 hold investment due j<5R$^?U
46 1522 持有至到期投资减值准备 hold investment due reduction reserve #&gy@!a~
47 1523 可供出售金融资产 financial assets available for sale +t6m>IBu
48 1524 长期股权投资 long-term stock ownership investment p0@mumh
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 5jk4k c
50 1526 投资性房地产 investment real eastate a}{! %5
51 1531 长期应收款 long-term account receivable )Jn80~U|1
52 1541 未实现融资收益 unrealized financing income *mtv[
54 1601 固定资产 permanent assets D/>5\da+y
55 1602 累计折旧 accumulated depreciation p.olXP
56 1603 固定资产减值准备permanent assets reduction reserve MeS$+9jV(
57 1604 在建工程 construction in process }_TdXY
#w\
58 1605 工程物资 engineer material q>Y[.c-
59 1606 固定资产清理 disposal of fixed assets Qgi:q
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing CAO{$<M5m
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing IA!Kpg
W
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 3 g&mND
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 ],4LvIPD
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture tam/FzVw
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 B&D
z(Bs
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation aP gG+tu
67 1701 无形资产 intangible assets v}i}pQ\DK
68 1702 累计摊销 accumulated amortization ?a(3~dh|
69 1703 无形资产减值准备 intangible assets reduction reserve mer{Jys
70 1711 商誉 business reputation |+''d
71 1801 长期待摊费用 long-term deferred expenses fba3aId[
72 1811 递延所得税资产 deferred income tax assets Pl>t\`1:|A
73 1901 待处理财产损溢 waiting assets profit and loss : Tl?yGF
二、负债类 debt group $4]PN2d&
74 2001 短期借款 short-term loan :4d7%q
81 2101 交易性金融负债 transaction financial liabilities QJ?!_2Ax
83 2201 应付票据 notes payable rY.:}D
84 2202 应付账款 account payable mYvm_t9
85 2205 预收账款 item received in advance ?i"FdpW
86 2211 应付职工薪酬 employee pay payable $%'z/'o!
87 2221 应交税费 tax payable Qa+gtGtJ
88 2231 应付股利 dividend payable ^(3k
uF
89 2232 应付利息 interest payable \h4
y,sl
90 2241 其他应付款 other account payable l|{<!7a
97 2401 预提费用 withholding expenses cCs:z
98 2411 预计负债 estimated liabilities 6iC:l%|u
99 2501 递延收益 deferred income 4YC`dpO'
100 2601 长期借款 money borrowed for long term Y'9deX+
101 2602 长期债券 long-term bond CXA8V"@&b/
106 2801 长期应付款 long-term account payable n66_#X
107 2802 未确认融资费用 unacknowledged financial charges AJmzg
108 2811 专项应付款 special accounts payable V"XN(Fd^
109 2901 递延所得税负债 deferred income tax liabilities $G[##j2
三、共同类 P8f-&(
112 3101 衍生工具 derivative tool AH+J:8k
113 3201 套期工具 arbitrage tool 3-5lO#
114 3202 被套期项目 arbitrage project `1gsrHi4N
四、所有者权益类 U$}]zaB
115 4001 实收资本 paid-up capital QNY{pk
116 4002 资本公积 contributed surplus xC(PH?_
117 4101 盈余公积 earned surplus -u{:39y{n
119 4103 本年利润 profit for the current year @U5o;X!qU
120 4104 利润分配 allocation of profits Nx__zC^r
121 4201 库存股 treasury stock 5l#)tX.by
五、成本类 B=7L+6
122 5001 生产成本 production cost v.MWO]L
123 5101 制造费用 cost of production "]<Ut{Xb
124 5201 劳务成本 service cost =v8q
125 5301 研发支出 research and development expenditures n>
'}tT)U
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor v)06`G
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor HO>uS>+
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Y9N:%[ :>W
六、损益类 4kiu*T
129 6001 主营业务收入 main business income vjb{h'v
130 6011 利息收入 金融共用 interest income financial sharing D? ($R9t
135 6051 其他业务收入 other business income smggr{-
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance l;4F,iI
137 6101 公允价值变动损益 sound value flexible loss and profit fi1UUJ0
U;
138 6111 投资收益 income on investment Jx]`!dP3
142 6301 营业外收入 nonrevenue receipt !TcjB;q'
143 6401 主营业务成本 main business cost P<1zXs.H
144 6402 其他业务支出 other business expense n"JrjvS
145 6405 营业税金及附加 business tariff and annex VQyDd~Za
146 6411 利息支出 金融共用 interest expense financial sharing ,aeFEs
i
155 6601 销售费用 marketing cost wC19
156 6602 管理费用 managing cost .dV!d u
157 6603 财务费用 financial cost 6m9Z5:xG
158 6604 勘探费用 exploration expense 1<*-,f
159 6701 资产减值损失 loss from asset devaluation 0
(n/hJ
160 6711 营业外支出 nonoperating expense LS`Gg7]S
161 6801 所得税 income tax 4s~o
162 6901 以前年度损益调整 prior year profit and loss adjustment