XBcbLF
一、资产类 sfy}J1xIL
1 1001 库存现金 cash on hand nuA
0%K
2 1002 银行存款 bank deposit *l%&/\
5 1015 其他货币资金 other monetary capital r{*BJi.b
9 1101 交易性金融资产 transaction monetary assets 5x,/p
11 1121 应收票据 notes receivable gr@Ril^
12 1122 应收账款 Account receivable rJRg4Rog
13 1123 预付账款 account prepaid P%!=Rj^ 2m
14 1131 应收股利 dividend receivable T_9o0Q k
15 1132 应收利息 accrued interest receivable =u.23#.
21 1231 其他应收款 accounts receivable-others 2,|;qFJY-@
22 1241 坏账准备 had debts reserve )$d~
HA@B
28 1401 材料采购 procurement of materials 8L6b:$Y3@C
29 1402 在途物资 materials in transit p|Bo E ITL
30 1403 原材料 raw materials W|s" ;EAM
32 1406 库存商品 commodity stocks pEW~zl
33 1407 发出商品 goods in transit vWa\8y f
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles O*W<za;
42 1461 存货跌价准备 reserve against stock price declining 0f'LXn
43 1501 待摊费用 fees to be apportioned O,N V hU7,
45 1521 持有至到期投资 hold investment due C\dk} A
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 2Je]dj4
47 1523 可供出售金融资产 financial assets available for sale ;=6E
BP%
48 1524 长期股权投资 long-term stock ownership investment B`jq"[w]-
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve +B&+FGfNU
50 1526 投资性房地产 investment real eastate cF?0=un
51 1531 长期应收款 long-term account receivable 6)20%*[
52 1541 未实现融资收益 unrealized financing income 1<*U:W
$g
54 1601 固定资产 permanent assets ~mMTfC~9
55 1602 累计折旧 accumulated depreciation ojA !!Ru
56 1603 固定资产减值准备permanent assets reduction reserve |y+_BZ5
57 1604 在建工程 construction in process k*Aee7
58 1605 工程物资 engineer material lWT`y
59 1606 固定资产清理 disposal of fixed assets d9%P[(yM^
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ]e+&Pxw]e
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing g= ,}j]tl
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture f/iM
I) J
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture ;BKU
_}k=
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ?zbW z=nq
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation o/n4M]G
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Q( e
67 1701 无形资产 intangible assets j0(jXAc;UB
68 1702 累计摊销 accumulated amortization 9QL%q;
#
69 1703 无形资产减值准备 intangible assets reduction reserve |k,-]c;6
70 1711 商誉 business reputation M.:JT31>1
71 1801 长期待摊费用 long-term deferred expenses
?ks.M'@
72 1811 递延所得税资产 deferred income tax assets
1uB$@a\
73 1901 待处理财产损溢 waiting assets profit and loss GQQ p(% T
二、负债类 debt group kQQDaZ 8
74 2001 短期借款 short-term loan 1X9s\JKQ
81 2101 交易性金融负债 transaction financial liabilities y*v|q=
83 2201 应付票据 notes payable .0~uM!3y
84 2202 应付账款 account payable LhM$!o?W
85 2205 预收账款 item received in advance mZjpPlJ
86 2211 应付职工薪酬 employee pay payable 7q 5 *grm
87 2221 应交税费 tax payable {t!7r_hj
88 2231 应付股利 dividend payable IOY7w"|LW
89 2232 应付利息 interest payable N]6t)Zv
90 2241 其他应付款 other account payable 8F@Sy ,D
97 2401 预提费用 withholding expenses i"
)_Xb_1
98 2411 预计负债 estimated liabilities PL
3hrI 5
99 2501 递延收益 deferred income ju .pQ=PSX
100 2601 长期借款 money borrowed for long term X8N9*v y
101 2602 长期债券 long-term bond %H2ios[UO
106 2801 长期应付款 long-term account payable G.v(2~QFd
107 2802 未确认融资费用 unacknowledged financial charges Kr `/sWZ
108 2811 专项应付款 special accounts payable FouN}X6
109 2901 递延所得税负债 deferred income tax liabilities 9cU9'r# h
三、共同类 3eX Io=
112 3101 衍生工具 derivative tool f fBd
113 3201 套期工具 arbitrage tool !6@ 'H4cb=
114 3202 被套期项目 arbitrage project Pz\K3-
四、所有者权益类 Id>4fF:o
115 4001 实收资本 paid-up capital =6"5kz10
116 4002 资本公积 contributed surplus 22U`1AD3U
117 4101 盈余公积 earned surplus XoL DqN!
119 4103 本年利润 profit for the current year ;ko6igx)+
120 4104 利润分配 allocation of profits 0Oc?:R'$
121 4201 库存股 treasury stock b78~{h t`
五、成本类 G -+!h4p
122 5001 生产成本 production cost jX(hBnGW
123 5101 制造费用 cost of production /F(n%8)Yq
124 5201 劳务成本 service cost Gn_D
IFa
125 5301 研发支出 research and development expenditures &
d2 `{H
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor '%XYJ
r:H[
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor isQOt *
i
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor :zLf~ W
六、损益类 hh&$xlO)(v
129 6001 主营业务收入 main business income TjYHoL5
130 6011 利息收入 金融共用 interest income financial sharing nPqpat`E
135 6051 其他业务收入 other business income q CYu@H o
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 0<NS1y
137 6101 公允价值变动损益 sound value flexible loss and profit DL1nD5
138 6111 投资收益 income on investment tqCkqmyC
142 6301 营业外收入 nonrevenue receipt V
K 7
143 6401 主营业务成本 main business cost i/1 $uQ
144 6402 其他业务支出 other business expense t"q'"FX
145 6405 营业税金及附加 business tariff and annex f:<BUq a
146 6411 利息支出 金融共用 interest expense financial sharing 3 ?I!
155 6601 销售费用 marketing cost qqf*g=f
156 6602 管理费用 managing cost *Q/^ib9=
157 6603 财务费用 financial cost |D"L!+J-$
158 6604 勘探费用 exploration expense t'@mUX:-A
159 6701 资产减值损失 loss from asset devaluation hr 6j+p:
160 6711 营业外支出 nonoperating expense ,_B n{
T=U
161 6801 所得税 income tax KvPCb%!ZP
162 6901 以前年度损益调整 prior year profit and loss adjustment
