WVyk ?SBw
一、资产类 %;/?DQU
1 1001 库存现金 cash on hand r&+8\/{
2 1002 银行存款 bank deposit sB` .G
5 1015 其他货币资金 other monetary capital o1lhVM`15
9 1101 交易性金融资产 transaction monetary assets M` V<`
11 1121 应收票据 notes receivable gZq
_BY_U
12 1122 应收账款 Account receivable tE'^O<
K
13 1123 预付账款 account prepaid BK 3oNDy
14 1131 应收股利 dividend receivable B 70
3{k
15 1132 应收利息 accrued interest receivable #No3}O;"g
21 1231 其他应收款 accounts receivable-others x994B@\j+
22 1241 坏账准备 had debts reserve rj}O2~W~4
28 1401 材料采购 procurement of materials ?}g
^/g !
29 1402 在途物资 materials in transit V#X#rDfJZ
30 1403 原材料 raw materials M
h"X9-Ot
32 1406 库存商品 commodity stocks U45kA\[bZ
33 1407 发出商品 goods in transit B@ w/wH
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ?_ 476A
42 1461 存货跌价准备 reserve against stock price declining s!<RWy+
43 1501 待摊费用 fees to be apportioned 9]C%2!Ur,
45 1521 持有至到期投资 hold investment due "w&IO}j;=
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Zzn
N"Si,
47 1523 可供出售金融资产 financial assets available for sale V82HO{ D
48 1524 长期股权投资 long-term stock ownership investment CKI.\o
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve
,>!%KYD/f
50 1526 投资性房地产 investment real eastate %lq[,6?>5
51 1531 长期应收款 long-term account receivable 8Sxk[`qx\K
52 1541 未实现融资收益 unrealized financing income PI\C*_.
54 1601 固定资产 permanent assets A=W:}sz
t]
55 1602 累计折旧 accumulated depreciation 3_bqDhVI5
56 1603 固定资产减值准备permanent assets reduction reserve -wa" &Q
57 1604 在建工程 construction in process S-'R84M,F
58 1605 工程物资 engineer material w**~k]In
59 1606 固定资产清理 disposal of fixed assets |
|"W=E
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing PctXh, =
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing zfrNM9C
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 4mjlat(d
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 S86,m =
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ?wP
/l
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 `=V p 0tPI
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation "%}24t%
67 1701 无形资产 intangible assets Ptm=c6H('
68 1702 累计摊销 accumulated amortization o_8Wnx^
69 1703 无形资产减值准备 intangible assets reduction reserve 40%fOu,u`
70 1711 商誉 business reputation 2##; [
71 1801 长期待摊费用 long-term deferred expenses GQ(*k)'a
72 1811 递延所得税资产 deferred income tax assets WEYZ(a|
73 1901 待处理财产损溢 waiting assets profit and loss &@K6;T
二、负债类 debt group cO$xT;kK
74 2001 短期借款 short-term loan dbJ3E)rF
81 2101 交易性金融负债 transaction financial liabilities 4< +f|(fIA
83 2201 应付票据 notes payable [QFAkEJ--o
84 2202 应付账款 account payable i 50E#+E8
85 2205 预收账款 item received in advance D V\7KKJE
86 2211 应付职工薪酬 employee pay payable IClw3^\l
87 2221 应交税费 tax payable 5S<Rz) 1r
88 2231 应付股利 dividend payable [tT_ z<e`
89 2232 应付利息 interest payable '_b3m2I.G
90 2241 其他应付款 other account payable <Drm#2x!E
97 2401 预提费用 withholding expenses jG~-V<&
98 2411 预计负债 estimated liabilities Mw3$QRM
99 2501 递延收益 deferred income z3Yi$*q <
100 2601 长期借款 money borrowed for long term ZC]|s[
101 2602 长期债券 long-term bond $PG(>1e
106 2801 长期应付款 long-term account payable &gJ1*"$9
107 2802 未确认融资费用 unacknowledged financial charges )DmydyQ'
108 2811 专项应付款 special accounts payable yAAV,?:o[
109 2901 递延所得税负债 deferred income tax liabilities 4E2#krE%
三、共同类 o}DR p4;Ka
112 3101 衍生工具 derivative tool _Pno9|
113 3201 套期工具 arbitrage tool @F] w ]d
114 3202 被套期项目 arbitrage project ^k*%`iQ
四、所有者权益类 E[WU
115 4001 实收资本 paid-up capital ^&D5J\][
116 4002 资本公积 contributed surplus wz1nV}
117 4101 盈余公积 earned surplus ?wu@+
119 4103 本年利润 profit for the current year w mww7
120 4104 利润分配 allocation of profits !E&l=* lM.
121 4201 库存股 treasury stock ny{S&f
五、成本类 Ni8% K6]z
122 5001 生产成本 production cost [n2zd iiBd
123 5101 制造费用 cost of production udT0`6l;
124 5201 劳务成本 service cost _CPj] m{
125 5301 研发支出 research and development expenditures gg.]\#3g
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor @ <3E `j'p
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor &@,lF{KTL
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor X{
Fr
六、损益类
~n8U N<
129 6001 主营业务收入 main business income ;O1jf4y
130 6011 利息收入 金融共用 interest income financial sharing }W@refS
135 6051 其他业务收入 other business income &c 2Qa
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance O}%E S AB
137 6101 公允价值变动损益 sound value flexible loss and profit T ay226
138 6111 投资收益 income on investment tmOy"mq67
142 6301 营业外收入 nonrevenue receipt -.r" |\1X
143 6401 主营业务成本 main business cost )u+O~Y95&i
144 6402 其他业务支出 other business expense 9i U/[d
145 6405 营业税金及附加 business tariff and annex T_!F I29
146 6411 利息支出 金融共用 interest expense financial sharing L
@z[b^
155 6601 销售费用 marketing cost #q K
.AZi
156 6602 管理费用 managing cost JN:L %If
157 6603 财务费用 financial cost 0J^Z )U>j
158 6604 勘探费用 exploration expense yKuZJXG
Vo
159 6701 资产减值损失 loss from asset devaluation Gk+R , :
160 6711 营业外支出 nonoperating expense sVr| kvn2
161 6801 所得税 income tax *+zFsu 4l
162 6901 以前年度损益调整 prior year profit and loss adjustment
