x07 =
一、资产类 O7.V>7Y9H
1 1001 库存现金 cash on hand
Z'o0::k
2 1002 银行存款 bank deposit 7:`XE&Z
5 1015 其他货币资金 other monetary capital So5/n7
9 1101 交易性金融资产 transaction monetary assets )1 <0c@g=
11 1121 应收票据 notes receivable )! [B(
12 1122 应收账款 Account receivable goM;Pf
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13 1123 预付账款 account prepaid =D zrM%
14 1131 应收股利 dividend receivable X[z;P!U
15 1132 应收利息 accrued interest receivable ~z^l~Vyg?
21 1231 其他应收款 accounts receivable-others ,@Csa#
22 1241 坏账准备 had debts reserve /Qgb t
28 1401 材料采购 procurement of materials q4BXrEOw
29 1402 在途物资 materials in transit g
pciv
30 1403 原材料 raw materials g |)>65v
32 1406 库存商品 commodity stocks v[CR$@Y
33 1407 发出商品 goods in transit 0%xk tf
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles YznL+TD
42 1461 存货跌价准备 reserve against stock price declining 32GI+NN
43 1501 待摊费用 fees to be apportioned 92-Xz6Bo9
45 1521 持有至到期投资 hold investment due + V=<vT
46 1522 持有至到期投资减值准备 hold investment due reduction reserve )L<.;`g4x
47 1523 可供出售金融资产 financial assets available for sale q/U-WQ<+
48 1524 长期股权投资 long-term stock ownership investment kH g|!
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve EeaJUK]z9
50 1526 投资性房地产 investment real eastate NF$6yv9C
51 1531 长期应收款 long-term account receivable K#FD$,c~
52 1541 未实现融资收益 unrealized financing income ?Ld),A/c
54 1601 固定资产 permanent assets >WHajYO"
55 1602 累计折旧 accumulated depreciation Rsx6vF8]5
56 1603 固定资产减值准备permanent assets reduction reserve O"9t,B>=i
57 1604 在建工程 construction in process g5BL"Dn
58 1605 工程物资 engineer material j;$f[@0o
59 1606 固定资产清理 disposal of fixed assets LcKc#)'EE
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing s'O%@/;J
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing -J]?
M
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture wXNng(M7
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 HB9"T5Pd*
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture piIZ*@'
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 rpk8
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation pbzt8 P[
67 1701 无形资产 intangible assets Y58H.P
68 1702 累计摊销 accumulated amortization SiNgV\('U
69 1703 无形资产减值准备 intangible assets reduction reserve GzEw~JAs
70 1711 商誉 business reputation RqROl!6
71 1801 长期待摊费用 long-term deferred expenses Yjg$o:M
72 1811 递延所得税资产 deferred income tax assets Fd8nR9A
73 1901 待处理财产损溢 waiting assets profit and loss PvKGB01_
二、负债类 debt group /OKp(u;)z
74 2001 短期借款 short-term loan Uahh|>s
81 2101 交易性金融负债 transaction financial liabilities -O})Y>=}
83 2201 应付票据 notes payable 1^IMoC7$#
84 2202 应付账款 account payable nS#F*)
85 2205 预收账款 item received in advance hl]d99Lc
86 2211 应付职工薪酬 employee pay payable #kQ! GMZH
87 2221 应交税费 tax payable R0M>'V?e
88 2231 应付股利 dividend payable /G5KNSi
89 2232 应付利息 interest payable G-CL \G\n
90 2241 其他应付款 other account payable s.(.OXD&
97 2401 预提费用 withholding expenses zBm~ J%
98 2411 预计负债 estimated liabilities WjBml'^RY
99 2501 递延收益 deferred income 2<7pe@c98
100 2601 长期借款 money borrowed for long term m.P
F'_)/
101 2602 长期债券 long-term bond ->#wDL!6
106 2801 长期应付款 long-term account payable 2tU3p<[
107 2802 未确认融资费用 unacknowledged financial charges J5b3r1~D"[
108 2811 专项应付款 special accounts payable eg~
Dm>Es
109 2901 递延所得税负债 deferred income tax liabilities (R=ZI
三、共同类 |A4B4/!
112 3101 衍生工具 derivative tool 5nc
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113 3201 套期工具 arbitrage tool >MJ%6A>
114 3202 被套期项目 arbitrage project {9J|\Zz3
四、所有者权益类 7L+Wj }m
115 4001 实收资本 paid-up capital w !kk(QMV
116 4002 资本公积 contributed surplus 4=MVn
117 4101 盈余公积 earned surplus xpZ@
DK;
119 4103 本年利润 profit for the current year -raK
120 4104 利润分配 allocation of profits Q3=X#FQ
121 4201 库存股 treasury stock mAH7;u<
五、成本类 `LH 9@Z{
122 5001 生产成本 production cost ^uX"04>;
123 5101 制造费用 cost of production l[ko)%7V
124 5201 劳务成本 service cost 8V(~u^!%_
125 5301 研发支出 research and development expenditures +:m)BLA4l
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor !yg &zzP*
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ks$5$,^T2o
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor [6@bsXiw
六、损益类 TaF*ZT2
129 6001 主营业务收入 main business income :Gz$(!j1.'
130 6011 利息收入 金融共用 interest income financial sharing iMry0z
135 6051 其他业务收入 other business income pg!mOyn
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance qV=O;
137 6101 公允价值变动损益 sound value flexible loss and profit =Q"thsR
138 6111 投资收益 income on investment Ym%#"
142 6301 营业外收入 nonrevenue receipt q2k}bb +
143 6401 主营业务成本 main business cost 4Zjd g`
144 6402 其他业务支出 other business expense !d0$cF):
145 6405 营业税金及附加 business tariff and annex e?\Od}
Hbw
146 6411 利息支出 金融共用 interest expense financial sharing %AV3eqghCg
155 6601 销售费用 marketing cost 5i$P$ R
156 6602 管理费用 managing cost ~+6#4<M.~
157 6603 财务费用 financial cost daY0;,>
158 6604 勘探费用 exploration expense ?n<sN"
159 6701 资产减值损失 loss from asset devaluation 'Q'-7z-6
160 6711 营业外支出 nonoperating expense 2!f'l'}
161 6801 所得税 income tax @#"K6
162 6901 以前年度损益调整 prior year profit and loss adjustment