}3_ >
一、资产类 FGzKx9I9
1 1001 库存现金 cash on hand l 0U23i
2 1002 银行存款 bank deposit b:cy(6G(
5 1015 其他货币资金 other monetary capital <_c8F!K)T
9 1101 交易性金融资产 transaction monetary assets IdM~'
Q>\
11 1121 应收票据 notes receivable 4xH/a1&p=
12 1122 应收账款 Account receivable D^gS.X ^
13 1123 预付账款 account prepaid T baZFLr
14 1131 应收股利 dividend receivable #qFY`fVf1
15 1132 应收利息 accrued interest receivable o7s !ti\ G
21 1231 其他应收款 accounts receivable-others 5YneoM]Q
22 1241 坏账准备 had debts reserve ]6F\a= J
28 1401 材料采购 procurement of materials 3YJ"[$w='(
29 1402 在途物资 materials in transit OJd/#KFm
30 1403 原材料 raw materials &B ]1 VZUp
32 1406 库存商品 commodity stocks }m'n1tm;
33 1407 发出商品 goods in transit \VA*3U^ @
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles h-kmZ<p|^
42 1461 存货跌价准备 reserve against stock price declining C T\@>!'f
43 1501 待摊费用 fees to be apportioned w {"1V7|
45 1521 持有至到期投资 hold investment due (k8}9[3G
46 1522 持有至到期投资减值准备 hold investment due reduction reserve px*1 3"
47 1523 可供出售金融资产 financial assets available for sale }=}wLm#&1
48 1524 长期股权投资 long-term stock ownership investment 4Us_Z{.
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve )XHn.>]nc
50 1526 投资性房地产 investment real eastate }8PO m#
51 1531 长期应收款 long-term account receivable P8Wv&5A
52 1541 未实现融资收益 unrealized financing income UOk\fyD2[
54 1601 固定资产 permanent assets Rw|'
LaW
55 1602 累计折旧 accumulated depreciation i(_A;TT6
56 1603 固定资产减值准备permanent assets reduction reserve tJ
2GSZ`
57 1604 在建工程 construction in process a HVzBcCPh
58 1605 工程物资 engineer material b]f x
59 1606 固定资产清理 disposal of fixed assets Nk<^ Qv
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing |-)8=QDz)r
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing yYaoA/0
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 78Du
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 IrMB=pWo
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture dt^h9 I2O
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 0|J_'-<
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation loO"[8i.k
67 1701 无形资产 intangible assets Bp3E)l
68 1702 累计摊销 accumulated amortization &!OEd ]
69 1703 无形资产减值准备 intangible assets reduction reserve
g `%in
70 1711 商誉 business reputation </WeB3#6
71 1801 长期待摊费用 long-term deferred expenses OZ+v ~'oD
72 1811 递延所得税资产 deferred income tax assets o<G#%9j
73 1901 待处理财产损溢 waiting assets profit and loss ~MBPN 4r
二、负债类 debt group 4l+!Z, b
74 2001 短期借款 short-term loan fGO\f;P
81 2101 交易性金融负债 transaction financial liabilities 9 93f6
83 2201 应付票据 notes payable "4;nnq
84 2202 应付账款 account payable OQ7 `n<I<)
85 2205 预收账款 item received in advance >mai
v;
86 2211 应付职工薪酬 employee pay payable M
`^[Y2 c
87 2221 应交税费 tax payable ]%)<9 ]}
88 2231 应付股利 dividend payable #{vC =m73
89 2232 应付利息 interest payable Rd& DH_<+^
90 2241 其他应付款 other account payable ](A2,F
9(U
97 2401 预提费用 withholding expenses xC,x_:R`
98 2411 预计负债 estimated liabilities @p hVfP"M
99 2501 递延收益 deferred income 'gvR
?[!t
100 2601 长期借款 money borrowed for long term o87kF!x
101 2602 长期债券 long-term bond PO`p.("h
106 2801 长期应付款 long-term account payable aPVz OBp
107 2802 未确认融资费用 unacknowledged financial charges ~/]]H;;^u
108 2811 专项应付款 special accounts payable o`,~#P|
109 2901 递延所得税负债 deferred income tax liabilities lQ-<T<g
三、共同类 ?%h$ deJ
112 3101 衍生工具 derivative tool \gk.[={^P
113 3201 套期工具 arbitrage tool l2qvYNMw
114 3202 被套期项目 arbitrage project D]]wJQU2
四、所有者权益类 @kqxN\DE
115 4001 实收资本 paid-up capital !: ^q_q4
116 4002 资本公积 contributed surplus t/ \
117 4101 盈余公积 earned surplus {d'-1 z"q
119 4103 本年利润 profit for the current year _r*\ BM8y
120 4104 利润分配 allocation of profits u3C_Xz
121 4201 库存股 treasury stock ,^1zG
五、成本类 Lr:Qc#2
122 5001 生产成本 production cost r<ucHRO#
123 5101 制造费用 cost of production <Gi%+I@szl
124 5201 劳务成本 service cost n4
/Wd?#`
125 5301 研发支出 research and development expenditures A~2)ZdA N
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ~w+I2oS$
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor ];OvV ,*
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor P [ 2!D)A
六、损益类 rG}e\ziKuj
129 6001 主营业务收入 main business income IT1YF.i
130 6011 利息收入 金融共用 interest income financial sharing x,!Dd
135 6051 其他业务收入 other business income n^Ca?|}
,
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance /ce;-3+
137 6101 公允价值变动损益 sound value flexible loss and profit 9%"7~YCDas
138 6111 投资收益 income on investment ~v+kO ~
142 6301 营业外收入 nonrevenue receipt WVdV :vJ -
143 6401 主营业务成本 main business cost lh 8Q tPe
144 6402 其他业务支出 other business expense wlT8
|
145 6405 营业税金及附加 business tariff and annex U!aM63F3
146 6411 利息支出 金融共用 interest expense financial sharing OG/b5U
155 6601 销售费用 marketing cost +;?mg(:
156 6602 管理费用 managing cost kAQ(8xV
157 6603 财务费用 financial cost L"qJZU
158 6604 勘探费用 exploration expense x
b"z%.j
159 6701 资产减值损失 loss from asset devaluation Y~WdN<g
160 6711 营业外支出 nonoperating expense HIXAA?_eh=
161 6801 所得税 income tax ;=Ma+d #
162 6901 以前年度损益调整 prior year profit and loss adjustment
