3%!d &j>v
一、资产类 nOp\43no
1 1001 库存现金 cash on hand 4CfPa6_
2 1002 银行存款 bank deposit >%'|@75K
5 1015 其他货币资金 other monetary capital EcBSi995dj
9 1101 交易性金融资产 transaction monetary assets wM_k D
11 1121 应收票据 notes receivable /&cb`^"U^
12 1122 应收账款 Account receivable O N]
z-
13 1123 预付账款 account prepaid MXSPD# gN
14 1131 应收股利 dividend receivable J =| fxR
15 1132 应收利息 accrued interest receivable %0$$tS +
21 1231 其他应收款 accounts receivable-others g' H!%<
22 1241 坏账准备 had debts reserve Ej8EQ% P
28 1401 材料采购 procurement of materials j01#Wq_\fk
29 1402 在途物资 materials in transit r;I 3N+
30 1403 原材料 raw materials kImS'i{A
32 1406 库存商品 commodity stocks N[ z7<$$
33 1407 发出商品 goods in transit !1w= _
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 50Pz+:
42 1461 存货跌价准备 reserve against stock price declining @/E5$mX`
43 1501 待摊费用 fees to be apportioned * :aJlvk
45 1521 持有至到期投资 hold investment due shj S^CP
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ORyFE:p$
47 1523 可供出售金融资产 financial assets available for sale E@Q+[~H }
48 1524 长期股权投资 long-term stock ownership investment 4{[Df$'e>
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve L6J=m#Ld
50 1526 投资性房地产 investment real eastate ((B7k{`
51 1531 长期应收款 long-term account receivable -*M/,O
52 1541 未实现融资收益 unrealized financing income ^CDQ75tR
54 1601 固定资产 permanent assets |Q?IV5%$
55 1602 累计折旧 accumulated depreciation OB>Pk_eQK
56 1603 固定资产减值准备permanent assets reduction reserve B XnSkT7
57 1604 在建工程 construction in process CES^
c-. k
58 1605 工程物资 engineer material DnMfHG[ <
59 1606 固定资产清理 disposal of fixed assets {
^1D|y
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 'Oyz/P(p
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing J-au{eP^
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture Y2"X;`<
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 {I&>`?7.
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture Pp*|EW 1
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 =3_I;L w
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ,mx>)} l95
67 1701 无形资产 intangible assets &S>m +m'
68 1702 累计摊销 accumulated amortization `lRZQ:27X
69 1703 无形资产减值准备 intangible assets reduction reserve KtG|m'\D
70 1711 商誉 business reputation nNSq6 Cj
71 1801 长期待摊费用 long-term deferred expenses 2$V]XSe
72 1811 递延所得税资产 deferred income tax assets f-E]!\Pg
73 1901 待处理财产损溢 waiting assets profit and loss C1:efa<wV
二、负债类 debt group t5\~Z}G8
74 2001 短期借款 short-term loan oe=^CeW"
81 2101 交易性金融负债 transaction financial liabilities N2 wBH+3w
83 2201 应付票据 notes payable +ng8!k
84 2202 应付账款 account payable t,gKN^P_
85 2205 预收账款 item received in advance
%oJ_,m_(
86 2211 应付职工薪酬 employee pay payable 4onRO! G,
87 2221 应交税费 tax payable -R?~Yysd7K
88 2231 应付股利 dividend payable n{s
`XyH
89 2232 应付利息 interest payable NuRxk eEO
90 2241 其他应付款 other account payable ,ed X;`#
97 2401 预提费用 withholding expenses C (L1
98 2411 预计负债 estimated liabilities mJ2>#j; 5f
99 2501 递延收益 deferred income *yN+Xm8o
100 2601 长期借款 money borrowed for long term w+)MrB-}
101 2602 长期债券 long-term bond E:a_f!
106 2801 长期应付款 long-term account payable hX# y7 m
107 2802 未确认融资费用 unacknowledged financial charges (C
dx7v2Nh
108 2811 专项应付款 special accounts payable { dM18;
109 2901 递延所得税负债 deferred income tax liabilities &U^6N+l9
三、共同类 -aK_
112 3101 衍生工具 derivative tool h:\WW;s[B
113 3201 套期工具 arbitrage tool %SaC[9=?
114 3202 被套期项目 arbitrage project 7s+3^'
四、所有者权益类 M0YV Qa
115 4001 实收资本 paid-up capital 9 +k 7x,
116 4002 资本公积 contributed surplus 2R66 WK Q
117 4101 盈余公积 earned surplus o?BcpWp
119 4103 本年利润 profit for the current year g
<S&sYF5
120 4104 利润分配 allocation of profits +Wrj%}+
121 4201 库存股 treasury stock klmRU@D
五、成本类 `CP# S 7W^
122 5001 生产成本 production cost Xxh
zzm-B
123 5101 制造费用 cost of production 3WZdP[o!
124 5201 劳务成本 service cost $$ma1.t"
125 5301 研发支出 research and development expenditures r`Y
[XzT9
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor wl|cipy"
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor `a2 %U/U
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor z UN&L7D
六、损益类 P(D 0ru
129 6001 主营业务收入 main business income CV&+^_
j'k
130 6011 利息收入 金融共用 interest income financial sharing
_+7 3Y'
135 6051 其他业务收入 other business income sH(@X<{p
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Q}zAC2@L
137 6101 公允价值变动损益 sound value flexible loss and profit MHar9)$}
138 6111 投资收益 income on investment = m]|C1x
142 6301 营业外收入 nonrevenue receipt ~5g2~.&*
143 6401 主营业务成本 main business cost f"My;K $l;
144 6402 其他业务支出 other business expense : $4
atm
145 6405 营业税金及附加 business tariff and annex `}<x"f7.z
146 6411 利息支出 金融共用 interest expense financial sharing /qM:;:N%j
155 6601 销售费用 marketing cost *M6'
GT1%c
156 6602 管理费用 managing cost b{q-o < Q
157 6603 财务费用 financial cost tl5}#uJ
158 6604 勘探费用 exploration expense *-0t
j~)>
159 6701 资产减值损失 loss from asset devaluation "O@L
IR7
160 6711 营业外支出 nonoperating expense U-!+Cxjs
161 6801 所得税 income tax ,rkY1w-
162 6901 以前年度损益调整 prior year profit and loss adjustment
