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一、资产类 2Pz 5f
1 1001 库存现金 cash on hand +C5#$5];
2 1002 银行存款 bank deposit eI?HwP{m
5 1015 其他货币资金 other monetary capital WKOI\
9 1101 交易性金融资产 transaction monetary assets Gw`/.0
11 1121 应收票据 notes receivable 07Y_^d
12 1122 应收账款 Account receivable G<fS(q
13 1123 预付账款 account prepaid `#p< rfe
14 1131 应收股利 dividend receivable b=G4MZQ
15 1132 应收利息 accrued interest receivable B
G5X_s0/
21 1231 其他应收款 accounts receivable-others xD^wTtT
22 1241 坏账准备 had debts reserve q|Fjm]AF
28 1401 材料采购 procurement of materials MYu`c[$jZ
29 1402 在途物资 materials in transit f-&ATTx`J
30 1403 原材料 raw materials O!,Ca1N
32 1406 库存商品 commodity stocks "u5KbJW
33 1407 发出商品 goods in transit )*W=GY*
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles bq: [Nj
42 1461 存货跌价准备 reserve against stock price declining yWmrdvL
43 1501 待摊费用 fees to be apportioned lJ
lhl7
45 1521 持有至到期投资 hold investment due Lz?*B$h
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;Rs.rl>;t/
47 1523 可供出售金融资产 financial assets available for sale Nuo^+z
E
48 1524 长期股权投资 long-term stock ownership investment ~f .y:Sbb
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve l-cW;b~
50 1526 投资性房地产 investment real eastate '(T mV#3
51 1531 长期应收款 long-term account receivable %rw}u"3T
52 1541 未实现融资收益 unrealized financing income '9"%@AFxZ
54 1601 固定资产 permanent assets 3? };
55 1602 累计折旧 accumulated depreciation "&Gw1.p
56 1603 固定资产减值准备permanent assets reduction reserve )# p.`J
57 1604 在建工程 construction in process dB@FI
58 1605 工程物资 engineer material ]d^k4 d
59 1606 固定资产清理 disposal of fixed assets [.ey_}X8
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing %6N)G!P
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing aU4R+.M7@
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture df^0{gNHx
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture {N"*olx
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture o:H'r7N
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation Ca
X^)
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation
gU+ss
67 1701 无形资产 intangible assets ~z &0qQ
68 1702 累计摊销 accumulated amortization O%52V|m}{
69 1703 无形资产减值准备 intangible assets reduction reserve =pyVn_dg
70 1711 商誉 business reputation k?<i*;7
71 1801 长期待摊费用 long-term deferred expenses ~Po\ En
72 1811 递延所得税资产 deferred income tax assets %n4@[fG%K
73 1901 待处理财产损溢 waiting assets profit and loss & \JLT
w
二、负债类 debt group xUIvLH=
74 2001 短期借款 short-term loan zUJx&5/
81 2101 交易性金融负债 transaction financial liabilities #jOOsfH|k
83 2201 应付票据 notes payable &yB%QX{3
84 2202 应付账款 account payable g
ji*Wq
85 2205 预收账款 item received in advance (X*'y*:
86 2211 应付职工薪酬 employee pay payable >CH
87 2221 应交税费 tax payable 1E8$% 6VV
88 2231 应付股利 dividend payable d3og?{i<}&
89 2232 应付利息 interest payable ) sRN!~
90 2241 其他应付款 other account payable b/z'`?[
97 2401 预提费用 withholding expenses 1>hb-OMX
98 2411 预计负债 estimated liabilities P
BCb0[\
99 2501 递延收益 deferred income eU`;L[
100 2601 长期借款 money borrowed for long term :,jPNuOA
101 2602 长期债券 long-term bond J`4Z<b53
106 2801 长期应付款 long-term account payable 0T(O'v}.
107 2802 未确认融资费用 unacknowledged financial charges jiqi!*
108 2811 专项应付款 special accounts payable 33*^($bE&
109 2901 递延所得税负债 deferred income tax liabilities K!9y+%01
三、共同类 9z+vFk`
112 3101 衍生工具 derivative tool 04P.p6
113 3201 套期工具 arbitrage tool :2 _0L
114 3202 被套期项目 arbitrage project K*TnUQ
四、所有者权益类 tsck|;v
115 4001 实收资本 paid-up capital NS
h%t+XU]
116 4002 资本公积 contributed surplus ?Y%}(3y
117 4101 盈余公积 earned surplus J0&zb'1
119 4103 本年利润 profit for the current year JvKO $^
120 4104 利润分配 allocation of profits >ze>Xr'm5=
121 4201 库存股 treasury stock R_t~UTfI;
五、成本类 ^g}L`9fL
122 5001 生产成本 production cost _MGNKA6JI
123 5101 制造费用 cost of production Mg
HOj
124 5201 劳务成本 service cost cZ6?P`X
125 5301 研发支出 research and development expenditures T:be 9 5!,
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor <}<#W/
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor C\y[&egww
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor |Uc<;> l
六、损益类 -)p@BtMS
129 6001 主营业务收入 main business income T@B"BoK
U
130 6011 利息收入 金融共用 interest income financial sharing ,NjX&A@
135 6051 其他业务收入 other business income :x8Jy4L
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 2r
%>]y
137 6101 公允价值变动损益 sound value flexible loss and profit Cq-hPa}2
138 6111 投资收益 income on investment W^^K0yn`@
142 6301 营业外收入 nonrevenue receipt >/(i3)
143 6401 主营业务成本 main business cost eVJ= .?r
144 6402 其他业务支出 other business expense 7ESN!
145 6405 营业税金及附加 business tariff and annex n>u.3w
L
146 6411 利息支出 金融共用 interest expense financial sharing yb[{aL^4%
155 6601 销售费用 marketing cost 2O?Vr"
A
156 6602 管理费用 managing cost KX0<j
157 6603 财务费用 financial cost xt?3_?1
158 6604 勘探费用 exploration expense X7t5b7
159 6701 资产减值损失 loss from asset devaluation f1)HHUB
160 6711 营业外支出 nonoperating expense [Bl
$IfU
161 6801 所得税 income tax s;vWR^Ll
162 6901 以前年度损益调整 prior year profit and loss adjustment