MQ][mMM;w
一、资产类 M/V(5IoP(
1 1001 库存现金 cash on hand ~!%0Z9>ap
2 1002 银行存款 bank deposit MWuXI1
5 1015 其他货币资金 other monetary capital _8K%`6!"Z
9 1101 交易性金融资产 transaction monetary assets bm&87
11 1121 应收票据 notes receivable cTZ)"^z!
12 1122 应收账款 Account receivable rqCa 2
13 1123 预付账款 account prepaid ;~HNpu$
14 1131 应收股利 dividend receivable J."{<&
15 1132 应收利息 accrued interest receivable ?BCy J
21 1231 其他应收款 accounts receivable-others a!Yb1[
22 1241 坏账准备 had debts reserve E(+T*
28 1401 材料采购 procurement of materials !jS4!2'
29 1402 在途物资 materials in transit [UPNd!sy
30 1403 原材料 raw materials ^o<:;{
32 1406 库存商品 commodity stocks >3;^l/2c
33 1407 发出商品 goods in transit h"QbA"
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles FN"rZWM
42 1461 存货跌价准备 reserve against stock price declining nYv#4*
43 1501 待摊费用 fees to be apportioned mp`PE=
45 1521 持有至到期投资 hold investment due Z$K+
7>^
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ){Z
47 1523 可供出售金融资产 financial assets available for sale CKARg8o
48 1524 长期股权投资 long-term stock ownership investment [h}K$q
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve $CtCOwKZ
50 1526 投资性房地产 investment real eastate PNF4>)
51 1531 长期应收款 long-term account receivable % mn />
52 1541 未实现融资收益 unrealized financing income sV0Z
54 1601 固定资产 permanent assets y[HQBv
55 1602 累计折旧 accumulated depreciation OKY+M^PP
56 1603 固定资产减值准备permanent assets reduction reserve Mps
*}9
57 1604 在建工程 construction in process {V2bU}5
[
58 1605 工程物资 engineer material ;cSGlE |
59 1606 固定资产清理 disposal of fixed assets q
G;-o)h
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing #0MK(Ut/
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 5]"BRn1*
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 2tr
:xi@
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture +80 2`eax
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 9EgP9up{6!
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation uIP
iM8(
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation '_Wt}{h
67 1701 无形资产 intangible assets 'tWAu I
68 1702 累计摊销 accumulated amortization l=Wd,$\
69 1703 无形资产减值准备 intangible assets reduction reserve [%.18FWI
70 1711 商誉 business reputation $^vP<
71 1801 长期待摊费用 long-term deferred expenses CV^0.
72 1811 递延所得税资产 deferred income tax assets :4;S"p
73 1901 待处理财产损溢 waiting assets profit and loss wkT;a&_
二、负债类 debt group g5R,% 6
74 2001 短期借款 short-term loan z}5<$K_U
81 2101 交易性金融负债 transaction financial liabilities HCc`
83 2201 应付票据 notes payable vj3isI4lU
84 2202 应付账款 account payable \REc8nsLy
85 2205 预收账款 item received in advance CX+9R3pa
86 2211 应付职工薪酬 employee pay payable ^@_).:oX7
87 2221 应交税费 tax payable atnQC
88 2231 应付股利 dividend payable nUqy1(
89 2232 应付利息 interest payable %_tk7x
90 2241 其他应付款 other account payable >~&(P_<b
97 2401 预提费用 withholding expenses a>b8-j=J
98 2411 预计负债 estimated liabilities N$'>XtO
99 2501 递延收益 deferred income 7zI5PGWw
100 2601 长期借款 money borrowed for long term [_%,6e+
101 2602 长期债券 long-term bond ^g]xU1] *
106 2801 长期应付款 long-term account payable v' 0!= r
107 2802 未确认融资费用 unacknowledged financial charges *]!l%Uf%
108 2811 专项应付款 special accounts payable uu3M{*}
109 2901 递延所得税负债 deferred income tax liabilities 1l]C5P}E
三、共同类 >ITEd
112 3101 衍生工具 derivative tool
;f(n.i
113 3201 套期工具 arbitrage tool {bTeAfbf]
114 3202 被套期项目 arbitrage project LVmY=d>
四、所有者权益类 D Q 5W6W
115 4001 实收资本 paid-up capital 0#`)Prop6
116 4002 资本公积 contributed surplus Qu}N:P9l?X
117 4101 盈余公积 earned surplus 8*)4"rS
119 4103 本年利润 profit for the current year !w=,p.?V=
120 4104 利润分配 allocation of profits ]^!}*
121 4201 库存股 treasury stock b]K>vhQV
五、成本类 I7b i@t
122 5001 生产成本 production cost JjDS"hK#
123 5101 制造费用 cost of production #01/(:7
124 5201 劳务成本 service cost ;Xh5oB\)W
125 5301 研发支出 research and development expenditures BK*UR+,
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor RO
$*G
jQd
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor lbofF
==(
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor S~|tfJpL
六、损益类
|`v^ d|
129 6001 主营业务收入 main business income !=knppY
130 6011 利息收入 金融共用 interest income financial sharing #W^_]Q=5R'
135 6051 其他业务收入 other business income . =R=cA7
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance "s;ci~$
137 6101 公允价值变动损益 sound value flexible loss and profit
JilKZQmk
138 6111 投资收益 income on investment &z QWIv
142 6301 营业外收入 nonrevenue receipt AgCs;k&IG
143 6401 主营业务成本 main business cost e#m1
X6$.e
144 6402 其他业务支出 other business expense r"[L0Cbb
145 6405 营业税金及附加 business tariff and annex "MTq{f2?
146 6411 利息支出 金融共用 interest expense financial sharing q06@SD$
155 6601 销售费用 marketing cost /gX%ABmS
156 6602 管理费用 managing cost :W%4*-FP
157 6603 财务费用 financial cost lux9o$
%
158 6604 勘探费用 exploration expense No~6s.H
159 6701 资产减值损失 loss from asset devaluation dL(4mR8
160 6711 营业外支出 nonoperating expense g6`.qyVfz'
161 6801 所得税 income tax |QMT
A5
162 6901 以前年度损益调整 prior year profit and loss adjustment