8yr-X!eF
一、资产类 #;2kN
&
1 1001 库存现金 cash on hand r*7J#M /
2 1002 银行存款 bank deposit IFSIQ
q
5 1015 其他货币资金 other monetary capital gd)VL}k
9 1101 交易性金融资产 transaction monetary assets d.sn D)X
11 1121 应收票据 notes receivable <95*z @
12 1122 应收账款 Account receivable 9dg+@FS}=
13 1123 预付账款 account prepaid UuJ gB)
14 1131 应收股利 dividend receivable R<T5lkJ\/
15 1132 应收利息 accrued interest receivable k%RQf0`T
21 1231 其他应收款 accounts receivable-others Zf)< )o*
22 1241 坏账准备 had debts reserve <t *3w
28 1401 材料采购 procurement of materials s 4 Uk5<
29 1402 在途物资 materials in transit CwF=@:*d
30 1403 原材料 raw materials : 2L-Nf
32 1406 库存商品 commodity stocks e ~G IUwJ
33 1407 发出商品 goods in transit En +`ZcA\z
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles !&8B8jHqA
42 1461 存货跌价准备 reserve against stock price declining n%dh| j2u
43 1501 待摊费用 fees to be apportioned &53LJlL
Co
45 1521 持有至到期投资 hold investment due 9@(V
!G
46 1522 持有至到期投资减值准备 hold investment due reduction reserve pr"q-S>E
47 1523 可供出售金融资产 financial assets available for sale e58tf3
48 1524 长期股权投资 long-term stock ownership investment (
Q k*B
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve uoY]@.
50 1526 投资性房地产 investment real eastate ~:A=o?V2
51 1531 长期应收款 long-term account receivable e=6C0fr
52 1541 未实现融资收益 unrealized financing income B ?XqH_=0L
54 1601 固定资产 permanent assets -1F+,+m
55 1602 累计折旧 accumulated depreciation or
F 8
%
56 1603 固定资产减值准备permanent assets reduction reserve dqL)q 3
57 1604 在建工程 construction in process M-f; ,>
58 1605 工程物资 engineer material ~
Q;qRx
59 1606 固定资产清理 disposal of fixed assets k8sjW! 2
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ma2-66M~j
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ^^*dHWHn<
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture C'z}jM`g
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 r/ LgmVRn
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture ;x=0+0JD
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 "
IdN *K
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation \R#OJ=F
67 1701 无形资产 intangible assets P_c9v/
68 1702 累计摊销 accumulated amortization H|!|fo-Tx
69 1703 无形资产减值准备 intangible assets reduction reserve DmpD`^?-L
70 1711 商誉 business reputation x_K JCU
71 1801 长期待摊费用 long-term deferred expenses >]8H@. \
72 1811 递延所得税资产 deferred income tax assets l :VcV
73 1901 待处理财产损溢 waiting assets profit and loss jTz~
V&^
二、负债类 debt group z /S}z4o/
74 2001 短期借款 short-term loan 8DJoQl9
81 2101 交易性金融负债 transaction financial liabilities dxeLu
83 2201 应付票据 notes payable #ruL+- 8!<
84 2202 应付账款 account payable czp}-{4X
85 2205 预收账款 item received in advance sZP
A(N?
86 2211 应付职工薪酬 employee pay payable ^{fA:N=
87 2221 应交税费 tax payable |lf,3/*jDB
88 2231 应付股利 dividend payable ^ b`aO$
89 2232 应付利息 interest payable
U>
1v oc
90 2241 其他应付款 other account payable sq' bo8r
97 2401 预提费用 withholding expenses ?? `z W
98 2411 预计负债 estimated liabilities ]EPFyVt~3
99 2501 递延收益 deferred income 0=K yupwXC
100 2601 长期借款 money borrowed for long term kC-OZ VoO
101 2602 长期债券 long-term bond v|u[BmA)*k
106 2801 长期应付款 long-term account payable Wi{ jC?2Q
107 2802 未确认融资费用 unacknowledged financial charges ]PjJy/vkjj
108 2811 专项应付款 special accounts payable rjW\tuZI
109 2901 递延所得税负债 deferred income tax liabilities 3It9|Y"6[
三、共同类 OuF%!~V
112 3101 衍生工具 derivative tool a{7'qmN1
113 3201 套期工具 arbitrage tool S6Fn(%T+9
114 3202 被套期项目 arbitrage project pbePxOG
四、所有者权益类 ?Q%X,!~ \:
115 4001 实收资本 paid-up capital }0~4Z
)?e3
116 4002 资本公积 contributed surplus le J\
117 4101 盈余公积 earned surplus S+&Bf ~~D
119 4103 本年利润 profit for the current year z#elwL6
120 4104 利润分配 allocation of profits |.Y}2>{
121 4201 库存股 treasury stock w0L+S j db
五、成本类 aqzIMOAf
122 5001 生产成本 production cost u3ns-e
123 5101 制造费用 cost of production wm/=]*jpK
124 5201 劳务成本 service cost ?#P@N4Uw}y
125 5301 研发支出 research and development expenditures R<n'v.~"A
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor
?B~S4:9
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor s xp>9&
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 3 =~0 m
六、损益类 i@p0Jnh|
129 6001 主营业务收入 main business income hMvLx>q3)
130 6011 利息收入 金融共用 interest income financial sharing wXnlu E
135 6051 其他业务收入 other business income m3i+b
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance || t"}Y
137 6101 公允价值变动损益 sound value flexible loss and profit ^6(Nu|6\@
138 6111 投资收益 income on investment of k@.TmO
142 6301 营业外收入 nonrevenue receipt % ^ CoWbU
143 6401 主营业务成本 main business cost h#7p&F
144 6402 其他业务支出 other business expense U^.kp# x#
145 6405 营业税金及附加 business tariff and annex 2Ub!wee
146 6411 利息支出 金融共用 interest expense financial sharing OkaN VT B
155 6601 销售费用 marketing cost >Kjl>bq
156 6602 管理费用 managing cost HSsG0&'-Y
157 6603 财务费用 financial cost V*1hoC #
158 6604 勘探费用 exploration expense W2F *+M
159 6701 资产减值损失 loss from asset devaluation <@z!kl
160 6711 营业外支出 nonoperating expense .P^&sl*J
161 6801 所得税 income tax ^\oc H|D
162 6901 以前年度损益调整 prior year profit and loss adjustment
