K?J?]VCw
一、资产类 W)LtnD2 w
1 1001 库存现金 cash on hand sUe<21:
2 1002 银行存款 bank deposit bnZ`Wc*5b
5 1015 其他货币资金 other monetary capital 8+|7*Ud
9 1101 交易性金融资产 transaction monetary assets 7g%.:H=
11 1121 应收票据 notes receivable n/
m7+=]v
12 1122 应收账款 Account receivable [&MhAzF
13 1123 预付账款 account prepaid P`$Y73L
14 1131 应收股利 dividend receivable -~+Y0\%E
15 1132 应收利息 accrued interest receivable O!3`^_.
21 1231 其他应收款 accounts receivable-others &al\8
22 1241 坏账准备 had debts reserve HYcwtw6
28 1401 材料采购 procurement of materials w8KVs\/
29 1402 在途物资 materials in transit K0 6 E:
30 1403 原材料 raw materials +Rq7m]
32 1406 库存商品 commodity stocks lm[LDtc
33 1407 发出商品 goods in transit b!l/O2
G
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles S(NUuu}S
42 1461 存货跌价准备 reserve against stock price declining Cn"L*\o
43 1501 待摊费用 fees to be apportioned HUWCCVn&
45 1521 持有至到期投资 hold investment due GiS{=+=5
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ^`f( Pg!
47 1523 可供出售金融资产 financial assets available for sale .>^iU}
48 1524 长期股权投资 long-term stock ownership investment L=v"5)m2R
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve z$]HZ#aRE
50 1526 投资性房地产 investment real eastate Y(97},
51 1531 长期应收款 long-term account receivable V|T3blG?D
52 1541 未实现融资收益 unrealized financing income ]
RLEyDB
54 1601 固定资产 permanent assets
JQO%-=t
55 1602 累计折旧 accumulated depreciation iJ%`ym4Y
56 1603 固定资产减值准备permanent assets reduction reserve Op
0Qpn
57 1604 在建工程 construction in process EG
oe<.
58 1605 工程物资 engineer material _usi~m
59 1606 固定资产清理 disposal of fixed assets ;e#bl1%#
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing IA(+}V
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing "v[?`<53^l
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture y0b FzR9
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 U66}nN9
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture y^tp^
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 ;sZHE&+
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation \+I+Lrj%
67 1701 无形资产 intangible assets =7P(T`j
68 1702 累计摊销 accumulated amortization uEE#A0
69 1703 无形资产减值准备 intangible assets reduction reserve @;P\`[(*
70 1711 商誉 business reputation kFZjMchm A
71 1801 长期待摊费用 long-term deferred expenses $@
}\
T
72 1811 递延所得税资产 deferred income tax assets j87IxB?o
73 1901 待处理财产损溢 waiting assets profit and loss
Y:3\z?oV[
二、负债类 debt group m
L,El2
74 2001 短期借款 short-term loan ndxijqw
81 2101 交易性金融负债 transaction financial liabilities P%^\<#Ya7
83 2201 应付票据 notes payable 1Zi(5S)
84 2202 应付账款 account payable C+<z;9`
85 2205 预收账款 item received in advance nq3B(
86 2211 应付职工薪酬 employee pay payable bR&<vrMmrA
87 2221 应交税费 tax payable "~=\AB=+Z
88 2231 应付股利 dividend payable 0ofl,mXW
89 2232 应付利息 interest payable 3!<} -sW4
90 2241 其他应付款 other account payable K26x,m]p
97 2401 预提费用 withholding expenses GTBT0$9g.
98 2411 预计负债 estimated liabilities \[ 5mBuk
99 2501 递延收益 deferred income W*D].
|
100 2601 长期借款 money borrowed for long term =^D{ZZw{
101 2602 长期债券 long-term bond :1(UC}v
106 2801 长期应付款 long-term account payable DUOSL
107 2802 未确认融资费用 unacknowledged financial charges R`F8J}X_
108 2811 专项应付款 special accounts payable C~([aH@-I
109 2901 递延所得税负债 deferred income tax liabilities \&)k{P>=
三、共同类 AYLCdCoK.
112 3101 衍生工具 derivative tool D-!#TN`Y
113 3201 套期工具 arbitrage tool MI<XLn!*
114 3202 被套期项目 arbitrage project R$xk cg2(
四、所有者权益类 G ?&T0
115 4001 实收资本 paid-up capital 3NA
G}S
116 4002 资本公积 contributed surplus b/Q\
.!
117 4101 盈余公积 earned surplus /naGn@m5u
119 4103 本年利润 profit for the current year z,#3YC{'
120 4104 利润分配 allocation of profits sxBRg=
121 4201 库存股 treasury stock c-, 6k
五、成本类 G*$a81dAX
122 5001 生产成本 production cost A[.5Bi
123 5101 制造费用 cost of production JHCV7$RS
124 5201 劳务成本 service cost D_MNF=7
125 5301 研发支出 research and development expenditures W=)wiRQm
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor \mt>R[
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor *E-
VS= #
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor x w%'R-
六、损益类 -$J%.fdPs
129 6001 主营业务收入 main business income p<9e5`&I
130 6011 利息收入 金融共用 interest income financial sharing YvP u%=eF
135 6051 其他业务收入 other business income 9v2(cpZ
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ;"@FLq(n
137 6101 公允价值变动损益 sound value flexible loss and profit )xMP
138 6111 投资收益 income on investment 6qgII~F'
142 6301 营业外收入 nonrevenue receipt 4{1.[##]o
143 6401 主营业务成本 main business cost RZ:i60
144 6402 其他业务支出 other business expense +v}R-gNR
145 6405 营业税金及附加 business tariff and annex wc
!
v /A
146 6411 利息支出 金融共用 interest expense financial sharing b[I;6HW
155 6601 销售费用 marketing cost Mi5"XQ>/
156 6602 管理费用 managing cost _Di}={1[.
157 6603 财务费用 financial cost v
s)1Rm
158 6604 勘探费用 exploration expense ;%R+]&J
159 6701 资产减值损失 loss from asset devaluation .C2.j[>
160 6711 营业外支出 nonoperating expense uPtHCP6
161 6801 所得税 income tax #
Y*cLN`Y7
162 6901 以前年度损益调整 prior year profit and loss adjustment