wmU0E/{9]
一、资产类 xJZ@DR,#
1 1001 库存现金 cash on hand *[+ ) 7
2 1002 银行存款 bank deposit QHt4",Ij
5 1015 其他货币资金 other monetary capital O
5 Nb
9 1101 交易性金融资产 transaction monetary assets Bi3+)k>u7
11 1121 应收票据 notes receivable /`np Qg-
12 1122 应收账款 Account receivable ~8T(>!hE1h
13 1123 预付账款 account prepaid FG@ -bV
14 1131 应收股利 dividend receivable &~e
$:8 +
15 1132 应收利息 accrued interest receivable ? 1*m,;Z
21 1231 其他应收款 accounts receivable-others sZ&G%o
22 1241 坏账准备 had debts reserve fyWO
28 1401 材料采购 procurement of materials S8, Z;y
29 1402 在途物资 materials in transit $ (=~r`O+1
30 1403 原材料 raw materials 7p iuLq+
32 1406 库存商品 commodity stocks ]aryV?!
6
33 1407 发出商品 goods in transit >q~l21dUi
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles c`*TPqw(B[
42 1461 存货跌价准备 reserve against stock price declining U`|0 jJ
43 1501 待摊费用 fees to be apportioned {yA$V0`N{
45 1521 持有至到期投资 hold investment due HO)/dZN U
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 6
sxffJt
47 1523 可供出售金融资产 financial assets available for sale e`>{$t
48 1524 长期股权投资 long-term stock ownership investment US [dkbKo
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 4*.K'(S5fx
50 1526 投资性房地产 investment real eastate SLfFqc+n0
51 1531 长期应收款 long-term account receivable E\nv~Y?SG
52 1541 未实现融资收益 unrealized financing income k>jbcSY(z<
54 1601 固定资产 permanent assets llV3ka^ !
55 1602 累计折旧 accumulated depreciation U$dh 1;
56 1603 固定资产减值准备permanent assets reduction reserve 4)>FS'=
57 1604 在建工程 construction in process `#- P[q<v-
58 1605 工程物资 engineer material F0vM0 e-
59 1606 固定资产清理 disposal of fixed assets -u!FOD/
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing
YXurYwV
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing Mb1t:Xf^g
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture xM[Vc
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 2`GE
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 7R#+Le )
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 JO<wK
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation !\8 ;d8
67 1701 无形资产 intangible assets 7pA /
68 1702 累计摊销 accumulated amortization S [h];eM
69 1703 无形资产减值准备 intangible assets reduction reserve !+)AeDc:j
70 1711 商誉 business reputation C ;
QAT
71 1801 长期待摊费用 long-term deferred expenses NLPkh,T:
72 1811 递延所得税资产 deferred income tax assets $
;M:TpX
73 1901 待处理财产损溢 waiting assets profit and loss mGU O6>g
二、负债类 debt group {U<xdG
74 2001 短期借款 short-term loan zk*c )s
81 2101 交易性金融负债 transaction financial liabilities mkh"Kb*{
83 2201 应付票据 notes payable R" )bDy?
84 2202 应付账款 account payable 2&c 9q5.b
85 2205 预收账款 item received in advance ae"]\a\&1o
86 2211 应付职工薪酬 employee pay payable CC\*?BKj"
87 2221 应交税费 tax payable AcI,N~~
88 2231 应付股利 dividend payable V7 G7&'
89 2232 应付利息 interest payable lv vs%@b>
90 2241 其他应付款 other account payable Dy
pFl M*
97 2401 预提费用 withholding expenses Uw,2}yR
98 2411 预计负债 estimated liabilities o&AM2U/?
99 2501 递延收益 deferred income G7--v,R1x
100 2601 长期借款 money borrowed for long term X|0R= n]
101 2602 长期债券 long-term bond {~|OE -X][
106 2801 长期应付款 long-term account payable #P]#9Ty:
107 2802 未确认融资费用 unacknowledged financial charges \Y6WSj?E
108 2811 专项应付款 special accounts payable 'XY `(3q
109 2901 递延所得税负债 deferred income tax liabilities ,Q
zL) W7
三、共同类 3d<HN6&U
112 3101 衍生工具 derivative tool &B!
o, qp
113 3201 套期工具 arbitrage tool M
X4]Vpv
114 3202 被套期项目 arbitrage project
PP:(EN1
四、所有者权益类 qd8 n2f
115 4001 实收资本 paid-up capital &E xYXI
116 4002 资本公积 contributed surplus ~4P%%b0,o
117 4101 盈余公积 earned surplus OGl$W>w1
119 4103 本年利润 profit for the current year ebPgYxVZR
120 4104 利润分配 allocation of profits dq[Mj5eC
121 4201 库存股 treasury stock pV4Whq$
五、成本类 3 ^s/bm$g
122 5001 生产成本 production cost "qc
6=:y}
123 5101 制造费用 cost of production \U |ZR
124 5201 劳务成本 service cost &Tl
0Pf
125 5301 研发支出 research and development expenditures Y"-^%@|p
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor +f*O liMD
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor f 2,jh}4
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor zC _<(4$-"
六、损益类 P/EM :
129 6001 主营业务收入 main business income |t; ~:A
130 6011 利息收入 金融共用 interest income financial sharing GA7}K:LP'k
135 6051 其他业务收入 other business income 6JKqn~0K k
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance asY[ 8r?U
137 6101 公允价值变动损益 sound value flexible loss and profit (JM4R8fR&
138 6111 投资收益 income on investment hs tbz
142 6301 营业外收入 nonrevenue receipt 'v]u#/7a
143 6401 主营业务成本 main business cost 6mKjau{r_
144 6402 其他业务支出 other business expense 8]&i-VFof
145 6405 营业税金及附加 business tariff and annex Sz H"
146 6411 利息支出 金融共用 interest expense financial sharing A^q [N
155 6601 销售费用 marketing cost k)TSR5 A
156 6602 管理费用 managing cost 7 ^w >Rj
157 6603 财务费用 financial cost JK.ZdY%
158 6604 勘探费用 exploration expense Vp >|hj po
159 6701 资产减值损失 loss from asset devaluation N^B o
.U0\
160 6711 营业外支出 nonoperating expense S"Zp D.XX
161 6801 所得税 income tax =gcM%=*'
162 6901 以前年度损益调整 prior year profit and loss adjustment
