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一、资产类 chICc</l&
1 1001 库存现金 cash on hand ](JrEg$K
2 1002 银行存款 bank deposit ]
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5 1015 其他货币资金 other monetary capital %"{P?V<-V
9 1101 交易性金融资产 transaction monetary assets zmhc\M?z
11 1121 应收票据 notes receivable (2b${ Q@V
12 1122 应收账款 Account receivable &2W"4SE]6
13 1123 预付账款 account prepaid mu\1hKq;B
14 1131 应收股利 dividend receivable Z1
fY' f
15 1132 应收利息 accrued interest receivable ,V1"Typ#<
21 1231 其他应收款 accounts receivable-others kZ5#a)U<
22 1241 坏账准备 had debts reserve f"7MYw\
28 1401 材料采购 procurement of materials ~v8X>XDL?T
29 1402 在途物资 materials in transit `NtW+v
30 1403 原材料 raw materials Z#.d7B"
32 1406 库存商品 commodity stocks }#7l-@{<
33 1407 发出商品 goods in transit qm_l#
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36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles znrO~OK
42 1461 存货跌价准备 reserve against stock price declining 6w<rSU d'
43 1501 待摊费用 fees to be apportioned :)lS9<Y}
45 1521 持有至到期投资 hold investment due JMB#KzvN[
46 1522 持有至到期投资减值准备 hold investment due reduction reserve 4. R(`#f
47 1523 可供出售金融资产 financial assets available for sale n3p@duC4
48 1524 长期股权投资 long-term stock ownership investment kN/YnY*J<
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ~\am%r>
50 1526 投资性房地产 investment real eastate 5
tKgm /
51 1531 长期应收款 long-term account receivable 6Amt75RY
52 1541 未实现融资收益 unrealized financing income r|l?2 eO~
54 1601 固定资产 permanent assets (7qlp*8.s
55 1602 累计折旧 accumulated depreciation LAC&W;pJ"
56 1603 固定资产减值准备permanent assets reduction reserve 1 iox0
57 1604 在建工程 construction in process QD7KE6KP'
58 1605 工程物资 engineer material K<^p~'f4P
59 1606 固定资产清理 disposal of fixed assets P^OmJ;""D
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing *6yY>LW
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 3VLwY!2:
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture T+L=GnYl
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 B .y}S
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture L(|K{vH h]
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 qy'-'UlIr
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation mo^E8t.
67 1701 无形资产 intangible assets AE:(:U\
68 1702 累计摊销 accumulated amortization 8-@@QZ\N
69 1703 无形资产减值准备 intangible assets reduction reserve ~Eg]Auk7
70 1711 商誉 business reputation )B]s.w
71 1801 长期待摊费用 long-term deferred expenses ]EHsRd
72 1811 递延所得税资产 deferred income tax assets s4|tWfZ
73 1901 待处理财产损溢 waiting assets profit and loss _&]7
二、负债类 debt group :fj>JF\[
74 2001 短期借款 short-term loan FO/cEu
81 2101 交易性金融负债 transaction financial liabilities .F,l>wUNe
83 2201 应付票据 notes payable t]SB.ja
84 2202 应付账款 account payable ))AxU!*.
85 2205 预收账款 item received in advance MiZ<v/L2
86 2211 应付职工薪酬 employee pay payable [2,D] e
87 2221 应交税费 tax payable @RPQ1da
88 2231 应付股利 dividend payable rCF=m]1zxT
89 2232 应付利息 interest payable D _dv8
90 2241 其他应付款 other account payable Tz
)Ku
97 2401 预提费用 withholding expenses 68j1svz9
98 2411 预计负债 estimated liabilities <( OHX3~
99 2501 递延收益 deferred income 7RDmvWd-'?
100 2601 长期借款 money borrowed for long term \lG) J0
101 2602 长期债券 long-term bond jOT/|k
106 2801 长期应付款 long-term account payable lW5Lwyt8
107 2802 未确认融资费用 unacknowledged financial charges 9}QIqH\p
108 2811 专项应付款 special accounts payable
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109 2901 递延所得税负债 deferred income tax liabilities =Fc]mcJ69
三、共同类 DY#195H
112 3101 衍生工具 derivative tool K+|XI|1p
113 3201 套期工具 arbitrage tool 'ge$}L}4
114 3202 被套期项目 arbitrage project !:xycLdfUp
四、所有者权益类 @2T8H
115 4001 实收资本 paid-up capital c1E{J<pZ
116 4002 资本公积 contributed surplus Ub\^3f
117 4101 盈余公积 earned surplus Dh4Lffy
119 4103 本年利润 profit for the current year j1`<+YT<#
120 4104 利润分配 allocation of profits "*HM8\
121 4201 库存股 treasury stock $e+4Kt
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五、成本类 - BWf.
122 5001 生产成本 production cost z00X
?F
123 5101 制造费用 cost of production 'Y @yW3K
124 5201 劳务成本 service cost 8Ygf@*9L4
125 5301 研发支出 research and development expenditures %T$>E7]!
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Z-lhJ<0/Pa
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor !D F~]&
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor d
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六、损益类 E
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129 6001 主营业务收入 main business income
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130 6011 利息收入 金融共用 interest income financial sharing d-b<_k{p
135 6051 其他业务收入 other business income gbYM1guiD
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance +F q_w
137 6101 公允价值变动损益 sound value flexible loss and profit <lR:^M[v5<
138 6111 投资收益 income on investment Lxv;[2XsW)
142 6301 营业外收入 nonrevenue receipt adu6`2*$
143 6401 主营业务成本 main business cost zgz!"knVx
144 6402 其他业务支出 other business expense i#4+l$q
145 6405 营业税金及附加 business tariff and annex T%oJmp?0
146 6411 利息支出 金融共用 interest expense financial sharing W0MgY%Qv[
155 6601 销售费用 marketing cost ,vLQx\m{
156 6602 管理费用 managing cost [R1|=kGU
157 6603 财务费用 financial cost cz,CL/rno
158 6604 勘探费用 exploration expense p@O Ip
159 6701 资产减值损失 loss from asset devaluation uDND o
160 6711 营业外支出 nonoperating expense
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161 6801 所得税 income tax Q3%]
162 6901 以前年度损益调整 prior year profit and loss adjustment