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一、资产类 #E0t?:t5bk
1 1001 库存现金 cash on hand ,@z4I0cTi\
2 1002 银行存款 bank deposit T!W~n
ZC
5 1015 其他货币资金 other monetary capital Hx$c
N
9 1101 交易性金融资产 transaction monetary assets u9=SpgB#
11 1121 应收票据 notes receivable x_|F|9
12 1122 应收账款 Account receivable MzIq"3
13 1123 预付账款 account prepaid }6 5s'JB
14 1131 应收股利 dividend receivable ZtVAEIZ)
15 1132 应收利息 accrued interest receivable W(fr<<hL
21 1231 其他应收款 accounts receivable-others ~"Gf<3^y+
22 1241 坏账准备 had debts reserve JN6-Z2
28 1401 材料采购 procurement of materials FI8Oz,
29 1402 在途物资 materials in transit 0tk#Gs[
30 1403 原材料 raw materials x( mE<UQN
32 1406 库存商品 commodity stocks OPBt$Ki
33 1407 发出商品 goods in transit
QH]M
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles V E2tq k%
42 1461 存货跌价准备 reserve against stock price declining #[MJ|^\i
43 1501 待摊费用 fees to be apportioned <ktzT&A
45 1521 持有至到期投资 hold investment due Fyyg`J
46 1522 持有至到期投资减值准备 hold investment due reduction reserve /9yaW7w
47 1523 可供出售金融资产 financial assets available for sale *sQcg8{^
48 1524 长期股权投资 long-term stock ownership investment m\/(w_/?
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve ZWV|# c<G
50 1526 投资性房地产 investment real eastate z<gu00U7
51 1531 长期应收款 long-term account receivable Ta
JB4zB
52 1541 未实现融资收益 unrealized financing income 6pE :A@
54 1601 固定资产 permanent assets /\mKY%kyh
55 1602 累计折旧 accumulated depreciation *s}|Hy
56 1603 固定资产减值准备permanent assets reduction reserve Y<\^7\[x
57 1604 在建工程 construction in process +5v}q.:+
58 1605 工程物资 engineer material b4Y8N"hL%
59 1606 固定资产清理 disposal of fixed assets 7:=5"ScV
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing URcR
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing o-7>eE}+
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture KRsAv^']
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 O gmO&c
E
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture gJ2
H=#M
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 3-40'$lE
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ^C&+
~+
67 1701 无形资产 intangible assets ?(KvQK|d4
68 1702 累计摊销 accumulated amortization (\puf+
69 1703 无形资产减值准备 intangible assets reduction reserve puJ#w1!x`
70 1711 商誉 business reputation P,gdnV
^
71 1801 长期待摊费用 long-term deferred expenses r^$~>!kZ|
72 1811 递延所得税资产 deferred income tax assets ~c{:DM
73 1901 待处理财产损溢 waiting assets profit and loss 09M;}4ev&7
二、负债类 debt group
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|+
74 2001 短期借款 short-term loan H'RL62!
81 2101 交易性金融负债 transaction financial liabilities !rxp?V n -
83 2201 应付票据 notes payable sPNfbCOz
84 2202 应付账款 account payable s_jBu
85 2205 预收账款 item received in advance LU!1s@
86 2211 应付职工薪酬 employee pay payable FgA//)1
87 2221 应交税费 tax payable t0PQ~|H<KV
88 2231 应付股利 dividend payable Ni[4OR$-O
89 2232 应付利息 interest payable Oi:JiD=
90 2241 其他应付款 other account payable ;Hm'6TR!
97 2401 预提费用 withholding expenses +-068k(
98 2411 预计负债 estimated liabilities ^c9ThV.v
99 2501 递延收益 deferred income KGZ?b2N?Va
100 2601 长期借款 money borrowed for long term rlok%Rt4Z
101 2602 长期债券 long-term bond #`GbHxd
106 2801 长期应付款 long-term account payable AZFWuPJo
107 2802 未确认融资费用 unacknowledged financial charges ^>~dlS
108 2811 专项应付款 special accounts payable Pn TZ/|
109 2901 递延所得税负债 deferred income tax liabilities o6j"OZcv
三、共同类 FyD.>ot7M
112 3101 衍生工具 derivative tool & %}/AoU
113 3201 套期工具 arbitrage tool EiV=RdL
114 3202 被套期项目 arbitrage project b5ie <s
四、所有者权益类 "2n;3ByR
115 4001 实收资本 paid-up capital ucg$Ed
116 4002 资本公积 contributed surplus D
M7}&~
117 4101 盈余公积 earned surplus MM#cLw
119 4103 本年利润 profit for the current year !awh*Xj6
120 4104 利润分配 allocation of profits UFZ"C,
121 4201 库存股 treasury stock si/er"&o
五、成本类 eFQQW`J
122 5001 生产成本 production cost l%"`{
123 5101 制造费用 cost of production }(i(Ar-
124 5201 劳务成本 service cost f==*"?6\
125 5301 研发支出 research and development expenditures ;cSGlE |
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor KvFR8s
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor |i)lh_iN
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 2tr
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六、损益类 P!\hnm)%4
129 6001 主营业务收入 main business income 9$tl00
130 6011 利息收入 金融共用 interest income financial sharing gn5% F5W
135 6051 其他业务收入 other business income O.:I,D&]
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance q
@ Kk\m
137 6101 公允价值变动损益 sound value flexible loss and profit x72G^`Wv
138 6111 投资收益 income on investment <*@~n- R$
142 6301 营业外收入 nonrevenue receipt Md9l+[@
143 6401 主营业务成本 main business cost t!l%/$-
144 6402 其他业务支出 other business expense S!j^|!
145 6405 营业税金及附加 business tariff and annex Tx+ p8J|Yr
146 6411 利息支出 金融共用 interest expense financial sharing QaMDGD
155 6601 销售费用 marketing cost &G{2s J5{
156 6602 管理费用 managing cost IhW7^(p\
157 6603 财务费用 financial cost 7Jx%JgF
158 6604 勘探费用 exploration expense :::>ro*R
159 6701 资产减值损失 loss from asset devaluation jK
t-~:
160 6711 营业外支出 nonoperating expense SMq9j,k
161 6801 所得税 income tax Zd<[=%d
162 6901 以前年度损益调整 prior year profit and loss adjustment