[O3)s] |
一、资产类 bI)%g
1 1001 库存现金 cash on hand <$`
^
2 1002 银行存款 bank deposit c 1{nOx
5 1015 其他货币资金 other monetary capital AIM<mU
9 1101 交易性金融资产 transaction monetary assets ~8lB#NuN
11 1121 应收票据 notes receivable t8 ~isuiK
12 1122 应收账款 Account receivable H+N6VVnO
13 1123 预付账款 account prepaid &?APY9\.
14 1131 应收股利 dividend receivable N8{
8 a
15 1132 应收利息 accrued interest receivable mP./e8
21 1231 其他应收款 accounts receivable-others 2)|G%f_lS
22 1241 坏账准备 had debts reserve -9q3]nmT(
28 1401 材料采购 procurement of materials F||oSJrI
29 1402 在途物资 materials in transit nS^,Sq\Ak
30 1403 原材料 raw materials .fNLhyd
32 1406 库存商品 commodity stocks }I~)o!N%7
33 1407 发出商品 goods in transit R& HkWe
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles ,mE}#cyY
42 1461 存货跌价准备 reserve against stock price declining zi+NQOhR
43 1501 待摊费用 fees to be apportioned |u^~Z-.
45 1521 持有至到期投资 hold investment due \~>7n'd ]
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Y\9zjewc
47 1523 可供出售金融资产 financial assets available for sale z3|5E#m
48 1524 长期股权投资 long-term stock ownership investment p$,ZYF~
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve e,@5`aYHM@
50 1526 投资性房地产 investment real eastate F%:o6mT
51 1531 长期应收款 long-term account receivable :io[9B [
52 1541 未实现融资收益 unrealized financing income 2<uBC
54 1601 固定资产 permanent assets %VO>6iVn
55 1602 累计折旧 accumulated depreciation -^$IjK-N
56 1603 固定资产减值准备permanent assets reduction reserve N/8B@}@n
57 1604 在建工程 construction in process O
_^Y*!
58 1605 工程物资 engineer material 207h$a,
59 1606 固定资产清理 disposal of fixed assets =O~Y6|
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing ##yH*{/&
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing nm@.]
"/
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture -dH]_
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 P,K^oz}
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture u
236a\:
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 /wJocx]vQ
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation Ev1gzHd!i
67 1701 无形资产 intangible assets J!5&
Nc
68 1702 累计摊销 accumulated amortization 8MBvp*
69 1703 无形资产减值准备 intangible assets reduction reserve 6=jL2cqx
70 1711 商誉 business reputation oSkvTK$&i
71 1801 长期待摊费用 long-term deferred expenses 1<pb=H
72 1811 递延所得税资产 deferred income tax assets D#d
\1g
73 1901 待处理财产损溢 waiting assets profit and loss dwUs[v
二、负债类 debt group O7zj
8
74 2001 短期借款 short-term loan 8:"s3xaO3
81 2101 交易性金融负债 transaction financial liabilities X/A(8rvCr
83 2201 应付票据 notes payable Qa,$_,E
84 2202 应付账款 account payable wI#R\v8(`n
85 2205 预收账款 item received in advance y:R+; 91
86 2211 应付职工薪酬 employee pay payable ;1Q@d
87 2221 应交税费 tax payable H:,Hr_;nC
88 2231 应付股利 dividend payable (6X{ &
89 2232 应付利息 interest payable 23P7%\
90 2241 其他应付款 other account payable Md>9Daa~
97 2401 预提费用 withholding expenses (bGk=q=M
98 2411 预计负债 estimated liabilities G5!!^p~
99 2501 递延收益 deferred income 7G
3e
100 2601 长期借款 money borrowed for long term z/f0.RJ
101 2602 长期债券 long-term bond ;^ YpQP
106 2801 长期应付款 long-term account payable He LW*
107 2802 未确认融资费用 unacknowledged financial charges MZdj!(hO
108 2811 专项应付款 special accounts payable PS` F
109 2901 递延所得税负债 deferred income tax liabilities V_jGL<X|
三、共同类 5_4=(?<
112 3101 衍生工具 derivative tool 9mB] \{^
113 3201 套期工具 arbitrage tool GT-ONwVDq
114 3202 被套期项目 arbitrage project <ua! ]~
四、所有者权益类 1cd3m
115 4001 实收资本 paid-up capital LCok4N$o
116 4002 资本公积 contributed surplus (iY2d_FQ[
117 4101 盈余公积 earned surplus ]1|OQYG
119 4103 本年利润 profit for the current year 7O'u5N
120 4104 利润分配 allocation of profits i6xzHfaYG
121 4201 库存股 treasury stock gmtS3,
五、成本类 M8f[ ck
122 5001 生产成本 production cost Ej$oRo{IG
123 5101 制造费用 cost of production _ IlRZ} f
124 5201 劳务成本 service cost >\!k~Zi
125 5301 研发支出 research and development expenditures
4\14HcTcK
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor *!`bC@E
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor
K,H xe;-
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor -5,+gakSk
六、损益类 ez[$;>
129 6001 主营业务收入 main business income L.%zs
130 6011 利息收入 金融共用 interest income financial sharing DN|+d{^lN
135 6051 其他业务收入 other business income M#xol/)h
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance =T#?:J#a
137 6101 公允价值变动损益 sound value flexible loss and profit hGo/Ve+@
138 6111 投资收益 income on investment X92I==-w
142 6301 营业外收入 nonrevenue receipt Gc<^b
143 6401 主营业务成本 main business cost %m "9 =C
144 6402 其他业务支出 other business expense m0JJPBp
145 6405 营业税金及附加 business tariff and annex t[\6/`YH
146 6411 利息支出 金融共用 interest expense financial sharing f!JSb?#3
155 6601 销售费用 marketing cost +jj] tJ$[
156 6602 管理费用 managing cost g\@zQ^O?
157 6603 财务费用 financial cost j/hm)*\io
158 6604 勘探费用 exploration expense K9S(Xip
159 6701 资产减值损失 loss from asset devaluation
2\G[U#~bi
160 6711 营业外支出 nonoperating expense %TzdpQp"
161 6801 所得税 income tax fP{IW`t}]
162 6901 以前年度损益调整 prior year profit and loss adjustment