_#YHc
[Wz
一、资产类 B [0,\>
1 1001 库存现金 cash on hand wx"6",M
2 1002 银行存款 bank deposit Er/5 ,
5 1015 其他货币资金 other monetary capital @Z=|$*9
9 1101 交易性金融资产 transaction monetary assets t zW<&^
11 1121 应收票据 notes receivable j ]?0}Z*
12 1122 应收账款 Account receivable )[M< 72
13 1123 预付账款 account prepaid X+gz+V/
14 1131 应收股利 dividend receivable o4[2`m T
15 1132 应收利息 accrued interest receivable +}-W.H%` 0
21 1231 其他应收款 accounts receivable-others Qq hb]<z
22 1241 坏账准备 had debts reserve > ^v8N
28 1401 材料采购 procurement of materials HsgTHe
29 1402 在途物资 materials in transit b
gc<)=
30 1403 原材料 raw materials Tx!m6B`Y
32 1406 库存商品 commodity stocks <<2b2?a S`
33 1407 发出商品 goods in transit &!YH"{b
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles <]e;tF)+
42 1461 存货跌价准备 reserve against stock price declining J,=E5T}U^
43 1501 待摊费用 fees to be apportioned CU>K
45 1521 持有至到期投资 hold investment due @H# kvYWmn
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ;gW|qb+#)j
47 1523 可供出售金融资产 financial assets available for sale K7O? {/
48 1524 长期股权投资 long-term stock ownership investment 4tTZ
kJc
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve s BXk$
50 1526 投资性房地产 investment real eastate &G,o guo
51 1531 长期应收款 long-term account receivable ? jn6Op
52 1541 未实现融资收益 unrealized financing income NdSxWrD`m
54 1601 固定资产 permanent assets 13&>w{S}
55 1602 累计折旧 accumulated depreciation "g:&Ge*X
56 1603 固定资产减值准备permanent assets reduction reserve s^t1PfP(,
57 1604 在建工程 construction in process /qq&'}TZP
58 1605 工程物资 engineer material (Nlm4*{ h
59 1606 固定资产清理 disposal of fixed assets |16BidWi
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing [ 6o :v8&3
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing F.
oP!
r
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture ]ifHA# z`~
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 T17LYHIT
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture h7]]F{r5
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 o >A%}YU
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation \HQb#f,
67 1701 无形资产 intangible assets "A1yqK
68 1702 累计摊销 accumulated amortization iCSM1W3
69 1703 无形资产减值准备 intangible assets reduction reserve C m}UWX
70 1711 商誉 business reputation ?{z$ { bD
71 1801 长期待摊费用 long-term deferred expenses /~rO2]rZ@
72 1811 递延所得税资产 deferred income tax assets ^$,kTU'=
73 1901 待处理财产损溢 waiting assets profit and loss ^oB1 &G
二、负债类 debt group Z%9^6kdY
74 2001 短期借款 short-term loan +\Mm
(Nd
81 2101 交易性金融负债 transaction financial liabilities JiLrwPex[
83 2201 应付票据 notes payable :=7 '
1H
84 2202 应付账款 account payable h-rj
85 2205 预收账款 item received in advance !>@V#I
86 2211 应付职工薪酬 employee pay payable %=<NqINM[
87 2221 应交税费 tax payable q4k o
}jn
88 2231 应付股利 dividend payable wXZY5-h4
89 2232 应付利息 interest payable (@o
/>T
90 2241 其他应付款 other account payable
Y*}>tD;
97 2401 预提费用 withholding expenses
U(]5U^
98 2411 预计负债 estimated liabilities !cq| g
99 2501 递延收益 deferred income , h`D(,?X
100 2601 长期借款 money borrowed for long term 8=o(nFJw
101 2602 长期债券 long-term bond zPkPC}f(O
106 2801 长期应付款 long-term account payable +\oHQ=s>}\
107 2802 未确认融资费用 unacknowledged financial charges jTgh+j]AP
108 2811 专项应付款 special accounts payable : RO:k|g
109 2901 递延所得税负债 deferred income tax liabilities %R"/`N9R,
三、共同类 #R PB;#{
112 3101 衍生工具 derivative tool BrcXn@tl
113 3201 套期工具 arbitrage tool |#jm=rT0
y
114 3202 被套期项目 arbitrage project *-LU'yM6Yh
四、所有者权益类 E=*Q\3G~
115 4001 实收资本 paid-up capital {=4:Tgw
116 4002 资本公积 contributed surplus ye7&y4v+
117 4101 盈余公积 earned surplus GWZXRUc
119 4103 本年利润 profit for the current year ~wg^>!E
120 4104 利润分配 allocation of profits (g:W|hS
121 4201 库存股 treasury stock (a!,)
五、成本类 mT~>4xi0
122 5001 生产成本 production cost |M>k &p,B-
123 5101 制造费用 cost of production knzED~ v@(
124 5201 劳务成本 service cost HbSx}bM_9
125 5301 研发支出 research and development expenditures }t-|^mY>
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor Z_~DTO2Qg
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 0_pwY=P
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor |+~2sbM
六、损益类 j77}{5@p
129 6001 主营业务收入 main business income oP75|p
130 6011 利息收入 金融共用 interest income financial sharing T2; 9
135 6051 其他业务收入 other business income h#ot)m|I
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance [eP]8G\
W
137 6101 公允价值变动损益 sound value flexible loss and profit km^+
mK
138 6111 投资收益 income on investment \)uad5`N
142 6301 营业外收入 nonrevenue receipt &D w ~Jq|
143 6401 主营业务成本 main business cost bd*(]S9d
144 6402 其他业务支出 other business expense 8J1.(Mw b?
145 6405 营业税金及附加 business tariff and annex '=" ){
146 6411 利息支出 金融共用 interest expense financial sharing <Pt\)"JA
155 6601 销售费用 marketing cost {*$J&{6V
156 6602 管理费用 managing cost p&l :
937
157 6603 财务费用 financial cost ! `=?<Fl
158 6604 勘探费用 exploration expense OS Ip
159 6701 资产减值损失 loss from asset devaluation *bSG48W("
160 6711 营业外支出 nonoperating expense K3D $
hb
161 6801 所得税 income tax 2 U{RA' s
162 6901 以前年度损益调整 prior year profit and loss adjustment
