P AKh v.7
一、资产类 ")sq?1?X
1 1001 库存现金 cash on hand SnXYq 7`t
2 1002 银行存款 bank deposit @NyCMe; ]
5 1015 其他货币资金 other monetary capital nZ%< 2
9 1101 交易性金融资产 transaction monetary assets Q7Dkh
KT
11 1121 应收票据 notes receivable p1|@F^Q
12 1122 应收账款 Account receivable A$5!]+
13 1123 预付账款 account prepaid ]I}'
[D
14 1131 应收股利 dividend receivable [e*8hb S
15 1132 应收利息 accrued interest receivable G7),!Qol
21 1231 其他应收款 accounts receivable-others #MBYa&Tw7
22 1241 坏账准备 had debts reserve Gm6^BYCk
28 1401 材料采购 procurement of materials Z>X -u eV
29 1402 在途物资 materials in transit = j}00,WH
30 1403 原材料 raw materials 7M$>'PfO
32 1406 库存商品 commodity stocks ,YiBu^E9
33 1407 发出商品 goods in transit
Ng-3| N
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles J7l1-
42 1461 存货跌价准备 reserve against stock price declining |H
|ewVUY
43 1501 待摊费用 fees to be apportioned H7\EvIM=
45 1521 持有至到期投资 hold investment due rsc8lSj H
46 1522 持有至到期投资减值准备 hold investment due reduction reserve a ]ftE\99
47 1523 可供出售金融资产 financial assets available for sale ChB
ZGuO:
48 1524 长期股权投资 long-term stock ownership investment 2smLv1w@
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 5q8bM.k\7N
50 1526 投资性房地产 investment real eastate X GO_n{ x
51 1531 长期应收款 long-term account receivable |~Z+Xl a
52 1541 未实现融资收益 unrealized financing income cy}2~w&s4
54 1601 固定资产 permanent assets y t<K!=7&
55 1602 累计折旧 accumulated depreciation 4{J%`H`Q!
56 1603 固定资产减值准备permanent assets reduction reserve Z& 21gN
57 1604 在建工程 construction in process Wm"W@LPx5
58 1605 工程物资 engineer material U9;AU] A
59 1606 固定资产清理 disposal of fixed assets /[us;=C M
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 2?m 'Dy'JE
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing :Tjo+vw7$H
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 2pB@ qi-]
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 {j^}"8G B
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture py,z7_Nuh
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 q'1 rSK
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation gN(8T_r
67 1701 无形资产 intangible assets
TYB^CVSZ
68 1702 累计摊销 accumulated amortization 0mCrA|A.
69 1703 无形资产减值准备 intangible assets reduction reserve tt`b+NOH>
70 1711 商誉 business reputation 3
D+dM0wM
71 1801 长期待摊费用 long-term deferred expenses 8-po|
72 1811 递延所得税资产 deferred income tax assets
ft
$/-;
73 1901 待处理财产损溢 waiting assets profit and loss g8B@M*JA
二、负债类 debt group //AS44^IS
74 2001 短期借款 short-term loan 0h#' 3z<
81 2101 交易性金融负债 transaction financial liabilities {
\Q'eL8
83 2201 应付票据 notes payable WF:i}+g+^
84 2202 应付账款 account payable VV?KJz=,W=
85 2205 预收账款 item received in advance z ?+N3p9
86 2211 应付职工薪酬 employee pay payable j4Lf6aUOX
87 2221 应交税费 tax payable oU{m\r
88 2231 应付股利 dividend payable 1'}~;?_
89 2232 应付利息 interest payable QPdhesrd-
90 2241 其他应付款 other account payable ~I!7]i]"*?
97 2401 预提费用 withholding expenses J;G+6C$:
98 2411 预计负债 estimated liabilities #,$d!l @
99 2501 递延收益 deferred income Wz Zb-F
100 2601 长期借款 money borrowed for long term D[9eu>"'9M
101 2602 长期债券 long-term bond p+A#t~K
106 2801 长期应付款 long-term account payable Dm n6{jy P
107 2802 未确认融资费用 unacknowledged financial charges >D*L0snjV
108 2811 专项应付款 special accounts payable qf+I2 kyS
109 2901 递延所得税负债 deferred income tax liabilities gwT"o
三、共同类 ,qt9S0 QS
112 3101 衍生工具 derivative tool ?mrG^TV^+r
113 3201 套期工具 arbitrage tool y<.1+TG
114 3202 被套期项目 arbitrage project Ga$+x++'*
四、所有者权益类 3C2L _ K3
115 4001 实收资本 paid-up capital >Ei_ ##
116 4002 资本公积 contributed surplus JZN'U<R
117 4101 盈余公积 earned surplus ?!8M
I,c/
119 4103 本年利润 profit for the current year $c[8-=
120 4104 利润分配 allocation of profits >* dqFZF
121 4201 库存股 treasury stock t&0pE(MO/
五、成本类 lcyan
122 5001 生产成本 production cost ! SE g4z
123 5101 制造费用 cost of production 3 fM~R+p
124 5201 劳务成本 service cost
c`AtK s)u
125 5301 研发支出 research and development expenditures T/u j5pMG
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor $^}?9 8m
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor b`fPP{m G
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor ;#cb%e3
六、损益类 OZs^c2
W
129 6001 主营业务收入 main business income ~[ isR|>
130 6011 利息收入 金融共用 interest income financial sharing }M * Oo
135 6051 其他业务收入 other business income z4{ H=
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance )<t5' +d%
137 6101 公允价值变动损益 sound value flexible loss and profit CR&v z3\Q
138 6111 投资收益 income on investment 9U ZKL @KC
142 6301 营业外收入 nonrevenue receipt i4&"-ujrm
143 6401 主营业务成本 main business cost { Jwh .bJ
144 6402 其他业务支出 other business expense 6Jrh'6 o@
145 6405 营业税金及附加 business tariff and annex ` (.K|l}
146 6411 利息支出 金融共用 interest expense financial sharing $9j\sZj&
155 6601 销售费用 marketing cost x{j|Tf 3,G
156 6602 管理费用 managing cost Kbrb;r59
157 6603 财务费用 financial cost DHd9yP9-
158 6604 勘探费用 exploration expense M)#aX| %Mh
159 6701 资产减值损失 loss from asset devaluation ab:
yH ')
160 6711 营业外支出 nonoperating expense j"9bt GX
161 6801 所得税 income tax fOtL6/?
162 6901 以前年度损益调整 prior year profit and loss adjustment
