xzm]v9k&
一、资产类 !hBpo
n
1 1001 库存现金 cash on hand lmvp,BzC
2 1002 银行存款 bank deposit XH"+oW
5 1015 其他货币资金 other monetary capital GQqGrUQ*}
9 1101 交易性金融资产 transaction monetary assets RZm%4_p4s
11 1121 应收票据 notes receivable ,Of^x
ER`
12 1122 应收账款 Account receivable vxOqo)yO
13 1123 预付账款 account prepaid
5&&4-
14 1131 应收股利 dividend receivable *?rWS"B
15 1132 应收利息 accrued interest receivable V&M*,#(?
21 1231 其他应收款 accounts receivable-others Ey&H?OFiP
22 1241 坏账准备 had debts reserve /SD}`GxH
28 1401 材料采购 procurement of materials ,^ UqE {
29 1402 在途物资 materials in transit h[ DNhR
30 1403 原材料 raw materials Y mk?@mV4
32 1406 库存商品 commodity stocks MzJCiX ^
33 1407 发出商品 goods in transit F4EAC|
Y
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles H5=
kDkb
42 1461 存货跌价准备 reserve against stock price declining }02`ve*
43 1501 待摊费用 fees to be apportioned lL x!_ h
45 1521 持有至到期投资 hold investment due $KiCs]I+
46 1522 持有至到期投资减值准备 hold investment due reduction reserve Km`
SR^&\
47 1523 可供出售金融资产 financial assets available for sale I&;>(@K
48 1524 长期股权投资 long-term stock ownership investment #j Q auO
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve XA>W >|
50 1526 投资性房地产 investment real eastate lkn|>U[
51 1531 长期应收款 long-term account receivable a1U|eLmUb
52 1541 未实现融资收益 unrealized financing income $MQ}+
*Wr
54 1601 固定资产 permanent assets Dqx#i-L23
55 1602 累计折旧 accumulated depreciation 9%/hoA)
56 1603 固定资产减值准备permanent assets reduction reserve 9y7N }T6
57 1604 在建工程 construction in process Zd*$^P, |
58 1605 工程物资 engineer material m1"m K M
59 1606 固定资产清理 disposal of fixed assets LKIMT
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing wV
s?E
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing =q4} (
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture *'< AwG&
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 ?+yr7_f3*
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture #~*v##^vFH
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 e
w^(3 &
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 8Bf >
67 1701 无形资产 intangible assets BG>Y [u\N
68 1702 累计摊销 accumulated amortization h0GoF A<
69 1703 无形资产减值准备 intangible assets reduction reserve Gm=qn]c
70 1711 商誉 business reputation rhJ&* 0M
71 1801 长期待摊费用 long-term deferred expenses rf.pT+g.P
72 1811 递延所得税资产 deferred income tax assets N9e'jM>Oos
73 1901 待处理财产损溢 waiting assets profit and loss J h26!%<Bl
二、负债类 debt group h )KHc/S
74 2001 短期借款 short-term loan M tN>5k c
81 2101 交易性金融负债 transaction financial liabilities o.+;]i}D
83 2201 应付票据 notes payable |3*9+4]a
84 2202 应付账款 account payable D B T4 W/
85 2205 预收账款 item received in advance 3[YG
BM(
86 2211 应付职工薪酬 employee pay payable bz4Gzp'6k
87 2221 应交税费 tax payable 1 ^~&"s U
88 2231 应付股利 dividend payable aA o|3KCs
89 2232 应付利息 interest payable 7aG
.?Ca%
90 2241 其他应付款 other account payable Wv;0P
hF
97 2401 预提费用 withholding expenses 'solCAy
98 2411 预计负债 estimated liabilities d>NGCe
99 2501 递延收益 deferred income b/SBQ" B%
100 2601 长期借款 money borrowed for long term N'Gq9A
101 2602 长期债券 long-term bond S$6|K Y u
106 2801 长期应付款 long-term account payable D!<F^mtl
107 2802 未确认融资费用 unacknowledged financial charges U&!TA(Yr
108 2811 专项应付款 special accounts payable vCzZjGBY
109 2901 递延所得税负债 deferred income tax liabilities p~pD`'%
三、共同类 ,UNb#=it
112 3101 衍生工具 derivative tool !NXjax\r
113 3201 套期工具 arbitrage tool VF%QM;I[Rc
114 3202 被套期项目 arbitrage project aO6\ e>
四、所有者权益类 t*{L[c9.Uq
115 4001 实收资本 paid-up capital @= -(H<0
116 4002 资本公积 contributed surplus LCF }Y{
117 4101 盈余公积 earned surplus wq )*bIv
119 4103 本年利润 profit for the current year i_Kwxn$
120 4104 利润分配 allocation of profits vgfC{]v<W]
121 4201 库存股 treasury stock F' bwXb**
五、成本类 A2_ut6&eb
122 5001 生产成本 production cost }0'=}BE
123 5101 制造费用 cost of production 9:j?Jvw$
124 5201 劳务成本 service cost 6FUW^dt
125 5301 研发支出 research and development expenditures ]?9*Vr:P^
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor J2mHPV A3
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor xL}i9ozZ
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor %xt9k9=vZ
六、损益类 > I2rj2M#
129 6001 主营业务收入 main business income Y]z
:^D
130 6011 利息收入 金融共用 interest income financial sharing j-<]O OD
135 6051 其他业务收入 other business income ( }-*irSsj
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance !Sc"V.o @!
137 6101 公允价值变动损益 sound value flexible loss and profit YI QD 9
138 6111 投资收益 income on investment ]#tB[
G
142 6301 营业外收入 nonrevenue receipt > p`,
143 6401 主营业务成本 main business cost agIqca;
144 6402 其他业务支出 other business expense N5Js.j>z
145 6405 营业税金及附加 business tariff and annex ~Y 6'sM|
146 6411 利息支出 金融共用 interest expense financial sharing 0w?da~
155 6601 销售费用 marketing cost Hon2;-:]{]
156 6602 管理费用 managing cost 7]= &Q4e4
157 6603 财务费用 financial cost 6h 0qtXn-
158 6604 勘探费用 exploration expense Z U4=&K
159 6701 资产减值损失 loss from asset devaluation <Ap_#
160 6711 营业外支出 nonoperating expense f|[7LIdh-
161 6801 所得税 income tax j=WxtMS
162 6901 以前年度损益调整 prior year profit and loss adjustment
