wYQTG*&h
一、资产类 e>vV8a\
1 1001 库存现金 cash on hand v!n\A}^:
2 1002 银行存款 bank deposit y|f`sBMM
5 1015 其他货币资金 other monetary capital SIv8EMGo
9 1101 交易性金融资产 transaction monetary assets jX}}^XwX
11 1121 应收票据 notes receivable C` ?6`$Y
12 1122 应收账款 Account receivable }'mVD^<+
13 1123 预付账款 account prepaid 0g}+%5]yg
14 1131 应收股利 dividend receivable {WQH
15 1132 应收利息 accrued interest receivable kY*3)KCp
21 1231 其他应收款 accounts receivable-others @RGVcfCG)
22 1241 坏账准备 had debts reserve ,3l=44*
28 1401 材料采购 procurement of materials ~SgW+sDFu
29 1402 在途物资 materials in transit
@ c,KK~{
30 1403 原材料 raw materials 86igP
32 1406 库存商品 commodity stocks #va|&QBZxM
33 1407 发出商品 goods in transit _Mq0QQ42
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles F4'g}yOLd
42 1461 存货跌价准备 reserve against stock price declining m99j]wr~c
43 1501 待摊费用 fees to be apportioned p?(w! O
45 1521 持有至到期投资 hold investment due )';Rb$<Qn
46 1522 持有至到期投资减值准备 hold investment due reduction reserve
iU3)4(R
47 1523 可供出售金融资产 financial assets available for sale Se h[".l
48 1524 长期股权投资 long-term stock ownership investment 5[l9`Cn&A
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve BayO+,>K
50 1526 投资性房地产 investment real eastate u=NpL^6s<
51 1531 长期应收款 long-term account receivable RzCC>-
52 1541 未实现融资收益 unrealized financing income v
H/<!jtI
54 1601 固定资产 permanent assets
{* S8n09v
55 1602 累计折旧 accumulated depreciation EV{kd.=f
56 1603 固定资产减值准备permanent assets reduction reserve ?O(KmDH
57 1604 在建工程 construction in process kXimJL_<g
58 1605 工程物资 engineer material 0!X;C!v;
59 1606 固定资产清理 disposal of fixed assets $ZX^JWq
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing k
x,9n)
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ,FR
FH8p
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture #eSVFD5ZU
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture v
Yt-Nx
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 3]xe7F'`
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation .BN~9w
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation F[PIo7?K
67 1701 无形资产 intangible assets bl@0+NiM
68 1702 累计摊销 accumulated amortization E*V UP5E
69 1703 无形资产减值准备 intangible assets reduction reserve #;FHyKx
70 1711 商誉 business reputation x xxM
71 1801 长期待摊费用 long-term deferred expenses HDqPqrWm
72 1811 递延所得税资产 deferred income tax assets YI05?J}
73 1901 待处理财产损溢 waiting assets profit and loss \Y.&G,?
二、负债类 debt group UB[tYZ
74 2001 短期借款 short-term loan .w5#
V|
81 2101 交易性金融负债 transaction financial liabilities 3GVE/GtU
83 2201 应付票据 notes payable ^Q!qJav
84 2202 应付账款 account payable !u~h.DrvZ
85 2205 预收账款 item received in advance n';"c;Ye)
86 2211 应付职工薪酬 employee pay payable |O0=Q,<m
87 2221 应交税费 tax payable c@u)m}V
88 2231 应付股利 dividend payable hnWo.5;$
89 2232 应付利息 interest payable XVwaX2=L
90 2241 其他应付款 other account payable #hL<9j
97 2401 预提费用 withholding expenses Uw R,U#d
98 2411 预计负债 estimated liabilities V_Z ~$
99 2501 递延收益 deferred income #N%ATV
100 2601 长期借款 money borrowed for long term }#~@HM>6Z
101 2602 长期债券 long-term bond 0CXh|AU
106 2801 长期应付款 long-term account payable tI50z khaB
107 2802 未确认融资费用 unacknowledged financial charges `:WVp~fn
108 2811 专项应付款 special accounts payable APxy%0Q
109 2901 递延所得税负债 deferred income tax liabilities |lH~nU.*
三、共同类 W\09hZ6
112 3101 衍生工具 derivative tool I)$` @.
113 3201 套期工具 arbitrage tool |rJ1/T.9
114 3202 被套期项目 arbitrage project VYw
vT0
四、所有者权益类 J
}izTI
115 4001 实收资本 paid-up capital 'VA\dpa{J
116 4002 资本公积 contributed surplus
4k'
2FkDA
117 4101 盈余公积 earned surplus Gy
{C*m7Q
119 4103 本年利润 profit for the current year AWlR" p2
120 4104 利润分配 allocation of profits .#n1p:}[
121 4201 库存股 treasury stock Qx,?v|Xg
五、成本类 2`4'Y.Qf
122 5001 生产成本 production cost $47cKit|k:
123 5101 制造费用 cost of production z_fR?~$N2
124 5201 劳务成本 service cost l!Q |]-.@
125 5301 研发支出 research and development expenditures b_88o-*/
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor !>XG$-$`Z
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor MGn:Gj"d
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor
KQsS)ju
六、损益类 X
h==F:
129 6001 主营业务收入 main business income v=Ep
130 6011 利息收入 金融共用 interest income financial sharing @l3L_;6a
135 6051 其他业务收入 other business income q^}QwJw
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance I}oxwc
137 6101 公允价值变动损益 sound value flexible loss and profit PAF2=
138 6111 投资收益 income on investment |a@$KF$
142 6301 营业外收入 nonrevenue receipt #"|Y"#@k
143 6401 主营业务成本 main business cost (1e;7sNG@
144 6402 其他业务支出 other business expense SF*!Z2K
145 6405 营业税金及附加 business tariff and annex F5Ce:+h
146 6411 利息支出 金融共用 interest expense financial sharing ju8mO&
155 6601 销售费用 marketing cost >T3HkOT
156 6602 管理费用 managing cost X$,#OR
157 6603 财务费用 financial cost KA:>7-
158 6604 勘探费用 exploration expense :CEhc7gU
159 6701 资产减值损失 loss from asset devaluation iN%\wkx*N
160 6711 营业外支出 nonoperating expense 9:0JWW^so
161 6801 所得税 income tax ]X4
A)4y
162 6901 以前年度损益调整 prior year profit and loss adjustment