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一、资产类 q =\3jd
1 1001 库存现金 cash on hand W~!uSrY
2 1002 银行存款 bank deposit (bX77 Xr
5 1015 其他货币资金 other monetary capital K P1;u #v
9 1101 交易性金融资产 transaction monetary assets L@|xpq
11 1121 应收票据 notes receivable /8Sr(
12 1122 应收账款 Account receivable Vr<eU>W
13 1123 预付账款 account prepaid r1jsw j%7
14 1131 应收股利 dividend receivable kBRy(?Mft&
15 1132 应收利息 accrued interest receivable `kRv+Qwfa
21 1231 其他应收款 accounts receivable-others PnUYL.v
22 1241 坏账准备 had debts reserve LX!MDZz
28 1401 材料采购 procurement of materials <>Nq]WqA
29 1402 在途物资 materials in transit @@1Sxv_
30 1403 原材料 raw materials g'%^-S ]
32 1406 库存商品 commodity stocks u ?
}T)B
33 1407 发出商品 goods in transit nNEIwlj;
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles h1(GzL%i_
42 1461 存货跌价准备 reserve against stock price declining RBA{!
43 1501 待摊费用 fees to be apportioned 'yw7|i2
45 1521 持有至到期投资 hold investment due Ag82tDL[u
46 1522 持有至到期投资减值准备 hold investment due reduction reserve F?!X<N{
47 1523 可供出售金融资产 financial assets available for sale ,.K}uW
48 1524 长期股权投资 long-term stock ownership investment Rxf.@E
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve q-3e^-S*
50 1526 投资性房地产 investment real eastate 8fH.E
51 1531 长期应收款 long-term account receivable O>M4%p
52 1541 未实现融资收益 unrealized financing income ]\.3<^
54 1601 固定资产 permanent assets Ih;I&D+e;
55 1602 累计折旧 accumulated depreciation i?+>,r@\p
56 1603 固定资产减值准备permanent assets reduction reserve (2l?~CaK
57 1604 在建工程 construction in process PCcI(b>?l
58 1605 工程物资 engineer material K:JM*4W
59 1606 固定资产清理 disposal of fixed assets 67{3/(`x
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing Qp5YS
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing ol7^T
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture pR,eus;8
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 8rNRQOXOa
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture }vXf}2C
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 y.6Yl**l
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation u&npUw^Va
67 1701 无形资产 intangible assets u&Lp
68 1702 累计摊销 accumulated amortization %u@}lG k
69 1703 无形资产减值准备 intangible assets reduction reserve +vSp+X1E
70 1711 商誉 business reputation 1M<;}hJ{/
71 1801 长期待摊费用 long-term deferred expenses 7_^JgA|Kk7
72 1811 递延所得税资产 deferred income tax assets YM`I&!n
73 1901 待处理财产损溢 waiting assets profit and loss *;0Ods+IcY
二、负债类 debt group o6@`aU
74 2001 短期借款 short-term loan a^>e|Eq|
81 2101 交易性金融负债 transaction financial liabilities fhp+Ep!0Y
83 2201 应付票据 notes payable z7PmyU
>
84 2202 应付账款 account payable #
VAL\Z
85 2205 预收账款 item received in advance
.}4^b\
86 2211 应付职工薪酬 employee pay payable @krh <T6|
87 2221 应交税费 tax payable r/e} DYL&
88 2231 应付股利 dividend payable g4U`Qf3
89 2232 应付利息 interest payable LV6BSQyQ
90 2241 其他应付款 other account payable Vgg'5o&.
97 2401 预提费用 withholding expenses gc"A Tc
98 2411 预计负债 estimated liabilities Y
*?hA'
99 2501 递延收益 deferred income r1R\cor
100 2601 长期借款 money borrowed for long term ./r#\X)dc
101 2602 长期债券 long-term bond
*`WD/fG
106 2801 长期应付款 long-term account payable }^"#&w3<
107 2802 未确认融资费用 unacknowledged financial charges Ce.*yO<-
108 2811 专项应付款 special accounts payable 4^uwZ:
109 2901 递延所得税负债 deferred income tax liabilities Ae3=o8p
三、共同类 Y2&hf6BE
112 3101 衍生工具 derivative tool v9K=\ j
113 3201 套期工具 arbitrage tool Pgh)+>ON
114 3202 被套期项目 arbitrage project yM`QVO!;
四、所有者权益类 ])v
WvNx
115 4001 实收资本 paid-up capital _2Hehw
116 4002 资本公积 contributed surplus s^lm
81;
117 4101 盈余公积 earned surplus 8v12<ktR`
119 4103 本年利润 profit for the current year BqG7Et
120 4104 利润分配 allocation of profits ^3
6oqe{
121 4201 库存股 treasury stock & Do|Hw
五、成本类 #_9Jam%M
122 5001 生产成本 production cost 8;+dlWp
123 5101 制造费用 cost of production _Y8RP%
124 5201 劳务成本 service cost j@778fvM\t
125 5301 研发支出 research and development expenditures Zf*DC~E_
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor DMpNmF>
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor zLS=>iLD{
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor sNbCOTow
六、损益类 UkzLUok]U
129 6001 主营业务收入 main business income me`|i-
130 6011 利息收入 金融共用 interest income financial sharing K!A;C#b!
135 6051 其他业务收入 other business income &C&?kS(
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 3Jj 3!aDB
137 6101 公允价值变动损益 sound value flexible loss and profit ki<4G
138 6111 投资收益 income on investment Z0!yTM/C
142 6301 营业外收入 nonrevenue receipt ~X2
cTG!,
143 6401 主营业务成本 main business cost LP:U6 Z
144 6402 其他业务支出 other business expense A"pV 7
y
145 6405 营业税金及附加 business tariff and annex FF'Ul4y
146 6411 利息支出 金融共用 interest expense financial sharing em,j>qp
155 6601 销售费用 marketing cost $?Z-BD1
156 6602 管理费用 managing cost GGF;4
157 6603 财务费用 financial cost ^ygh[.e,
158 6604 勘探费用 exploration expense S<=|i
159 6701 资产减值损失 loss from asset devaluation NWt5)xl
160 6711 营业外支出 nonoperating expense snti*e4"V
161 6801 所得税 income tax 6eq`/~#
162 6901 以前年度损益调整 prior year profit and loss adjustment