FPM}:c4
一、资产类 YfYL?G
1 1001 库存现金 cash on hand j^R~ Lt4
2 1002 银行存款 bank deposit rea}Uq+po
5 1015 其他货币资金 other monetary capital OW5|oG
9 1101 交易性金融资产 transaction monetary assets Y$DgL
h
11 1121 应收票据 notes receivable '$&(+>)z`
12 1122 应收账款 Account receivable " kJWWR
13 1123 预付账款 account prepaid 5&7?0h+I
14 1131 应收股利 dividend receivable (]#
JpQ
15 1132 应收利息 accrued interest receivable 0yEyt7
~@
21 1231 其他应收款 accounts receivable-others E`LIENm
22 1241 坏账准备 had debts reserve _}%#Yz
28 1401 材料采购 procurement of materials z 4OR
UQ
29 1402 在途物资 materials in transit #._6lESK
30 1403 原材料 raw materials d3q/mg 5a
32 1406 库存商品 commodity stocks &JzF
33 1407 发出商品 goods in transit Kps
GQM
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 3t}o0Ai9
42 1461 存货跌价准备 reserve against stock price declining I
<o4 l[--
43 1501 待摊费用 fees to be apportioned H0Gp mKYW
45 1521 持有至到期投资 hold investment due N4JL.(m){I
46 1522 持有至到期投资减值准备 hold investment due reduction reserve za 4B+&JJ
47 1523 可供出售金融资产 financial assets available for sale *d*;M>
48 1524 长期股权投资 long-term stock ownership investment /[|md0,
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve g
0_r
50 1526 投资性房地产 investment real eastate D
+%k1
51 1531 长期应收款 long-term account receivable 4% .2=
52 1541 未实现融资收益 unrealized financing income o\Vt $
54 1601 固定资产 permanent assets Z`Eb
L
55 1602 累计折旧 accumulated depreciation tfU3 6PR
56 1603 固定资产减值准备permanent assets reduction reserve ?z36mj"`o
57 1604 在建工程 construction in process At_Y$N:
58 1605 工程物资 engineer material J##X5'a3*
59 1606 固定资产清理 disposal of fixed assets }qX&*DU_@
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 9YsO+7[
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing `e69kBAm
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture LR?#H)$
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 4BL,/(W]
x
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture gKH"f%lK
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 RIpq/^Th
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 9>Z#o<*_/
67 1701 无形资产 intangible assets oN}j <6s
68 1702 累计摊销 accumulated amortization
A>,fG9pR
69 1703 无形资产减值准备 intangible assets reduction reserve dK`O,[}
70 1711 商誉 business reputation "f$A0RL
71 1801 长期待摊费用 long-term deferred expenses ?ew]i'9(
72 1811 递延所得税资产 deferred income tax assets B=xZkc
73 1901 待处理财产损溢 waiting assets profit and loss Ji?UG@
二、负债类 debt group bWzc=03
74 2001 短期借款 short-term loan ^ x#RUv
81 2101 交易性金融负债 transaction financial liabilities S6:gow(wU
83 2201 应付票据 notes payable tm#y`1-
84 2202 应付账款 account payable :fQ*'m,
85 2205 预收账款 item received in advance #j5^/*XW
86 2211 应付职工薪酬 employee pay payable ~a|Q[tiV]
87 2221 应交税费 tax payable ~Q\uP(!D
88 2231 应付股利 dividend payable R^C;D2
89 2232 应付利息 interest payable 5~6y.S
90 2241 其他应付款 other account payable Sk%|-T(d$
97 2401 预提费用 withholding expenses VL1z$<vVXt
98 2411 预计负债 estimated liabilities @WE$%dr
99 2501 递延收益 deferred income jWCC`0
T
100 2601 长期借款 money borrowed for long term *wx^mB9
101 2602 长期债券 long-term bond ,;& PKY
106 2801 长期应付款 long-term account payable jpS#'h
107 2802 未确认融资费用 unacknowledged financial charges &BR?;LD
108 2811 专项应付款 special accounts payable -$p-o
Z)
109 2901 递延所得税负债 deferred income tax liabilities "qp_*Y
三、共同类 ,6)y4=8 L
112 3101 衍生工具 derivative tool pAL-Pl9z
113 3201 套期工具 arbitrage tool tH!z7VZ
114 3202 被套期项目 arbitrage project )y Y;%
四、所有者权益类 eW<hC(
115 4001 实收资本 paid-up capital 4s2ex{$+MA
116 4002 资本公积 contributed surplus j;vaNg|vQ
117 4101 盈余公积 earned surplus Q)dns)_x
119 4103 本年利润 profit for the current year {.)D)8`<d
120 4104 利润分配 allocation of profits =ZL20<TeH
121 4201 库存股 treasury stock cK/odOi
五、成本类 >U.uRq
122 5001 生产成本 production cost ZU6
a
123 5101 制造费用 cost of production /!3:K<6@
124 5201 劳务成本 service cost K 6Ua~N^
125 5301 研发支出 research and development expenditures Q&;qFv5-l
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor ;sJ2K"c
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor #bH[UId[
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor rrq-so1u}
六、损益类 j+_75t`AZ
129 6001 主营业务收入 main business income o%7yhCY
130 6011 利息收入 金融共用 interest income financial sharing $SgD|
9
135 6051 其他业务收入 other business income s2kynQ#a
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance Re>e|$.T
137 6101 公允价值变动损益 sound value flexible loss and profit 4\RuJx
138 6111 投资收益 income on investment yh!vl&8M
142 6301 营业外收入 nonrevenue receipt zW.sXV,
143 6401 主营业务成本 main business cost ShxX[k
144 6402 其他业务支出 other business expense &*-2k-16
145 6405 营业税金及附加 business tariff and annex Grv|Wuli
146 6411 利息支出 金融共用 interest expense financial sharing ,B!Q
v3bn
155 6601 销售费用 marketing cost <GEn9;\
156 6602 管理费用 managing cost [Xg"B|FD0
157 6603 财务费用 financial cost ('oUcDOFTS
158 6604 勘探费用 exploration expense e2F7G>q:5
159 6701 资产减值损失 loss from asset devaluation p:))ne:7
160 6711 营业外支出 nonoperating expense p^!p7B`qe.
161 6801 所得税 income tax c9
c Nlp
162 6901 以前年度损益调整 prior year profit and loss adjustment