#!.26RM:P
一、资产类 }R&5Ye
1 1001 库存现金 cash on hand %>io$ o
2 1002 银行存款 bank deposit !&(^R<-id
5 1015 其他货币资金 other monetary capital @"h@4q/W
9 1101 交易性金融资产 transaction monetary assets I@/s&$H`l
11 1121 应收票据 notes receivable PP*',D3
12 1122 应收账款 Account receivable ^QG;:.3v
13 1123 预付账款 account prepaid n=F|bW
14 1131 应收股利 dividend receivable xcHuH-}
15 1132 应收利息 accrued interest receivable kO3N.t@n
21 1231 其他应收款 accounts receivable-others WY& [%r
22 1241 坏账准备 had debts reserve 8el\M/u{
28 1401 材料采购 procurement of materials y1qJ
29 1402 在途物资 materials in transit qrr[QEFW
30 1403 原材料 raw materials a>H8,a
32 1406 库存商品 commodity stocks ~fF_]UVq3
33 1407 发出商品 goods in transit ?y/LMja
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles xfzGixA
42 1461 存货跌价准备 reserve against stock price declining 0Z4o3r[
43 1501 待摊费用 fees to be apportioned kVRh/<s
45 1521 持有至到期投资 hold investment due R3bHX%T
46 1522 持有至到期投资减值准备 hold investment due reduction reserve ?mi1PNps#
47 1523 可供出售金融资产 financial assets available for sale $n#NUPzG+
48 1524 长期股权投资 long-term stock ownership investment sx^0*h-Qq
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve rYI7V?
50 1526 投资性房地产 investment real eastate dbsD\\,2%N
51 1531 长期应收款 long-term account receivable 5>x?2rp
52 1541 未实现融资收益 unrealized financing income +tCNJ<S@l$
54 1601 固定资产 permanent assets y _
:~
55 1602 累计折旧 accumulated depreciation ,9.-A-Yw
56 1603 固定资产减值准备permanent assets reduction reserve =O
o4O CF2
57 1604 在建工程 construction in process 0ZAT;ea B
58 1605 工程物资 engineer material #d* )W3e2{
59 1606 固定资产清理 disposal of fixed assets /idrbc
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing rtn.^HF
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing &:?2IAe
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture X/qLg+X
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 "6t#
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture
Q!ReA{
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 elDt!9Pu
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation ZW@%>_JR]
67 1701 无形资产 intangible assets _^MkC}8
68 1702 累计摊销 accumulated amortization 6F:<c
69 1703 无形资产减值准备 intangible assets reduction reserve lO/?e!$
70 1711 商誉 business reputation PBOZ^%k
71 1801 长期待摊费用 long-term deferred expenses AD>X'J
u8
72 1811 递延所得税资产 deferred income tax assets jnIf(a
73 1901 待处理财产损溢 waiting assets profit and loss O.z\
VI2f
二、负债类 debt group i(mQbWpN
74 2001 短期借款 short-term loan UlQS]f~
81 2101 交易性金融负债 transaction financial liabilities U+ANSW/
83 2201 应付票据 notes payable vAcxca">S
84 2202 应付账款 account payable .8dlf7* ,
85 2205 预收账款 item received in advance m&a 8/5
86 2211 应付职工薪酬 employee pay payable zPc kM)
87 2221 应交税费 tax payable z,K;GZuP
88 2231 应付股利 dividend payable [Ol~}@gV
89 2232 应付利息 interest payable EPiZe-
90 2241 其他应付款 other account payable %U?1Gf e
97 2401 预提费用 withholding expenses uA;vW\fHr
98 2411 预计负债 estimated liabilities nh]}KFO h
99 2501 递延收益 deferred income R
AU"
100 2601 长期借款 money borrowed for long term =;(y5c
101 2602 长期债券 long-term bond \(`8ng]vs
106 2801 长期应付款 long-term account payable .I %`yhCW
107 2802 未确认融资费用 unacknowledged financial charges "?v{?,@
108 2811 专项应付款 special accounts payable C
@nA*
109 2901 递延所得税负债 deferred income tax liabilities 9/#?]LJ
三、共同类 )%wNVW 0C
112 3101 衍生工具 derivative tool ]$&N"&q
113 3201 套期工具 arbitrage tool UUR+PfY
114 3202 被套期项目 arbitrage project ~A@HW!*Z@
四、所有者权益类 ,X}Jpi;/
115 4001 实收资本 paid-up capital %$[#/H7=W
116 4002 资本公积 contributed surplus vf;&0j&`
117 4101 盈余公积 earned surplus 5>\~jf
119 4103 本年利润 profit for the current year D~b_nFD
120 4104 利润分配 allocation of profits Xkp?)x3~X
121 4201 库存股 treasury stock sd&^lpH
五、成本类 YR-Ge
122 5001 生产成本 production cost /i)>|U
4
123 5101 制造费用 cost of production N;S1s0FN
124 5201 劳务成本 service cost mX5%6{],
125 5301 研发支出 research and development expenditures iHKX#*
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor sc&u NfJ
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 7m4*dBTr
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor Vrn+"2pdJ
六、损益类 p(6KJK\
129 6001 主营业务收入 main business income * zt?y
130 6011 利息收入 金融共用 interest income financial sharing @p<t JR"M
135 6051 其他业务收入 other business income '!<gPAVTzV
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance ^v5<* uf%m
137 6101 公允价值变动损益 sound value flexible loss and profit #HTq\J!
138 6111 投资收益 income on investment A)_HSIVi
142 6301 营业外收入 nonrevenue receipt #Q1}h
143 6401 主营业务成本 main business cost Q<>b3X>O
144 6402 其他业务支出 other business expense ;6M [d
145 6405 营业税金及附加 business tariff and annex 7 T
146 6411 利息支出 金融共用 interest expense financial sharing 7yQw$zG,Iz
155 6601 销售费用 marketing cost } 89-U
156 6602 管理费用 managing cost k}0b7er=R
157 6603 财务费用 financial cost {s>V'+H(F
158 6604 勘探费用 exploration expense gC+?5_=<
159 6701 资产减值损失 loss from asset devaluation 9Cz|?71
160 6711 营业外支出 nonoperating expense 8Dkq+H93
161 6801 所得税 income tax
weH3\@
162 6901 以前年度损益调整 prior year profit and loss adjustment