MEn#MT/Cz
一、资产类 JSm3ZP|GqJ
1 1001 库存现金 cash on hand H0i\#)Xs
2 1002 银行存款 bank deposit _a=
f.I
5 1015 其他货币资金 other monetary capital s
*1%I$=@
9 1101 交易性金融资产 transaction monetary assets B 9AE*
11 1121 应收票据 notes receivable @Ao E>
12 1122 应收账款 Account receivable "t"&6\
13 1123 预付账款 account prepaid A'X, zw^}
14 1131 应收股利 dividend receivable 6KI< J*Wz`
15 1132 应收利息 accrued interest receivable Y^f12%
21 1231 其他应收款 accounts receivable-others Y_<(~eN`
22 1241 坏账准备 had debts reserve v;@-bED(Qs
28 1401 材料采购 procurement of materials Bh,LJawE
29 1402 在途物资 materials in transit >w=xGb7
30 1403 原材料 raw materials 7oI^sh k
32 1406 库存商品 commodity stocks Aw *:5 I[
33 1407 发出商品 goods in transit wh;E\^',n
36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles :j2_Jn4UP
42 1461 存货跌价准备 reserve against stock price declining ; i>
<03
43 1501 待摊费用 fees to be apportioned !Rw\k'<GKX
45 1521 持有至到期投资 hold investment due 1"CbuV
6
46 1522 持有至到期投资减值准备 hold investment due reduction reserve O(E-ox~q
47 1523 可供出售金融资产 financial assets available for sale oxPb; %
48 1524 长期股权投资 long-term stock ownership investment yw;!KUKb|
49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 5K*-)F
]
50 1526 投资性房地产 investment real eastate Sm%MoFf
51 1531 长期应收款 long-term account receivable /aB9pD+%
52 1541 未实现融资收益 unrealized financing income %lU$;cY
54 1601 固定资产 permanent assets z[wk-a+w
55 1602 累计折旧 accumulated depreciation P&Q 5ZQb
56 1603 固定资产减值准备permanent assets reduction reserve [2,u:0 "
57 1604 在建工程 construction in process $'Hg}|53
58 1605 工程物资 engineer material q
qYH}%0dz
59 1606 固定资产清理 disposal of fixed assets S&P5##.u`
60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 1xo<V5
61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing f6P5J|'
62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture n
[/|M
63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture /vB%gqJvX
64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture s"?&`S
65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation W$Bx?}x($
66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation z
{J1pH_X
67 1701 无形资产 intangible assets "zO+!h'o
68 1702 累计摊销 accumulated amortization 3:Sv8csT
69 1703 无形资产减值准备 intangible assets reduction reserve
E
2DTE
70 1711 商誉 business reputation &7X0 ;<
71 1801 长期待摊费用 long-term deferred expenses !lF|90=
72 1811 递延所得税资产 deferred income tax assets WiL~b
=fT
73 1901 待处理财产损溢 waiting assets profit and loss GJqSN
i}
二、负债类 debt group 5\tYs=>b<
74 2001 短期借款 short-term loan L$x/T3@
81 2101 交易性金融负债 transaction financial liabilities y o[!q|z
83 2201 应付票据 notes payable pz
^"~0o5
84 2202 应付账款 account payable EQ>bwEG
85 2205 预收账款 item received in advance XI,F^K
86 2211 应付职工薪酬 employee pay payable b`K~l'8
87 2221 应交税费 tax payable Q_#X*I
88 2231 应付股利 dividend payable I=^%l7
89 2232 应付利息 interest payable $hO8
S =
90 2241 其他应付款 other account payable |[|X
97 2401 预提费用 withholding expenses /kVy#sT|
98 2411 预计负债 estimated liabilities @11voD
99 2501 递延收益 deferred income 6|LDb"Rvy
100 2601 长期借款 money borrowed for long term fK^FD&sF
101 2602 长期债券 long-term bond =k`(!r2"#
106 2801 长期应付款 long-term account payable _
#l b\
107 2802 未确认融资费用 unacknowledged financial charges Pwz^{*u]
108 2811 专项应付款 special accounts payable n@g[VR2t
109 2901 递延所得税负债 deferred income tax liabilities vVLR9"rHM
三、共同类 $zz=>BOk
112 3101 衍生工具 derivative tool
a@,tf'Sr
113 3201 套期工具 arbitrage tool v(4C?vxhG
114 3202 被套期项目 arbitrage project BoIe<{X(9
四、所有者权益类 #D+Fq^="P
115 4001 实收资本 paid-up capital =W ! m`
116 4002 资本公积 contributed surplus <z)MV
oa
117 4101 盈余公积 earned surplus VkhK2
119 4103 本年利润 profit for the current year qBX<{[
120 4104 利润分配 allocation of profits !,\9,lc
121 4201 库存股 treasury stock =OO_TPEZ
五、成本类 _zm<[0(
122 5001 生产成本 production cost x)vYc36H
123 5101 制造费用 cost of production N M~e
124 5201 劳务成本 service cost K{>O.5
125 5301 研发支出 research and development expenditures T:.J9
126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor /yrR
f;}<O
127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor G';oM;~/|
128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor (DKpJCx
六、损益类 HNjkRl)QR
129 6001 主营业务收入 main business income B{1+0k
130 6011 利息收入 金融共用 interest income financial sharing #0Oqw=F
135 6051 其他业务收入 other business income 7@tr^JykO
136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance b<.+WkO
137 6101 公允价值变动损益 sound value flexible loss and profit |Be.r{l
138 6111 投资收益 income on investment 9f l !CG
142 6301 营业外收入 nonrevenue receipt J;q3
fa
143 6401 主营业务成本 main business cost *bRH,u
144 6402 其他业务支出 other business expense "v*RY "5#
145 6405 营业税金及附加 business tariff and annex N{p2@_fnB
146 6411 利息支出 金融共用 interest expense financial sharing <!OP b(g2
155 6601 销售费用 marketing cost )cs
y^-qw
156 6602 管理费用 managing cost <"[}8
157 6603 财务费用 financial cost 4?yc/F=kI
158 6604 勘探费用 exploration expense 2,QkktJLo
159 6701 资产减值损失 loss from asset devaluation `(o1&
160 6711 营业外支出 nonoperating expense [>_(q|A6+
161 6801 所得税 income tax &
bw1
162 6901 以前年度损益调整 prior year profit and loss adjustment