1、資資 產(chǎn)產(chǎn)行行次次年年初初數(shù)數(shù)期期末末數(shù)數(shù)流動(dòng)資產(chǎn)： 貨幣資金1=ACCT(1001:1012,C,0,1,0,) =ACCT(1001:1012,Y,0,0,0,) 交易性金融資產(chǎn)2=ACCT(1101,C,0,1,0,)=ACCT(1101,Y,0,0,0,) 應(yīng)收票據(jù)3=ACCT(1121,C,0,1,0,)=ACCT(1121,Y,0,0,0,) 應(yīng)收賬款4=ACCT(1122,C,0,1,0,)-ACCT(1231,C,0,1,0,)=ACCT(1122,Y,0,0,0,)-ACCT(1231,Y,0,0,0,) 預(yù)付款項(xiàng)5 應(yīng)收利息6=ACCT(1132,C,0,1,0,)=ACC

2、T(1132,Y,0,0,0,) 應(yīng)收股利7=ACCT(1131,C,0,1,0,)=ACCT(1131,Y,0,0,0,) 其他應(yīng)收款8=ACCT(1221,C,0,1,0,)=ACCT(1221,Y,0,0,0,) 存貨9=ACCT(1405:1412,C,0,1,0,) =ACCT(1405:1412,Y,0,0,0,) 其中：庫存商品10 待攤費(fèi)用11 一年內(nèi)到期的非流動(dòng)資產(chǎn)12 其他流動(dòng)資產(chǎn)13流流動(dòng)動(dòng)資資產(chǎn)產(chǎn)合合計(jì)計(jì)=SUM(C3:C11)+SUM(C13:C15)=SUM(D3:D11)+SUM(D13:D15)非流動(dòng)資產(chǎn)： 可供出售金融資產(chǎn)14 持有至到期投資15=ACCT(1

3、501,C,0,1,0,)-ACCT(1502,C,0,1,0,)=ACCT(1501,Y,0,0,0,)-ACCT(1502,Y,0,0,0,) 長期應(yīng)收款16 長期股權(quán)投資17 投資性房地產(chǎn)18 固定資產(chǎn)19=ACCT(1601,C,0,1,0,)-ACCT(1602,C,0,1,0,)-ACCT(1603,C,0,1,0,)=ACCT(1601,Y,0,0,0,)-ACCT(1602,Y,0,0,0,)-ACCT(1603,Y,0,0,0,) 在建工程20=ACCT(1604,C,0,1,0,)=ACCT(1604,Y,0,0,0,) 工程物資21 固定資產(chǎn)清理22=ACCT(1606,

4、C,0,1,0,)=ACCT(1606,Y,0,0,0,) 生產(chǎn)性生物資產(chǎn)23 油氣資產(chǎn)24 無形資產(chǎn)25=ACCT(1701,C,0,1,0,)+ACCT(1702,C,0,1,0,)=ACCT(1701)+ACCT(1702,Y,0,0,0,) 開發(fā)支出26 商譽(yù)27 長期待攤費(fèi)用28 遞延所得稅資產(chǎn)29 其他非流動(dòng)資產(chǎn)30非非流流動(dòng)動(dòng)資資產(chǎn)產(chǎn)合合計(jì)計(jì)=SUM(C18:C34)=SUM(D18:D34)資資產(chǎn)產(chǎn)總總計(jì)計(jì)=C16+C35=D16+D35負(fù)負(fù)債債和和股股東東權(quán)權(quán)益益行行次次年年初初數(shù)數(shù)期期末末數(shù)數(shù)流動(dòng)負(fù)債： 短期借款31 交易性金融負(fù)債 32 應(yīng)付票據(jù) 33=ACCT(2201

5、,C,0,1,0,) =ACCT(2201,Y,0,0,0,) 應(yīng)付賬款 34=ACCT(2202,C,0,1,0,) =ACCT(2202,Y,0,0,0,) 預(yù)收款項(xiàng) 35 應(yīng)付職工薪酬 36=ACCT(2211,C,0,1,0,) =ACCT(2211,Y,0,0,0,) 應(yīng)交稅費(fèi) 37=ACCT(2221,C,0,1,0,) =ACCT(2221,Y,0,0,0,) 應(yīng)付利息 38 應(yīng)付股利 39 其他應(yīng)付款40=ACCT(2241,C,0,1,0,) =ACCT(2241) 預(yù)提費(fèi)用 41 一年內(nèi)到期的非流動(dòng)負(fù)債42 其他流動(dòng)負(fù)債 43流流動(dòng)動(dòng)負(fù)負(fù)債債合合計(jì)計(jì) =SUM(G3:G15

6、)=SUM(H3:H15)非流動(dòng)負(fù)債： 長期借款 44 應(yīng)付債券45 長期應(yīng)付款46 專項(xiàng)應(yīng)付款47=ACCT(2811,C,0,1,0,) =ACCT(2811,Y,0,0,0,) 預(yù)計(jì)負(fù)債48 遞延所得稅負(fù)債49 其他非流動(dòng)負(fù)債50非非流流動(dòng)動(dòng)負(fù)負(fù)債債合合計(jì)計(jì) =SUM(G18:G24)=SUM(H18:H24)負(fù)負(fù)債債合合計(jì)計(jì)=G16+G25=H16+H25股東權(quán)益： 股本51=ACCT(4001,C,0,1,0,) =ACCT(4001,Y,0,0,0,) 資本公積 52=ACCT(4002,C,0,1,0,) =ACCT(4002,Y,0,0,0,) 減：庫存股53 盈余公積54=ACCT(4101,C,0,1,0,) =ACCT(4101,Y,0,0,0,) 其中：法定公益金 55=ACCT(4101.01,C,0,1,0,)=ACCT(4101.01,Y,0,0,0,) 未分配利潤56=ACCT(4103:4104,C,0,1,0,)=ACC