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1、附录：一、基金会计科目表顺序号编号会计科目名称一、资产类11002银行存款21021结算备付金31031存出保证金41101交易性金融资产51111买入返售金融资产61131应收股利71132应收利息81202应收申购款91221其他应收款二、负债类102001短期借款112101交易性金融负债122111卖出回购金融资产款132204应付赎回款142206应付管理人报酬152207应付托管费162208应付销售服务费172209应付佣金182221应交税费192231应付利息202232应付利润212241其他应付款三、共同类213001证券清算款223101衍生工具233201套期工具24
2、3202被套期项目四、所有者权益类254001实收基金264103本期利润274104利润分配五、损益类286011利息收入296101公允价值变动损益306111投资收益316302其他收入326403管理人报酬336404托管费346406销售服务费356407交易费用366411利息支出376605其他费用386901以前年度损益调整二、基金资产负债表、利润表、所有者权益（基金净值）变动表格式 资产负债表会证基01表编制单位：年 月 日单位： 元资产期末余额年初余额负债和所有者权益期末余额年初余额资 产：负 债：银行存款短期借款结算备付金交易性金融负债存出保证金衍生金融负债交易性金融资产
3、卖出回购金融资产款其中：股票投资应付证券清算款债券投资应付赎回款资产支持证券投资应付管理人报酬衍生金融资产应付托管费买入返售金融资产应付销售服务费应收证券清算款应付佣金应收利息应交税费应收股利应付利息应收申购款应付利润其他资产其他负债负债合计所有者权益：实收基金未分配利润所有者权益合计资产总计负债和所有者权益总计 基金份额净值 元，基金份额总额 份。利润表 会证基02表编制单位： 年 月 单位： 元项 目本期金额上期金额一、收入 1利息收入其中: 存款利息收入 债券利息收入 资产支持证券利息收入 买入返售金融资产收入 2投资收益(损失以”-”号填列)其中: 股票投资收益债券投资收益 基金投资收
4、益 资产支持证券投资收益 衍生工具收益 股利收益3公允价值变动收益（净损失以“-”号填列） 4其他收入二、费用 1管理人报酬 2托管费3销售服务费 4交易费用 5利息支出 其中：卖出回购金融资产支出 6其他费用三、净利润office, branch offices (jurisdiction), risk management, marketing management sector through supervision and inspection found problems, should be assigned the investigators are corrected in a
5、 timely manner. 27th the fifth chapter penalty under any of the following acts, then the relevant provisions to punish the investigators, according to the Bank. To constitute a crime shall be investigated for criminal responsibility: (A) on the business that are not involved in the investigation, is
6、sued a survey. (B) customer credit information are not thorough verification. (Iii) to participate in credit customer survey is not in place, customers and data is incomplete, untrue; he knows bear a counterfeited clients issuing credit. (D) does not provide for due diligence of credit business, pre
7、-loan investigation form, concealing facts or providing false information or should be found in a normal investigation failed to discover the risk factors, lead to the review and approval policy errors, loan risk. (Five) on loan guarantees of survey not in place, not by provides on arrived, and pled
8、ge real for field verification, and assessment, and identification and registration, not according to provides on guarantor of guarantees qualification and guarantees capacity for survey verified, led to guarantees loan lost authenticity, and legitimacy, and effectiveness of; cycle loan business in the of mortgage
