个体工商户会计制度财报

{
    "header": {//表头
        "zlbsxlDm": "ZL1001052", //个体工商户会计制度财务报表
        "nsrsbh": "9111010676xxxxxx4H",//纳税人识别号
        "nsrmc": "北京XXX公司",//纳税人名称
        "ssqq": "2025-10-01",//所属期起
        "ssqz": "2025-12-31"//所属期止
    },
    "body": {//表体
        "sygtgshzcfzb": { //适用个体工商户资产负债表 金额类型必须保留两位
            "sygtgshzcfzbGrid": { //适用个体工商户资产负债表主表
                "sygtgshzcfzbGridlb": [
                    {
                        "zcje1": "0.00", //资产金额
                        "qyxmmc": "借入款项", //企业项目名称
                        "zcxmmc": "现金", //资产项目名称
                        "ewbhxh": "1", //二维表行序号
                        "fzqyje": "1.00" //负债企业金额 
                    }, {
                        "zcje1": "2.00",
                        "qyxmmc": "应付款项",
                        "zcxmmc": "银行存款",
                        "ewbhxh": "2",
                        "fzqyje": "3.00"
                    }, {
                        "zcje1": "4.00",
                        "qyxmmc": "应付工资",
                        "zcxmmc": "应收款项",
                        "ewbhxh": "3",
                        "fzqyje": "5.00"
                    }, {
                        "zcje1": "6.00",
                        "qyxmmc": "未交税金",
                        "zcxmmc": "存货",
                        "ewbhxh": "4",
                        "fzqyje": "7.00"
                    }, {
                        "zcje1": "8.00",
                        "qyxmmc": "负债合计",
                        "zcxmmc": "待摊费用",
                        "ewbhxh": "5",
                        "fzqyje": "9.00"
                    }, {
                        "zcje1": "10.00",
                        "zcxmmc": "待处理财产损失",
                        "ewbhxh": "6"
                    }, {
                        "zcje1": "11.00",
                        "zcxmmc": "固定资产原价",
                        "ewbhxh": "7"
                    }, {
                        "zcje1": "12.00",
                        "qyxmmc": "业主权益",
                        "zcxmmc": "减：累计折旧",
                        "ewbhxh": "8"
                    }, {
                        "zcje1": "13.00",
                        "qyxmmc": "业主投资",
                        "zcxmmc": "固定资产净值",
                        "ewbhxh": "9",
                        "fzqyje": "14.00"
                    }, {
                        "zcje1": "15.00",
                        "qyxmmc": "减：应弥补的亏损",
                        "zcxmmc": "固定资产清理",
                        "ewbhxh": "10",
                        "fzqyje": "16.00"
                    }, {
                        "zcje1": "17.00",
                        "qyxmmc": "留存利润",
                        "zcxmmc": "在建工程",
                        "ewbhxh": "11",
                        "fzqyje": "18.00"
                    }, {
                        "zcje1": "19.00",
                        "qyxmmc": "业主权益合计",
                        "zcxmmc": "无形资产",
                        "ewbhxh": "12",
                        "fzqyje": "20.00"
                    }, {
                        "zcje1": "21.00",
                        "qyxmmc": "负债及业主权益总计",
                        "zcxmmc": "资产总计",
                        "ewbhxh": "13",
                        "fzqyje": "22.00"
                    }
                ]
            }
        },
        "sygtgshlclrb": { //适用个体工商户留存利润表
            "bnyssd": "23.00", //本年应税所得
            "grsdsse": "24.00", //减：个人所得税
            "shlzfy": "25.00", //    税后列支费用
            "zryqks": "26.00", //    转入逾期亏损
            "nclclr": "27.00", //加：年初留存利润
            "nmlclr": "28.00" //年末留存利润
        },
        "sygtgshyssdb": { //适用个体工商户应税所得表
            "yysr": "29.00", //营业收入
            "yyzj": "30.00", //减：营业税金
            "yycb": "31.00", //营业成本
            "yyfy": "32.00", //营业费用
            "yywsz": "33.00", //营业外收支(净收益以"－"号表示)
            "bnjysd": "34.00", //本年经营所得(如为经营亏损以"－"号表示)
            "ymbdyqndks": "35.00", //减：应弥补的以前年度亏损
            "bnyssd": "36.00", //本年应税所得(如为亏损以"－"号表示)
        }
    }
}