ABIAC000-2 AR BS 20090331.doc

Description of the accounts 会计科目摘要 Account # Account Name Link Guidance Description 100000 100900 LAND (OWNED)（自有）土地 (Cost) （成本） (Impairm) （减值） Includes the land held : 包括所持有的土地： for use in the production or supply of goods or services; 用于生产或提供商品或提供服务中； for rental to others; 用于出租 for administrative purposes; and 用于管理目的；以及 associated with commercial buildings (pubs, restaurants etc.). 与商业建筑物（酒吧，饭店等）有关。 101000 101900 BUILDINGS (OWNED) 建筑物（自有） (Cost) （成本） (DeprImp) （折旧与减值） Comprised of : 包括： owned industrial buildings; 自有工业用建筑物 office buildings; 办公建筑 storage facilities; 存储设施 road works and the parking lots associated with the buildings. 与建筑物有关的道路工程和停车场 105000 105900 PLANT EQUIPMENT (OWNED) 厂房和设备（自有） (Cost) （成本） (DeprImp) （折旧与减值） Includes : 包括 owned brewing equipment; 自有酿造设备 filling equipment; 填注设备 storage equipment and drillings (wells); 存储设备和凿（井）设备 strategic spare parts. These are essentially big value spare parts that are essential for the on-going operation of the production. 战略备用件。这些基本上是高价值备件，对于生产的连续进行是必需的。 106000 106900 returnable packaging 可回收包装物 (Cost) （成本） (DeprImp) （折旧与减值） Comprised of owned : 包括自有的 cellar beer tanks; 酒窖式酒罐 kegs; 酒桶 crates; 条箱 bottles; 酒瓶 pallets. 货盘 107000 Plant equipment (owned): deferred government grants对自有厂房，设备取得的政府补贴（中国不适用） On this account you need to report the amount of government grants received as support for an investment in property, plant and equipment. The amount needs to be depreciated based on the useful life of the related asset as a credit on the related depreciation expense account. 110000 110900 Furniture vehicles家具与车辆 (Cost) （成本） (DeprImp) （折旧与减值） Includes owned: 包括自有的 office furniture; 办公家具 vehicles for shipping; 运输车辆 vehicles for commercial use; and 商业用途的车辆；以及 owned company cars. 自有公司汽车 111000 111900 Other assets used by customers由客户使用的其它资产 (Cost) （成本） (DeprImp) （折旧与减值） Error! Reference source not found. Includes: 包括 buildings held for commercial, beer-related use (pubs