新准则英文会计报表(14页).docVIP

新准则英文会计报表：成本 122 5001生产成本production cost 123 5101制造费用cost of production 124 5201劳务成本service cost 125 5301研发支出research and development expenditures 126 5401工程施工建造承包商专用engineering construction exclusively for construction contractor 127 5402工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403机械作业建造承包商专用mechanical operation exclusively for construction contractor 新准则英文会计报表：所有者权益 115 4001实收资本paid-up capital 116 4002资本公积contributed surplus 117 4101盈余公积earned surplus 119 4103本年利润profit for the current year 120 4104利润分配allocation of profits 121 4201库存股treasury stock 新准则英文会计报表：资产 1 1001库存现金cash on hand 2 1002银行存款bank deposit 5 1015其他货币资金other monetary capital 9 1101交易性金融资产transaction monetary assets 11 1121应收票据notes receivable 12 1122应收账款Account receivable 13 1123预付账款account prepaid 14 1131应收股利dividend receivable 15 1132应收利息accrued interest receivable 21 1231其他应收款accounts receivable-others 22 1241坏账准备had debts reserve 28 1401材料采购procurement of materials 29 1402在途物资materials in transit 30 1403原材料raw materials 32 1406库存商品commodity stocks 33 1407发出商品goods in transit 36 1412包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461存货跌价准备reserve against stock price declining 45 1521持有至到期投资hold investment due 46 1522持有至到期投资减值准备hold investment due reduction reserve 47 1523可供出售金融资产financial assets available for sale 48 1524长期股权投资long-term stock ownership investment 49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526投资性房地产investment real eastate 51 1531长期应收款long-term account receivable 52 1541未实现融资收益unrealized financing income 54 1601固定资产permanent assets 55 1602累计折旧accumulated depreciation 56 1603固定资产减值准备permanent assets reduction reserve 57 1604在建工程construction in process 58 1605工程物资engineer material 59 1606固定资产清理disposal of fixed assets 60 1611融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621生产性生物资产农业专用productive living assets exc