神华集团有限责任公司会计核算方法第1章资产.pdf

目 录 第 1 章 资 产 1-1 1.1 流动资产 ···········································································1-1 1.1.1 货币资金 ·········································································1-1 1.1.2 短期投资 ······································································· 1-12 1.1.3 短期投资跌价准备 ··························································· 1-18 1.1.4 应收及预付款项 ······························································ 1-20 1.1.5 存货 ·············································································· 1-41 1.1.6 待摊费用 ······································································· 1-73 1.2 长期投资 ········································································· 1-74 1.2.1 长期股权投资 ································································· 1-74 1.2.2 长期债权投资 ································································· 1-85 1.2.3 长期投资减值准备 ··························································· 1-92 1.2.4 委托贷款 ······································································· 1-96 1.3 固定资产 ········································································· 1-97 1.3.1 固定资产 ······································································· 1-98 1.3.2 累计折旧 ····································································· 1-109 1.3.3 经营租入固定资产改良 ·················································· 1-112 1.3.4 固定资产减值准备 ························································· 1-112 1.3.5 固定资产清理 ······························································· 1-115 1.3.6 工程物资 ····································································· 1-117 1-1 1.3.7 在建工程 ····································································· 1-120 1.3.8 在建工程减值准备 ···········