新准则英文会计报表汇编.doc

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1、新准则英文会计报表：成本1225001生产成本productioncost1235101制造费用costofproduction1245201劳务成本servicecost1255301研发支出researchanddevelopmentexpenditures1265401工程施工建筑承包商专用engineeringconstructionexclusivelyforconstructioncontractor1275402工程结算建筑承包商专用engineeringsettlementexcl

2、usivelyforconstructioncontractor1285403机械作业建筑承包商专用mechanicaloperationexclusivelyforconstructioncontractor新准则英文会计报表：所有者权益1154001实收资本paid-upcapital1164002资本公积contributedsurplus1174101盈余公积earnedsurplus29/291194103本年利润profitforthecurrentyear1204104利润分配all

3、ocationofprofits1214201库存股treasurystock新准则英文会计报表：资产11001库存现金cashonhand21002银行存款bankdeposit51015其他货币资金othermonetarycapital91101交易性金融资产transactionmonetaryassets111121应收票据notesreceivable121122应收账款Accountreceivable131123预付账款accountprepaid141131应收股利dividen

4、dreceivable151132应收利息accruedinterestreceivable211231其他应收款accountsreceivable-others221241坏账预备haddebtsreserve281401材料采购procurementofmaterials291402在途物资materialsintransit301403原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransit361412包装物及低值易耗

5、品wrappageandlowvalueand29/29easilywornoutarticles421461存货跌价预备reserveagainststockpricedeclining451521持有至到期投资holdinvestmentdue461522持有至到期投资减值预备holdinvestmentduereductionreserve471523可供出售金融资产financialassetsavailableforsale481524长期股权投资long-termstockowners

6、hipinvestment491525长期股权投资减值预备long-termstockownershipinvestmentreductionreserve501526投资性房地产investmentrealeastate511531长期应收款long-termaccountreceivable521541未实现融资收益unrealizedfinancingincome541601固定资产permanentassets551602累计折旧accumulateddepreciation561603固

7、定资产减值预备permanentassetsreductionreserve571604在建工程constructioninprocess581605工程物资engineermaterial591606固定资产清理disposaloffixedassets601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing29/29611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasi

8、ng621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture651631油气资产石油天然气开采专用oil