新准则英文会计报表

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 exclusively for agriculture

63 1622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture

64 1623公益性生物资产农业专用non-profit living assets exclusively for agriculture

65 1631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation

66 1632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation

67 1701无形资产intangible assets

68 1702累计摊销accumulated amortization

69 1703无形资产减值准备intangible assets reduction reserve