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1、新准则英文会计报表：成本122 5001生产成本production cost123 5101制造费用cost of production124 5201劳务成本service cost125 5301研发支出research and development expenditures126 5401工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402工程结算建造承包商专用engineering settlement exclusively for construction cont
2、ractor128 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 capital116 4002资本公积contributed surplus117 4101盈余公积earned surplus119 4103本年利润profit for the current year120 4104利润分配allocation of profits121 4201库存股treasury stock新准则英文会计报表：资产1 1001库
3、存现金cash on hand2 1002银行存款bank deposit5 1015其他货币资金other monetary capital9 1101交易性金融资产transaction monetary assets11 1121应收票据notes receivable12 1122应收账款Account receivable13 1123预付账款account prepaid14 1131应收股利dividend receivable15 1132应收利息accrued interest receivable21 1231其他应收款accounts receivable-others2
4、2 1241坏账准备had debts reserve28 1401材料采购procurement of materials29 1402在途物资materials in transit30 1403原材料raw materials32 1406库存商品commodity stocks33 1407发出商品goods in transit36 1412包装物及低值易耗品wrappage and low value and easily wornout articles42 1461存货跌价准备reserve against stock price declining45 1521持有至到期投资
5、hold investment due46 1522持有至到期投资减值准备hold investment due reduction reserve47 1523可供出售金融资产financial assets available for sale48 1524长期股权投资long-term stock ownership investment49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526投资性房地产investment real eastate51 1531长期应收款long-ter
6、m account receivable52 1541未实现融资收益unrealized financing income54 1601固定资产permanent assets55 1602累计折旧accumulated depreciation56 1603固定资产减值准备permanent assets reduction reserve57 1604在建工程construction in process58 1605工程物资engineer material59 1606固定资产清理disposal of fixed assets60 1611融资租赁资产租赁专用financial le
7、asing assets exclusively for leasing61 1612未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621生产性生物资产农业专用productive living assets exclusively for agriculture63 1622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623公益性生物资产农业专用non-profit
8、 living assets exclusively for agriculture65 1631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701无形资产intangible assets68 1702累计摊销accumulated amortization69 1703无形资产减值准备intangible assets r
9、eduction reserve70 1711商誉business reputation71 1801长期待摊费用long-term deferred expenses72 1811递延所得税资产deferred income tax assets73 1901待处理财产损溢waiting assets profit and loss新准则英文会计报表：共同类112 3101衍生工具derivative tool113 3201套期工具arbitrage tool114 3202被套期项目arbitrage project一、企业财务会计报表封面 FINANCIAL REPORT COVER
10、报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Imp
11、airment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable
12、 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from c
13、ustomer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted l
14、oan receivable 长期债权投资 Long-term debt investment 长期投资合计 Total for long-term investment 减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investm
15、ent 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：累计折旧 Less: Accumulated Depreciation 固定资产净值 Net bal 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBV of fixed assets 工程物资 Material holds for construction of fixed assets 在建工程 Construction in progress 减：在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progre
