【正文】 ...... 49 . 增值稅 .................................................................................................................. 50 . 集團(tuán)內(nèi)部資金往來 ................................................................................................. 51 . 專項(xiàng)應(yīng)付款 ........................................................................................................... 53 . 政府補(bǔ)助 ............................................................................................................... 54 . 專項(xiàng)儲(chǔ)備 ............................................................................................................... 55 2. 第二章投資活動(dòng) ..................................................................................................................... 57 . 金融資產(chǎn)投資 ................................................................................................................. 57 . 交易性金融資產(chǎn) .................................................................................................... 57 . 持有至到期投資 .................................................................................................... 58 . 可供出售的金融資產(chǎn) ............................................................................................. 59 . 短期投資之間轉(zhuǎn)換 ................................................................................................. 61 . 長(zhǎng)期股權(quán)投資 ................................................................................................................. 63 . 同一控制下合并長(zhǎng)期股權(quán)投資 ............................................................................... 63 . 非同一控制下合并長(zhǎng)期股權(quán)投資 ............................................................................ 66 . 非企業(yè)合并長(zhǎng)期股權(quán)投資 ...................................................................................... 67 . 長(zhǎng)期股權(quán)投資的后續(xù)計(jì)量 ...................................................................................... 68 . 固定資產(chǎn)投資 ................................................................................................................. 71 . 初始計(jì)量 ............................................................................................................... 71 . 在建工程 ............................................................................................................... 73 . 固定資產(chǎn)折舊 ........................................................................................................ 76 . 固定資產(chǎn)減值 ........................................................................................................ 77 . 固定資產(chǎn)處置 ........................................................................................................ 78 . 投資性房地產(chǎn) ................................................................................................................. 79 . 初始計(jì)量 ............................................................................................................... 79 . 后續(xù)計(jì)量 ............................................................................................................... 81 . 轉(zhuǎn)化為自有固定資產(chǎn)或無形資產(chǎn) ............................................................................ 83 . 處置 ...................................................................................................................... 84 . 無形資產(chǎn) ........................................................................................................................ 85 . 初始計(jì)量 ............................................................................................................... 85 . 研發(fā)支出 ............................................................................................................... 86 . 無形資產(chǎn)攤銷 ........................................................................................................ 86 . 計(jì)提減值 ............................................................................................................... 87 . 處置 ...................................................................................................................... 88 3. 第三章籌資活動(dòng) ..................................................................................................................... 88 . 實(shí)收資本或股本 .............................................................................................................. 88 . 接收投資 ............................................................................................................... 88 . 減資 ...................................................................................................................... 89 . 短期借款 ........................................................................................................................ 89 . 取 得 ...................................................................................................................... 90 . 支付利息 ............................................................................................................... 90 . 還款 ...................................................................................................................... 90 . 長(zhǎng)期借款 ........................................................................................................................ 90 . 取得 ...................................................................................................................... 90 . 計(jì)提利息 ............................................................................................................... 91 . 還款 ...................................................................................................................... 91 . 債券 ............................................................................................................................... 91 . 債券發(fā)行 ............................................................................................................... 92 . 計(jì)提利息 ............................................................................................................... 92 . 償還債券 ..................................