【正文】 ..................................................................63 1521 投資性房地產(chǎn) .......................................................................................................64 1522 投資性房地產(chǎn)累計(jì)折舊 .........................................................................................67 1523 投資性房地產(chǎn)減值準(zhǔn)備 .........................................................................................67 1531 長(zhǎng)期應(yīng)收款 ..........................................................................................................67 1532 未實(shí)現(xiàn)融資收益 ...................................................................................................68 1601 固定資產(chǎn) ..............................................................................................................69 1602 累計(jì)折舊 ..............................................................................................................75 1603 固定資產(chǎn)減值準(zhǔn)備 ................................................................................................77 1604 在建工程 ..............................................................................................................77 1605 工程物資 ..............................................................................................................81 1606 固定資產(chǎn)清理 .......................................................................................................83 1608 臨時(shí)設(shè)施 ..............................................................................................................84 1609 臨時(shí)設(shè)施清理 .......................................................................................................84 1611 未擔(dān)保余值 ..........................................................................................................85 1621 生產(chǎn)性生物資產(chǎn) ...................................................................................................86 1622 生產(chǎn)性生物資產(chǎn)累計(jì)折舊 .....................................................................................86 1701 無(wú)形資產(chǎn) ..............................................................................................................86 1702 累計(jì)攤銷 ..............................................................................................................91 1703 無(wú)形資產(chǎn)減值準(zhǔn)備 ................................................................................................92 1711 商譽(yù) .....................................................................................................................93 1712 商譽(yù)減值準(zhǔn)備 .......................................................................................................93 1801 長(zhǎng)期待攤費(fèi)用 .......................................................................................................93 1811 遞延所得稅資產(chǎn) ...................................................................................................94 1901 待處理財(cái)產(chǎn)損溢 ...................................................................................................96 1902 內(nèi)部往來(lái) ..............................................................................................................96 第四章 負(fù)債的核算 ...........................................................................................................97 第一節(jié) 流動(dòng)負(fù)債的核算 ....................................................................................................97 2020 短期借款 ..............................................................................................................97 2101 交易性金融負(fù)債 ...................................................................................................98 2201 應(yīng)付票據(jù) ..............................................................................................................99 2202 應(yīng)付賬 款 ............................................................................................................ 100 2203 預(yù)收賬款 ............................................................................................................ 102 2211 應(yīng)付職工薪酬 ..................................................................................................... 102 2221 應(yīng)交稅費(fèi) ............................................................................................................ 106 3 2231 應(yīng)付利息 ............................................................................................................ 114 2232 應(yīng)付股利 ............................................................................................................ 115 2241 其他應(yīng)付款 ........................................................................................................ 115 2314 代理業(yè)務(wù)負(fù)債 ..................................................................................................... 117 2401 遞延收益 ............................................................................................................ 118 第二節(jié) 非流動(dòng)負(fù)債的核算 .............................................................................................. 119 2501 長(zhǎng)期借款 ............................................................................................................ 119 2502 應(yīng)付債券 ............................................................................................................ 120 2701 長(zhǎng)期應(yīng)付款 ........................................................................................................ 122 2702 未確認(rèn)融資費(fèi)用 ................................................................................................. 123 2711 專項(xiàng)應(yīng)付款 ........................................................................................................ 124 2801 預(yù)計(jì)負(fù)債 ............................................................................................................ 125 2901 遞延所得稅負(fù)債 ................................................................................................. 126 2902 上級(jí)撥入資金 ..................................................................................................... 127 第五章 共同類核算 ..............................