【正文】 ...................................22 1301 備用金 .................................................................................................................23 1321 代理業(yè)務(wù)資產(chǎn) .......................................................................................................24 1401 材料采購(gòu) ..............................................................................................................26 1402 在途物資 ..............................................................................................................27 1403 原材料 .................................................................................................................27 1404 材料成本差異 .......................................................................................................31 1405 庫(kù)存商品 ..............................................................................................................32 1406 發(fā)出商品 ..............................................................................................................34 1407 商品進(jìn)銷差價(jià) .......................................................................................................35 1408 委托加工物資 .......................................................................................................35 1411 周轉(zhuǎn)材料 ..............................................................................................................37 1412 自制半成品 ..........................................................................................................38 1414 委托代銷商品 .......................................................................................................39 1421 消耗性生物資產(chǎn) ...................................................................................................39 2 1461 融資租賃資產(chǎn) .......................................................................................................41 1471 存貨跌價(jià)準(zhǔn)備 .......................................................................................................41 第二節(jié) 非流動(dòng)資產(chǎn)的核算 ................................................................................................42 1501 持有至 到期投資 ...................................................................................................42 1502 持有至到期投資減值準(zhǔn)備 .....................................................................................45 1503 可供出售金融資產(chǎn) ................................................................................................45 1511 長(zhǎng)期股權(quán)投資 .......................................................................................................48 1512 長(zhǎng)期股權(quán)投資減值準(zhǔn)備 .........................................................................................63 1513 撥付所屬資金 .......................................................................................................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