【正文】 ..............................................................................................................................7第二部分主要會(huì)計(jì)政策與會(huì)計(jì)估計(jì).................................................................................10第1 章貨幣資金................................................................................................................................10第2 章短期投資................................................................................................................................10第3 章應(yīng)收及預(yù)付款項(xiàng).................................................................................................................14第4 章存貨...........................................................................................................................................20第5 章長(zhǎng)期投資................................................................................................................................30第6 章委托貸款................................................................................................................................43第7 章固定資產(chǎn)................................................................................................................................44第8 章在建工程................................................................................................................................63第9 章無形資產(chǎn)................................................................................................................................68第10 章長(zhǎng)期待攤費(fèi)用....................................................................................................................75第11 章稅項(xiàng)........................................................................................................................................77第12 章應(yīng)付債券...............................................................................................................................79第13 章?lián)芸?、補(bǔ)貼、補(bǔ)償及接受捐贈(zèng)...............................................................................80第14 章員工薪酬及福利...............................................................................................................83第15 章所有者權(quán)益.........................................................................................................................87第16 章收入........................................................................................................................................89第17 章成本及期間費(fèi)用...............................................................................................................99第18 章研究及開發(fā)費(fèi)用.............................................................................................................1033第19 章所得稅費(fèi)用.....................................................................................................................104第20 章利潤(rùn)及利潤(rùn)分配.............................................................................................................111第21 章現(xiàn)金和現(xiàn)金等價(jià)物.......................................................................................................112第22 章外幣業(yè)務(wù).............................................................................................................................113第23 章借款費(fèi)用.............................................................................................................................117第24 章或有事項(xiàng).............................................................................................................................122第25 章承諾事項(xiàng).............................................................................................................................124第26 章租賃......................................................................................................................................125第27 章債務(wù)重組.............................................................................................................................131第28 章非貨幣性交易..................................................................................................................138第29 章會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更及會(huì)計(jì)差錯(cuò)更正..................................................142第30 章資產(chǎn)負(fù)債表日后事項(xiàng)..................................................................................................148第31 章關(guān)聯(lián)方關(guān)系及其交易..................................................................................................153第32 章財(cái)務(wù)報(bào)告的結(jié)賬方法及批準(zhǔn)、報(bào)出程序........................................................155第33 章合并會(huì)計(jì)報(bào)表..................................................................................................................156第34 章中期報(bào)告.............................................................................................................................168第三部分會(huì)計(jì)科目使用說明...................................................................................................176一、會(huì)計(jì)科目總說明.......................................................................................................................176二、資產(chǎn)類科目使用說明............................................................................................................176三、負(fù)債類科目使用說明............................................................................................................269四、所有者權(quán)益類科目使用說明............................................................................................305五、損益類科目使用說明............................................................................................................315第四部分財(cái)務(wù)報(bào)告及編制說明...........................................................................................394一、財(cái)務(wù)報(bào)告說明及相關(guān)要求..................................................................................................394二、會(huì)計(jì)報(bào)表種類和格式............................................................................................................3944三、會(huì)計(jì)報(bào)表編制說明.................................................................................................................396四、會(huì)計(jì)報(bào)表附注編制說明...........................................................................................