【正文】 ...........................................................................................41 第二節(jié) 非流動資產(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備 .....................................................................................45 1503 可供出售金融資產(chǎn) ................................................................................................45 1511 長期股權投資 .......................................................................................................48 1512 長期股權投資減值準備 .........................................................................................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)累計折舊 .........................................................................................67 1523 投資性房地產(chǎn)減值準備 .........................................................................................67 1531 長期應收款 ..........................................................................................................67 1532 未實現(xiàn)融資收益 ...................................................................................................68 1601 固定資產(chǎn) ..............................................................................................................69 1602 累計折舊 ..............................................................................................................75 1603 固定資產(chǎn)減值準備 ................................................................................................77 1604 在建工程 ..............................................................................................................77 1605 工程物資 ..............................................................................................................81 1606 固定資產(chǎn)清理 .......................................................................................................83 1608 臨時設施 ..............................................................................................................84 1609 臨時設施清理 .......................................................................................................84 1611 未擔保余值 ..........................................................................................................85 1621 生產(chǎn)性生物資產(chǎn) ...................................................................................................86 1622 生產(chǎn)性生物資產(chǎn)累計折舊 .....................................................................................86 1701 無形資產(chǎn) ..............................................................................................................86 1702 累計攤銷 ..............................................................................................................91 1703 無形資產(chǎn)減值準備 ................................................................................................92 1711 商譽 .....................................................................................................................93 1712 商譽減值準備 .......................................................................................................93 1801 長期待攤費用 .......................................................................................................93 1811 遞延所得稅資產(chǎn) ...................................................................................................94 1901 待處理財產(chǎn)損溢 ...................................................................................................96 1902 內(nèi)部往來 ..............................................................................................................96 第四章 負債的核算 ...........................................................................................................97 第一節(jié) 流動負債的核算 ....................................................................................................97 2020 短期借款 ..............................................................................................................97 2101 交易性金融負債 ...................................................................................................98 2201 應付票據(jù) ..............................................................................................................99 2202 應付賬 款 ............................................................................................................ 100 2203 預收賬款 ............................................................................................................ 102 2211 應付職工薪酬 ..................................................................................................... 102 2221 應交稅費 ............................................................................................................ 106 3 2231 應付利息 ............................................................................................................ 114 2232 應付股利 ............................................................................................................ 115 2241 其他應付款 ........................................................................................................ 115 2314 代理業(yè)務負債 ..................................................................................................... 117 2401 遞延收益 ............................................................................................................ 118 第二節(jié) 非流動負債的核算 .............................................................................................. 119 2501 長期借款 ............................................................................................................ 119 2502 應付債券 ...................................................