【正文】 tion contractor127 5402工程結(jié)算建造承包商專用engineering settlement exclusively for construction contractor128 5403機械作業(yè)建造承包商專用mechanical operation exclusively for construction contractor新準則英文會計報表：所有者權(quán)益115 4001實收資本paidup capital116 4002資本公積contributed surplus117 4101盈余公積earned surplus119 4103本年利潤profit for the current year120 4104利潤分配allocation of profits121 4201庫存股treasury stock新準則英文會計報表：資產(chǎn)1 1001庫存現(xiàn)金cash on hand2 1002銀行存款bank deposit5 1015其他貨幣資金other monetary capital9 1101交易性金融資產(chǎn)transaction monetary assets11 1121應(yīng)收票據(jù)notes receivable12 1122應(yīng)收賬款A(yù)ccount receivable13 1123預(yù)付賬款account prepaid14 1131應(yīng)收股利dividend receivable15 1132應(yīng)收利息accrued interest receivable21 1231其他應(yīng)收款accounts receivableothers22 1241壞賬準備had debts reserve28 1401材料采購procurement of materials29 1402在途物資materials in transit30 1403原材料raw materials32 1406庫存商品modity stocks33 1407發(fā)出商品goods in transit36 1412包裝物及低值易耗品wrappage and low value and easily wornout articles42 1461存貨跌價準備reserve against stock price declining45 1521持有至到期投資hold investment due46 1522持有至到期投資減值準備hold investment due reduction reserve47 1523可供出售金融資產(chǎn)financial assets available for sale48 1524長期股權(quán)投資longterm stock ownership investment49 1525長期股權(quán)投資減值準備longterm stock ownership investment reduction reserve50 1526投資性房地產(chǎn)investment real eastate51 1531長期應(yīng)收款longterm account receivable52 1541未實現(xiàn)融資收益unrealized financing ine54 1601固定資產(chǎn)permanent assets55 1602累計折舊accumulated depreciation56 1603固定資產(chǎn)減值準備permanent assets reduction reserve57 1604在建工程construction in process58 1605工程物資engineer material59 1606固定資產(chǎn)清理disposal of fixed assets60 1611融資租賃資產(chǎn)租賃專用financial leasing assets exclusively for leasing61 1612未擔保余值租賃專用unguaranteed residual value exclusively for leasing62 1621生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專用productive living assets exclusively for agriculture63 1622生產(chǎn)性生物資產(chǎn)累計折舊農(nóng)業(yè)專用productive living assets accumulated depreciation exclusively for agriculture64 1623公益性生物資產(chǎn)農(nóng)業(yè)專用nonprofit living assets exclusively for agriculture65 1631油氣資產(chǎn)石油天然氣開采專用oil and gas assets exclusively for oil and gas exploitation66 1632累計折耗石油天然氣開采專用accumulated depletion exclusively for oil and gas exploitation67 1701無形資產(chǎn)intangible assets68 1702累計攤銷accumulated amortization69 1703無形資產(chǎn)減值準備intangible assets reduction reserve70 1711商譽business reputation71 1801長期待攤費用longterm deferred expenses72 1811遞延所得稅資產(chǎn)deferred ine tax assets73 1901待處理財產(chǎn)損溢waiting assets profit and loss新準則英文會計報表：共同類112 3101衍生工具derivative tool113 3201套期工具arbitrage tool114 3202被套期項目arbitrage project一、企業(yè)財務(wù)會計報表封面 FINANCIAL REPORT