2008年注册会计师英语资料-资产减值准备明细表

资产减值准备明细表 statement of provision for impairment of assets 编制单位： 年度 单位：元 prepared by: period: monetary unit: rmb yuan 项 目 年初余额 本年增加数 本年转回数 年末余额 item beginning balance increase for current year reversal for current year ending balance 一、坏账准备合计 i. total amounts of bad debts provided 其中：应收账款 including: accounts receivable 其他应收款 other receivables 二、短期投资跌价准备合计 ii. total amounts of short-term 其中：股票投资 including: stock investment 债券投资 bond investment 三、存货跌价准备合计 ⅲ . total amounts of inventory write-down provided 其中：库存商品 including: goods on hand 原材料 raw materials 四、长期投资减值准备合计 iv. total amounts provided for impairment of long-term investments 其中：长期股权投资 including: long-term equity investment 长期债权投资 long-term debt investment 五、固定资产减值准备合计 v. total amounts provided for impairment of fixed assets 其中：房屋、建筑物 including: buildings and structures 机器设备 equipment and machinery 六、无形资产减值准备 vi. provision for impairment of intangible assets 其中：专利权 including: patent 商标权 trade marks 七、在建工程减值准备 vii. provision for impairment 八、委托贷款减值准备 viii. provision for impairment of designated loan receivable

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