新会计准则会计科目表

新会计准则会计科目表

说明：新准则是在资产负债表中没有了这两个项目，但是平时可以根据需要设置的，待摊费用的期末余额在预付款项项目核算，预提费用期末余额在预收款项项目核算。

一、资产类

11001 库存现金 cash on hand

21002 银行存款 bank deposit

51015 其他货币资金 other monetary capital

91101 交易性金融资产 transaction monetary assets

111121应收票据 notes receivable

121122应收账款 account receivable

131123预付账款 account prepaid

141131应收股利 pidend receivable

151132应收利息 accrued interest receivable

211231其他应收款 accounts receivable-others

221241坏账准备 had debts reserve

281401材料采购 procurement of materials

291402在途物资 materials in transit

301403原材料 raw materials

321406库存商品 commodity stocks

331407发出商品 goods in transit

361412包装物及低值易耗品 wrappage and low value and easily wornoutarticles

421461存货跌价准备 reserve against stock price declining

451521持有至到期投资 hold investment due

461522持有至到期投资减值准备 hold investment due reduction reserve

471523可供出售金融资产 financial assets available for sale

481524长期股权投资 long-term stock ownership investment

491525长期股权投资减值准备 long-term stock ownership investment reduction reserve

501526投资性房地产 investment realeastate

511531长期应收款 long-term account receivable

521541未实现融资收益 unrealized financing income

541601固定资产 permanent assets

551602累计折旧 accumulated depreciation

561603固定资产减值准备permanent assets reduction reserve

571604在建工程 construction in process

581605工程物资 engineer material

591606固定资产清理 disposal of fixed assets

601611融资租赁资产 租赁专用 financial leasing assets exclusively for leasing

611612未担保余值 租赁专用 unguaranteed residual value exclusively for leasing

621621生产性生物资产 农业专用 productive living assets exclusively for agriculture

631622生产性生物资产累计折旧 农业专用productive living assets accumulated depreciation exclusively for agriculture

641623公益性生物资产 农业专用 non-profit living assets exclusively for agriculture

651631油气资产 石油天然气开采专用 oil and

gas assets exclusively for oil and gas exploitation

661632累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation

671701无形资产 intangible assets

681702累计摊销 accumulated amortization

691703无形资产减值准备 intangible assets reduction reserve

701711商誉 business reputation

711801长期待摊费用 long-term deferred expenses

721811递延所得税资产 deferred income tax assets

731901待处理财产损溢 waiting assets profit and loss

二、负债类 debt group

742001短期借款 short-term loan

812101交易性金融负债 transaction financial liabilities

832201应付票据 notes payable

842202应付账款 account payable

852205预收账款 item received inadvance

862211应付职工薪酬 employee pay payable

872221应交税费 tax payable

882231应付股利 pidend payable

892232应付利息 interest payable

902241其他应付款 other account payable

982411预计负债 estimated liabilities

992501递延收益 deferred income

1002601长期借款 money borrowed for long term

1012602长期债券 long-term bond

1062801长期应付款 long-term account payable

1072802未确认融资费用 unacknowledged financial charges

1082811专项应付款 special accounts payable

1092901递延所得税负债 deferred income tax liabilities

三、共同类

1123101衍生工具 derivative tool

1133201套期工具 arbitrage tool

1143202被套期项目 arbitrage project

四、所有者权益类

1154001实收资本 paid-up capital

1164002资本公积 contributed surplus

1174101盈余公积 earned surplus

1194103本年利润 profit for the current year

1204104利润分配 allocation of profits

1214201库存股 treasury stock

五、成本类

1225001生产成本 production cost

1235101制造费用 cost of production

1245201劳务成本 service cost

1255301研发支出 research and development expenditures

1265401工程施工 建造承包商专用 engineering construction exclusively forconstruction contractor

1275402工程结算 建造承包商专用 engineering settlement exclusively for construction contractor

1285403机械作业 建造承包商专用 mechanical operation exclusively for construction contractor

六、损益类

1296001主营业务收入 main business income

1306011利息收入 金融共用 interest income financial sharing

1356051其他业务收入 other business income

1366061汇兑损益 金融专用 exchange gain or loss exclusively for finance

1376101公允价值变动损益 sound value flexible loss and profit

1386111投资收益 income on investment

1426301营业外收入 nonrevenue receipt

1436401主营业务成本 main business cost

1446402其他业务支出 other business expense

1456405营业税金及附加 business tariff and annex

1466411利息支出 金融共用 interest expense financial sharing

1556601销售费用 marketing cost

1566602管理费用 managing cost

1576603财务费用 financial cost

1586604勘探费用 exploration expense

1596701资产减值损失 loss from asset devaluation

1606711营业外支出 nonoperating expense

1616801所得税 income tax

1626901以前年度损益调整 prior year profit and loss adjustment。

[新会计准则会计科目表]