新會計準(zhǔn)則會計科目表

新會計準(zhǔn)則會計科目表

說明：新準(zhǔn)則是在資產(chǎn)負(fù)債表中沒有了這兩個項目，但是平時可以根據(jù)需要設(shè)置的，待攤費用的期末余額在預(yù)付款項項目核算，預(yù)提費用期末余額在預(yù)收款項項目核算。

一、資產(chǎn)類

11001 庫存現(xiàn)金 cash on hand

21002 銀行存款 bank deposit

51015 其他貨幣資金 other monetary capital

91101 交易性金融資產(chǎn) transaction monetary assets

111121應(yīng)收票據(jù) notes receivable

121122應(yīng)收賬款 account receivable

131123預(yù)付賬款 account prepaid

141131應(yīng)收股利 dividend receivable

151132應(yīng)收利息 accrued interest receivable

211231其他應(yīng)收款 accounts receivable-others

221241壞賬準(zhǔn)備 had debts reserve

281401材料采購 procurement of materials

291402在途物資 materials in transit

301403原材料 raw materials

321406庫存商品 commodity stocks

331407發(fā)出商品 goods in transit

361412包裝物及低值易耗品 wrappage and low value and easily wornoutarticles

421461存貨跌價準(zhǔn)備 reserve against stock price declining

451521持有至到期投資 hold investment due

461522持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve

471523可供出售金融資產(chǎn) financial assets available for sale

481524長期股權(quán)投資 long-term stock ownership investment

491525長期股權(quán)投資減值準(zhǔn)備 long-term stock ownership investment reduction reserve

501526投資性房地產(chǎn) investment realeastate

511531長期應(yīng)收款 long-term account receivable

521541未實現(xiàn)融資收益 unrealized financing income

541601固定資產(chǎn) permanent assets

551602累計折舊 accumulated depreciation

561603固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve

571604在建工程 construction in process

581605工程物資 engineer material

591606固定資產(chǎn)清理 disposal of fixed assets

601611融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing

611612未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing

621621生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture

631622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 agriculture

641623公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture

651631油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation

661632累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation

671701無形資產(chǎn) intangible assets

681702累計攤銷 accumulated amortization

691703無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve

701711商譽 business reputation

711801長期待攤費用 long-term deferred expenses

721811遞延所得稅資產(chǎn) deferred income tax assets

731901待處理財產(chǎn)損溢 waiting assets profit and loss

二、負(fù)債類 debt group

742001短期借款 short-term loan

812101交易性金融負(fù)債 transaction financial liabilities

832201應(yīng)付票據(jù) notes payable

842202應(yīng)付賬款 account payable

852205預(yù)收賬款 item received inadvance

862211應(yīng)付職工薪酬 employee pay payable

872221應(yīng)交稅費 tax payable

882231應(yīng)付股利 dividend payable

892232應(yīng)付利息 interest payable

902241其他應(yīng)付款 other account payable

982411預(yù)計負(fù)債 estimated liabilities

992501遞延收益 deferred income

1002601長期借款 money borrowed for long term

1012602長期債券 long-term bond

1062801長期應(yīng)付款 long-term account payable

1072802未確認(rèn)融資費用 unacknowledged financial charges

1082811專項應(yīng)付款 special accounts payable

1092901遞延所得稅負(fù)債 deferred income tax liabilities

三、共同類

1123101衍生工具 derivative tool

1133201套期工具 arbitrage tool

1143202被套期項目 arbitrage project

四、所有者權(quán)益類

1154001實收資本 paid-up capital

1164002資本公積 contributed surplus

1174101盈余公積 earned surplus

1194103本年利潤 profit for the current year

1204104利潤分配 allocation of profits

1214201庫存股 treasury stock

五、成本類

1225001生產(chǎn)成本 production cost

1235101制造費用 cost of production

1245201勞務(wù)成本 service cost

1255301研發(fā)支出 research and development expenditures

1265401工程施工 建造承包商專用 engineering construction exclusively forconstruction contractor

1275402工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor

1285403機械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor

六、損益類

1296001主營業(yè)務(wù)收入 main business income

1306011利息收入 金融共用 interest income financial sharing

1356051其他業(yè)務(wù)收入 other business income

1366061匯兌損益 金融專用 exchange gain or loss exclusively for finance

1376101公允價值變動損益 sound value flexible loss and profit

1386111投資收益 income on investment

1426301營業(yè)外收入 nonrevenue receipt

1436401主營業(yè)務(wù)成本 main business cost

1446402其他業(yè)務(wù)支出 other business expense

1456405營業(yè)稅金及附加 business tariff and annex

1466411利息支出 金融共用 interest expense financial sharing

1556601銷售費用 marketing cost

1566602管理費用 managing cost

1576603財務(wù)費用 financial cost

1586604勘探費用 exploration expense

1596701資產(chǎn)減值損失 loss from asset devaluation

1606711營業(yè)外支出 nonoperating expense

1616801所得稅 income tax

1626901以前年度損益調(diào)整 prior year profit and loss adjustment。

[新會計準(zhǔn)則會計科目表]

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