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
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]
