新會(huì)計(jì)準(zhǔn)則會(huì)計(jì)科目表
新會(huì)計(jì)準(zhǔn)則會(huì)計(jì)科目表
說(shuō)明：新準(zhǔn)則是在資產(chǎn)負(fù)債表中沒(méi)有了這兩個(gè)項(xiàng)目，但是平時(shí)可以根據(jù)需要設(shè)置的，待攤費(fèi)用的期末余額在預(yù)付款項(xiàng)項(xiàng)目核算，預(yù)提費(fèi)用期末余額在預(yù)收款項(xiàng)項(xiàng)目核算。
一、資產(chǎn)類
11001 庫(kù)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(gòu) procurement of materials
291402在途物資 materials in transit
301403原材料 raw materials
321406庫(kù)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(jià)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(zhǎng)期股權(quán)投資 long-term stock ownership investment
491525長(zhǎng)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(zhǎng)期應(yīng)收款 long-term account receivable
521541未實(shí)現(xiàn)融資收益 unrealized financing income
541601固定資產(chǎn) permanent assets
551602累計(jì)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(jì)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(kāi)采專用 oil and gas assets exclusively for oil and gas exploitation
661632累計(jì)折耗 石油天然氣開(kāi)采專用 accumulated depletion exclusively for oil and gas exploitation
671701無(wú)形資產(chǎn) intangible assets
681702累計(jì)攤銷 accumulated amortization
691703無(wú)形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve
701711商譽(yù) business reputation
711801長(zhǎng)期待攤費(fèi)用 long-term deferred expenses
721811遞延所得稅資產(chǎn) deferred income tax assets
731901待處理財(cái)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(fèi) 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(jì)負(fù)債 estimated liabilities
992501遞延收益 deferred income
1002601長(zhǎng)期借款 money borrowed for long term
1012602長(zhǎng)期債券 long-term bond
1062801長(zhǎng)期應(yīng)付款 long-term account payable
1072802未確認(rèn)融資費(fèi)用 unacknowledged financial charges
1082811專項(xiàng)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(xiàng)目 arbitrage project
四、所有者權(quán)益類
1154001實(shí)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(rùn) profit for the current year
1204104利潤(rùn)分配 allocation of profits
1214201庫(kù)存股 treasury stock
五、成本類
1225001生產(chǎn)成本 production cost
1235101制造費(fèi)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(jī)械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor
六、損益類
1296001主營(yíng)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(jià)值變動(dòng)損益 sound value flexible loss and profit
1386111投資收益 income on investment
1426301營(yíng)業(yè)外收入 nonrevenue receipt
1436401主營(yíng)業(yè)務(wù)成本 main business cost
1446402其他業(yè)務(wù)支出 other business expense
1456405營(yíng)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(fèi)用 marketing cost
1566602管理費(fèi)用 managing cost
1576603財(cái)務(wù)費(fèi)用 financial cost
1586604勘探費(fèi)用 exploration expense
1596701資產(chǎn)減值損失 loss from asset devaluation
1606711營(yíng)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(huì)計(jì)準(zhǔn)則會(huì)計(jì)科目表]
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