企业准则与企业会计制度会计科目对照表.docx

企业准则与企业会计制度会计科目对照表.docx

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企业准则与企业会计制度会计科目对照表

新企业准则与企业会计制度会计科目对照表

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新会计准则与企业会计制度会计科目对照表

新会计准则与企业会计制度会计科目对照表

新会计准则会计科目表企业会计制度会计科目表对比

顺序号编号会计科目名称会计科目适用范围说明顺序号编号名称

一、资产类                  一、资产类

11001库存现金                11001现金              不变

21002银行存款                21002银行存款            不变

31003存放中央银行款项银行专用                           新增

41011存放同业银行专用                               新增

51012其他货币资金             31009其他货币资金          不变

41101短期投资分拆

51102短期投资跌价准备                                更名

61021结算备付金                                 证券专用新增

71031存出保证金                                 金融共用新增

81101交易性金融资产                                 新增

91111买入返售金融资产                              金融共用新增

101121应收票据               61111应收票据             不变

111122应收账款               91131应收账款             不变

121123预付账款              121151预付账款             不变

131131应收股利               71121应收股利             不变

141132应收利息               81122应收利息             不变

151201应收代位追偿款                               保险专用新增

161211应收分保账款                                保险专用新增

171212应收分保合同准备金                             保险专用新增

181221其他应收款             101133其他应收款            不变

191231坏账准备              111141坏账准备             不变

131161应收补贴款                                  取消

201301贴现资产                                 银行专用新增

211302拆出资金                                   新增

221303贷款                                  银行和保险共用新增

231304贷款损失准备                              银行和保险共用新增

241311代理兑付证券                              银行和证券共用新增

251321代理业务资产                                  新增

261401材料采购              141201物资采购             更名

271402在途物资新增

281403原材料               151211原材料              不变

291404材料成本差异            181232材料成本差异           不变

301405库存商品              201243库存商品             不变

311406发出商品                                    新增

321407商品进销差价            211244商品进销差价           不变

331408委托加工物资            221251委托加工物资           不变

341411周转材料                                    新增

包装物                    161221包装物             不变

低值易耗品                  171231低值易耗品           不变

191241自制半成品                                  取消

231261委托代销商品                                 取消

241271受托代销商品                                 取消

351421消耗性生物资产                               农业专用新增

361431贵金属                                   银行专用新增

371441抵债资产                                  金融共用新增

381451损余物资                                  保险专用新增

391461融资租赁资产                                租赁专用新增

401471存货跌价准备             251281存货跌价准备           不变

261291分期收款发出商品                                取消

271301待摊费用                                    取消

411501持有至到期投资                                 新增

421502持有至到期投资减值准备                             新增

431503可供出售金融资产                                新增

441511长期股权投资            281401长期股权投资           不变

291402长期债权投资                                  更名

451512长期股权投资减值准备        301421长期投资减值准备         不变

311431委托贷款                                    取消

461521投资性房地产                                  新增

471531长期应收款