新会计准则和企业会计制度会计科目对照表.docx

新会计准则和企业会计制度会计科目对照表.docx

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新会计准则和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

通过新旧会计科目表的简单对比，可见此次修订调整的力度。

与原《企业会计制度》科目表相比，新增了94个会计科目（其中特殊行业专用会计科目69个），取消了10个会计科目，合并了6个会计科目，分拆、更名、降级了9个会计科目。

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  

1     1001 现金                                   1     1001  现金               不变

2      1002 银行存款                               2     1002  银行存款           不变

3     1003 存放中央银行款项   银行专用                                               新增

4     1011 存放同业           银行专用                                                新增

5     1015 其他货币资金                           3     1009  其他货币资金        不变

                                                   4       1101   短期投资           分拆

                                                   5     1102  短期投资跌价准备     更名

6 1021 结算备付金              证券专用                                                 新增

7 1031 存出保证金              金融共用                                                 新增

8 1051 拆出资金                金融共用                                                 新增

9 1101 交易性金融资产                                                                   新增

10 1111 买入返售金融资产       金融共用                                                 新增

11 1121 应收票据                                  6     1111  应收票据           不变

12 1122 应收账款                                   9     1131  应收账款           不变

13 1123 预付账款                                   12     1151  预付账款           不变

14 1131 应收股利                                   7     1121  应收股利          不变

15 1132 应收利息                                   8     1122  应收利息           不变

16 1211 应收保户储金            保险专用                                                新增

17 1221 应收代位追偿款          保险专用                                                新增

18 1222 应收分保账款            保险专用                                                新增

19 1223 应收分保未到期责任准备金 保险专用                                                新增

20 1224 应收分保保险责任准备金  保险专用                                                新增

21 1231 其他应收款                                  10    1133  其他应收款         不变

22 1241 坏账准备                                    11    1141  坏账准备           不变

                                                    13    1161  应收补贴款         取消

23 1251 贴现资产                银行专用                                                新增

24 1301 贷款                    银行和保险共用                                          新增

25 1302 贷款损失准备            银行和保险共用                                          新增

26 1311 代理兑付证券            银行和证券共用                                          新增

27 1321 代理业务资产                                                                     新增

28 1401 材料采购                                    14    1201  物资采购           更名

29 1402 在途物资                                                                         新增

30 1403 原材料                                      15    1211  原材料             不变

31 1404 材料成本差异                                18    1232  材料成本差异       不变

32 1406 库存商品                                    20    1243  库存商品           不变

33 1407 发出商品                                                                         新增

34 1410 商品进销差价                                21    1244  商品进销差价        不变

35 1411 委托加工物资                                22    1251  委托加工物资       不变

36 1412 包装物及低值易耗品                          16    1221  包装物             合并

                                                    17     1231  低值易耗品         合并

                                                    19     1241  自制半成品         取消

                                                    23      1261  委托代销商品       取消

                                                    24    1271  受托代销商品       取消

37 1421 消耗性生物资产           农业专用                                               新增

38 1431 周转材料                 建造承包商专用                                         新增

39 1441 贵金属                   银行专用                                               新增

40 1442 抵债资产                 金融共用                                               新增

41 1451 损余物资                 保险专用                                               新增

42 1461 存货跌价准备                                25    1281  存货跌价准备       不变

                                                    26    1291  分期收款发出商品   取消

43 1501 待摊费用                                    27    1301  待摊费用           不变

44 1511 独立账户资产             保险专用                                               新增

45 1521 持有至到期投资                                                                   新增

46 1522 持有至到期投资减值准备                                                           新增

47 1523 可供出售金融资产                                                                 新增

48 1524 长期股权投资                                28    1401  长期股权投资       不变

                                                    29    1402  长期债权投资       更名

49 1525 长期股权投资减值准备                        30    1421  长期投资减值准备   不变

                                                    31    1431  委托贷款          取消

50 1526 投资性房地产                                                                    新增

51 1531 长期应收款                                                                       新增

52 1541 未实现融资收益                                                                   新增

53 1551 存出资本保证金            保险专用                                               新增

54 1601 固定资产                                    32    1501  固定资产           不变

55 1602 累计折旧                                    33    1502  累计折旧            不变

56 1603 固定资产减值准备                            34    1505  固定资产减值准备   不变

57 1604 在建工程                                    36    1603  在建工程           不变

58 1605 工程物资                                    35    1601  工程物资           不变

                                                    37    1605  在建工程减值准备    降级

59 1606 固定资产清理                                38    1701  固定资产清理        不变

60 1611 融资租赁资产             租赁专用                                               新增

61 1612 未担保余值                租赁专用                                               新增

62 1621 生产性生物资产            农业专用                                               新增

63 1622 生产性生物资产累计折旧     农业专用                                               新增

64 1623 公益性生物资产            农业专用                                               新增

65 1631 油气资产                  石油天然气开采专用                                     新增

66 1632 累计折耗                  石油天然气开采专用                                     新增

67 1701 无形资产                                    39    1801  无形资产 不变

68 1702 累计摊销                                                                         新增

69 1703 无形资产减值准备                            40    1805  无形资产减值准备    不变

70 1711 商誉                                                                             新增

                                                    41    1815  未确认融资费用  变更类别

71 1801 长期待摊费用                                42    1901  长期待摊费用        不变

72 1811 递延所得税资产                                                                   新增

73 1901 待处理财产损溢                              43    1911  待处理财产损溢      不变

  二、负债类   二、负债类  

74 2001 短期借款  44  2101  短期借款 不变

75 2002 存入保证金 金融共用    新增

76 2003 拆入资金 金融共用    新增

77 2004 向中央银行借款 银行专用    新增

78 2011 同业存放 银行专用    新增

79 2012 吸收存款 银行专用    新增

80 2021 贴现负债 银行专用    新增

81 2101 交易性金融负债     新增

82 2111 卖出回购金融资产款 金融共用    新增

83 2201 应付票据  45  2111  应付票据 不变

84 2202 应付账款  46  2121  应付账款 不变

85 2205 预收账款  47  2131  预收账款 不变

                                                    48  2141  代销商品款 取消

86 2211 应付职工薪酬  49  2151  应付工资 合并

                                                    50  2153  应付福利费 合并

87 2221 应交税费  52  2171  应交税金 合并

                                                    53  2176  其他应交款 合并

88 2231 应付股利  51  2161  应付股利 不变

89 2232 应付利息     新增

90 2241 其他应付款  54  2181  其他应付款 不变

91 2251 应付保户红利 保险专用    新增

92 2261 应付分保账款 保险专用    新增

93 2311 代理买卖证券款 证券专用    新增

94 2312 代理承销证券款 证券和银行共用    新增

95 2313 代理兑付证券款 证券和银行共用    新增

96 2314 代理业务负债     新增

97 2401 预提费用  55  2191  预提费用 不变

                                                    56  2201  待转资产价值 取消

98 2411 预计负债  57  2211  预计负债 不变

99 2501 递延收益     新增

100 2601 长期借款  58  2301  长期借款 不变

101 2602 长期债券  59  2311  应付债券 更名

102 2701 未到期责任准备金 保险专用    新增

103 2702 保险责任准备金 保险专用    新增

104 2711 保户储金 保险专用    新增

105 2721 独立账户负债 保险专用    新增

106 2801 长期应付款  60  2321  长期应付款 不变

107 2802 未确认融资费用     变更类别

108 2811 专项应付款  61  2331  专项应付款 不变

109 2901 递延所得税负债  62  2341  递延税款 更名

  三、共同类     

110 3001 清算资金往来 银行专用    新增

111 3002 外汇买卖 金融共用    新增

112 3101 衍生工具     新增

113 3201 套期工具     新增

114 3202 被套期项目     新增

  四、所有者权益类   三、所有者权益类  

115 4001 实收资本  63  3101  实收资本（或股本）  不变

                                                    64  3103  已归还投资 取消

116 4002 资本公积  65  3111  资本公积 不变

117 4101 盈余公积  66  3121  盈余公积 不变

118 4102 一般风险准备 金融共用    新增

119 4103 本年利润  67  3131  本年利润 不变

120 4104 利润分配  68  3141  利润分配 不变

121 4201 库存股     新增

  五、成本类   四、成本类  

122 5001 生产成本  69  4101  生产成本 不变

123 5101 制造费用  70  4105  制造费用 不变

124 5201 劳务成本  71  4107  劳务成本 不变

125 5301 研发支出     新增

126 5401 工程施工 建造承包商专用    新增

127 5402 工程结算 建造承包商专用    新增

128 5403 机械作业 建造承包商专用    新增

  六、损益类   五、损益类  

129 6001 主营业务收入  72  5101  主营业务收入 不变

130 6011 利息收入 金融共用    新增

131 6021 手续费收入 金融共用    新增

132 6031 保费收入 保险专用    新增

133 6032 分保费收入 保险专用    新增

134 6041 租