新会计准则下中英文会计科目名称和编号对照表及核算内容
会计科目名称和编号
顺序
Chart of Accounts
NO.编号
名称
Code number
Subject 号
一、资产类
1 1001 库存现金 2 1002 银行存款 3 1003 存放中央银行款项 4 1011 存放同业 5 1012 其他货币资金 6 1021 结算备付金 7 1031 存出保证金 8 1101 交易性金融资产 9 1111 买入返售金融资产 10 1121 应收票据 11 1122 应收账款 12 1123 预付账款 13 1131 应收股利 14 1132 应收利息 15 1201 应收代位追偿款 16 1211 应收分保账款 17 1212 应收分保合同准备金 18 1221 其他应收款 19 1231 坏账准备 20 1301 贴现资产 21 1302 拆出资金 22 1303 贷款 23 1304 贷款损失准备 24 1311 代理兑付证券 25 1321 代理业务资产 26 1401 材料采购 27 1402 在途物资 28 1403 原材料 29 1404 材料成本差异 30 1405 库存商品 31 1406 发出商品 32 1407 商品进销差价 33 1408 委托加工物资 34 1411 周转材料 35 1421 消耗性生物资产
I.Aets
1 1001 Cash in hand 2 1002 Cash in bank
3 1003 Deposit in central bank 4 1011 Deposit in same trade 5 1012 Other monetary aets
6 1021 Deposit reservation for balance 7 1031 Refundable Deposits
8 1101 Held for trading financial aets 9 1111 Buying back the sale of financial aets 10 1121 Notes receivable 11 1122 Account receivable 12 1123 Prepaid accounts 13 1131 Dividend receivable 14 1132 Accrued interest receivable 15 1201 Subrogation receivable 16 1211 Reinsurance account receivable
17 1212 Receivable deposit for due of reinsurance 18 1221 Other account receivable 19 1231 Bad debit reserve
20 1301 Deposit of capital discounted
21 1302 Lendings to banks and other financial institutions 22 1303 Loans
23 1304 Loans impairment reserve 24 1311 Vicariously cashed securities 25 1321 Capital in vicarious busine 26 1401 Procurement of materials 27 1402 Material in transit 28 1403 Raw material
29 1404 Material cost variance 30 1405 Commodity stocks 31 1406 Goods in transit
32 1407 Difference between purchase and sales of commodities 33 1408 Materials of consigned proceing 34 1411 Revolving material
1ge35
1421
Consumptive biological aets
aP
36 1431 37 1441 38 1451 39 1461 40 1471 41 1501 42 1502 43 1503 44 1511 45 1512 46 1521 47 1531 48 1532 49 1541 50 1601 51 1602 52 1603 53 1604 54 1605 55 1606 56 1611 57 1621 58 1622 59 1623 60 1631 61 1632 62 1701 63 1702 64 1703 65 1711 66 1801 67 1811 68 1821 69 1901
70 2001 71 2002 72 2003 73 2004 74 2011 75 2012 76 2021 77 2101 78 2111 贵金属 抵债资产 损余物资 融资租赁资产 存货跌价准备 持有至到期投资 持有至到期投资减值准备 可供出售金融资产 长期股权投资 长期股权投资减值准备 投资性房地产 长期应收款 未实现融资收益 存出资本保证金 固定资产 累计折旧 固定资产减值准备 在建工程 工程物资 固定资产清理 未担保余值 生产性生物资产 生产性生物资产累计折旧 公益性生物资产 油气资产 累计折耗 无形资产 累计摊销 无形资产减值准备 商誉 长期待摊费用 递延所得税资产 独立账户资产 待处理财产损溢
二、负债类
短期借款 存入保证金 拆入资金 向中央银行借款 吸收存款 同业存放 贴现负债 交易性金融负债 卖出回购金融资产款
36 1431 37 1441 38 1451 39 1461 40 1471 41 1501 42 1502 43 1503 44 1511 45 1512 46 1521 47 1531 48 1532 49 1541 50 1601 51 1602 52 1603 53 1604 54 1605 55 1606 56 1611 57 1621 58 1622 59 1623 60 1631 61 1632 62 1701 63 1702 64 1703 65 1711 66 1801 67 1811 68 1821 69 1901
70 2001 71 2002 72 2003 73 2004 74 2011 75 2012 76 2021 77 2101
78
2111
Expensive metals
Capital for debts payment
Salvage value of insured properties Financial leasing aets
Reserve against stock price declining Held-To-Maturity investment
Reserve for Held-to-maturity investment impairment Financial aets available for sale Long-term equity investment
Reserve for long-term investment impairment Investment real estate Long-term accounts receivable Unrealized financing profits Deposit for capital recognizance fixed aets
Accumulative depreciation
Reserve for fixed aets impairment Construction in progre Engineering materials Disposal of fixed aets Unguaranteed residual value Productive living aets
Accumulated depreciation of productive living aets Non-profit living aets Oil and gas aets Accumulated depreciation Intangible aets Accumulated amortization
Reserve for intangible aets impairment Goodwill
Long-term deferred expenses Deferred income tax aets Aets of independent accounts Unsettled aets profit and lo
II.Liabilities
Short-term borrowings
Deposit received for recognizance
Borrowings from banks and other financial institutions Borrowings from central bank Savings absorption
Due from placements with banks and other financial institutions
Liabilities of capital discounted Transactional monetary liabilities 2geFinancial aets sold for repurchase
aP
79 2201 80 2202 81 2203 82 2211 83 2221 84 2231 85 2232 86 2241 87 2251 88 2261 89 2311 90 2312 91 2313 92 2314 93 2401 94 2501 95 2502 96 2601 97 2602 98 2611 99 2621 100 2701 101 2702 102 2711 103 2801 104 2901
105 3001 106 3002 107 3101 108 3201 109 3202
110 4001 111 4002 112 4101 113 4102 114 4103 115 4104 116 4201
117 5001 118 5101 119 5201 120 5301 应付票据 应付账款 预收账款 应付职工薪酬 应交税费 应付利息 应付股利 其他应付款 应付保单红利 应付分保账款 代理买卖证券款 代理承销证券款 代理兑付证券款 代理业务负债 递延收益 长期借款 应付债券 未到期责任准备金 保险责任准备金 保户储金 独立账户负债 长期应付款 未确认融资费用 专项应付款 预计负债 递延所得税负债
三、共同类
清算资金往来 货币兑换 衍生工具 套期工具 被套期项目
四、所有者权益类 实收资本 资本公积 盈余公积 一般风险准备 本年利润 利润分配 库存股
五、成本类
生产成本 制造费用 劳务成本 研发支出
79 2201 80 2202 81 2203 82 2211 83 2221 84 2231 85 2232 86 2241 87 2251 88 2261 89 2311 90 2312 91 2313 92 2314 93 2401 94 2501 95 2502 96 2601 97 2602 98 2611 99 2621 100 2701 101 2702 102 2711 103 2801 104 2901
105 3001 106 3002 107 3101 108 3201 109 3202
110 4001 111 4002 112 4101 113 4102 114 4103 115 4104 116 4201
117 5001 118 5101 119 5201
120
5301
Notes payable Accounts payable
Account receivable in advance Payroll payable Tax payable
Accrued interest payable Dividend payable Other accounts payable
Dividend payable for the Insured Dividend payable for reinsurance
Receivings from vicariously traded securities Receivings from vicariously sold securities Receivings from vicariously cashed securities Liabilities from vicarious busine Deferred profits Long-term borrowings Long-term bonds
Deposit for undue duty of reinsurance Deposit for due of insurance Deposit of the Insured
Liabilities of independent accounts Long-term accounts payable Unsettled financing expenses Special accounts payable Estimated liabilities
Deffered income tax liabilities
III.Common accounts
Liquidation of inter bank busine Foreign exchange Buy and Sale Derivation tool Arbitrage tools Arbitraged items
IV.Owner\'s Equities
Paid-in capital Capital surplus Earned surplus Generic risk reserve Current year profits Allocation of profits Treasury share
V.Cost
Production costs manufacturing expenditures Service costs
3Research and development expenditures geaP
121 122 123 124 125 126 127 128 5401 5402 5403 6001 6011 6021 6031 6041 工程施工 工程结算 机械作业
六、损益类
主营业务收入 利息收入 手续费及佣金收入 保费收入 租赁收入
121 122 123 124 125 126 127 128 5401 5402 5403 6001 6011 6021 6031 6041 Engineering construction Engineering settlement Mechanical operations
VI.Profit & Lo
Main operating revenue Interest income Commiion income Premium income Leasehold income 129 6051 其他业务收入 130 6061 汇兑损益 131 6101 公允价值变动损益 132 6111 投资收益
133 6201 摊回保险责任准备金 134 6202 摊回赔付支出 135 6203 摊回分保费用 136 6301 营业外收入 137 6401 主营业务成本 138 6402 其他业务成本 139 6403 营业税金及附加 140 6411 利息支出 141 6421 手续费及佣金支出 142 6501 提取未到期责任准备金 143 6502 提取保险责任准备金 144 6511 赔付支出 145 6521 保单红利支出 146 6531 退保金 147 6541 分出保费 148 6542 分保费用 149 6601 销售费用 150 6602 管理费用 151 6603 财务费用 152 6604 勘探费用 153 6701 资产减值损失 154 6711 营业外支出 155 6801 所得税费用 156 6901 以前年度损益调整
129 6051 Other busine income 130 6061 Exchange gain or lo
131 6101 Profit and lo from fair value changes 132 6111 Income on investment 133 6201 Amortized deposit for duty 134 6202 Amortized compensation expenses 135 6203 Amortized reinsurance expenditures 136 6301 Non-operating income 137 6401 Main operating cost 138 6402 Other operating cost
139 6403 Busine taxes and surcharges 140 6411 Interest expenses 141 6421 Commiion expenses
142 6501 Appropriation of deposit for undue duty 143 6502 Appropriation of deposit for duty 144 6511 Compensation expenses
145 6521 Dividend expenses for the Insured 146 6531 Loan value
147 6541 Reinsurance premium 148 6542 Reinsurance expenses 149 6601 Selling expenses
150 6602 General and administrative expenses 151 6603 Financial expenses 152 6604 Prospecting cost 153 6701 Aets devaluation 154 6711 Non-operating expenses 155 6801 Income tax
156
6901
Profit and lo adjustment of former years
4geaP
会计科目和主要账务处理 参考财政部关于企业会计准则应用指南。
附录-会计科目和主要账务处理
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