新会计准则会计科目表(中英文对照)

一、资产类1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment 49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve 50 1526 投资性房地产 investment real eastate 51 1531 长期应收款 long-term account receivable 52 1541 未实现融资收益 unrealized financing income 54 1601 固定资产 permanent assets 55 1602 累计折旧 accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物资 engineer material 59 1606 固定资产清理 disposal of fixed assets 60 1611 融资租赁资产 租赁专用 financial leasing assets exclusively for leasing 61 1612 未担保余值 租赁专用 unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产 农业专用 productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧 农业专用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产 农业专用 non-profit living assets exclusively for agriculture 65 1631 油气资产 石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗 石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产 intangible assets 68 1702 累计摊销 accumulated amortization 69 1703 无形资产减值准备 intangible assets reduction reserve 70 1711 商誉 business reputation 71 1801 长期待摊费用 long-term deferred expenses 72 1811 递延所得税资产 deferred income tax assets 73 1901 待处理财产损溢 waiting assets profit and loss 二、负债类 debt group 74 2001 短期借款 short-term loan 81 2101 交易性金融负债 transaction financial liabilities 83 2201 应付票据 notes payable 84 2202 应付账款 account payable 85 2205 预收账款 item received in advance 86 2211 应付职工薪酬 employee pay payable 87 2221 应交税费 tax payable 88 2231 应付股利 dividend payable 89 2232 应付利息 interest payable 90 2241 其他应付款 other account payable 98 2411 预计负债 estimated liabilities 99 2501 递延收益 deferred income 100 2601 长期借款 money borrowed for long term 101 2602 长期债券 long-term bond 106 2801 长期应付款 long-term account payable 107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable 109 2901 递延所得税负债 deferred income tax liabilities 三、共同类 112 3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期项目 arbitrage project 四、所有者权益类 115 4001 实收资本 paid-up capital 116 4002 资本公积 contributed surplus 117 4101 盈余公积 earned surplus 119 4103 本年利润 profit for the current year 120 4104 利润分配 allocation of profits 121 4201 库存股 treasury stock 五、成本类 122 5001 生产成本 production cost 123 5101 制造费用 cost of production 124 5201 劳务成本 service cost 125 5301 研发支出 research and development expenditures 126 5401 工程施工 建造承包商专用 engineering construction exclusively for construction contractor 127 5402 工程结算 建造承包商专用 engineering settlement exclusively for construction contractor 128 5403 机械作业 建造承包商专用 mechanical operation exclusively for construction contractor 六、损益类 129 6001 主营业务收入 main business income 130 6011 利息收入 金融共用 interest income financial sharing 135 6051 其他业务收入 other business income 136 6061 汇兑损益 金融专用 exchange gain or loss exclusively for finance 137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益 income on investment 142 6301 营业外收入 nonrevenue receipt 143 6401 主营业务成本 main business cost 144 6402 其他业务支出 other business expense 145 6405 营业税金及附加 business tariff and annex 146 6411 利息支出 金融共用 interest expense financial sharing 155 6601 销售费用 marketing cost 156 6602 管理费用 managing cost 157 6603 财务费用 financial cost 158 6604 勘探费用 exploration expense 159 6701 资产减值损失 loss from asset devaluation 160 6711 营业外支出 nonoperating expense 161 6801 所得税 income tax 162 6901 以前年度损益调整 prior year profit and loss adjustment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。三、详细讲解金融资产应当在初始确认时划分为下列四类：The initial recognition of financial assets could be categorized into 4 groups: 1）以公允价值计量且其变动计入当期损益的金融资产；Financial assets measured at fair value and changes recorded into current period profit or loss （或：Financial assets at fair value through profit or loss）2）持有至到期投资；The investments which will be held-to-maturity; （或：held-to-maturity investments） 3）贷款和应收款项；Loans and the accounts receivable; and4）可供出售金融资产。Financial assets available for sale.考点一：以公允价值计量且其变动计入当期损益的金融资产Financial Assets Measured at Fair Value and Changes Recorded into Current Period Profit or Loss以公允价值计量且其变动计入当期损益的金融资产，可以进一步分为交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。Financial assets measured at fair value the changes of which are recorded into current profit or loss could be further divided into tradable financial assets and financial assets that are designated as financial assets measured at fair value and the changes of which are recorded into current period profit or loss.金融资产满足下列条件之一的，应当划分为交易性金融资产：It should be classified as tradable financial asset if one of the following conditions is met:（1）取得该金融资产的目的，主要是为了近期内出售。The purpose of obtaining financial assets is to sell recently.（2）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。It is a part of identifiable financial instrument which is centrally managed and there is objective evidence stating that the enterprise manages the combination through the way of obtaining short term gain in recent period. （3）属于衍生金融工具。 It belongs to the derivative financial instruments.会计处理 Accounting treatments1.初始计量 Initial measurement 应当按照公允价值进行初始计量。Upon initial measurement，it should be measured at fair value.注意：please note:（1）对于以公允价值计量且其变动计入当期损益的金融资产，相关交易费用应当直接计入当期损益。For the financial assets measured at fair values and the changes of which are recorded into the profit and loss of the current period, the transaction expenses thereof shall be directly recorded into the profit and loss of the current period.（2）支付的价款中包含的已宣告但尚未发放现金股利或债券利息，应当单独确认为应收项目进行处理。The debenture interests or cash dividends declared but not paid included in the payments for acquisition of financial assets should be recorded into receivable separately.会计分录 Journal entry:Dr: Tradable financial assets cost Dividend receivable/Interest receivable Investment incomeCr: Cash in bank2.后续计量 Subsequent measurement以公允价值计量且其变动计入当期损益的金融资产应当采用公允价值进行后续计量。Financial assets measured at fair value and the changes of which are recorded into current period profit or loss should be measured at fair value in subsequent measurement. 资产负债表日，企业应将其公允价值变动计入当期损益。 On the balance sheet date, company should record the change of fair value into current profit and loss.会计分录 Journal entry:Dr：Cash in bankCr:Dividend receivableDr：Tradable financial assets-changes in fair valueCr: The profits and losses on the changes in fair value3.交易性金融资产处置的处理 Disposal of tradable financial assets处置该金融资产时，其公允价值与初始入账金额之间的差额应确认为投资收益，同时调整公允价值变动损益。Upon disposal of tradable financial assets, the difference between the fair value and the initial measurement value should be recognized as investment income and the profits and losses on the changes in fair value account should be adjusted into investment income.会计分录 Journal entry:Dr: Cash in bank The profits and losses on the changes in fair valueCr: Tradable financial assets cost-changes in fair value考点二：持有至到期投资 Held-to- maturity investments持有至到期投资，是指到期日固定、回收金额固定或可确定，且企业有明确意图和能力持有至到期的非衍生金融资产。Held-to-maturity investments refer to non-derivative financial assets, the maturity date, the recoverable amount of which is fixed or could be determined and the company has clear intention and ability to hold to maturity. 存在下列情况之一的，表明企业没有明确意图将金融资产投资持有至到期:Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:（1）持有该金融资产的期限不确定；The term of holding the financial assets is indefinite;（2）发生市场利率变化、流动性需要变化、替代投资机会及其投资收益率变化、融资来源和条件变化、外汇风险变化等情况时，将出售该金融资产。但是，无法控制、预期不会重复发生且难以合理预计的独立事项引起的金融资产出售除外；The financial assets will be sold when any of the following situations changes: the market interest rate, the fluid demand, the substitutive investment opportunity or the investment returns ratio, the source and condition of financing, or foreign exchange risk and etc, with the exception of the sale of the financial assets which is caused by any uncontrollable and independent event which is anticipated not to repeat and is difficult to be reasonably predicted;（3）该金融资产的发行方可以按照明显低于其摊余成本的金额清偿；The issuer of the financial assets can settle it with a sum which is obviously lower than the amortized cost;（4）其他表明企业没有明确意图将该金融资产持有至到期的情况。Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial assets to maturity.存在下列情况之一的，表明企业没有能力将具有固定期限的金融资产投资持有至到期：Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:（1）没有可利用的财务资源持续地为该金融资产投资提供资金支持，以使该金融资产投资持有至到期；Having no available financial resources to continuously provide funds to the financial asset investment so as to hold the financial asset investment to maturity;（2）受法律、行政法规的限制，使企业难以将该金融资产投资持有至到期； Being subject to the restriction of any law or administrative regulation so that it is hard for the enterprise concerned to hold the financial asset investment to maturity;（3）其他表明企业没有能力将具有固定期限的金融资产投资持有至到期的情况。Any other circumstance showing that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity.会计处理 Accounting treatments1.初始计量Initial measurement 企业初始确认持有至到期投资，应当按照公允价值计量，交易费用计入初始投资成本。The held-to-maturity investments are measured at fair values at their initial recognition and transaction expenses shall be included into the initially recognized amount.注意：please note:（1）相关交易费用应当计入初始确认金额。Relevant transaction expenses should be initially capitalized.（2）企业取得金融资产所支付的价款中包含的已到付息期但尚未放发的债券利息，应当单独确认为应收项目进行处理。The interests due but not yet paid included in the payment for the acquisition of financial assets should be separately recorded into interest receivable account.会计分录 Journal entry:Dr: Held-to-maturity investment Cost （including relevant transaction expenses ）Cr: Cash in bankHeld-to-maturity investment Interest adjustment会计分录 Journal entry:Dr: Interest receivable Held-to-maturity investment Interest adjustmentCr: Investment income2.后续计量 Subsequent measurement企业应当采用实际利率法，按摊余成本对持有至到期投资进行后续计量。Enterprise should apply effective interest method, make subsequent measurement on held-to-maturity investments according to amortized cost.【例题1计算题】2008年1月1日，甲公司从活跃市场购买于当日发行的一项乙公司债券，年限5年，划分为持有至到期投资,债券的面值1 100万元，公允价值为961万元（含交易费用为10万元），次年1月5日按票面利率3%支付利息。该债券在第五年兑付本金及最后一期利息。合同约定债券发行方乙公司在遇到特定情况下可以将债券赎回，且不需要为赎回支付额外款项。甲公司在购买时预计发行方不会提前赎回。假定2010年1月1日甲公司预计本金的50%将于2010年12月31日赎回，共计550万元。乙公司2010年12月31日实际赎回550万元的本金。（P/A，5%，5）=4.3295，（P/F，5%，5）=0.7835；（P/A，7%，5）=4.1002，（P/F，7%，5）=0.7130要求：（1）计算甲公司初始确认该项债券投资时的实际利率（取整数即可）。（2）计算2010年初应调整的摊余成本的金额，并编制相关会计分录。（3）计算2010年末摊销利息调整的金额，并编制确认利息以及收回一半本金的会计分录。正确答案（1）根据题目条件可知：11003%（P/A，r，5）+1100（P/F，r，5）961（万元）当r5%时，334.3295+11000.78351004.7235 961（万元）当r7%时，334.1002+11000.7130919.61 9,610,000When r=7%，330,0004.1002 + 11,000,0000.7130 = 9,196,1009,610,000So, the Present Value 10,047,235, 9,610,000, 9,196,100The interest rate 5% ， r ， 7%（10,047,2359,610,000）/（10,047,235 - 9,196,100 = 5%-r）/（5%-7%）The result will be r 6%（2）2008年末利息调整的摊销额9616%11003%24.66（万元）2009年末利息调整的摊销额=（961+24.66）6%11003%=26.14（万元）2010年初实际摊余成本961+24.66+26.141011.8（万元）2010年1月1日甲公司预计本金的50%将于2010年12月31日赎回，所以重新确