新准则融资担保公司会计核算办法(最新)

1核准通过，归档资料。未经允许，请勿外传融资担保公司会计核算办法（参考范本）第一章总则一、为了规范本公司的会计核算，保证会计信息质量，根据中华人民共和国会计法、企业会计准则等有关法律、法规，结合本公司的经营特点和实际情况，制定本办法。二、公司以公历1月1日起至12月31日止为一个会计年度。三、公司以人民币为记账本位币。四、公司以权责发生制为基础进行会计确认、计量和报告。按照交易或事项的经济特征确定会计要素。对会计要素进行计量时，一般应当采用历史成本，采用重置成本、可变现净值、现值、公允价值计量的，应当保证所确定的会计要素金额能够取得并可靠计量。五、公司应当按照企业财务会计报告条例的规定，编制和对外提供真实、完整的财务会计报告。财务会计报告分为年度、半年度、季度和月度财务会计报告。公司对外提供的财务会计报告，应经企业负责人、财务负责人签字并盖章。六、会计报表至少应包括资产负债表、利润表、现金流量表及所有者权益变动表。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第二章融资性担保公司会计科目名称和编号（新旧对照表）新会计准则科目核算办法会计科目序号编号会计科目名称编号会计科目名称备注一、资产类11001库存现金1001现金21002银行存款1002银行存款31012其他货币资金1003其他货币资金1311存出担保保证金41031存出保证金1312存出分担保保证金51101交易性金融资产1101短期投资重分类计入61121应收票据1111应收票据71122应收账款1201应收担保费81123预付账款91131应收股利1121应收股利101132应收利息1122应收利息111201应收代位追偿款1231应收代偿款121211应收分保账款1211应收分担保账款131212应收分保合同准备金1251其他应收款141221其他应收款1241应收担保损失补贴款151231坏账准备1261坏账准备161321代理业务资产1911抵债资产171441抵债资产1921抵债资产减值准备181451损余物资191501持有至到期投资1402长期债权投资重分类计入201502持有至到期投资减值准备1405长期投资减值准备重分类计入211503可供出售金融资产1402长期债权投资重分类计入221511长期股权投资1401长期股权投资重分类计入231512长期股权投资减值准备1405长期投资减值准备重分类计入241531长期应收款251601固定资产1501固定资产261602累计折旧1502累计折旧271603固定资产减值准备1505固定资产减值准备281604在建工程291605工程物资301606固定资产清理1601固定资产清理311701无形资产