新旧会计准则会计科目对照表精编.doc

holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the provinces called XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the provinces Trinity farmer cooperative economy organization system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree big six, vigorously carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the planning ahead, because village system, combination classification implementation, demolition, alteration simultaneously policy, vigorously implement the five hundred beautiful countryside construction, actively promote beautiful house pilot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which新旧会计准则会计科目对照表序号原会计科目新旧会计准则科目余额转换、账户余额结转说明新会计科目科目 代码科目名称科目 代码科目名称一、资产类11001现金转入“库存现金”科目1001库存现金21002银行存款直接转入相应科目1002银行存款31009其他货币资金直接转入相应科目1012其他货币资金41111应收票据直接转入相应科目1121应收票据51131应收账款直接转入相应科目1122应收账款61151预付账款转入“预付账款”科目。1123预付账款1301待摊费用71121应收股利直接转入相应科目1131应收股利81122应收利息直接转入相应科目1132应收利息91133其他应收款1、直接转入相应科目1221其他应收款其中“其他应收款-关联往来：科目转“1171关联往来”科目；2、新准则取消应收补贴款科目，调账时，应将收补贴款科目余额转至“其他应收款”科目。1171关联往来101141坏账准备1、原坏账准备科目余额直接转入相应科目；1231坏账准备2、本科目核算企业应收款项的坏账准备，应收款项包括“应收票据”、“应收账款”、“预付账款”、“其他应收款”、“长期应收款”等科目，应收款项在资产负债日应按照CAS22“金融资产减值”的相关规定判断其减值情况。1111171内部往来直接转入相应科目1171关联往来121101短期投资1、重新划分为交易性金融资产和可供出售金融资产。企业应当按照首次执行日的公允价值自“短期投资”和“短期投资跌价准备”科目转入“交易性金融资产（或可供出售金融资产）成本”科目；原账面价值与首次执行日公允价值的差额相应调整“盈余公积”和“年初未分配利润”科目金额。1101交易性金融资产131102短期投资跌价准备2、短期投资中核算“委托贷款”科目请参考“委托贷款”科目转换说明。1503可供出售金融资产141161应收补贴款企业应将“应收补贴款”科目的余额转至“其他应收款”科目。1221其他应收款151271受托代销商品直接转入相应科目1321受托代销商品161201物资采购转入“材料采购”1401材料采购171202在途物资直接转入相应科目1402在途物资181211原材料直接转入相应科目1403原材料191232材料成本差异直接转入相应科目1404材料成本差异201241自制半成品转入“生产成本”科目5001生产成本211243库存商品转入“库存商品”科目，房地产开发企业的开发产品转入“开发产品”科目。1405库存商品221409开发产品231291分期收款发出商品对“分期收款发出商品”科目的余额进行分析，其中尚未满足收入确认条件的发出商品部分转入“发出商品”科目，已经满足收入确认条件的发出商品部分转入“主营业务成本”科目。1406发出商品246401主营业务成本251271委托代销商品转入“发出商品”，企业也可沿用“委托代销商品”科目核算委托其他单位代销的商品。1406发出商品261244商品进销差价直接转入相应科目1407商品进销差价271251委托加工物资直接转入相应科目1408委托加工物资281221包装物直接转入相应科目1413包装物291231低值易耗品直接转入相应科目1412低值易耗品301233周转材料直接转入相应科目1411周转材料311281存货跌价准备直接转入相应科目1471存货跌价准备321401长期股权投资按新准则重分类、分析、调整转入长期股权投资、交易性金融资产、可供出售金融资产。1101交易性金融资产1503可供出售金融资产1511长期股权投资1512长期股权投资减值准备331402长期债券投资重新划分为交易性金融资产、持有至到期投资和可供出售金融资产，分析调整结转。1101交易性金融资产1503可供出售金融资产1501持有至到期投资1502持有至到期投资减值准备341421长期投资减值准备按新准则分析、调整转入长期股权投资减值准备、持有到期投资减值准备、交易性金融资产-成本、可供出售金融资产-成本。1101交易性金融资产1503可供出售金融资产1502持有至到期投资减值准备1512长期股权投资减值准备351425拨付分公司经营资金直接转入相应科目1931拨付所属资金361431委托贷款应将“委托贷款-本金、利息”科目的余额分别转入“持有至到期投资-投资成本、应计利息”科目，已计提减值准备的，将相应减值准备的金额自“委托贷款-减值准备”科目转入“持有至到期投资减值准备”科目。1501持有至到期投资1502持有至到期投资减值准备371501固定资产直接结转相应科目；存在投资性房地产并且按照新准则采用成本模式计量的，应将投资性房地产的账面余额自“固定资产”科目转入“投资性房地产”科目；投资性房地产采用公允价值模式计量的，应当按照首次执行日投资性房地产的公允价值自“固定资产”、“累计折旧”、“固定资产减值准备”转入“投资性房地产成本”科目，原账面价值与首次执行日公允价值的差额相应调整“盈余公积”和“年初未分配利润”科目金额。1601固定资产1521投资性房地产381502累计折旧直接结转相应科目；存在投资性房地产并且按照新准则采用成本模式计量的，应将投资性房地产累计折旧的账面余额自“累计折旧”科目转入“投资性房地产累计折旧”科目。1602累计折旧1522投资性房地产累计折旧391506临时设施分析转入相应科目1616临时设施1619临时设施减值准备401507临时设施摊销直接转入相应科目1617临时设施摊销411702临时设施清理直接转入相应科目1618临时设施清理421505固定资产减值准备直接转入相应科目，其中投资性房地产分析结转。1603固定资产减值准备1524投资性房地产减值准备431603在建工程直接转入相应科目1604在建工程441605在建工程减值准备直接转入相应科目1607在建工程减值准备451601工程物资分析结转，减值准备转入“工程物资减值准备”科目，其他转入“工程物资”科目1605工程物资1608工程物资减值准备461701固定资产清理直接转入相应科目1606固定资产清理47应收融资租赁款转入“长期应收款”科目余额。1531长期应收款481815未确认融资费用直接转入相应科目2702未确认融资费用491801无形资产直接转入相应科目，存在投资性房地产并且按照新准则采用成本模式计量的，应将投资性房地产的账面余额自“无形资产”科目转入“投资性房地产”科目；投资性房地产采用公允价值模式计量的，应当按照首次执行日投资性房地产的公允价值自“无形资产”、“无形资产减值准备”科目转入“投资性房地产成本”科目，原账面价值与首次执行日公允价值的差额相应调整“盈余公积”和“年初未分配利润”科目金额;其中商誉核算内容分析调入商誉一级科目。1701无形资产1521投资性房地产1711商誉501805无形资产减值准备分析结转1703无形资产减值准备1524投资性房地产减值准备1712商誉减值准备511901长期待摊费用开办费余额转入管理费用，其他直接结转。1801长期待摊费用521911待处理财产损溢直接转入相应科目1901待处理财产损溢53递延所得税企业应计算首次执行日资产、负债的账面价值与计税基础不同形成的暂时性差异的所得税影响，并计入“递延所得税资产”或“递延所得税负债”科目。1811递延所得税资产2901递延所得税负债二、负债类542101短期借款直接转入相应科目2001短期借款552112应付短期债券调入交易性金融负债2101交易性金融负债562111应付票据直接转入相应科目2201应付票据572121应付账款直接转入相应科目2202应付账款582131预收账款直接转入相应科目2203预收账款592141代销商品款直接转入“受托代销商品款”科目。2314受托代销商品款602151应付工资转入“应付职工薪酬”2211应付职工薪酬612153应付福利费分析转入相应科目。2211应付职工薪酬4104利润分配622176其他应交款转入“应交税费”和“其他应付款”2241其他应付款622176其他应交款转入“应交税费”和“其他应付款”2221应交税费632171应交税金转入“应交税费”2221应交税费642191预提费用转入“应付利息”和“其他应付款”科目。2241其他应付款2231应付利息652161应付股利直接转入相应科目2232应付股利662181其他应付款其中企业负担的职工教育经费、工会经费等转入应付职工薪酬，其他直接结转。2241其他应付款2211应付职工薪酬672201待转资产价值将“待转资产价值”科目余额扣除应交所得税后的金额转入“营业外收入”科目，将应交所得税金额转入“递延所得税负债”科目。6301营业外收入682211预计负债直接转入相应科目2801预计负债692301长期借款直接转入相应科目2501长期借款702311应付债券首次执行日，对账面应付债券进行分析，属于“交易性金融负债”的，应进行重分类，不属于的直接结转。2502应付债券2101交易性金融负债712321长期应付款直接转入相应科目2701长期应付款721815未确认融资费用直接转入相应科目2702未确认融资费用732331专项应付款直接转入相应科目2711专项应付款三、所有者权益类743101实收资本直接转入相应科目4001实收资本753102上级企业拨入资金直接转入相应科目4003上级企业拨入资金763111资本公积1、新准则“资本公积”科目核算内容较原制度有所增加；4002资本公积请各单位重点关注2、调账时，应将资本溢价或股本溢价余额直接转入“资本溢价或股本溢价”科目；3、原资本公积中因被投资单位除净损益外其他所有者权益项目的变动产生的股权投资准备，执行新准则后应当转入新准则下按照权益法核算的长期股权投资产生的资本公积（其他资本公积）。4、原资本公积中除上述以外的项目，包括债务重组收益、接受捐赠的非现金资产、关联交易差价、按照权益法核算的长期股权投资因初始投资成本小于应享有被投资单位账面净资产的份额计入资本公积的金额等，执行新准则后应在资本公积（其他资本公积）中单设“原制度资本公积转入”进行核算，该部分金额在执行新准则后，可用于增资、冲减同一控制下企业合并产生的合并差额等。773121盈余公积直接转入相应科目4101盈余公积783131本年利润直接转入相应科目4103本年利润793141利润分配应将原“利润分配未分配利润”科目金额经有关调整后（主要为按照CAS38第五至十九条需追溯调整事项）的余额转入新账。4104利润分配四、成本类804101生产成本直接转入相应科目5001生产成本814105制造费用直接结转。执行建造合同的单位，“制造费用”科目余额结转到“工程施工间接费用”科目。5101制造费用5401工程施工间接费用824107劳务成本直接转入相应科目5201劳务成本834102开发成本直接转入相应科目5202开发成本844104工程施工直接转入相应科目5401工程施工855103工程结算直接转入相应科目5402工程结算864110机械作业直接转入相应科目5403机械作业874111辅助生产直接转入相应科目5404辅助生产五、损益类885101主营业务收入直接转入相应科目6001主营业务收入895102其他业务收入直接转入相应科目6051其他业务收入905201投资收益直接转入相应科目6111投资收益915203补贴收入新准则没有设置“补贴收入”科目，一般通过营业外收入科目核算6301营业外收入925301营业外收入直接转入相应科目6301营业外收入935401主营业务成本直接转入相应科目6401主营业务成本945405其他业务支出直接转入相应科目6402其他业务成本955402主营业务税金及附加转入“营业税金及附加”。6403营业税金及附加965501营业费用结转到“销售费用”科目，原在“营业费用”中核算的投招标费用转入“管理费用”科目。6601销售费用975502管理费用直接转入相应科目6602管理费用985503财务费用直接转入相应科目6603财务费用995601营业外支出直接转入相应科目6711营业外支出1005701所得税直接转入“所得税费用”科目。6801所得税费用1015801以前年度损益调整直接转入相应科目6901以前年度损益调整按照“一岗双责”的要求，成立了系统党风廉政建设工作领导小组，班子成员既要抓条线业务工作，还要对分管的科室人员负廉政领导责任as long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. Off not well-off, the key to fellow, the three agriculture, final destination was improving farmers welfare, improving farmers living standards. Focus on three aspects: one is increasing income-generating efforts. Actively developing the characteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the three rights rights empowering the reform, promoting the property income growth. Strengthening of farmers skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged guaranteed earnings + share distribution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and l