新会计准则会计科目表(中英文对照)

1、1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetarycapital9 1101 交 易 性 金 融 资 产 transactionmonetary assets11 1121 应收票据12 1122 应收账款13 1123 预付账款14 1131 应收股利notes receivableAccount receivable account prepaid dividend receivable15 1132 应 收 利 息 accrued interestreceivable21 1231 其 他 应

2、 收 款 accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材 料 采 购 procurement of materials29 1402 在途物资materials in transit30 1403 原材料 raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包 装 物 及 低 值 易 耗 品 wrappage and low value and easily wornout articles42 1461 存货跌

3、价准备reserve againststock price declining45 1521 持 有 至 到 期 投 资 hold investment due46 1522 持 有 至 到 期 投 资 减 值 准 备 hold investment due reduction reserve47 1523 可供出售金融资产financialassets available for sale48 1524 长期股权投资long-term stockownership investment49 1525 长 期 股 权 投 资 减 值 准 备 long-term stock ownership

4、investment reduction reserve50 1526 投资性房地产investment realeastate51 1531 长期应收款long-term accountreceivable52 1541 未实现融资收益unrealizedfinancing income54 1601 固定资产permanent assets55 1602 累 计 折 旧 accumulated depreciation56 1603 固定资产减值准备permanentassets reduction reserve57 1604 在 建 工 程 construction in proces

5、s58 1605 工程物资engineer material59 1606 固 定 资 产 清 理 disposal of fixed assets60 1611 融 资 租 赁 资 产 租 赁 专 用 financial leasing assets exclusively for leasing61 1612 未 担 保 余 值 租 赁 专 用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63

6、 1622 生产性生物资产累计折旧农业专用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclu

7、sively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累 计 摊 销 accumulated amortization69 1703 无形资产减值准备intangibleassets reduction reserve70 1711 商誉 business reputation71 1801 长 期 待 摊 费 用 long-term deferred expenses72 1811 递 延 所 得 税 资 产 deferred income tax assets73 1901 待处理财产损溢waitin

8、g assetsprofit and lossdebt group74 2001 短期借款short-term loan81 2101 交易性金融负债transactionfinancial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预 收 账 款 item received in advance86 2211 应付职工薪酬employee paypayable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息inter

9、est payable90 2241 其 他 应 付 款 other account payable98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowedfor long term101 2602 长期债券long-term bond106 2801 长 期 应 付 款 long-term account payable107 2802 未 确 认 融 资 费 用 unacknowledged financial charges108 2811 专项应付款special ac

10、countspayable109 2901 递 延 所 得 税 负 债 deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001实收资本paid-up capital116 4002资本公积contributed surplus117 4101盈余公积earned surplus119 4103 本 年 利 润 profit for the current year120 41

11、04 利润分配allocation of profits121 4201 库存股 treasury stock五、成本类122 5001生产成本production cost123 5101制造费用cost of production124 5201劳务成本service cost125 5301 研 发 支 出 research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用e

12、ngineering settlement exclusively forconstruction contractor128 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 businessincome130 6011 利息收入金融共用interestincome financial sharing135 6051 其他业务收入other businessincome136 6061 汇 兑 损 益 金 融 专 用 exchange gai

13、n or loss exclusively for finance137 6101 公允价值变动损益soundvalue flexible loss and profit138 6111 投 资 收 益 income on investment142 6301 营 业 外 收 入 nonrevenue receipt143 6401 主营业务成本main businesscost144 6402 其他业务支出other businessexpense145 6405 营 业 税金 及 附 加 business tariff and annex146 6411 利息支出金融共用intereste

14、xpense financial sharing155 6601 销售费用marketing cost156 6602 管理费用managing cost157 6603 财务费用financial cost158 6604 勘探费用exploration expense159 6701 资产减值损失loss from assetdevaluation160 6711 营 业 外 支 出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整prior yearprofit and loss adjustment说明：新准则是在

15、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 (

16、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 theaccounts receivable; and4)可供出售金融资产。Financialassets 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 Meas

17、ured at FairValue 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

18、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

19、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 o

20、f 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 treatments（ .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

21、。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 debent

22、ure 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 receivableInvestment incomeCr: Cash in bank2. 后 续 计 量 S

23、ubsequentmeasurement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 re

24、cord 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

25、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。Upondisposal 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

26、录Journal entry:Dr: Cash in bankThe 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

27、, 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 ter

28、m 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 chang

29、es: 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 independe

30、nt 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 tha

31、t 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

32、）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 administrativ

33、e 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 t

34、reatments（ .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 transacti

35、on 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 i

36、nvestment Cost ( including relevant transaction expenses )Cr: Cash in bankHeld-to-maturity investment Interest adjustment会计分录Journal entry:Dr: Interest receivableHeld-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。Enter

37、prise 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

38、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

39、 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：1100X 3%X (P/A, r, 5) +1100X (P/F, r, 5) = 961 (万元)当 r=5%时，33X4.3295+1100 X 0.7835= 1004.7235 >961 (万元)当=7%时，33X4.1002+1100X 0.7130=919.61 <961 (万元)因此，现值 1004.7235 ， 961，919.61利率 5% ， r ，7%( 1004.7235 961) /( 1004.7235 919.61) = (5%-r) / (5%-

40、7%)解之得，r6%o( 1) The given information indicated:11,000,000X 3%X (P/A, r, 5) + 11,000,000X (P/F, r, 5) = 9,610,000When r=5% ，Then: 330,000X4.3295+11,000,000 X 0.783 = 10,047,235>9,610,000When r=7% ，330,000 X 4.1002 + 11,000,000 X0.7130 = 9,196,100<9,610,000So, the Present Value 10,047,235, 9,61

41、0,000, 9,196,100The interest rate 5% ， r ，7%（10,047,235 9,610,000 ）/（ 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=961 X6%-1100X3% = 24.66 （万元）2009 年 末 利 息 调 整 的 摊 销 额 = （961+24.66） X 6%1100X 3%=26.14 （万 元）2010年初实际摊余成本=961+24.66+26.14= 1011.8 （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， 所以重新确定