新会计准则会计科目表(中英文对照)知识分享

一、资产类11001库存现金cashonhand21002银行存款bankdeposit51015其他货币资金othermonetarycapital91101交易性金融资产transactionmonetaryassets1121应收票据notesreceivable1122应收账款Accountreceivable1123预付账款accountprepaid1131应收股利dividendreceivable1132应收利息accruedinterestreceivable211231其他应收款accountsreceivable-others221241坏账准备haddebtsreserve1401材料采购procurementofmaterials1402在途物资materialsintransit1403原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransit361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles421461存货跌价准备reserveagainststockpricedeclining451521持有至到期投资holdinvestmentdue461522持有至到期投资减值准备holdinvestmentduereductionreserve471523可供出售金融资产financialassetsavailableforsale481524长期股权投资long-termstockownershipinvestment491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve1526投资性房地产investmentrealeastate1531长期应收款long-termaccountreceivable1541未实现融资收益unrealized••financingincome541601固定资产permanentassets551602累计折旧accumulateddepreciation561603固定资产减值准备permanentassetsreductionreserve1604在建工程constructioninprocess1605工程物资engineermaterial1606固定资产清理disposaloffixedassets601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation1701无形资产intangibleassets1702累计摊销accumulatedamortization1703无形资产减值准备intangibleassetsreductionreserve1711商誉businessreputation711801长期待摊费用long-termdeferredexpenses721811递延所得税资产deferredincometaxassets731901待处理财产损溢waitingassetsprofitandloss、负债类debtgroup742001短期借款short-termloan812101交易性金融负债transactionfinancialliabilities2201应付票据notespayable2202应付账款accountpayable2205预收账款itemreceivedinadvance2211应付职工薪酬employeepaypayable2221应交税费taxpayable2231应付股利dividendpayable2232应付利息interestpayable2241其他应付款otheraccountpayable2411预计负债estimatedliabilities2501递延收益deferredincome2601长期借款moneyborrowedforlongterm2602长期债券long-termbond1062801长期应付款long-termaccountpayable1072802未确认融资费用unacknowledgedfinancialcharges1082811专项应付款specialaccountspayable1092901递延所得税负债deferredincometaxliabilities三、共同类3101衍生工具derivativetool3201套期工具arbitragetool3202被套期项目arbitrageproject四、所有者权益类4001实收资本paid-upcapital4002资本公积contributedsurplus4101盈余公积earnedsurplus4103本年利润profitforthecurrentyear4104利润分配allocationofprofits4201库存股treasurystock五、成本类5001生产成本productioncost5101制造费用costofproduction5201劳务成本servicecost5301研发支出researchanddevelopmentexpenditures1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor六、损益类1296001主营业务收入mainbusinessincome1306011利息收入金融共用interestincomefinancialsharing1356051其他业务收入otherbusinessincome1366061汇兑损益金融专用exchangegainorlossexclusivelyforfinance1376101公允价值变动损益soundvalueflexiblelossandprofit1386111投资收益incomeoninvestment1426301营业外收入nonrevenuereceipt1436401主营业务成本mainbusinesscost1446402其他业务支出otherbusinessexpense1456405营业税金及附加businesstariffandannex1466411利息支出金融共用interestexpensefinancialsharing6601销售费用marketingcost6602管理费用managingcost6603财务费用financialcost6604勘探费用explorationexpense6701资产减值损失lossfromassetdevaluation6711营业外支出nonoperatingexpense6801所得税incometax6901以前年度损益调整prioryearprofitandlossadjustment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：Theinitialrecognitionoffinancialassetscouldbecategorizedinto4groups:1)以公允价值计量且其变动计入当期损益的金融资产；Financialassetsmeasuredatfairvalueandchangesrecordedintocurrentperiodprofitorloss(或：Financialassetsatfairvaluethroughprofitorloss)2)持有至到期投资；Theinvestmentswhichwillbeheld-to-maturity;(或：held-to-maturityinvestments)3)贷款和应收款项；Loansandtheaccountsreceivable;and4)可供出售金融资产。Financialassetsavailableforsale.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FinancialAssetsMeasuredatFairValueandChangesRecordedintoCurrentPeriodProfitorLoss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。Financialassetsmeasuredatfairvaluethechangesofwhicharerecordedintocurrentprofitorlosscouldbefurtherdividedintotradablefinancialassetsandfinancialassetsthataredesignatedasfinancialassetsmeasuredatfairvalueandthechangesofwhicharerecordedintocurrentperiodprofitorloss.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：Itshouldbeclassifiedastradablefinancialassetifoneofthefollowingconditionsismet:（1）取得该金融资产的目的，主要是为了近期内出售。Thepurposeofobtainingfinancialassetsistosellrecently.（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。Itisapartofidentifiablefinancialinstrumentwhichiscentrallymanagedandthereisobjectiveevidencestatingthattheenterprisemanagesthecombinationthroughthewayofobtainingshorttermgaininrecentperiod.（3）属于衍生金融工具。Itbelongstothederivativefinancialinstruments.会计处理Accountingtreatments1.初始计量Initialmeasurement应当按照公允价值进行初始计量。Uponinitialmeasurement，itshouldbemeasuredatfairvalue.注意：pleasenote:（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。Forthefinancialassetsmeasuredatfairvaluesandthechangesofwhicharerecordedintotheprofitandlossofthecurrentperiod,thetransactionexpensesthereofshallbedirectlyrecordedintotheprofitandlossofthecurrentperiod.（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。Thedebentureinterestsorcashdividendsdeclaredbutnotpaidincludedinthepaymentsforacquisitionoffinancialassetsshouldberecordedintoreceivableseparately.会计分录Journalentry:Dr:Tradablefinancialassets一costDividendreceivable/InterestreceivableInvestmentincomeCr:Cashinbank2.后续计量Subsequentmeasurement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。Financialassetsmeasuredatfairvalueandthechangesofwhicharerecordedintocurrentperiodprofitorlossshouldbemeasuredatfairvalueinsubsequentmeasurement.资产负债表日，企业应将其公允价值变动计入当期损益。Onthebalancesheetdate,companyshouldrecordthechangeoffairvalueintocurrentprofitandloss.会计分录Journalentry:Dr：CashinbankCr:DividendreceivableDr：Tradablefinancialassets-changesinfairvalueCr:Theprofitsandlossesonthechangesinfairvalue3.交易性金融资产处置的处理Disposaloftradablefinancialassets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。Upondisposaloftradablefinancialassets,thedifferencebetweenthefairvalueandtheinitialmeasurementvalueshouldberecognizedasinvestmentincomeandtheprofitsandlossesonthechangesinfairvalueaccountshouldbeadjustedintoinvestmentincome.会计分录Journalentry:Dr:CashinbankTheprofitsandlossesonthechangesinfairvalueCr:Tradablefinancialassets-cost-changesinfairvalue考点二：持有至到期投资Held-to-maturityinvestments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-maturityinvestmentsrefertonon-derivativefinancialassets,thematuritydate,therecoverableamountofwhichisfixedorcouldbedeterminedandthecompanyhasclearintentionandabilitytoholdtomaturity.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:Underanyofthefollowingcircumstances,itshowsthattheenterpriseconcernedisnotabletoholdthefixedtermfinancialassetinvestmenttomaturity:（1）持有该金融资产的期限不确定；Thetermofholdingthefinancialassetsisindefinite;（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；Thefinancialassetswillbesoldwhenanyofthefollowingsituationschanges:themarketinterestrate,thefluiddemand,thesubstitutiveinvestmentopportunityortheinvestmentreturnsratio,thesourceandconditionoffinancing,orforeignexchangeriskandetc,withtheexceptionofthesaleofthefinancialassetswhichiscausedbyanyuncontrollableandindependenteventwhichisanticipatednottorepeatandisdifficulttobereasonablypredicted;（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；Theissuerofthefinancialassetscansettleitwithasumwhichisobviouslylowerthantheamortizedcost;（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。Anyothercircumstancewhichshowsthattheenterpriseconcerneddoesnothavetheclearintentiontoholdthefinancialassetstomaturity.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：Underanyofthefollowingcircumstances,itshowsthattheenterpriseconcernedisnotabletoholdthefixedtermfinancialassetinvestmenttomaturity:（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；Havingnoavailablefinancialresourcestocontinuouslyprovidefundstothefinancialassetinvestmentsoastoholdthefinancialassetinvestmenttomaturity;（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；Beingsubjecttotherestrictionofanylaworadministrativeregulationsothatitishardfortheenterpriseconcernedtoholdthefinancialassetinvestmenttomaturity;（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。Anyothercircumstanceshowingthattheenterpriseconcernedisnotabletoholdthefixedtermfinancialassetinvestmenttomaturity.会计处理Accountingtreatments1.初始计量Initialmeasurement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。Theheld-to-maturityinvestmentsaremeasuredatfairvaluesattheirinitialrecognitionandtransactionexpensesshallbeincludedintotheinitiallyrecognizedamount.注意：pleasenote:（1）相关交易费用应当计入初始确认金额。Relevanttransactionexpensesshouldbeinitiallycapitalized.（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。Theinterestsduebutnotyetpaidincludedinthepaymentfortheacquisitionoffinancialassetsshouldbeseparatelyrecordedintointerestreceivableaccount.会计分录Journalentry:Dr:Held-to-maturityinvestment—Cost(includingrelevanttransactionexpenses)Cr:CashinbankHeld-to-maturityinvestment—Interestadjustment会计分录Journalentry:Dr:InterestreceivableHeld-to-maturityinvestment—InterestadjustmentCr:Investmentincome2.后续计量Subsequentmeasurement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。Enterpriseshouldapplyeffectiveinterestmethod,makesubsequentmeasurementonheld-to-maturityinvestmentsaccordingtoamortizedcost.【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1100万元，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：1100X3%X（P/A,r,5）+1100X（P/F,r,5）=961（万元）当r=5%时，33X4.3295+1100X0.7835=1004.7235>961（万元）当r=7%时，33X4.1002+1100X0.7130=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%-7%）解之得，r〜6%。（1）Thegiveninformationindicated:11,000,000X3%X（P/A，r，5）+11,000,000X（P/F，r，5）=9,610,000Whenr=5%，Then:330,000X4.3295+11,000,000X0.783=10,047,235>9,610,000Whenr=7%，330,000X4.1002+11,000,000X0.7130=9,196,100<9,610,000So,thePresentValue10,047,235,9,610,000,9,196,100Theinterestrate5%，r，7%（10,047,235－9,610,000）/（10,047,235-9,196,100=5%-r）/（5%-7%）Theresultwillber心6%（2）2008年末利息调整的摊销额=961X6%-1100X3%=24.66（万元）年末利息调整的摊销额=（961+24.66）X6%-1100X3%=26.14（万元）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，所以重新确定的摊余成本=(33+550)/(1+6%)+16.5/(1+6%)2+(16.5+550)/(1+6%)3=1040.