新会计准则会计科目表中英文对照文档格式.docx
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新会计准则会计科目表中英文对照文档格式.docx
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421461存货跌价准备reserveagainststockpricedeclining
451521持有至到期投资holdinvestmentdue
461522持有至到期投资减值准备holdinvestmentduereductionreserve
471523可供出售金融资产financialassetsavailableforsale
481524长期股权投资long-termstockownershipinvestment
491525长期股权投资减值准备long—termstockownershipinvestmentreductionreserve
501526投资性房地产investmentrealeastate
511531长期应收款long—termaccountreceivable
521541未实现融资收益unrealizedfinancingincome
541601固定资产permanentassets
551602累计折旧accumulateddepreciation
561603固定资产减值准备permanentassetsreductionreserve
571604在建工程constructioninprocess
581605工程物资engineermaterial
591606固定资产清理disposaloffixedassets
601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing
611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing
621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture
631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture
641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture
651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation
661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation
671701无形资产intangibleassets
681702累计摊销accumulatedamortization
691703无形资产减值准备intangibleassetsreductionreserve
701711商誉businessreputation
711801长期待摊费用long—termdeferredexpenses
721811递延所得税资产deferredincometaxassets
731901待处理财产损溢waitingassetsprofitandloss
二、负债类debtgroup
742001短期借款short-termloan
812101交易性金融负债transactionfinancialliabilities
832201应付票据notespayable
842202应付账款accountpayable
852205预收账款itemreceivedinadvance
862211应付职工薪酬employeepaypayable
872221应交税费taxpayable
882231应付股利dividendpayable
892232应付利息interestpayable
902241其他应付款otheraccountpayable
982411预计负债estimatedliabilities
992501递延收益deferredincome
1002601长期借款moneyborrowedforlongterm
1012602长期债券long-termbond
1062801长期应付款long—termaccountpayable
1072802未确认融资费用unacknowledgedfinancialcharges
1082811专项应付款specialaccountspayable
1092901递延所得税负债deferredincometaxliabilities
三、共同类
1123101衍生工具derivativetool
1133201套期工具arbitragetool
1143202被套期项目arbitrageproject
四、所有者权益类
1154001实收资本paid-upcapital
1164002资本公积contributedsurplus
1174101盈余公积earnedsurplus
1194103本年利润profitforthecurrentyear
1204104利润分配allocationofprofits
1214201库存股treasurystock
五、成本类
1225001生产成本productioncost
1235101制造费用costofproduction
1245201劳务成本servicecost
1255301研发支出researchanddevelopmentexpenditures
1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor
1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor
1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor
六、损益类
1296001主营业务收入mainbusinessincome
1306011利息收入金融共用interestincomefinancialsharing
1356051其他业务收入otherbusinessincome
1366061汇兑损益金融专用exchangegainorlossexclusivelyforfinance
1376101公允价值变动损益soundvalueflexiblelossandprofit
1386111投资收益incomeoninvestment
1426301营业外收入nonrevenuereceipt
1436401主营业务成本mainbusinesscost
1446402其他业务支出otherbusinessexpense
1456405营业税金及附加businesstariffandannex
1466411利息支出金融共用interestexpensefinancialsharing
1556601销售费用marketingcost
1566602管理费用managingcost
1576603财务费用financialcost
1586604勘探费用explorationexpense
1596701资产减值损失lossfromassetdevaluation
1606711营业外支出nonoperatingexpense
1616801所得税incometax
1626901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;
and
4)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Accountingtreatments
1。
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–cost
Dividendreceivable/Interestreceivable
Investmentincome
Cr:
Cashinbank
2。
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:
Cashinbank
Dividendreceivable
Dr:
Tradablefinancialassets—changesinfairvalue
Theprofitsandlossesonthechangesinfairvalue
3.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。
Theprofitsandlossesonthechangesinfairvalue
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,itshowsthattheenterpriseconcernedisnotabletohol
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