新企业会计准则科目代码及详解.docx
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新企业会计准则科目代码及详解.docx
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新企业会计准则科目代码及详解
新企业会计准则科目代码及详解
1001现金.......................................................................................................................................1
1002银行存款...............................................................................................................................1
1003存放中央银行款项...............................................................................................................11011存放同业...............................................................................................................................2
1015其他货币资金.......................................................................................................................21021结算备付金...........................................................................................................................21031存出保证金...........................................................................................................................31051拆出资金...............................................................................................................................3
1101交易性金融资产...................................................................................................................4
1111买入返售金融资产...............................................................................................................41121应收票据...............................................................................................................................5
1122应收账款...............................................................................................................................6
1123预付账款...............................................................................................................................7
1131应收股利...............................................................................................................................7
1132应收利息...............................................................................................................................7
1211应收保户储金.......................................................................................................................81221应收代位追偿款...................................................................................................................81222应收分保账款.......................................................................................................................91223应收分保未到期责任准备金.............................................................................................101224应收分保保险责任准备金.................................................................................................101231其他应收款.........................................................................................................................101241坏账准备.............................................................................................................................11
1251贴现资产.............................................................................................................................11
1301贷款.....................................................................................................................................12
1302贷款损失准备.....................................................................................................................131311代理兑付证券.....................................................................................................................141321代理业务资产.....................................................................................................................141401材料采购.............................................................................................................................15
1402在途物资.............................................................................................................................15
1403原材料.................................................................................................................................16
1404材料成本差异.....................................................................................................................171406库存商品.............................................................................................................................17
1407发出商品.............................................................................................................................18
1409商品进销差价.....................................................................................................................191411委托加工物资.....................................................................................................................191412包装物及低值易耗品.........................................................................................................201421消耗性生物资产.................................................................................................................201431周转材料.............................................................................................................................21
1441贵金属.................................................................................................................................22
1442抵债资产.............................................................................................................................22
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1451损余物资.............................................................................................................................23
1461存货跌价准备.....................................................................................................................231501待摊费用.............................................................................................................................24
1511独立账户资产.....................................................................................................................241521持有至到期投资.................................................................................................................241522持有至到期投资减值准备.................................................................................................251523可供出售金融资产.............................................................................................................261524长期股权投资.....................................................................................................................261525长期股权投资减值准备.....................................................................................................281526投资性房地产.....................................................................................................................281531长期应收款.........................................................................................................................291541未实现融资收益.................................................................................................................291551存出资本保证金.................................................................................................................301601固定资产.............................................................................................................................30
1602累计折旧.............................................................................................................................31
1603固定资产减值准备.............................................................................................................311604在建工程.............................................................................................................................31
1605工程物资.............................................................................................................................32
1606固定资产清理.....................................................................................................................331611融资租赁资产.....................................................................................................................331612未担保余值.........................................................................................................................341621生产性生物资产.................................................................................................................341622生产性生物资产累计折旧.................................................................................................351623公益性生物资产.................................................................................................................351631油气资产.............................................................................................................................36
1632累计折耗.............................................................................................................................37
1701无形资产.............................................................................................................................37
1702累计摊销.............................................................................................................................37
1703无形资产减值准备.............................................................................................................381711商誉.....................................................................................................................................38
1801长期待摊费用.....................................................................................................................381811递延所得税资产.................................................................................................................391901待处理财产损溢.................................................................................................................392001短期借款................................................................................
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