2007新旧会计科目对照表

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1、新会计准则与企业会计制度会计科目对照表通过新旧会计科目表的简单对比，可见此次修订调整的力度。与原《企业会计制度》科目表相比，新增了94个会计科目（其中特殊行业专用会计科目69个），取消了10个会计科目，合并了6个会计科目，分拆、更名、降级了9个会计科目。新会计准则会计科目表                               企业会计制度会计科目表              对比顺序号 编号 会计科目名称      会计科目适用范围说明 顺序号 编号 名称  一、资产类                

2、                        一、资产类  1     1001 现金                                   1     1001  现金               不变2      1002 银行存款                               2     1002  银行存款           不变3     1003 存放中央银行款项   银行专用                                             

3、  新增4     1011 存放同业           银行专用                                                新增5     1015 其他货币资金                           3     1009  其他货币资金        不变                                                   4       1101   短期投资           分拆                  

4、                                 5     1102  短期投资跌价准备     更名6 1021 结算备付金              证券专用                                                 新增7 1031 存出保证金              金融共用                                                 新增8 1051 拆出资金                金融共用    

5、                                             新增9 1101 交易性金融资产                                                                   新增10 1111 买入返售金融资产       金融共用                                                 新增11 1121 应收票据                                  6  

6、   1111  应收票据           不变YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject12 112

7、2 应收账款                                   9     1131  应收账款           不变13 1123 预付账款                                   12     1151  预付账款           不变14 1131 应收股利                                   7     1121  应收股利          不变15 1132 应收利息                       

8、            8     1122  应收利息           不变16 1211 应收保户储金            保险专用                                                新增17 1221 应收代位追偿款          保险专用                                                新增1