新会计准则会计科目旧会计制度会计科目对比表

《新会计准则会计科目旧会计制度会计科目对比表》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、新会计准则会计科目旧会计制度会计科目对比表 新会计准则会计科目表                            旧会计制度会计科目表    顺序号 编号 科目名称   编号 科目名称 对比结果一、资产类                                        一、资产类  1 1001 库存现金                               1001  现金     适当更名2 1002 银行存款                              1002  银行存款    不变3 1015 

2、其他货币资金                          1009  其他货币资金  不变4 1101 交易性金融资产                    1101   短期投资        更名5 1121 应收票据                                  1111  应收票据       不变6 1122 应收账款                                   1131  应收账款      不变7 1123 预付账款                                 

3、  1151  预付账款       不变8 1131 应收股利                                   1121  应收股利       不变9 1132 应收利息                                  1122  应收利息       不变10 1231 其他应收款                                 1133  其他应收款不变11 1241 坏账准备                                  1141  坏账准备   不变12   

4、                                              1161  应收补贴款   取消13 1321 代理业务资产                                                         新增14 1401 材料采购（计划成本计价法）                 1201  物资采购     更名15 1402 在途物资（实际成本计价法）                                           新增16 1403 原材料        

5、                            1211  原材料       不变17 1404 材料成本差异                               1232  材料成本差异 不变18 1406 库存商品                                  1243  库存商品     不变19 1407 发出商品                                      1242    已发商品        更名20 1410 商品进销差价                    

6、           1244  商品进销差价不变21 1411 委托加工物资                               1251  委托加工物资 不变22 1431 周转材料                       1231   低值易耗品      合并21 1431 周转材料                       1221    包装物      合并23 1461 存货跌价准备                              1281  存货跌价准备   不变24                  

7、                              1291  分期收款发出商品取消25 1521 持有至到期投资                                                       新增26 1522 持有至到期投资减值准备                                                新增27 1523 可供出售金融资产                                                      新增28 1524 长期股权投资  

8、                           1401  长期股权投资    不变29 1525 长期股权投资减值准备