通过新旧会计科目表的简单对比.doc

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1、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                                        一、资产类  1     1001 现金                

2、                 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                                    新增4     1011 存放同业           银行专用                                      新增5     1015 其他货币资金                         3  100

3、9  其他货币资金    不变                                                 4   1101   短期投资       分拆                                                 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                                 

4、     新增8 1051 拆出资金                金融共用                                      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  1111  应收票据       不变12 1122

5、 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  1122  应收利息       不变16 1211 应收保户储金            保险专

6、用                                     新增17 1221 应收代位追偿款          保险专用                                     新增18 1222 应收分保账款            保险专用                                     新增19 1223 应收分保未到期责任准备金 保险专用                                     新增20 1224 应收分保保险责任准备金  保险专用                        

7、            新增21 1231 其他应收款                                10  1133  其他应收款    不变22 1241 坏账准备                                  11  1141  坏账准备     不变                                                  13  1161  应收补贴款   取消23 1251 贴现资产                银行专用