新会计准则会计科目表中英文对照

一、资产类
1 1001 库存现金cash on hand
2 1002 银行存款bank deposit
5 1015 其他货币资金other monetary capital
9 1101 交易性金融资产transaction monetary assets
11 1121 应收票据notes receivable
12 1122 应收账款Account receivable
13 1123 预付账款account prepaid
14 1131 应收股利dividend receivable
15 1132 应收利息accrued interest receivable
21 1231 其他应收款accounts receivable-others
22 1241 坏账准备had debts reserve
28 1401 材料采购procurement of materials
29 1402 在途物资materials in transit
30 1403 原材料raw materials
32 1406 库存商品commodity stocks
33 1407 发出商品goods in transit
36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles
42 1461 存货跌价准备reserve against
stock price declining
45 1521 持有至到期投资hold investment due
46 1522 持有至到期投资减值准备hold investment due reduction reserve
47 1523 可供出售金融资产financial assets available for sale
48 1524 长期股权投资long-term stock ownership investment
49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve
50 1526 投资性房地产investment real eastate
51 1531 长期应收款long-term account
receivable
52 1541 未实现融资收益unrealized financing income
54 1601 固定资产permanent assets
55 1602 累计折旧accumulated depreciation
56 1603 固定资产减值准备permanent assets reduction reserve
57 1604 在建工程construction in process
58 1605 工程物资engineer material
59 1606 固定资产清理disposal of fixed assets
60 1611 融资租赁资产租赁专用
financial leasing assets exclusively for leasing
61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing
62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture
63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture
65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation
66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation
67 1701 无形资产intangible assets
68 1702 累计摊销accumulated amortization
69 1703 无形资产减值准备intangible assets reduction reserve
70 1711 商誉business reputation
71 1801 长期待摊费用long-term deferred expenses
72 1811 递延所得税资产deferred income tax assets
73 1901 待处理财产损溢waiting assets profit and loss
二、负债类debt group
74 2001 短期借款short-term loan
81 2101 交易性金融负债transaction financial liabilities
83 2201 应付票据notes payable
84 2202 应付账款account payable
85 2205 预收账款item received in advance
86 2211 应付职工薪酬employee pay payable
87 2221 应交税费tax payable
88 2231 应付股利dividend payable
89 2232 应付利息interest payable
90 2241 其他应付款other account payable
98 2411 预计负债estimated liabilities
99 2501 递延收益deferred income
100 2601 长期借款money borrowed for long term
101 2602 长期债券long-term bond
106 2801 长期应付款long-term account payable
107 2802 未确认融资费用unacknowledged financial charges
108 2811 专项应付款special accounts payable
109 2901 递延所得税负债deferred income tax liabilities
三、共同类
112 3101 衍生工具derivative tool
113 3201 套期工具arbitrage tool
114 3202 被套期项目arbitrage project
四、所有者权益类
115 4001 实收资本paid-up capital
116 4002 资本公积contributed surplus
117 4101 盈余公积earned surplus
119 4103 本年利润profit for the current year
120 4104 利润分配allocation of profits
121 4201 库存股treasury stock
五、成本类
122 5001 生产成本production cost
123 5101 制造费用cost of production
124 5201 劳务成本service cost
125 5301 研发支出research and development expenditures
126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor
127 5402 工程结算建造承包商专用engineering settlement exclusively for
construction contractor
128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor
六、损益类
129 6001 主营业务收入main business income
130 6011 利息收入金融共用interest income financial sharing
135 6051 其他业务收入other business income
136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance
137 6101 公允价值变动损益sound value flexible loss and profit
138 6111 投资收益income on investment
142 6301 营业外收入nonrevenue receipt
143 6401 主营业务成本main business cost
144 6402 其他业务支出other business expense
145 6405 营业税金及附加business tariff and annex
146 6411 利息支出金融共用interest expense financial sharing
155 6601 销售费用marketing cost
156 6602 管理费用managing cost
157 6603 财务费用financial cost
158 6604 勘探费用exploration expense
159 6701 资产减值损失loss from asset devaluation
160 6711 营业外支出nonoperating expense
161 6801 所得税income tax
162 6901 以前年度损益调整prior year profit and loss adjustment
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：The initial recognition of financial assets could be categorized into 4 groups:
1）以公允价值计量且其变动计入当期损益的金融资产；
Financial assets measured at fair value and changes recorded into current period profit or loss （或：Financial assets at fair value through profit or loss）
2）持有至到期投资；The investments which will be held-to-maturity; （或：held-to-maturity investments）
3）贷款和应收款项；Loans and the accounts receivable; and
4）可供出售金融资产。

Financial assets available for sale.
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
Financial Assets Measured at Fair
Value and Changes Recorded into Current Period Profit or Loss
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。

Financial assets measured at fair value the changes of which are recorded into current profit or loss could be further divided into tradable financial assets and financial assets that are designated as financial assets measured at fair value and the changes of which are recorded into current period profit or loss.
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：
It should be classified as tradable financial asset if one of the following conditions is met:
（1）取得该金融资产的目的，主要是为了近期内出售。

The purpose of obtaining financial
assets is to sell recently.
（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。

It is a part of identifiable financial instrument which is centrally managed and there is objective evidence stating that the enterprise manages the combination through the way of obtaining short term gain in recent period.
（3）属于衍生金融工具。

It belongs to the derivative financial instruments.
会计处理Accounting treatments
1.初始计量Initial measurement
应当按照公允价值进行初始计量。

Upon initial measurement，it should be measured at fair value.
注意：please note:
（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。

For the financial assets measured at fair values and the changes of which are recorded into the profit and loss of the current period, the transaction expenses thereof shall be directly recorded into the profit and loss of the current period.
（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。

The debenture interests or cash dividends declared but not paid included in the payments for acquisition of financial assets should be recorded into receivable separately.
会计分录Journal entry:
Dr: Tradable financial assets –cost
Dividend receivable/Interest receivable
Investment income
Cr: Cash in bank
2.后续计量Subsequent measurement
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。

Financial assets measured at fair value and the changes of which are recorded into current period profit or loss should be measured at fair value in subsequent measurement.
资产负债表日，企业应将其公允价值变动计入当期损益。

On the balance sheet date, company should record the change of fair value into current profit and loss.
会计分录Journal entry:
Dr：Cash in bank
Cr:Dividend receivable
Dr：Tradable financial assets-changes in fair value
Cr: The profits and losses on the changes in fair value
3.交易性金融资产处置的处理Disposal of tradable financial assets
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。

Upon disposal of tradable financial assets, the difference between the fair value and the initial measurement value should be recognized as investment income and the profits and losses on the changes in fair value account should be adjusted into investment income.
会计分录Journal entry:
Dr: Cash in bank
The profits and losses on the changes in fair value
Cr: Tradable financial assets
–cost
-changes in fair value
考点二：持有至到期投资
Held-to- maturity investments
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-maturity investments refer to non-derivative financial assets, the maturity date, the recoverable amount of which is fixed or could be determined and the company has clear intention and ability to hold to maturity.
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:
Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:
（1）持有该金融资产的期限不确定；
The term of holding the financial assets is indefinite;
（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；
The financial assets will be sold when any of the following situations changes: the market interest rate, the fluid demand, the substitutive investment opportunity or the investment returns ratio, the source and condition of financing, or foreign exchange risk and etc, with the exception of the sale of the financial assets which is caused by any uncontrollable and independent event which is anticipated not to repeat and is difficult to be reasonably predicted;
（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；
The issuer of the financial assets can settle it with a sum which is obviously lower than the amortized cost;
（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。

Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial assets to maturity.
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：
Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:
（1）没有可利用的财务资源持续地为该金融资产投资提供资金支持，以使该金融资产投资持有至到期；
Having no available financial resources to continuously provide funds to the financial asset investment so as to hold the financial asset investment to maturity;
（2）受法律、行政法规的限制，使企业难以将该金融资产投资持有至到期；
Being subject to the restriction of any law or administrative regulation so that it is hard for the enterprise concerned to hold the financial asset investment to maturity;
（3）其他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的
情况。

Any other circumstance showing that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity.
会计处理Accounting treatments
1.初始计量Initial measurement
企业初始确认持有至到期投资，应当按照公允价值计量，交易费用计入初始投资成本。

The held-to-maturity investments are measured at fair values at their initial recognition and transaction expenses shall be included into the initially recognized amount.
注意：please note:
（1）相关交易费用应当计入初始确认金额。

Relevant transaction expenses should be initially capitalized.
（2）企业取得金融资产所支付的价款中包含的已到付息期但尚未放发的债券利息，应当单独确认为应收项目进行处
理。

The interests due but not yet paid included in the payment for the acquisition of financial assets should be separately recorded into interest receivable account.
会计分录Journal entry:
Dr: Held-to-maturity investment —Cost （including relevant transaction expenses ）
Cr: Cash in bank
Held-to-maturity investment —Interest adjustment
会计分录Journal entry:
Dr: Interest receivable
Held-to-maturity investment —Interest adjustment
Cr: Investment income
2.后续计量Subsequent measurement
企业应当采用实际利率法，按摊余成本对持有至到期投资进行后续计量。

Enterprise should apply effective
interest method, make subsequent measurement on held-to-maturity investments according to amortized cost.
【例题1·计算题】2008年1月1日，甲公司从活跃市场购买于当日发行的一项乙公司债券，年限5年，划分为持有至到期投资,债券的面值1 100万元，公允价值为961万元（含交易费用为10万元），次年1月5日按票面利率3%支付利息。

该债券在第五年兑付本金及最后一期利息。

合同约定债券发行方乙公司在遇到特定情况下可以将债券赎回，且不需要为赎回支付额外款项。

甲公司在购买时预计发行方不会提前赎回。

假定2010年1月1日甲公司预计本金的50%将于2010年12月31日赎回，共计550万元。

乙公司2010年12月31日实际赎回550万元的本金。

[（P/A，5%，5）=4.3295，（P/F，5%，5）=0.7835；（P/A，7%，5）=4.1002，（P/F，7%，5）=0.7130] 要求：
（1）计算甲公司初始确认该项债
券投资时的实际利率（取整数即可）。

（2）计算2010年初应调整的摊余成本的金额，并编制相关会计分录。

（3）计算2010年末摊销利息调整的金额，并编制确认利息以及收回一半本金的会计分录。

『正确答案』
（1）根据题目条件可知：1100×3%×（P/A，r，5）+1100×（P/F，r，5）＝961（万元）当r＝5%时，33×4.3295+1100×0.7835＝1004.7235 >961（万元）
当r＝7%时，33×4.1002+1100×0.7130＝919.61 <961（万元）
因此，
现值1004.7235 ，961，919.61
利率5% ，r ，7%
（1004.7235－961）/（1004.7235－919.61）＝（5%-r）/（5%-7%）
解之得，r≈6%。

（1）The given information indicated:
11,000,000×3%×（P/A，r，5）+ 11,000,000×（P/F，r，5）= 9,610,000
When r=5%，
Then: 330,000×4.3295+11,000,000×0.783 = 10,047,235>9,610,000
When r=7%，
330,000×4.1002 + 11,000,000×0.7130 = 9,196,100<9,610,000
So, the Present Value 10,047,235, 9,610,000, 9,196,100
The interest rate 5% ，r ，7%
（10,047,235－9,610,000）/（10,047,235 - 9,196,100 = 5%-r）/（5%-7%）The result will be r ≈6%
（2）
2008年末利息调整的摊销额＝961×6%－1100×3%＝24.66（万元）
2009年末利息调整的摊销额=（961+24.66）×6%－1100×3%=26.14（万元）
2010年初实际摊余成本＝961+24.66+26.14＝1011.8（万元）
2010年1月1日甲公司预计本金的50%将于2010年12月31日赎回，所以重新
确定的摊余成本=（33+550）/（1+6%）+16.5/（1+6%）2+（16.5+550）/（1+6%）3＝1040.32（万元）
2010年初应调增摊余成本＝1040.32－1011.8＝28.52（万元）
借：持有至到期投资——利息调整
28.52万
贷：投资收益
28.52万
（2）Amortized amount of financial interest adjustment in 2008
= 9,610,000×6%－11,000,000×3%
=246,600 Yuan
Amortized amount of final interest adjustment in 2009
=（9,610,000+246,600）×6%－11,000,000×3%
=261,400Yuan
Actual amortized cost at the beginning of 2010
= 9,610,000+246,600+261,400
=10,118,000Yuan
At Jan 1st 2010, it was expected the 50% of repayment would be made at Dec 31st 2010.
Then the re-confirmed amortized cost
=（330,000+5,500,000）/（1+6%）+ 165,000/（1+6%）2
+（165,000+5,500,000）/（1+6%）3
=1 0,403,200 Yuan
The amortized cost to be increased at the beginning of 2010 = 10,403,200 －10,118,000 = 285,200 Yuan
Dr: Hold-to-maturity investment---Interest Adjustment 285,200
Cr: Investment income
285,200
（3）2010年末，应收利息＝1100×3%＝33（万元）
实际利息收入＝1040.32×6%＝62.42（万元）
利息调整＝62.42－33＝29.42（万元）
借：应收利息33万
持有至到期投资——利息调整29.42万
贷：投资收益
62.42万
借：银行存款550万
贷：持有至到期投资——成本550万
（3）At the end of 2010, the interest receivable=11,000,000×3%=330,000 Yuan
Actual interest income=10,403,200×6% = 624,200 Yuan
The interest to be adjusted =624,200－330,000=294,200 Yuan
Dr: Interest receivable
330,000
Hold-to-maturity investment --- interest adjustment294,200
Cr: Investment income
624,200
Dr: Cash in bank
5,500,000
Cr: Hold-to-maturity investment ---Cost 5,500,000。