1、、資產類1 1001 庫存現金 cash on hand2 1002 銀行存款 bank deposit5 1015 其他貨幣資金 other monetary capital9 1101 交 易 性 金 融 資 產 transactionnotes receivableAccount receivable account prepaid dividend receivablemonetary assets11 1121 應收票據12 1122 應收賬款13 1123 預付賬款14 1131 應收股利15 1132 應 收 利 息 accrued interest receivable21 1

2、231 其 他 應 收 款 accounts receivable-others22 1241 壞賬準備 had debts reserve28 1401 材 料 采 購 procurement of materials29 1402 在途物資 materials in transit30 1403 原材料 raw materials32 1406 庫存商品 commodity stocks33 1407 發出商品 goods in transit36 1412 包 裝 物 及 低 值 易 耗 品 wrappage and low value and easily wornout articl

3、es42 1461 存貨跌價準備 reserve againststock price declining45 1521 持 有 至 到 期 投 資 hold investment due46 1522 持 有至 到期投資減 值準備 hold investment due reduction reserve47 1523 可供出售金融資產 financial assets available for sale48 1524 長期股權投資 long-term stock ownership investment49 1525 長 期 股 權 投 資 減 值 準 備 long-term stock

4、 ownership investment reduction reserve50 1526 投資性房地產 investment real eastate51 1531 長期應收款 long-term accountreceivable52 1541 未實現融資收益 unrealized financing income54 1601 固定資產 permanent assets55 1602 累 計 折 舊 accumulated depreciation56 1603 固定資產減值準備 permanent assets reduction reserve57 1604 在 建 工 程 con

5、struction in process58 1605 工程物資 engineer material59 1606 固 定 資 產 清 理 disposal of fixed assets60 1611 融 資 租 賃 資 產 租 賃 專 用financial leasing assets exclusively for leasing61 1612 未 擔 保 余 值 租 賃 專 用 unguaranteed residual value exclusively for leasing62 1621 生產性生物資產 農業專用 productive living assets exclusiv

6、ely for agriculture63 1622 生產性生物資產累計折舊 農 業專用 productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物資產 農業專用 non-profit living assets exclusively for agriculture65 1631 油氣資產 石油天然氣開采專 用 oil and gas assets exclusively for oil and gas exploitation66 1632 累計折耗 石油天然氣開采專

7、用 accumulated depletion exclusively for oil and gas exploitation67 1701 無形資產 intangible assets68 1702 累 計 攤 銷 accumulated amortization69 1703 無形資產減值準備 intangible assets reduction reserve70 1711 商譽 business reputation71 1801 長 期 待 攤 費 用 long-term deferred expenses72 1811 遞 延 所 得 稅 資 產 deferred income

8、 tax assets73 1901 待處理財產損溢 waiting assets profit and loss、負債類 debt group74 2001 短期借款 short-term loan81 2101 交易性金融負債 transaction financial liabilities83 2201 應付票據 notes payable84 2202 應付賬款 account payable85 2205 預 收 賬 款 item received in advance86 2211 應付職工薪酬 employee pay payable87 2221 應交稅費 tax payab

9、le88 2231 應付股利 dividend payable89 2232 應付利息 interest payable90 2241 其 他 應 付 款 other account payable98 2411 預計負債 estimated liabilities99 2501 遞延收益 deferred income100 2601 長期借款 money borrowed for long term101 2602 長期債券 long-term bond106 2801 長 期 應 付 款 long-term account payable107 2802 未 確 認 融 資 費 用 un

10、acknowledged financial charges108 2811 專項應付款 special accounts payable109 2901 遞 延 所 得 稅 負 債 deferred income tax liabilities三、共同類112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期項目 arbitrage project四、所有者權益類115 4001 實收資本 paid-up capital116 4002 資本公積 contributed surplus117 4101 盈余公積

11、 earned surplus119 4103 本 年 利 潤 profit for the current year120 4104 利潤分配 allocation of profits121 4201 庫存股 treasury stock五、成本類122 5001 生產成本 production cost123 5101 制造費用 cost of production124 5201 勞務成本 service cost125 5301 研 發 支 出 research and development expenditures126 5401 工程施工 建造承包商專用 engineering

12、 construction exclusively for construction contractor127 5402 工程結算 建造承包商專用 engineering settlement exclusively forconstruction contractor128 5403 機械作業 建造承包商專用 mechanical operation exclusively for construction contractor六、損益類129 6001 主營業務收入 main business income130 6011 利息收入 金融共用 interest income financ

13、ial sharing135 6051 其他業務收入 other business income136 6061 匯 兌 損 益 金 融 專 用 exchange gain or loss exclusively for finance137 6101 公允價值變動損益 sound value flexible loss and profit138 6111 投 資 收 益 income on investment142 6301 營 業 外 收 入 nonrevenue receipt143 6401 主營業務成本 main business cost144 6402 其他業務支出 othe

14、r business expense145 6405 營 業 稅金 及 附 加 business tariff and annex146 6411 利息支出 金融共用 interest expense financial sharing155 6601 銷售費用 marketing cost156 6602 管理費用 managing cost157 6603 財務費用 financial cost158 6604 勘探費用 exploration expense159 6701 資產減值損失 loss from asset devaluation160 6711 營 業 外 支 出 nono

15、perating expense161 6801 所得稅 income tax162 6901 以前年度損益調整 prior year profit and loss adjustment說明：新準則是在資產負債表中沒有了 這兩個項目，但是平時可以根據需要設置 的，待攤費用的期末余額在預付款項項目核 算，預提費用期末余額在預收款項項目核三、詳細講解 金融資產應當在初始確認時劃分 為 下 列 四 類 ： The initial recognition of financial assets could be categorized into 4 groups:1)以公允價值計量且其變動計入 當期

16、損益的金融資產；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 資 ； The investments which will be held-to-maturity; (或： held-to-maturity investments )3)貸款和應收款項； Loans and the accounts r

17、eceivable; and4 )可供出售金融資產。 Financial assets available for sale.考點一：以公允價值計量且其變動 計入當期損益的金融資產Financial Assets Measured at FairValue and Changes Recorded into Current Period Profit or Loss以公允價值計量且其變動計入當 期損益的金融資產， 可以進一步分為交易性 金融資產和指定為以公允價值計量且其變 動計入當期損益的金融資產。Financial assets measured at fair value the chan

18、ges 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.金融資產滿足下列條件之一的，應 當劃分為交易性金融資產：It sh

19、ould be classified as tradable financial asset if one of the following conditions is met:（1）取得該金融資產的目的，主 要是為了近期內出售。The purpose of obtaining financial assets is to sell recently.（2）屬于進行集中管理的可辨認 金融工具組合的一部分， 且有客觀證據表明 企業近期采用短期獲利方式對該組合進行 管理。It is a part of identifiable financial instrument which is centr

20、ally 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）屬于衍生金融工具。It belongs to the derivative financial instruments.會計處理 Accounting treatments1. 初始計量 Initial measurement 應當按照公允價值進行初始計量。Upon init

21、ial measurement ， it should be measured at fair value.注意： please note:（1）對于以公允價值計量且其變 動計入當期損益的金融資產， 相關交易費用應當直接計入當期損益。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 direct

22、ly recorded into the profit and loss of the current period.（2）支付的價款中包含的已宣告 但尚未發放現金股利或債券利息， 應當單獨 確認為應收項目進行處理。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.會計分錄 Journal entry:Dr

23、: Tradable finan cial assets cost Dividend receivable/Interest receivableInvestment income Cr: Cash in bank2. 后 續 計 量 Subsequent measurement以公允價值計量且其變動計入當 期損益的金融資產應當采用公允價值進行 后續計量。Financial assets measured at fair value and the changes of which are recorded into current period profit or loss should b

24、e measured at fair value in subsequent measurement.資產負債表日，企業應將其公允價 值變動計入當期損益。On the balance sheet date, company should record the change of fair value into current profit and loss.會計分錄 Journal entry:Dr： Cash in bankCr:Dividend receivableDr ： Tradable financial assets-changes in fair valueCr: The pro

25、fits and losses on the changes in fair value3. 交易性金融資產處置的處理 Disposal of tradable financial assets處置該金融資產時，其公允價值與 初始入賬金額之間的差額應確認為投資收 益，同時調整公允價值變動損益。 Upon disposal of tradable financial assets, the difference between the fair value and the initial measurement value should be recognized as investment i

26、ncome and the profits and losses on the changes in fair value account should be adjusted into investment income.會計分錄 Journal entry:Dr: Cash in bankThe profits and losses on the changes in fair valueCr: Tradable financial assets-cost-changes in fair value考點二：持有至到期投資 Held-to- maturity investments 持有至到

27、期投資，是指到期日固 定、回收金額固定或可確定，且企業有明確意圖和能力持有至到期的非衍生金融資產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.存在下列情況之一的，表明企業沒 有明確意圖將金融資產投資持有

28、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）持有該金融資產的期限不確 定；The term of holding the financial assets is indefinite;（2）發生市場利率變化、流動性 需要變化、 替代投資機會及其投資收益率變 化、融資來源和條件變化、外匯風險變化等 情況時，將出售該金

29、融資產。但是，無法控 制、預期不會重復發生且難以合理預計的獨 立事項引起的金融資產出售除外；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 exchang

30、e 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）該金融資產的發行方可以按 照明顯低于其攤余成本的金額清償；The issuer of the financial assets can settle it with a su

31、m which is obviously lower than the amortized cost;（4）其他表明企業沒有明確意圖 將該金融資產持有至到期的情況。Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial assets to maturity.存在下列情況之一的，表明企業沒 有能力將具有固定期限的金融資產投資持 有至到期：Under any of the following circumstanc

32、es, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity:（1）沒有可利用的財務資源持續 地為該金融資產投資提供資金支持， 以使該 金融資產投資持有至到期；Having no available financial resources to continuously provide funds to the financial asset investment so as to hold the financial as

33、set investment to maturity;（2）受法律、行政法規的限制， 使企業難以將該金融資產投資持有至到期；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）其他表明企業沒有能力將具 有固定期限的金融資產投資持有至到期的情況Any other circumstance showing

34、 that the enterprise concerned is not able to hold the fixed term financial asset investment to maturity.會計處理 Accounting treatments1.初始計量 Initial measurement 企業初始確認持有至到期投資，應 當按照公允價值計量， 交易費用計入初始投 資成本。The held-to-maturity investments are measured at fair values at their initial recognition and transac

35、tion expenses shall be included into the initially recognized amount.注意： please note: （1）相關交易費用應當計入初始 確認金額。Relevant transaction expenses should be initially capitalized.（2）企業取得金融資產所支付的 價款中包含的已到付息期但尚未放發的債 券利息，應當單獨確認為應收項目進行處理。The interests due but not yet paid included in the payment for the acquisiti

36、on of financial assets should be separately recorded into interest receivable account.會計分錄 Journal entry:Dr: Held-to-maturity investment Cost ( including relevant transaction expenses )Cr: Cash in bank Held-to-maturity investment Interest adjustment會計分錄 Journal entry:Dr: Interest receivable Held-to-

37、maturity investment Interest adjustmentCr: Investment income2. 后 續 計 量 Subsequent measurement企業應當采用實際利率法，按攤余 成本對持有至到期投資進行后續計量。Enterprise should apply effective interest method, make subsequent measurement on held-to-maturity investments according to amortized cost.【例題1 計算題】2008年1月1 日，甲公司從活躍市場購買于當日發行

38、的一 項乙公司債券，年限 5 年，劃分為持有至到 期投資 ,債券的面值 1 100 萬元，公允價值為 961 萬元（含交易費用為 10 萬元），次年 1 月 5 日按票面利率 3% 支付利息。該債券在 第五年兌付本金及最后一期利息。 合同約定 債券發行方乙公司在遇到特定情況下可以 將債券贖回，且不需要為贖回支付額外款 項。甲公司在購買時預計發行方不會 提前贖回。假定 2010 年 1 月 1 日甲公司預 計本金的 50%將于 2010 年 12 月 31 日贖回， 共計 550 萬元。乙公司 2010 年 12 月 31 日 實際贖回 550 萬元的本金。 （P/A ，5%，5） =4.329

39、5，（P/F，5%， 5） =0.7835；（P/A， 7%，5）=4.1002，（P/F，7%，5）=0.7130 要求：（1 ）計算甲公司初始確認該項債券投資時的實際利率（取整數即可） 。（ 2）計算 2010 年初應調整的攤余 成本的金額，并編制相關會計分錄。（ 3）計算 2010 年末攤銷利息調整 的金額， 并編制確認利息以及收回一半本金 的會計分錄。正確答案（1）根據題目條件可知：1100X3% X( P/A , r, 5) +1100 X( P/F, r, 5) =961 (萬元)當 r= 5%時，33 X 4.3295+1100 X 0.7835= 1004.7235 961 (

40、萬元)當 r = 7% 時，33 X 4.1002+1100 X0.7130=919.61 9,610,000When r=7% ， 330,000X 4.1002 + 11,000,000X0.7130 = 9,196,1009,610,000So, the Present Value 10,047,235,9,610,000, 9,196,100The 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年末利息調整的攤銷額=961X 6% 1100X 3% = 24.66 （萬元）2009 年 末 利 息 調 整 的 攤 銷 額 =（961+24.66） X 6% 1100X 3%=26.14（萬 元）2010年初實際攤余成本=961+24.66+26.14 = 1011.8 （萬元）2010 年 1 月 1 日甲公司預計本金的50%將于 2010 年 12 月 31 日贖回，所以重新確定的攤余成本 =(33+550)/( 1+6%)+16