会计科目表（2011版）序号编号会计科目名称序号编号一、资产类80220211001库存现金81220321002银行存款82221131003存放中央银行款项83222141011存放同业84223151012其他货币资金85223261021结算备付金86224171031存出保证金87225181101交易性金融资产88226191111买入返售金融资产892311101121应收票据902312111122应收账款912313121123预付账款922314131131应收股利932401141132应收利息942501151201应收代位追偿款952502161211应收分保账款962601171212应收分保合同准备金972602181221其他应收款982611191231坏账准备992621201301贴现资产1002701211302拆出资金1012702221303贷款1022711231304贷款损失准备1032801241311代理兑付证券1042901251321代理业务资产三、共同类261401材料采购1053001271402在途物资1063002281403原材料1073101291404材料成本差异1083201301405库存商品1093202311406发出商品四、所有者权益类321407商品进销差价1104001331408委托加工物资1114002341411周转材料1124101351421消耗性生物资产1134102361431贵金属1144103371441抵债资产1154104381451损余物资1164201391461融资租赁资产五、成本类401471存货跌价准备1175001411501持有至到期投资1185101421502持有至到期投资减值准备1195201431503可供出售金融资产1205301441511长期股权投资1215401451512长期股权投资减值准备1225402461521投资性房地产1235403471531长期应收款六、损益类481532未实现融资收益1246001491541存出资本保证金1256011501601固定资产1266021511602累计折旧1276031521603固定资产减值准备1286041531604在建工程1296051541605工程物资1306061551606固定资产清理1316101561611未担保余值1326111571621生产性生物资产1336201581622生产性生物资产累计折旧1346202591623公益性生物资产1356203601631油气资产1366301611632累计折耗1376401621701无形资产1386402631702累计摊销1396403641703无形资产减值准备1406411651711商誉1416421661801长期待摊费用1426501671811递延所得税资产1436502681821独立账户资产1446511691901待处理财产损溢1456521二、负债类1466531702001短期借款1476541712002存入保证金1486542722003拆入资金1496601732004向中央银行借款1506602742011吸收存款1516603752012同业存放1526604762021贴现负债1536701772101交易性金融负债1546711782111卖出回购金融资产款1556801