新舊財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目對(duì)照表

1、1附表:新舊財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目對(duì)照表原財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目及 補(bǔ)充規(guī)定會(huì)計(jì)科目新財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目科目編號(hào)會(huì)計(jì)科目名稱(chēng)科目編號(hào)會(huì)計(jì)科目名稱(chēng)一、資廣類(lèi)101國(guó)庫(kù)存款1001國(guó)庫(kù)存款1003國(guó)庫(kù)現(xiàn)金管理存款*103財(cái)政零余額賬戶(hù)存款1005財(cái)政零余額賬戶(hù)存款102其他財(cái)政存款1004其他財(cái)政存款1003國(guó)庫(kù)現(xiàn)金管理存款*104有價(jià)證券1006有價(jià)證券105在途款1007在途款109待發(fā)國(guó)債1081待發(fā)國(guó)債111暫付款1021借出款項(xiàng)*1036其他應(yīng)收款*112與下級(jí)往來(lái)1031與下級(jí)往來(lái)121預(yù)撥經(jīng)費(fèi)1011預(yù)撥經(jīng)費(fèi)1036其他應(yīng)收款*122基建撥款131財(cái)政周轉(zhuǎn)金放款-13

2、2借出財(cái)政周轉(zhuǎn)金2原財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目及 補(bǔ)充規(guī)定會(huì)計(jì)科目新財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目科目編號(hào)會(huì)計(jì)科目名稱(chēng)科目編號(hào)會(huì)計(jì)科目名稱(chēng)133待處理財(cái)政周轉(zhuǎn)金1036其他應(yīng)收款*141借出外債1045應(yīng)M廿權(quán)外債轉(zhuǎn)貸款*2015其他應(yīng)付款*142應(yīng)收外債利息1045應(yīng)收土權(quán)外債轉(zhuǎn)貸款*143應(yīng)收外債費(fèi)用1041應(yīng)收地方政府債券轉(zhuǎn)貸款*1071股權(quán)投資*1022應(yīng)收股利*一、負(fù)債類(lèi)211暫存款2011應(yīng)付國(guó)庫(kù)集中支付結(jié)余*2015其他應(yīng)付款*2017應(yīng)付代管資金*212與上級(jí)往來(lái)2012與上級(jí)往來(lái)213已結(jié)報(bào)支出2091已結(jié)報(bào)支出222借入款-223借入財(cái)政周轉(zhuǎn)金-241借入外債2022借入款項(xiàng)*

3、2027應(yīng)付主權(quán)外債轉(zhuǎn)貸款*2015其他應(yīng)付款*242應(yīng)付外債利息2022借入款項(xiàng)*2027應(yīng)付主權(quán)外債轉(zhuǎn)貸款*243應(yīng)付外債費(fèi)用2022借入款項(xiàng)*2027應(yīng)付主權(quán)外債轉(zhuǎn)貸款*2001應(yīng)付短期政府債券*3原財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目及 補(bǔ)充規(guī)定會(huì)計(jì)科目新財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目科目編號(hào)會(huì)計(jì)科目名稱(chēng)科目編號(hào)會(huì)計(jì)科目名稱(chēng)2021應(yīng)付長(zhǎng)期政府債券*2026應(yīng)付地方政府債券轉(zhuǎn)貸款*2045其他負(fù)債*二、凈資廣類(lèi)301預(yù)算結(jié)余3001一般公共預(yù)算結(jié)轉(zhuǎn)結(jié)余305基金預(yù)算結(jié)余3002政府性基金預(yù)算結(jié)轉(zhuǎn)結(jié)余306國(guó)有資本經(jīng)營(yíng)預(yù)算結(jié)余3003國(guó)有資本經(jīng)營(yíng)預(yù)算結(jié)轉(zhuǎn)結(jié)余307專(zhuān)用基金結(jié)余3007專(zhuān)用基金結(jié)余315

4、預(yù)算穩(wěn)TE調(diào)T基金3031預(yù)算穩(wěn)TE調(diào)T基金321預(yù)算周轉(zhuǎn)金3033預(yù)算周轉(zhuǎn)金322財(cái)政周轉(zhuǎn)基金-323財(cái)政專(zhuān)戶(hù)管理資金結(jié)余3005財(cái)政專(zhuān)戶(hù)管理資金結(jié)余343凈資產(chǎn)調(diào)整3081資產(chǎn)基金3082待償債凈資產(chǎn)四、收入類(lèi)401一般預(yù)算收入4001一般公共預(yù)算本級(jí)收入405基金預(yù)算收入4002政府性基金預(yù)算本級(jí)收入406國(guó)有資本經(jīng)營(yíng)預(yù)算收入4003國(guó)有資本經(jīng)營(yíng)預(yù)算本級(jí)收入407專(zhuān)用基金收入4007專(zhuān)用基金收入4原財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目及 補(bǔ)充規(guī)定會(huì)計(jì)科目新財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目科目編號(hào)會(huì)計(jì)科目名稱(chēng)科目編號(hào)會(huì)計(jì)科目名稱(chēng)408債務(wù)收入4041債務(wù)收入409債務(wù)轉(zhuǎn)貸收入4042債務(wù)轉(zhuǎn)貸收入411補(bǔ)助

5、收入4011補(bǔ)助收入412上解收入4012上解收入413地區(qū)間援助收入4013地區(qū)間援助收入414調(diào)入資金4021調(diào)入資金415調(diào)入預(yù)算穩(wěn)TE調(diào)T基金4031動(dòng)用預(yù)算穩(wěn)7E調(diào)下基金423財(cái)政專(zhuān)戶(hù)管理資金收入4005財(cái)政專(zhuān)戶(hù)管理資金收入425財(cái)政周轉(zhuǎn)金收入-五、支出類(lèi)501一般預(yù)算支出5001一般公共預(yù)算本級(jí)支出505基金預(yù)算支出5002政府性基金預(yù)算本級(jí)支出506國(guó)有資本經(jīng)營(yíng)預(yù)算支出5003國(guó)有資本經(jīng)營(yíng)預(yù)算本級(jí)支出507專(zhuān)用基金支出5007專(zhuān)用基金支出508債務(wù)還本支出5042債務(wù)還本支出509債務(wù)轉(zhuǎn)貸支出5041債務(wù)轉(zhuǎn)貸支出511補(bǔ)助支出5011補(bǔ)助支出512上解支出5012上解支出5原財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目及 補(bǔ)充規(guī)定會(huì)計(jì)科目新財(cái)政總預(yù)算會(huì)計(jì)制度會(huì)計(jì)科目科目編號(hào)會(huì)計(jì)科目名稱(chēng)科目編號(hào)會(huì)計(jì)科目名稱(chēng)513地區(qū)間援助支出5013地區(qū)間援助支出514調(diào)出資金5021調(diào)出資金515安排預(yù)算穩(wěn)TE調(diào)T基金5031安排預(yù)算穩(wěn)TE調(diào)T基金516國(guó)有資本經(jīng)營(yíng)預(yù)