事业单位新旧会计制度对照表

# 事业单位新旧会计制度对照表[](#事业单位新旧会计制度对照表)

<table width="100%" border="1"><tbody><tr><td colspan="2" align="center">原制度科目</td><td colspan="2" align="center">新制度科目</td></tr><tr><td align="center">编号</td><td align="center">名称</td><td align="center">编号</td><td align="center">名称</td></tr><tr><td colspan="4">一、资产类</td></tr><tr><td>1001</td><td>库存现金</td><td>1001</td><td>库存现金</td></tr><tr><td rowspan="2">1002</td><td rowspan="2">银行存款</td><td>1001</td><td>银行存款</td></tr><tr><td>1021</td><td>其他货币资金</td></tr><tr><td>1011</td><td>零余额账户用款额度</td><td>1011</td><td>零余额账户用款额度</td></tr><tr><td>1101</td><td>财政应返还额度</td><td>1201</td><td>财政应返还额度</td></tr><tr><td>1201</td><td>短期投资</td><td>1101</td><td>短期投资</td></tr><tr><td>1211</td><td>应收票据</td><td>1211</td><td>应收票据</td></tr><tr><td>1212</td><td>应收账款</td><td>1212</td><td>应收账款</td></tr><tr><td>1213</td><td>预付账款</td><td rowspan="2">1214</td><td rowspan="2">预付账款</td></tr><tr><td>1511</td><td>在建工程</td></tr><tr><td rowspan="2">1215</td><td rowspan="2">其他应收款</td><td>1218</td><td>其他应收款</td></tr><tr><td>1301</td><td>在途物品</td></tr><tr><td rowspan="5">1301</td><td rowspan="5">存货</td><td>1302</td><td>库存物品</td></tr><tr><td>1303</td><td>加工物品</td></tr><tr><td>1611</td><td>工程物资</td></tr><tr><td>1811</td><td>政府储备物资</td></tr><tr><td>1891</td><td>受托代理资产</td></tr><tr><td rowspan="2">1401</td><td rowspan="2">长期投资</td><td>1501</td><td>长期股权投资</td></tr><tr><td>1502</td><td>长期债券投资</td></tr><tr><td rowspan="5">1501</td><td rowspan="5">固定资产</td><td>1601</td><td>固定资产</td></tr><tr><td>1801</td><td>公共基础设施</td></tr><tr><td>1811</td><td>政府储备物资</td></tr><tr><td>1821</td><td>文物文化资产</td></tr><tr><td>1831</td><td>保障性住房</td></tr><tr><td rowspan="3">1502</td><td rowspan="3">累计折旧</td><td>1602</td><td>固定资产累计折旧</td></tr><tr><td>1802</td><td>公共基础设施累计折旧（摊销）</td></tr><tr><td>1832</td><td>保障性住房累计折旧</td></tr><tr><td rowspan="2">1511</td><td rowspan="2">在建工程</td><td>1611</td><td>工程物资</td></tr><tr><td>1613</td><td>在建工程</td></tr><tr><td>1601</td><td>无形资产</td><td>1701</td><td>无形资产</td></tr><tr><td>1602</td><td>累计摊销</td><td>1702</td><td>无形资产累计摊销</td></tr><tr><td>1701</td><td>待处置资产损溢</td><td>1902</td><td>待处理财产损溢</td></tr><tr><td colspan="4">二、负债类</td></tr><tr><td>2001</td><td>短期借款</td><td>2001</td><td>短期借款</td></tr><tr><td rowspan="2">2101</td><td rowspan="2">应缴税费</td><td>2101</td><td>应交增值税</td></tr><tr><td>2102</td><td>其他应交税费</td></tr><tr><td>2102</td><td>应缴国库款</td><td rowspan="2">2103</td><td rowspan="2">应缴财政款</td></tr><tr><td>2103</td><td>应缴财政专户款</td></tr><tr><td>2201</td><td>应付职工薪酬</td><td>2201</td><td>应付职工薪酬</td></tr><tr><td>2301</td><td>应付票据</td><td>2301</td><td>应付票据</td></tr><tr><td>2302</td><td>应付账款</td><td>2302</td><td>应付账款</td></tr><tr><td>2303</td><td>预收账款</td><td>2305</td><td>预收账款</td></tr><tr><td rowspan="2">2305</td><td rowspan="2">其他应付款</td><td>2307</td><td>其他应付款</td></tr><tr><td>2901</td><td>受托代理负债</td></tr><tr><td>2401</td><td>长期借款</td><td>2501</td><td>长期借款</td></tr><tr><td>2402</td><td>长期应付款</td><td>2502</td><td>长期应付款</td></tr><tr><td colspan="4">三、净资产类</td></tr><tr><td>3001</td><td>事业基金</td><td rowspan="6">3001</td><td rowspan="6">累计盈余</td></tr><tr><td>3101</td><td>非流动资产基金</td></tr><tr><td>3301</td><td>财政补助结转</td></tr><tr><td>3302</td><td>财政补助结余</td></tr><tr><td>3401</td><td>非财政补助结转</td></tr><tr><td>3403</td><td>经营结余</td></tr><tr><td>3201</td><td>专用基金</td><td>3002</td><td>专用基金</td></tr><tr><td colspan="4">四、预算结余类</td></tr><tr><td>3001</td><td>财政补助结转</td><td>8101</td><td>财政拨款结转</td></tr><tr><td>3002</td><td>财政补助结余</td><td>8102</td><td>财政拨款结余</td></tr><tr><td>3101</td><td>非财政补助结转</td><td>8201</td><td>非财政拨款结转</td></tr><tr><td>3001</td><td>事业基金</td><td>8201</td><td>非财政拨款结余</td></tr><tr><td>3201</td><td>专用基金</td><td>8301</td><td>专用结余</td></tr><tr><td>3401</td><td>经营结余</td><td>8401</td><td>经营结余</td></tr><tr><td>3001</td><td>财政补助结转</td><td rowspan="6">8001</td><td rowspan="6">资金结存（借方）</td></tr><tr><td>3002</td><td>财政补助结余</td></tr><tr><td>3101</td><td>非财政补助结转</td></tr><tr><td>3001</td><td>事业基金</td></tr><tr><td>3201</td><td>专用基金</td></tr><tr><td>3401</td><td>经营结余</td></tr></tbody></table>