{
  "id": "credit-glossary",
  "title": "授信常用口径词典",
  "updated_at": "2026-08-21",
  "license": "free-to-read, cite-with-attribution, no-paid-redistribution",
  "html": "https://mydatashelf.com/items/credit-glossary.html",
  "method": "Oral credit terms mapped to PRC CAS / CSRC annual-report line items. Aggregations are labeled analyst_construct and must not be quoted as official line items.",
  "terms": [
    {
      "id": "interest-bearing",
      "term": "有息债务 / 带息负债",
      "kind": "analyst_construct",
      "label": "[推断]",
      "official_line_item": false,
      "maps_to": ["短期借款", "长期借款", "应付债券", "租赁负债", "一年内到期的非流动负债"],
      "where": "合并资产负债表 + 附注；应付利息是否纳入须单列",
      "misuse": "把其他应付款、合同负债、应付账款算进去；母公司借款对合并资产；漏租赁负债",
      "sources": ["cas-format-2019"]
    },
    {
      "id": "lease",
      "term": "租赁负债",
      "kind": "official",
      "label": "[政策法规]",
      "official_line_item": true,
      "maps_to": ["租赁负债", "一年内到期的非流动负债（租赁部分）"],
      "where": "资产负债表 + 附注拆分",
      "misuse": "仍按经营租赁未入表理解杠杆",
      "sources": ["mof-yearend-2022"]
    },
    {
      "id": "contract-liability",
      "term": "合同负债",
      "kind": "official",
      "label": "[政策法规]",
      "official_line_item": true,
      "maps_to": ["合同负债"],
      "where": "资产负债表；不再使用预收账款/递延收益核算该类预收款",
      "misuse": "把增值税部分计入合同负债；与旧预收账款直接对接",
      "sources": ["cas-14", "mof-yearend-2021"]
    },
    {
      "id": "contract-asset",
      "term": "合同资产",
      "kind": "official",
      "label": "[政策法规]",
      "official_line_item": true,
      "maps_to": ["合同资产"],
      "where": "资产负债表；无条件收款权应列应收款项",
      "misuse": "并入应收账款计算周转；忽略减值",
      "sources": ["cas-14", "mof-yearend-2021"]
    },
    {
      "id": "restricted-cash",
      "term": "受限货币资金",
      "kind": "note_reading",
      "label": "[推断]",
      "official_line_item": false,
      "maps_to": ["货币资金（附注：使用受限）"],
      "where": "货币资金附注；与现金流量表现金及现金等价物核对",
      "misuse": "账面货币资金减有息债务得净现金时不扣保证金/冻结",
      "sources": ["cas-format-2019"]
    },
    {
      "id": "current-ncl",
      "term": "一年内到期的非流动负债",
      "kind": "official",
      "label": "[政策法规]",
      "official_line_item": true,
      "maps_to": ["一年内到期的非流动负债"],
      "where": "资产负债表；附注拆长期借款/债券/租赁",
      "misuse": "短债只看短期借款；与长期借款重复计算",
      "sources": ["cas-format-2019"]
    },
    {
      "id": "borrow-cost",
      "term": "借款费用资本化",
      "kind": "official",
      "label": "[政策法规]",
      "official_line_item": false,
      "maps_to": ["财务费用", "在建工程/存货等资本化利息（附注）"],
      "where": "利润表财务费用 + 资产附注；租赁负债利息适用借款费用准则",
      "misuse": "用资本化后的财务费用判断付息压力",
      "sources": ["mof-yearend-2022"]
    },
    {
      "id": "guarantee",
      "term": "对外担保",
      "kind": "official",
      "label": "[政策法规]",
      "official_line_item": false,
      "maps_to": ["年报重大担保表：不含对子公司 / 对子公司，须分列"],
      "where": "年报重要事项 / 担保明细",
      "misuse": "两类担保加总后称为对外担保；担保余额直接当或有损失",
      "sources": ["csrc-annual-report-2021"]
    },
    {
      "id": "nci",
      "term": "少数股东权益 / 少数股东损益",
      "kind": "official",
      "label": "[政策法规]",
      "official_line_item": true,
      "maps_to": ["少数股东权益", "少数股东损益"],
      "where": "仅合并报表",
      "misuse": "归母净利润对合并总资产；把少数股东权益当成母公司债权人缓冲",
      "sources": ["cas-33"]
    },
    {
      "id": "land-finance",
      "term": "土地财政",
      "kind": "government_revenue",
      "label": "[政策法规]",
      "official_line_item": false,
      "maps_to": ["国有土地使用权出让收入（政府非税收入，非企业科目）"],
      "where": "财政/税务统计；企业侧看存货、投资性房地产、土地使用权",
      "misuse": "把城投存货叫土地财政；用全省出让金解释单家公司合同负债",
      "sources": ["caizong-2021-19"]
    },
    {
      "id": "parent-vs-group",
      "term": "合并报表 vs 母公司报表",
      "kind": "official",
      "label": "[政策法规]",
      "official_line_item": true,
      "maps_to": ["合并财务报表", "母公司财务报表"],
      "where": "两套报表对照",
      "misuse": "只用一套表判断集团杠杆或母公司偿债",
      "sources": ["cas-33"]
    }
  ],
  "sources": {
    "cas-14": {
      "publisher": "财政部",
      "doc": "财会〔2017〕22号",
      "url": "https://www.mof.gov.cn/zcsjtsgb/gfxwj/201707/t20170705_3583546.htm"
    },
    "cas-33": {
      "publisher": "财政部",
      "doc": "财会〔2014〕10号",
      "url": "http://www.mof.gov.cn/gp/xxgkml/hjs/201402/t20140220_2512607.htm"
    },
    "cas-format-2019": {
      "publisher": "财政部",
      "doc": "财会〔2019〕6号",
      "url": "https://www.mof.gov.cn/gkml/caizhengwengao/wg201901/wg201905/201909/t20190912_3385305.htm"
    },
    "mof-yearend-2021": {
      "publisher": "财政部",
      "doc": "2021年报工作通知",
      "url": "http://jsz.mof.gov.cn/zt2019/ysjg/zcfg/202204/t20220427_3806305.htm"
    },
    "mof-yearend-2022": {
      "publisher": "财政部",
      "doc": "2022年报工作通知",
      "url": "http://kjs.mof.gov.cn/gongzuotongzhi/202212/t20221223_3859776.htm"
    },
    "csrc-annual-report-2021": {
      "publisher": "中国证监会",
      "doc": "证监会公告〔2021〕15号",
      "url": "http://www.csrc.gov.cn/csrc/c101864/c6df1268b5b294448bdec7e010d880a01/content.shtml"
    },
    "caizong-2021-19": {
      "publisher": "财政部等",
      "doc": "财综〔2021〕19号",
      "url": "https://www.mof.gov.cn/",
      "note": "文号检索；页面以打开页为准"
    }
  }
}