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1、word 1/9 会计常用会计科目表解释一资产类借：增加、贷减少、借方余额库存现金：是核算企业现金备用金增减变动情况和结余的科目；按币种设置明细账，由出纳员记账，且必须设置库存现金日记账。银行存款：是核算企业银行存款账户增减变动情况和结余的科目；按不同银行账户设置明细账，由出纳员记账，且必须设置银行存款日记账。其他货币资金：是核算银行汇票存款、银行本票存款、信用卡存款、信用证等其他货币资金的科目。交易性金融资产：是核算企业对外进展的具有交易性赚取差价为目的股权、债券、基金等短期投资性科目。应收票据：是核算企业因销售商品，提供劳务，向客户收取的商业汇票包括商业承兑汇票、银行承兑汇票；按照票据总类
2、设置明细账。应收账款：是核算因销售商品提供劳务而应收未收的款项，按债务人名称设置明细科目。其他应收款：是核算企业除了应收票据、应收账款以外的其他应收、暂付的款项，包括：预支差旅费、支付押金和应收租金等。坏账准备：是应收账款的 备抵账户。预付账款：是核算企业因采购货物或承受劳务以与其他原因，按合同规定预付的款项，按供货方的名称或预付费用的种类设置明细科目。在途物资：核算企业购入材料物质，但尚未运达企业或未验收入库，按材料物资的品名、种类设置明细账。word 2/9 原材料：是核算企业库存材料物资的收、发、存情况的账户，按材料物资的品名、种类设置明细账。库存商品：是核算企业库存产成品或商品的收、发
3、、存情况的账户，按产品或商品品种、规格设置明细账。长期股权投资：是核算企业对外进展的股权性质的投资，期限在一年以上。固定资产：是核算企业固定资产的增减、变化情况的账户。该账户反映的是原价，也就是原始价值。累计折旧：是核算企业固定资产的磨损消耗价值会计上称之为折旧是固定资产的 备抵账户。固定资产累计折旧固定资产净值在建工程：是核算企业自行建造或安装固定资产过程中的建造安装本钱科目。工程物资：是核算企业购入用于工程项目建造或大型设备按装的专项工程物资科目。固定资产清理：是核算企业因出售、报废和毁损固定资产等原因，而发生清理费用或清理收益。无形资产：是核算企业专利技术、土地使用权、商标权、商誉等非货
4、币性资产。累计摊销：是无形资产的备抵账户，是核算无形资产的摊销账户二负债类借：减少、贷：增加、贷方余额短期借款：是核算企业向银行或其他金融机构借入偿还期限在一年之内的各种借款，该科目只核算本金不核算利息。应付票据：是核算企业因采购货物，承受劳务而向客户开出的商业汇票。按照票据总类设置明细科目。文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3
5、ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档
6、编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1
7、V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M
8、3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7
9、文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3
10、T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O
11、9M3 ZZ2W7I3L8C7word 3/9 应付账款：是核算企业因采购货物，承受劳务而应付未付的款项。按债权人名称、某某设置明细科目。预收账款：是核算企业销售商品、产品或提供劳务，按合同约定向采购方预收的款项。按采购商的名称设置明细科目。其他应付款：是核算企业除应付账款，应付票据以外其他应付暂收款项。例如：存入保证金(押金)、应付的租金等。应付职工薪酬：是核算企业支付给职工个人的属于工资总额内的各种工资、津贴以与为职工支付的养老保险等福利费用。分设假如干明细科目。应交税费：是核算企业与税务部门之间，应交未交的各种税金。按税种分设明细账，如应交增值税、应交营业税、应交个人所有税、应交企业所得
12、税等。应付股利：是核算企业应付给股东的现金股利账户。应付利息：是核算应付利息的科目。三所有者权益借：减少、贷：增加、贷方余额实收资本：是核算企业的股东投入的资本金账户，按公司法规定，投入资本可以是货币、实物和无形资产等，企业不得自行随意增减，如需增减，须经工商部门批准。资本公积：核算企业因资本而产生的，包括资本溢、折价、资本汇兑差等，此科目可以转增资本金。盈余公积：是核算企业按照公司法规定，用净利润提取的留待企业今后开展的基金。本年利润：是核算企业当年度实现的净利润或净亏损年末转入利润分配。利润分配：是核算企业累计的净利润分配情况和剩余未分配利润的账户。文档编码:CJ10J6R3T1V7 HX
13、3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2
14、W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:
15、CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7
16、HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 Z
17、Z2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编
18、码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V
19、7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7word 4/9 四本钱类借：增加、贷减少、借方余额生产本钱：是核算企业生产过程中过程本钱核算的科目，生产本钱包括直接材料，直接人工和间接制造本钱。按“根本生产本钱、“辅助生产本钱设置二级明细科目。制造费用：是核算生产车间发生的，发生时不能直接归属于某个产品对象的间接制造本钱，是产品本钱中的间接制造本钱
20、，月末该科目余额为零 转入生产本钱。五损益类(其科目特点：期末无余额，期末全部转入本年利润)1、收入类：借：减少、贷：增加、无余额主营业务收入：是核算企业主营业务而产生的收入，该收入占企业总收入的最大比重。其他业务收入：是核算企业因其他业务而产生的收入。如：工业企业的出售原材料、对外出租和转让无形资产使用权等取得的收入。投资收益：是核算企业对外投资所取得的收益或发生的损失。本科目应按投资收益种类设置明细账，进展明细核算。营业外收入：就是发生的与其生产经营无直接关系的各项收入的总和，比如：固定资产盘盈、处置固定资产净收益、非货币性交易收益、出售无形资产收益、罚款净收入等。2、费用类借：增加、贷减
21、少、无余额文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ1
22、0J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3
23、K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W
24、7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:C
25、J10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 H
26、X3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ
27、2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7word 5/9 主营业务本钱：因主营业务收入增加而增加的销售本钱，与主营业务收入是直接配比的科目。该科目来自于生产本钱。其他业务本钱：是核算企业因其他业务收入而产生的销售本钱、费用和税金等，与其他业务收入是直接配比科目。营业税金与附加：是核算企业因主营
28、业务而产生的各种税金，包括营业税、消费税、城市维护建设税和教育费附加等费用类税金的科目。不含增值税销售费用：是核算企业为销售而发生或销售过程中发生的或单设销售机构或售后服务网点等所有费用。包括运输费、包装费、广告费、展览费和专设销售机构的销售人员工资等管理费用：是核算企业行政机构为组织生产经营而发生的各种费用。包括：董事会费、公司经费、办公费、管理人员工资与福利费、管理用设备折旧费、水电绿化费等财务费用：是核算企业为筹集生产经营所需资金而与银行或金融机构产生的借款费用。包括利息支出和手续费用等。资产减值损失：是核算企业资产发生跌价或减值产生的损失，包括坏账损失、存货跌价损失和固定资产减值损失等
29、等。营业外支出：是核算企业非日常活动中产生的与生产经营无直接关系的各种损失。包括捐赠支出、非常损失、罚款支出、处置非流动资产损失等所得税费用：是核算企业所得税费用的科目。文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J
30、6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2
31、I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I
32、3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ1
33、0J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3
34、K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W
35、7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7word 6/9 注：会计科目中有些虽然不需要掌握核算，但属于新科目，请同学们还是要关注，至少
36、要能知道该科目的属性。如：周转材料、累计摊销、长期待摊费用、公允价值变动损益、资产减值损失等特别提醒：总分类科目和明细科目的书写要求：库存现金按币别设明细科目银行存款按银行名称设明细科目其他货币资金按存款种类设置明细科目；如：其他货币资金银行汇票存款其他货币资金银行本票存款应收票据按商业汇票种类设置明细科目，也可以按债权人名称设明细科目如：应收票据商业承兑汇票应收账款按债务人名称设置明细科目；如：应收账款A公司其他应收款按其他应收的种类设置；如：其他应收款存出保证金预付账款按供给商名称或预付款项目设置明细科目；如：预付账款甲企业预付账款预付租金在途物资按材料物资的品名规格设置明细科目；如：在途
37、物资乙材料原材料按材料物资的品名规格设置明细科目(明细特别多的，可设“主要材料“辅助材料二级明细，在二级明细下设三级明细科目)；如：原材料主要材料甲材料或：原材料甲材料库存商品按产品、商品品名设置明细科目；如：库存商品A产品应付票据按商业汇票种类设置明细科目；如：应付票据商业承兑汇票应付账款按债权人名称设置明细科目；如：应付账款B公司预收账款按采购商名称设置明细科目；如：预收账款乙企业其他应付款按其他应付款种类设置明细科目；文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码
38、:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7
39、 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3
40、ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档
41、编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1
42、V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M
43、3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7
44、文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7word 7/9 如：其他应付款存入保证金其他应付款*押金应付职工薪酬按应付种类设置明细科目如：应付职工薪酬工资、应付职工薪酬福利应付职工薪酬五险一金应交税费按应交税金的种类设置明细科目；如：应交税费应交增值税、应交税费应交个人所得税生产本钱按不同生产车间分设二级明细；如：生产本钱根本生产本钱甲产品生产本钱辅助生产本钱机修车间制造费用按不同车间设二级明细按费用类别设三级明细；主营业务收入按产品或商品品名设置明细科目；如：主营业务收入
45、A产品主营业务本钱按产品或商品品名设置明细科目；如：主营业务本钱A产品其他业务收入按收入种类设置明细科目；如：其他业务收入租金收入其他业务本钱按本钱种类设置明细科目；营业外收入按收入种类设置明细科目；如：营业外收入盘盈收入营业外支出按支出种类设置明细科目；如：营业外支出捐赠支出管理费用，销售费用，财务费用三个期间费用均按费用种类设置明细科目；不设明细科目的有：累计折旧、累计摊销、所得税费用等企业会计科目表文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T
46、1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9
47、M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C
48、7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R
49、3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2
50、O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L8C7文档编码:CJ10J6R3T1V7 HX3K2I2O9M3 ZZ2W7I3L