最新会计科目及科目编码一览表

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收藏于 : 2022-06-15 10:05   被转藏 : 6       转藏到我的文章库

会计科目名称和编号

顺序号              编号               名称

()  资产类
1                   1001              
现金
2                   1002              
银行存款
3                   1009              
其他货币资金
                      100901              
外埠存款
                      100902              
银行本票
                      100903              
银行汇票
                      100904              
信用卡
                      100905              
信用证保证金
                      100906              
存出投资款
4                   1101              
短期投资
                      110101                
股票
                      110102                
债券
                      110103                
基金
                      110110                
其他
5                   1102                
短期投资跌价准备
6                   1111                
应收票据
7                   1121                
应收股利
8                   1122                
应收利息
9                   1131                
应收账款
10                  1133                
其他应收款
11                  1141                
坏账准备
12                  1151                
预付账款
13                  1161                
应收补贴款
14                  1201                
物资采购
15                  1211                
原材料
16                  1221                
包装物
17                  1231                
低值易耗品
18                  1232                
材料成本差异
19                  1241                
自制半成品
20                  1243                
库存商品
21                  1244                
商品进销差价
22                  1251                
委托加工物资
23                  1261                
委托代销商品
24                  1271                
受托代销商品
25                  1281                
存货跌价准备
26                  1291                
分期收款发出商品
27                  1301                
待摊费用
28                  1401                
长期股权投资
                      140101                
股票投资
                      140102                
其他股权投资
29                  1402                
长期债权投资
                      140201                
债券投资
                      140202                
其他债权投资
30                  1421                    
长期投资减值准备
31                  1431                    
委托贷款
                      143101                    
本金
                      143102                    
利息
                      143103                    
减值准备
32                  1501                    
固定资产
33                  1502                    
累计折旧
34                  1505                    
固定资产减值准备
35                  1601                        
工程物资
                      160101                    
专用材料
                      160102                    
专用设备
                      160103                    
预付大型设备款
                      160104                    
为生产准备的工具及器具
36                  1603                    
在建工程
37                  1605                    
在建工程减值准备
38                  1701                    
固定资产清理
39                  1801                    
无形资产
40                  1805                    
无形资产减值准备
41                  1815                    
未确认融资费用
42                  1901                    
长期待摊费用
43                  1911                    
待处理财产损溢
                      191101                      
待处理流动资产损溢
                      191102                      
待处理固定资产损溢
                                       (
)   负债类
44                  2101                      
短期借款
45                  2111                      
应付票据
46                  2121                      
应付账款
47                  2131                      
预付账款
48                  2141                      
代销商品款
49                  2151                      
应付工资
50                  2153                      
应付福利费
51                  2161                      
应付股利
52                  2171                    
应交税金
                      217101                    
应交增值税
                        21710101                    
进项税额
                        21710102                    
已交税金
                        21710103                    
转出未交增值税
                        21710104                    
减免税款
                        21710105                    
销项税额
                        21710106                    
出口退税
                        21710107                    
进项税额转出
                        21710108                  
出口抵减内销产品应纳税额
                        21710109                    
转出多交增值税
                        21710110                    
未交增值税
                      217102                    
应交营业税
                      217103                    
应交消费税
                      217104                    
应交资源税
                      217105                    
应交所得税
                      217106                    
应交土地增值税
                      217107                    
应交城市维护建设税
                      217108                    
应交房产税
                      217109                    
应交土地使用税
                      217110                    
应交车船使用税
                      217111                    
应交个人所得税
53                  2176                        
其他应交款
54                  2181                        
其他应付款
55                  2191                        
预提费用
56                  2201                        
待转资产价值
57                  2211                        
预计负债
58                  2301                        
长期借款
59                  2311                        
应付债券
                      231101                        
债券面值
                      231102                        
债券溢价
                      231103                        
债券折价
                      231104                        
应计利息
60                   2321                      
长期应付款
61                   2331                      
专项应付款
62                   2341                      
递延税款

()     所有者权益

63                    3101                       实收资本
64                    3103                      
已归还投资

65                    3111                       资本公积

                        311101                        资本(或股本)溢价

                        311102                     接受捐赠非现金资产准备

                        311103                     接受现金捐赠

                        311104                     股权投资准备

                        311105                     拨款转入

                        311106                     外币资本折算差额

                        311107                     其他资本公积

66                    3121                       盈余公积

                        312101                        法定盈余公积

                        312102                        任意盈余公积

                        312103                        法定公益金

                        312104                        储备基金    

                        312105                        企业发展基金

                        312106                        利润归还投资

67                    3131                         本年利润

68                    3141                         利润分配

                        314101                          其他转入

                        314102                           提取法定盈余公积

                        314103                           提取法定公益金

                        314104                           提取储备基金

                        314105                           提取企业发展基金

                        314106                      提取职工奖励及福利基金

                        314107                            利润归还投资

                        314108                            应付优先股股利

                        314109                          提取任意盈余公积

                        314110                           应付普通股股利

                        314111                转作资本(或股本)的普通股股利

                        314115                            未分配利润

  

                            ()     成本类

69                     4101                          生产成本

                         410101                           基本生产成本

                         410102                           辅助生产成本

70                     4105                          制造费用      

71                     4107                          劳务成本

                           ()     损益类

72                   5101                         主营业务收入

73                   5102                         其他业务收入

74                   5201                         投资收益

75                   5203                         补贴收入

76                   5301                         营业外收入

77                   5401                         主营业务成本

78                   5402                         主营业务税金及附加

79                   5405                         其他业务支出

80                   5501                         营业费用

  81                   5502                         管理费用

  82                   5503                         财务费用

  83                   5601                         营业外支出

  84                   5701                         所得税

  85                   5801                         以前年度损益调整

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