最新会计科目及科目编码一览表

会计科目名称和编号

顺序号              编号               名称

(一)  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
                                       (二)   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

(三)     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

                            (四)     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

                           (五)     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