所有会计科目汇总表
所有会计科目汇总表
顺序号编号
会计科目名
称
会计科目适用范围
一、资产类
11001库存现金
21002银行存款
31003存放中央银
行款项
银行专用41011存放同业银行专用
51015其它货币基
金
61021结算备付金证券专用71031存出保证金金融共用81051拆出资金金融共用
91101交易性金融
资产
101111买入返售金金融共用
融资产
111121应收票据
121122应收帐款
131123预付帐款
141131应收股利
151132应收利息
161211应收保护储
金
保险专用
171221应收代位追
偿款
保险专用
181222应收分保帐
款
保险专用
191223应收分保未
到期责任准
备金
保险专用
201224应收分保保
险责任准备
保险专用
金
211231其它应收款
221241坏帐准备
231251贴现资产银行专用241301贷款银行和保险共用251302贷款损失准
银行和保险共用
备
261311代理兑付证
银行和保险共用
券
271321代理业务资
产
281401材料采购
291402在途物资
301403原材料
311404材料成本差
异
321406库存商品
331407发出商品
341410商品进销差
价
351411委托加工物
资
361412包装物及低
值易耗品
371421消耗性物物
农业专用
资产
381431周转材料建造承包商专用391441贵金属银行专用401442抵债资产金融共用411451损余物资保险专用
421461存货跌价准
备
431501待摊费用
441511独立帐户资
产
保险专用
451521持有至到期
投资
461522持有至到期投资减值准备
471523可供出售金
融资产
481524长期股权投
资
491525长期股权投
资减值准备
501526投资性房地
产
511531长期应收款521541未实现融资
收益
531551存出资本保
保险专用
证金
541601固定资产
551602累计折旧
561603固定资产减
值准备
571604在建工程
581605工程物资
591606固定资产清
理
601611融资租赁资
租赁专用
产
611612未担保余值租赁专用621621生产性生物
农业专用
资产
631622生产性生物
资产累计折
旧
农业专用
641623公益性生物
资产
农业专用
651631油气资产石油天然气开采专用661632累计折耗石油天然气开采专用671701无形资产
681702累计摊销
691703无形资产减
值准备
701711商誉
711801长期待摊费
用
721811递延所得资
产
731901待处理财产
损益
二、负债类
742001短期借款
752002存入保证金金融共用762003拆入资金金融共用
772004向中央银行
银行专用
借款
782011同业存放银行专用792012吸收存款银行专用802021贴现负债银行专用
812101交易性金融
负债
822111专出回购金
金融共用
融资产款
832201应付票据
842202应付帐款
852205预收帐款
862211应付职工薪
酬
872221应交税费
882231应付股利
892232应付利息
902241其他应付款
912251应付保户红
保险专用
利
922261应付分保帐
保险专用
款
932311代理买卖证
证券专用
券款
942312代理承销证
证券和银行共用
券款
952313代理兑付证
证券和银行共用
券款
962314代理业务负
债
972401预提费用
982411预计负债
992501递延收益
1002601长期借款
1012602长期债券
1022701未到期责任
保险专用
准备金
1032702保险责任准
保险专用
备金
1042711保户储金保险专用1052721独立帐户负
保险专用
债
1062801长期应付款
1072802未确认融资
费用
1082811专项应付款
1092901递延所得税
负债
三、共同类
1103001清算资金往
银行专用
来
1113002外汇买卖金融共用1123101衍生工具1133201套期工具1143202被套期项目
四、所有者权益类
1154001实收资本
1164002资本公积
1174101盈余公积
1184102一般风险准
金融共用
备
1194103本年利润
1204104利润分配
1214201库存股
五、成本类
122500生产成本
1235101制造费用
1245201劳务成本
1255301研发支出
1265401工程施工建造承包商专用
1275402工程结算建造承包商专用1285403机械作业建造承包商专用六、损益类
1296001主营业务收
入
1306011利息收入金融共用1316021手续费收入金融共用1326031保费收入保险专用1336032分保费收入保险专用1356041租赁收入租赁专用
1356051其他业务收
入
1366061汇兑损益金融专用
1376101公允价值变
动损益
1386111投资收益
1396201摊回保险责
保险专用
任准备金1406202摊回赔付支
保险专用
出
1416203摊回分保费
保险专用
用
1426301营业外收入
1436401主营业务成
本
1446402其它业务支
出
1456405营业税金及
附加
1466411利息支出金融共用1476421手续费支出金融共用1486501提取未到期保险专用
责任准备金1496502撮保险责任
保险专用
准备金
1506511赔付支出保险专用
1516521保户红利支
保险专用
出
1526531退保金保险专用1536541分出保费保险专用1546542分保费用1556601销售费用1566602管理费用1576603财务费用1586604勘探费用
1596701资产减值损
失
1606711营业外支出1616801所得税1626901以前年度损益调整。
2019年会计科目表汇总详细
2019年会计科目表汇总详细(附表)今天来给大家介绍下2019年会计科目表，总共分为六大类，分别是：资产类，负债类，共同类，所有者权益，成本类，损益类。
下面详细列出：一，资产类会计科目表：序列号编号会计科目名称会计科目适用范围顺序号编号会计科目名称会计科目适用范围11001库存现金381431周转材料建造承包商专用21002银行存款391441贵金属银行专用31003存放中央银行款项银行专用401442抵债资产金融共用41011存放同业银行专用411451损余物资保险专用51015其它货币基金421461存货跌价准备61021结算备付金证券专用431501待摊费用71031存出保证金金融共用441511独立帐户资产保险专用81051拆出资金金融共用451521持有至到期投资91101交易性金融资产461522持有至到期投资减值准备101111买入返售金融资产金融共用471523可供出售金融资产111121应收票据481524长期股权投资121122应收帐款491525长期股权投资减值准备131123预付帐款501526投资性房地产141131应收股利511531长期应收款151132应收利息521541未实现融资收益161211应收保护储金保险专用531551存出资本保证金保险专用171221应收代位追偿款保险专用541601固定资产181222应收分保帐款保险专用551602累计折旧191223应收分保未到期责任准备金保险专用561603固定资产减值准备201224应收分保保险责任准备金保险专用571604在建工程211231其它应收款581605工程物资221241坏帐准备591606固定资产清理231251贴现资产银行专用601611融资租赁资产租赁专用241301贷款银行和保险共用611612未担保余值租赁专用251302贷款损失准备银行和保险共用621621生产性生物资产农业专用261311代理兑付证券银行和保险共用631622生产性生物资产累计折旧农业专用271321代理业务资产641623公益性生物资产农业专用281401材料采购651631油气资产石油天然气开采专用291402在途物资661632累计折耗石油天然气开采专用301403原材料671701无形资产311404材料成本差异681702累计摊销321406库存商品691703无形资产减值准备331407发出商品701711商誉341410商品进销差价711801长期待摊费用351411委托加工物资721811递延所得。
科目汇总表(全部)
合计 借方 贷方 15560 24550 6166230 5600784 2189070 1219620 2056440 2115860 20000 24960 532000 930050 6000 8500 220000 220000 3223000 3710000 5386000 4995000 124900 400000 360500 253000 60000 60000 180000 0 0 6000 408000 408000 5386000 5386000 0 0 339300 1156560 892585 798345 3279510 1590000 1622000 1714560 1660794 2188300 55800 21000 0 4000000 92000 94600 0 0 0 0 0 555000 9110000 10105000 11685500 7485500 7300000 7300000 128000 128000 56400 56400 4995000 4995000 102000 102000 75300 75300 120140 120140 450000 450000 19960 19960 248800 248800 117200 117200 21100 21100 68705089 68705089
327760
2613000
1868000 56400
110000
10140
12450 15200 7961244 7961244
合计
37150 340 100 7424198
5700 7424198 7513227
555000 9110000 10105000 11685500 7485500 2819000 7300000 128000 128000 56400 4995000 4995000 102000 102000 75300 75300 120140 450000 450000 19960 19960 199200 248800 95960 117200 15100 21000 6000 7513227 45806420 45806420
加油站会计科目汇总表
加油站会计科目汇总表以下是加油站会计科目汇总表：
1.资产类科目：
-现金。
-银行存款。
-应收账款。
-应付账款。
-存货。
-固定资产。
-无形资产。
-其他资产。
2.负债类科目：
-短期负债。
-长期负债。
-应付工资。
-应交税费。
-其他负债。
3.权益类科目：
-资本。
-盈余公积。
-未分配利润。
4.收入类科目：
-加油收入。
-维修收入。
-其他收入。
5.成本类科目：
-油品成本。
-维修成本。
-房租成本。
-车辆折旧费。
-水电费。
-人工成本。
-其他成本。
6.费用类科目：
-广告宣传费。
-营业税金及附加。
-税金。
-业务招待费。
-财务费用。
-其他费用。
以上是加油站会计科目汇总表，具体会计政策根据实际情况和财务制度规定。
小企业会计科目汇总表
本期发生额合计 本期发生额净额
FALSE
FALSE
本期发生额合计 本期发生额净额月 日 本月编号： 号，共张 记账凭证第 号至第 号
一、资产类 编号 会计科目名称 1001 库存现金 1002 银行存款 1012 其它货币资金 1101 短期投资 1121 应收票据 1122 应收帐款 1123 预付帐款 1131 应收股利 1132 应收利息 1221 其它应收款 1401 材料采购 1402 在途物资 1403 原材料 1404 材料成本差异 1405 库存商品 1407 商品进销差价 1408 委托加工物资 1411 周转材料 1421 消耗性生物资产 1501 长期债权投资 1511 长期股权投资 1601 固定资产 1602 累计折旧 1604 在建工程 1605 工程物资 1606 固定资产清理 1621 生产性生物资产 1622 生产性生物资产累计折旧 1701 无形资产 1702 累计摊销 1801 长期待摊费用 1901 待处理财产损益 借方发生额 贷方发生额 二、负债类 编号 会计科目名称 2001 短期借款 2201 应付票据 2202 应付帐款 2203 预收帐款 2211 应付职工薪酬 2221 应交税费 2231 应付利息 2232 应付利润 2241 其他应付款 2401 递延收益 2501 长期借款 借方发生额 FALSE FALSE 贷方发生额 -
2701 长期应付款 - 三、所有者权益类 3001 实收资本 3002 资本公积 3101 盈余公积 3103 本年利润
3104 利润分配 - 四、成本类 4001 生产成本 4101 制造费用 4301 研发支出 4401 工程施工
4403 机械作业 - 五、损益类 5001 主营业务收入 5051 其他业务收入 5111 投资收益 5301 营业外收入 5401 主营业务成本 5402 其它业务成本 5403 营业税金及附加 5601 销售费用 5602 管理费用 5603 财务费用 5711 营业外支出 5801 所得税费用
会计科目与分类明细汇总表
借：其他应收款－应收现金短缺（XX个人）其他应收款－应收保险赔款管理费用－现金溢余（无法查明原因的）贷：待处理财产损溢－待处理流动资产损溢2．银行存款①企业有确凿证据表明存在银行或其他金融机构的款项已经部分或全部不能收回借：营业外支出贷：银行存款3．其他货币资金（外埠存款）①开立采购专户借：其他货币资金－外埠存款贷：银行存款②用此专款购货借：物资采购贷：其他货币资金－外埠存款③撤销采购专户借：银行存款贷：其他货币资金－外埠存款4．坏账损失⑴直接转销法①实际发生损失时借：管理费用贷：应收账款②重新收回时借：应收账款贷：管理费用借：银行存款贷：应收账款⑵备抵法①提取坏账准备金时借：管理费用贷：坏账准备②发生坏账时借：坏账准备贷：应收账款③重新收回时借：应收账款贷：坏账准备借：银行存款贷：应收账款5．应收票据(见后)第二章存货1材料（1）取得①发票与材料同时到借：原材料?应交税金－增（进）贷：银行存款?②发票先到借：在途物资（含运费）应交税金－增（进）贷：银行存款?③材料已到，月末发票账单未到借：原材料?贷：应付账款－暂估应付账款注：下月初，用红字冲回，等收到发票再处理（2）发出平时登记数量，月末结转借：生产成本/在建工程/委托加工物资/…贷：原材料?⒉委托加工物资①发出委托加工物资借：委托加工物资贷：原材料②支付加工费、运杂费、增值税借：委托加工物资应交税金－应交增值税（进）贷：银行存款等③交纳消费税（见应交税金）④加工完成收回加工物资借：原材料（验收入库加工物资＋剩余物资）贷：委托加工物资3.包装物（1）生产领用，构成产品组成部分借：生产成本贷：包装物?（2）随产品出售且借：营业费用（不单独计价）其他业务支出（单独计价）贷：包装物?（3）包装物的出租、出借①第一次领用新包装物时借：其他业务支出（出租）营业费用（出借）贷：包装物注：出租、出借金额较大时可分期摊销②收取押金借：银行存款?贷：其他应付款③收取租金借：银行存款?贷：应交税金－增（销）其他业务收入④退还包装物（不管是否报废），?借：其他应付款（按退还包装物比例退回押金）贷：银行存款?⑤损坏、缺少、逾期未归还等原因没收押金借：其他应付款其他业务支出（消费税）贷：应交税金－增（销）应交税金－应交消费税其他业务收入（押金部分）⑥不能使用而报废时，按其残料价值借：原材料贷：其他业务支出（出租）营业费用（出借）⑤摊销（略）——一次、五五、分次4.低值易耗品（处理同包装物）?5.存货清查⑴盘盈①确认借：原材料?贷：待处理财产损溢－待处理流动资产损溢②报批转销借：待处理财产损溢贷：管理费用⑵盘亏或毁损①确认借：待处理财产损溢贷：原材料应交税金－增（转出）②报批转销i属于自然损耗产生的定额内损耗借：管理费用?贷：待处理财产损溢ii属于收发计量、核算、管理不善造成的损耗借：原材料（残料）其他应收款（保险、责任人赔款）[管理费用]贷：待处理财产损溢iii属于自然灾害或意外事故造成的存货损耗借：原材料（残料）其他应收款（保险、责任人赔款）1．短期投资--股票应收股利、应收利息贷：银行存款?银行存款/现金/债券X?短期投资跌价准备－股/债X短期投资－股票/债券X?/应收利息】?[投资收益－出售股/债X]?2长期股权投资投资1）取得2）成本法I投资年度以前II投资年度i属于投资前的ii属于投资后的III投资年度以后（按公式计算）[长期股权投资－企业]3）权益法i取得时确认–企业–投资贷成本?[长期股权投资–企业–股投差额][长股权投资–企业–投资成本]ii摊销–股权投资差额摊销–企业–股权投资差额–企业–股权投资差额I净利润i被投资单位实现净利润时–企业–损益调整–股权投资收益ii被投资单位宣告分派股利时–企业（实际数）–企业–损益调整II净亏损（以股权投资账面余额减至零为限）–股权投资损失–企业–损益调整恢复时–企业–损益调整（确认的损益－未减记的）–股权投资收益i投资单位会计处理–企业–股权投资准备–股权投资准备（＝捐赠物价值*（1-33％）*持股比例）ii投资单位出售该项股权时，可将原计入资本公积的”股权投资准备“转入“其他资本公积”4）成本法与权益法的转换I转换时–企业–企业–投资成本–企业–损益调整II以后分派利润或现金股利时i属于已记入投资账面价值的–企业ii属于尚未记入投资账面价值的III对中止采用权益法前被投资单位实现的净损益，投资单位仍按权益法核算。
所有会计科目汇总表
所有会计科目汇总表顺序号编号会计科目名称会计科目适用范围一、资产类库存现金 1 1001银行存款 2 1002存放中央银行款项银行专用 3 1003存放同业银行专用 4 1011其它货币基金 5 1015结算备付金证券专用 6 1021存出保证金金融共用 7 1031拆出资金金融共用 8 1051交易性金融资产 9 1101买入返售金融资产金融共用 10 1111应收票据 11 1121应收帐款 12 1122预付帐款 13 1123应收股利 14 1131应收利息 15 1132应收保护储金保险专用 16 1211times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 应收代位追偿款保险专用 17 1221应收分保帐款保险专用 18 1222应收分保未到期责任保险专用 19 1223 准备金应收分保保险责任准保险专用 20 1224 备金其它应收款 21 1231 坏帐准备 22 1241 贴现资产银行专用 23 1251贷款银行和保险共用 24 1301贷款损失准备银行和保险共用 25 1302代理兑付证券银行和保险共用 26 1311代理业务资产 27 1321 材料采购 28 1401 在途物资 29 1402 原材料 301403 材料成本差异 31 1404 库存商品 32 1406 发出商品 33 1407 商品进销差价34 1410times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 委托加工物资 35 1411 包装物及低值易耗品 36 1412 消耗性物物资产农业专用 37 1421周转材料建造承包商专用 38 1431贵金属银行专用 39 1441抵债资产金融共用 40 1442损余物资保险专用 41 1451存货跌价准备 42 1461 待摊费用 43 1501 独立帐户资产保险专用 44 1511 持有至到期投资 45 1521 持有至到期投资减值46 1522 准备可供出售金融资产 47 1523 长期股权投资 48 1524 长期股权投资减值准49 1525 备投资性房地产 50 1526 长期应收款 51 1531 未实现融资收益 52 1541times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in GuideXia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the存出资本保证金保险专用 53 1551固定资产 54 1601 累计折旧 55 1602 固定资产减值准备 56 1603 在建工程57 1604 工程物资 58 1605 固定资产清理 59 1606 融资租赁资产租赁专用 60 1611未担保余值租赁专用 61 1612生产性生物资产农业专用 62 1621生产性生物资产累计农业专用 63 1622 折旧公益性生物资产农业专用 64 1623油气资产石油天然气开采专用 65 1631累计折耗石油天然气开采专用 66 1632无形资产 67 1701 累计摊销 68 1702 无形资产减值准备 69 1703 商誉 70 1711times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according totrainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 长期待摊费用 71 1801 递延所得资产 72 1811 待处理财产损益 73 1901二、负债类短期借款 74 2001 存入保证金金融共用 75 2002拆入资金金融共用 76 2003向中央银行借款银行专用 77 2004同业存放银行专用 78 2011吸收存款银行专用 79 2012贴现负债银行专用 80 2021交易性金融负债 81 2101 专出回购金融资产款金融共用 82 2111应付票据 83 2201 应付帐款 84 2202 预收帐款 85 2205 应付职工薪酬 86 2211 应交税费 87 2221times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3)suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 应付股利 88 2231 应付利息 89 2232 其他应付款 90 2241 应付保户红利保险专用 91 2251应付分保帐款保险专用 92 2261代理买卖证券款证券专用 93 2311代理承销证券款证券和银行共用 94 2312代理兑付证券款证券和银行共用 95 2313代理业务负债 96 2314 预提费用 97 2401 预计负债 98 2411 递延收益 99 2501 长期借款 100 2601 长期债券 101 2602 未到期责任准备金保险专用 102 2701保险责任准备金保险专用 103 2702保户储金保险专用 104 2711独立帐户负债保险专用 105 2721times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flowperfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 长期应付款 106 2801未确认融资费用 107 2802专项应付款 108 2811递延所得税负债 109 2901 三、共同类清算资金往来银行专用 110 3001外汇买卖金融共用 111 3002衍生工具 112 3101套期工具 113 3201被套期项目 114 3202 四、所有者权益类实收资本 115 4001资本公积 116 4002盈余公积 117 4101一般风险准备金融共用 118 4102本年利润 119 4103利润分配 120 4104库存股 121 4201 五、成本类times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging society of knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications.2. basic requirements (1) intervention (3 months) be familiar with the 生产成本 122 500 制造费用 123 5101 劳务成本 124 5201 研发支出 125 5301 工程施工建造承包商专用 126 5401工程结算建造承包商专用 127 5402机械作业建造承包商专用 128 5403六、损益类主营业务收入 129 6001 利息收入金融共用 130 6011手续费收入金融共用 131 6021保费收入保险专用 132 6031分保费收入保险专用 133 6032租赁收入租赁专用 135 6041其他业务收入 135 6051 汇兑损益金融专用 136 6061公允价值变动损益 137 6101 投资收益 138 6111times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, whichcovered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 摊回保险责任准备金保险专用 139 6201摊回赔付支出保险专用 140 6202摊回分保费用保险专用 141 6203营业外收入 142 6301 主营业务成本 143 6401 其它业务支出 144 6402 营业税金及附加 145 6405 利息支出金融共用 146 6411手续费支出金融共用 147 6421提取未到期责任准备保险专用 148 6501 金撮保险责任准备金保险专用 149 6502赔付支出保险专用 150 6511保户红利支出保险专用 151 6521退保金保险专用 152 6531分出保费保险专用 153 6541分保费用 154 6542 销售费用 155 6601 管理费用 156 6602times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: thenumber of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 财务费用 157 6603勘探费用 158 6604资产减值损失 159 6701营业外支出 160 6711所得税 161 6801以前年度损益调整 162 6901times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, whichcovered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the。
常用会计科目汇总表
借
资产增加Biblioteka 贷非流动资产：长期股权投资 固定资产 累计折旧 固定资产减值准备 在建工程 工程物资 固定资产清理 无形资产 累计摊销 无形资产减值准备 长期待摊费用 递延所得税资产 待处理财产损溢
负债增加 收入增加 所有者权益
费用增加 成本增加
所有者权益： 费用类：
实收资本 资本公积 盈余公积 本年利润 利润分配 营业税金及附加 销售费用 管理费用 财务费用 资产减值损失 所得税费用 主营业务成本 其他业务成本 营业外支出
成本类:
生产成本 制造费用 劳务成本
收入类：
主营业务收入 其他业务收入 营业外收入 投资收益
非流动负债：
长期借款 应付债券 长期应付款 预计负债 延所得税负债
流动资产：
库存现金 银行存款 其他货币资金 交易性金融资产 应收票据 应收账款 预付账款 应收股利 应收利息 其他应收款 坏账准备 材料采购 在途物资 原材料 材料成本差异 库存商品 发出商品 委托加工物资 周转材料 存货跌价准备
负债 流动负债：
短期借款 应付票据 应付账款 预收账款 应付职工薪酬 应交税费 应付利息 应付股利 其他应付款 递延收益
2021年财政部会计科目表
2021年财政部会计科目表财政部会计科目表是财政部门用来规范财务管理和会计核算的重要工具。
根据2021年财政部会计科目表，我们可以了解到各项财务活动的分类和归档方式，以及相关会计科目的名称和编码。
一、资产类科目资产类科目主要记录了企业所拥有的经济资源，包括货币资金、应收账款、存货、固定资产等。
其中，货币资金科目用于记录企业的现金、银行存款、其他货币资金等；应收账款科目用于记录企业在销售商品或提供服务后，因为客户尚未支付而形成的应收款项；存货科目用于记录企业所持有的待售商品、原材料等；固定资产科目用于记录企业购置的长期使用、价值较高的固定资产等。
二、负债类科目负债类科目主要记录了企业所负担的债务和义务，包括应付账款、短期借款、长期借款等。
其中，应付账款科目用于记录企业因购买商品或接受服务而尚未支付的应付款项；短期借款科目用于记录企业短期内所借入的资金；长期借款科目用于记录企业长期借入的资金。
三、所有者权益类科目所有者权益类科目主要记录了企业所有者对企业的投资和权益，包括实收资本、盈余公积、未分配利润等。
其中，实收资本科目用于记录企业所有者投入的资本；盈余公积科目用于记录企业盈利后形成的公益性资金；未分配利润科目用于记录企业盈利后未分配给所有者的利润。
四、成本类科目成本类科目主要记录了企业在生产和经营过程中所发生的各项成本，包括原材料成本、制造费用、劳务成本等。
其中，原材料成本科目用于记录企业购买和使用原材料所发生的成本；制造费用科目用于记录企业在生产过程中所发生的间接费用；劳务成本科目用于记录企业雇佣劳动力所支付的工资和福利费用。
五、损益类科目损益类科目主要记录了企业在经营活动中所发生的收入和费用，包括营业收入、营业成本、销售费用等。
其中，营业收入科目用于记录企业销售商品或提供服务所获得的收入；营业成本科目用于记录企业销售商品或提供服务所发生的成本；销售费用科目用于记录企业销售商品或提供服务所发生的费用。
某年最新会计科目表
某年最新会计科目表一、前言会计科目表是会计准则的核心组成部分，它规定了会计师在进行会计核算时需要使用的各个科目及其分类。
某年最新的会计科目表是公司在该年度进行会计核算和报表编制时所遵循的科目标准。
本文档将介绍某年最新的会计科目表，并按照资产类、负债类、所有者权益类、成本类、损益类等分类展示。
二、资产类科目1. 流动资产•货币资金•短期投资•应收票据•应收账款•预付账款•存货•其他应收款•一年内到期的非流动资产•其他流动资产2. 非流动资产•长期投资•固定资产•在建工程•无形资产•递延所得税资产•投资性房地产•长期应收款•其他非流动资产三、负债类科目1. 流动负债•短期借款•应付票据•应付账款•预收账款•应付职工薪酬•应交税费•其他应付款•预计负债•一年内到期的非流动负债•其他流动负债2. 非流动负债•长期借款•长期应付款•递延所得税负债•其他非流动负债四、所有者权益类科目1. 股本•实收资本•资本公积•盈余公积2. 盈余•未分配利润3. 利润分配•以后年度损益分配五、成本类科目•生产成本•制造费用•劳动成本•研发费用•业务支出•生产成本误差调整六、损益类科目•主营业务收入•主营业务成本•销售费用•管理费用•财务费用•资产减值损失•其他收益•其他损失•所得税费用结论本文档介绍了某年最新的会计科目表，根据不同的类别将科目进行了分类，并提供了详细的科目列表。
会计科目表是公司进行会计核算和报表编制的重要依据，准确的科目分类和使用能够保证财务报表的准确性和合规性。
会计 搭配科目
会计搭配科目
会计科目是按照经济业务的内容和经济管理的要求，对会计要素的具体内容进行分类核算的科目，称为会计科目。
常见会计科目主要包括以下几类：
1. 资产类：库存现金、银行存款、其他货币资金、交易性金融资产、应收票据、应收账款、预付账款、应收利息、其他应收款、坏账准备等。
2. 负债类：短期借款、应付票据、应付账款、预收账款、应付职工薪酬、应交税费、长期借款等。
3. 所有者权益类：实收资本、资本公积、盈余公积、本年利润等。
4. 损益类：主营业务收入、其他业务收入、公允价值变动损益、投资收益、营业外收入等。
5. 成本类：主营业务成本、其他业务成本、营业税金及附加等。
6. 费用类：管理费用、销售费用、财务费用等。