會 計 科 目 accounting subject

順序號serial number

編號code number

會計科目名稱accounting subject

會計科目適用范圍accounting subject range of application

一、資產(chǎn)類

1 1001 庫存現(xiàn)金 cash on hand

2 1002 銀行存款 bank deposit

5 1015 其他貨幣資金 other monetary capital

9 1101 交易性金融資產(chǎn) transaction monetary assets

11 1121 應收票據(jù) notes receivable

12 1122 應收賬款 Account receivable

13 1123 預付賬款 account prepaid

14 1131 應收股利 dividend receivable

15 1132 應收利息 accrued interest receivable

21 1231 其他應收款 accounts receivable-others

22 1241 壞賬準備 had debts reserve

28 1401 材料采購 procurement of materials

29 1402 在途物資 materials in transit

30 1403 原材料 raw materials

32 1406 庫存商品 commodity stocks

33 1407 發(fā)出商品 goods in transit

36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles

42 1461 存貨跌價準備 reserve against stock price declining

43 1501 待攤費用 fees to be apportioned

45 1521 持有至到期投資 hold investment due

46 1522 持有至到期投資減值準備 hold investment due reduction reserve

47 1523 可供出售金融資產(chǎn) financial assets available for sale

48 1524 長期股權(quán)投資 long-term stock ownership investment

49 1525 長期股權(quán)投資減值準備 long-term stock ownership investment reduction reserve

50 1526 投資性房地產(chǎn) investment real eastate

51 1531 長期應收款 long-term account receivable

52 1541 未實現(xiàn)融資收益 unrealized financing income

54 1601 固定資產(chǎn) permanent assets

55 1602 累計折舊 accumulated depreciation

56 1603 固定資產(chǎn)減值準備permanent assets reduction reserve

57 1604 在建工程 construction in process

58 1605 工程物資 engineer material

59 1606 固定資產(chǎn)清理 disposal of fixed assets

60 1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing

61 1612 未擔保余值 租賃專用 unguaranteed residual value exclusively for leasing

62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture

63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture

64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 non-profit living assets exclusively for agriculture

65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation

66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation

67 1701 無形資產(chǎn) intangible assets

68 1702 累計攤銷 accumulated amortization

69 1703 無形資產(chǎn)減值準備 intangible assets reduction reserve

70 1711 商譽 business reputation

71 1801 長期待攤費用 long-term deferred expenses

72 1811 遞延所得稅資產(chǎn) deferred income tax assets

73 1901 待處理財產(chǎn)損溢 waiting assets profit and loss

二、負債類 debt group

74 2001 短期借款 short-term loan

81 2101 交易性金融負債 transaction financial liabilities

83 2201 應付票據(jù) notes payable

84 2202 應付賬款 account payable

85 2205 預收賬款 item received in advance

86 2211 應付職工薪酬 employee pay payable

87 2221 應交稅費 tax payable

88 2231 應付股利 dividend payable

89 2232 應付利息 interest payable

90 2241 其他應付款 other account payable

97 2401 預提費用 withholding expenses

98 2411 預計負債 estimated liabilities

99 2501 遞延收益 deferred income

100 2601 長期借款 money borrowed for long term

101 2602 長期債券 long-term bond

106 2801 長期應付款 long-term account payable

107 2802 未確認融資費用 unacknowledged financial charges

108 2811 專項應付款 special accounts payable

109 2901 遞延所得稅負債 deferred income tax liabilities

三、共同類

112 3101 衍生工具 derivative tool

113 3201 套期工具 arbitrage tool

114 3202 被套期項目 arbitrage project

四、所有者權(quán)益類

115 4001 實收資本 paid-up capital

116 4002 資本公積 contributed surplus

117 4101 盈余公積 earned surplus

119 4103 本年利潤 profit for the current year

120 4104 利潤分配 allocation of profits

121 4201 庫存股 treasury stock

五、成本類

122 5001 生產(chǎn)成本 production cost

123 5101 制造費用 cost of production

124 5201 勞務成本 service cost

125 5301 研發(fā)支出 research and development expenditures

126 5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor

127 5402 工程結(jié)算 建造承包商專用 engineering settlement exclusively for construction contractor

128 5403 機械作業(yè) 建造承包商專用 mechanical operation exclusively for construction contractor

六、損益類

129 6001 主營業(yè)務收入 main business income

130 6011 利息收入 金融共用 interest income financial sharing

135 6051 其他業(yè)務收入 other business income

136 6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance

137 6101 公允價值變動損益 sound value flexible loss and profit

138 6111 投資收益 income on investment

142 6301 營業(yè)外收入 nonrevenue receipt

143 6401 主營業(yè)務成本 main business cost

144 6402 其他業(yè)務支出 other business expense

145 6405 營業(yè)稅金及附加 business tariff and annex

146 6411 利息支出 金融共用 interest expense financial sharing

155 6601 銷售費用 marketing cost

156 6602 管理費用 managing cost

157 6603 財務費用 financial cost

158 6604 勘探費用 exploration expense

159 6701 資產(chǎn)減值損失 loss from asset devaluation

160 6711 營業(yè)外支出 nonoperating expense

161 6801 所得稅 income tax

162 6901 以前年度損益調(diào)整 prior year profit and loss adjustment