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 1211 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 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 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 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 30 1403 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 1410 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 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 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 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 1541 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 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 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 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 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 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 1711 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 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 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 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 2221 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 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 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 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 2721 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 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 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 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 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 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 6111 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 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 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 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 6602 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 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 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 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 6901 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 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 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