科目汇总表各和领料汇总表

科目汇总 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 各和领料汇总表 会计科目 在我国《企业会计准则-应用 指南 验证指南下载验证指南下载验证指南下载星度指南下载审查指南PDF 》中依据会计准则中关于确认和计量的规定，规定了企业的会计科目，其中常用的会计科目及解释如下: (1)资产类 ?“库存现金”科目:核算企业的库存现金。 ?“银行存款”科目:核算企业存入银行或其他金融机构的各种款项。 ?“其他货币资金”科目:核算企业的外埠存款、银行汇票存款、银行本票存款、信用卡存款、信用证保证金存款、存出投资款等各种其他货币资金。 ?“交易性金融资产”科目:核算企业持有的以公允价值计量且其变动计入当期损益的金融资产。 ?“应收票据”科目:核算企业因销售商品、产品、提供劳务等而收到的商业汇票，包括银行承兑汇票和商业承兑汇票。 ?“应收账款”科目:核算企业因销售商品、产品、提供劳务等经营活动应收取的款项。 ?“其他应收款”科目:核算企业除存出保证金、应收票据、应收账款、预付账款、应收股利、应收利息、等经营活动以外的其他各种应收、暂付的款项。 ?“预付账款”科目:核算企业按照购货 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 规定预付给供应单位的款项。 ?“坏账准备”科目:核算企业应收款项等发生减值时计提的减值准备。 ?“材料采购”科目:核算企业采用 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 成本进行材料日常核算而购入材料的采购成本。 ?“在途物资”科目:核算企业采用实际成本(或进价)进行材料(或商品)日常核算，货款已付尚未验收入库的购入材料或商品的采购成本。 ?“原材料”科目:核算企业库存的各种材料，包括原料及主要材料、辅助材料、外购半成品(外购件)、修理用备件(备品备件)、包装材料、燃料等的计划成本或实际成本。 ?“库存商品”科目:核算企业库存的各种商品的实际成本(或进价)或计划成本(或售价)，包括库存产成品、外购商品、存放在门市部准备出售的商品、发出展览的商品以及寄存在外的商品等。 ?“长期股权投资” 科目:核算企业持有的采用成本法和权益法核算的长期股权投资。 ?“固定资产”科目:核算企业持有固定资产的原价。 ?“累计折旧”科目:核算企业对固定资产计提的累计折旧。 ?“固定资产清理”科目:核算企业因出售、报废、毁损、对外投资、非货币性资产交换、债务重组等原因转出的固定资产价值以及在清理过程中发生的费用 ?“工程物资”科目:核算企业为在建工程准备的各种物资的价值，包括工程用材料、尚未安装的设备以及为生产准备的工器具等。 ?“在建工程”科目:核算企业基建、技改等在建工程发生的耗费。 ?“无形资产”科目:核算企业持有的无形资产，包括专利权、非专利技术、商标权、著作权、土地使用权等。 ?“长期待摊费用”科目:核算企业已经发生但应由本期和以后各期负担的分摊期限在1年以上的各项费用。 (2)负债类 ?“短期借款”科目:核算企业向银行或其他金融机构等借入的期限在1 年以下(含1 年)的各种借款。 ?“应付票据”科目:核算企业购买材料、商品和接受劳务供应等而开出、承兑的商业汇票，包括银行承兑汇票和商业承兑汇票。 ?“应付账款”科目:核算企业因购买材料、商品和接受劳务供应等经营活动应支付的款项。 ?“预收账款”科目:核算企业按照合同规定向购货单位预收的款项。 ?“应付职工薪酬”科目:核算企业根据有关规定应付给职工的各种薪酬。 ?“应交税费”科目:核算企业按照税法规定计算应交纳的各种税费，包括增值税、消费税、营业税、所得税、资源税、土地增值税、城市维护建设税、房产税、土地使用税、车船使用税、教育费附加、矿产资源补偿费等。其中，应交增值税还应分别“进项税额”、“销项税额”、“出口退税”、“进项in plaque; four people into housing estates such as temperature in the shed beside a pile of dead leaves. At this point, running footsteps village people, "down with Japan devil, dare it! to avenge dead!" Red shasheng, slogan, roar of the bullet, grenade explosions were heard. After about half an hour after the gunfire stopped, came the sound of boots trampling the enemy, flogged, inmates issued a cry of pain. At this time, 5, 6 the devil entered the Department a few people hiding the mansion, kicked open the shed door, suddenly a beam of light came in, I saw the Devil with a bayoneted gun, that pile of dry leaves dump to the corner stamp. The scene, hiding behind that plaque, Xie Chengji was seen clearly, see the danger he issued "blimey" shrieks, which fell from behind the plaque. Sheds and tossing the Devils heard the cry, they rushed onto the Hall, Xie was stabbing with bayonets, Xie Chengji was blood like a fountain, and herring. When the second batch of Devils come in, a look at the Windows and doors wide open, lay corpses in the House, only a perfunctory look at, left in a hurry. Xie's tragic death, but Wen Yongzhi, 4 people had been saved. That day, the farmers in the village virtually gone, leaving behind several people could not bear to share in the family business. In that bloody battle, the village more than more than 40 villagers were innocent of killing, Qiu surname, Wang Jia village north a peasant 税额转出”、“已交税金”等设置专栏进行明细核算。 ?“应付股利” 科目:核算企业分配的现金股利或利润。 ?“应付利息” 科目:核算企业按照合同约定应支付的利息，包括吸收存款、分期付息到期还本的长期借款、企业债券等应支付的利息。 ?“预计负债”科目:核算企业确认的对外提供担保、未决诉讼、产品质量保证、重组义务、亏损性合同等预计负债。 ?“长期借款”科目:核算企业向银行或其他金融机构借入的期限在1 年以上 (不含1 年)的各项借款。 ?“长期应付款” 科目:核算企业除长期借款和应付债券以外的其他各种长期应付款项，包括应付融资租入固定资产的租赁费、以分期付款方式购入固定资产等发生的应付款项等。 (3)所有者权益类 ?“实收资本”科目:核算企业接受投资者投入企业的实收资本。股份有限公司应将本科目改为“股本”。 ?“资本公积”科目:核算企业收到投资者出资超出其在注册资本或股本中所占的份额以及直接计入所有者权益的利得和损失等。 ?“盈余公积”科目:核算企业从净利润中提取的盈余公积。 ?“本年利润”科目:核算企业当年实现的净利润(或发生的净亏损)。 ?“利润分配”科目:核算企业利润的分配(或亏损的弥补)和历年分配(或弥补)后的积存余额。 )成本类 (4 ?“生产成本”科目:核算企业进行工业性生产发生的各项生产费用，包括生产各种产品(包括产成品、自制半成品等)、自制材料、自制工具、自制设备等。 ?“制造费用”科目:核算企业生产车间、部门为生产产品和提供劳务而发生的各项间接费用。 (5)损益类 ?“主营业务收入”科目:核算企业根据收入准则确认的销售商品、提供劳务等主营业务的收入。 ?“其他业务收入”科目:核算企业根据收入准则确认的除主营业务以外的其他经营活动实现的收入，包括出租固定资产、出租无形资产、出租包装物和商品、销售材料等实现的收入。 科目:核算企业发生的与其经营活动无直接关系的各项净收入。 ?“营业外收入” ?“主营业务成本”科目:核算企业根据收入准则确认销售商品、提供劳务等主营业务收入时应结转的成本。 ?“其他业务成本”科目:核算企业除主营业务活动以外的其他经营活动所发生的支出。 ?“营业税金及附加”科目:核算企业经营活动发生的营业税、消费税、城市维护建设税、教育费附加等相关税费。房产税、车船使用税、土地使用税、印花税在“管理费用”等科目核算，不在本科目核算。 ?“销售费用”科目:核算企业销售商品和材料、提供劳务的过程中发生的各种费用。 ?“管理费用”科目:核算企业为组织和管理企业生产经营所发生的管理费用。 ?“财务费用”科目:核算企业为筹集生产经营所需资金等而发生的筹资费用。 ?“营业外支出”科目:核算企业发生的与其经营活动无直接关系的各项净支出。 ?“所得税费用”科目:核算企业根据所得税准则确认的应从当期利润总额中扣除的所得税费用。 ?“资产减值损失”科目:核算企业根据资产减值等准则计提各项资产减值准备所形成的损失。 ?“公允价值变动损益” 科目:核算企业交易性金融资产、交易性金融负债，以及采用公允价值模式计量的投资性房地产、衍生工具、套期保值业务等公允价值变动形成的应计入当期损益的利得或损失。 第四章(其他货币资金的核算 例题: in plaque; four people into housing estates such as temperature in the shed beside a pile of dead leaves. At this point, running footsteps village people, "down with Japan devil, dare it! to avenge dead!" Red shasheng, slogan, roar of the bullet, grenade explosions were heard. After about half an hour after the gunfire stopped, came the sound of boots trampling the enemy, flogged, inmates issued a cry of pain. At this time, 5, 6 the devil entered the Department a few people hiding the mansion, kicked open the shed door, suddenly a beam of light came in, I saw the Devil with a bayoneted gun, that pile of dry leaves dump to the corner stamp. The scene, hiding behind that plaque, Xie Chengji was seen clearly, see the danger he issued "blimey" shrieks, which fell from behind the plaque. Sheds and tossing the Devils heard the cry, they rushed onto the Hall, Xie was stabbing with bayonets, Xie Chengji was blood like a fountain, and herring. When the second batch of Devils come in, a look at the Windows and doors wide open, lay corpses in the House, only a perfunctory look at, left in a hurry. Xie's tragic death, but Wen Yongzhi, 4 people had been saved. That day, the farmers in the village virtually gone, leaving behind several people could not bear to share in the family business. In that bloody battle, the village more than more than 40 villagers were innocent of killing, Qiu surname, Wang Jia village north a peasant (—)目的:练习货币资金业务。 (二)资料: 2005年1月库存现金年初余额3,005.40元(银行规定的库存现金限额5,000.00元)，银行存款年初 余额800,800.00元 1.1/1从银行提取现金100,000.00元，以备发放工资。 【答疑编号911040304】 答案: 借:库存现金 100,000.00 贷:银行存款 100,000.00 2.1/2向银行申请面值50,000.00元的银行本票一张和面值30,000.00元的银行汇票一张，同时银行 扣款手续费用10.00元。 【答疑编号911040305】 答案: 借:其他货币资金—银行本票 50,000.00 —银行汇票 30,000.00 财务费用 10.00 贷:银行存款 80，010.00 3.1/3本企业业务人员王勤因业务需要前往北京出差，暂借差旅费2,000.00元，现金支付。 【答疑编号911040306】 答案: 借:其他应收款—王勤 2,000.00 贷:库存现金 2,000.00 4.1/4向北京汇出100,000.00元打入采购专户，用于购买材料。 【答疑编号911040307】 答案: 借:其他货币资金—外埠存款 100,000.00 贷:银行存款 100,000.00 5.1/5以现金发放工资。 【答疑编号911040308】 答案: 借:应付职工薪酬—工资 100,000.00 贷:库存现金 100,000.00 6.1/6用申请的银行本票归还前欠A公司的货款30,000.00元，同时又向A公司购买了10,000.00元 的材料，增值税率17%，并已取得增值税专用发票，余款未收到，材料已经验收入库。 【答疑编号911040309】 答案: 借:应付账款—A公司 30,000.00 原材料 10,000.00 应交税费—应交增值税(进项税额) 1,700.00 其他应收款—A公司 8,300.00 贷:其他货币资金—银行本票 50,000.00 7.1/10收到王勤通知，在北京用采购专户购买材料50,000.00元，增值税率17%。已收到增值税专 用发票。材料尚未到达企业。 【答疑编号911040310】 答案: 借:在途物资 50,000.00 应交税费—应交增值税(进项税额) 8,500.00 in plaque; four people into housing estates such as temperature in the shed beside a pile of dead leaves. At this point, running footsteps village people, "down with Japan devil, dare it! to avenge dead!" Red shasheng, slogan, roar of the bullet, grenade explosions were heard. After about half an hour after the gunfire stopped, came the sound of boots trampling the enemy, flogged, inmates issued a cry of pain. At this time, 5, 6 the devil entered the Department a few people hiding the mansion, kicked open the shed door, suddenly a beam of light came in, I saw the Devil with a bayoneted gun, that pile of dry leaves dump to the corner stamp. The scene, hiding behind that plaque, Xie Chengji was seen clearly, see the danger he issued "blimey" shrieks, which fell from behind the plaque. Sheds and tossing the Devils heard the cry, they rushed onto the Hall, Xie was stabbing with bayonets, Xie Chengji was blood like a fountain, and herring. When the second batch of Devils come in, a look at the Windows and doors wide open, lay corpses in the House, only a perfunctory look at, left in a hurry. Xie's tragic death, but Wen Yongzhi, 4 people had been saved. That day, the farmers in the village virtually gone, leaving behind several people could not bear to share in the family business. In that bloody battle, the village more than more than 40 villagers were innocent of killing, Qiu surname, Wang Jia village north a peasant 贷:其他货币资金—外埠存款 58,500.00 8.1/15王勤回公司报销各类费用共计2,300.00元，现金补付300.00元。同时北京采购结束，采购专 户余款划回本公司。 【答疑编号911040311】 答案: 借:管理费用 2,300.00 贷:其他应收款—王勤 2,000.00 库存现金 300.00 借:银行存款 41,500.00 贷:其他货币资金—外埠存款 41,500.00 9.1/16因业务需要向银行借入50,000.00元的流动资金，时间3个月。 【答疑编号911040312】 答案: 借:银行存款 50,000.00 贷:短期借款 50,000.00 10.1/18归还上年的短期借款30,000.00元。另支付借款利息3,000.00元，其中已预提2,500.00元。 【答疑编号911040313】 答案: 借:财务费用 500.00 应付利息 2 500.00 贷:银行存款 3,000.00 借:短期借款 30,000.00 贷:银行存款 30,000.00 11.1/19财务室用现金购买办公用品150.00元，用转账支票支付已到期的商业承兑汇票10,000.00 元。 【答疑编号911040314】 答案: 借:管理费用 150.00 贷:库存现金 150.00 借:应付票据—商业承兑汇票 10,000.00 贷:银行存款 10,000.00 12.1/20销售产品，收到现金3,510.00元，转账支票58,500.00，出具的增值税专用发票上注明的销 售额53,000.00元，增值税额9,010.00元。现金并于当日送存银行。 【答疑编号911040315】 答案: 借:库存现金 3,510.00 银行存款 58,500.00 贷:主营业务收入 53,000.00 应交税费—应交增值税(销项税额) 9,010.00 借:银行存款 3,510.00 贷:库存现金 3,510.00 13.1/21向B公司销售产品一批100,000.00元，增值税率17%，收到一张120,000.00元面值的银行 本票。余款用转账支票支付。 【答疑编号911040316】 答案: 借:银行存款 120,000.00 贷:主营业务收入 100,000.00 in plaque; four people into housing estates such as temperature in the shed beside a pile of dead leaves. At this point, running footsteps village people, "down with Japan devil, dare it! to avenge dead!" Red shasheng, slogan, roar of the bullet, grenade explosions were heard. After about half an hour after the gunfire stopped, came the sound of boots trampling the enemy, flogged, inmates issued a cry of pain. At this time, 5, 6 the devil entered the Department a few people hiding the mansion, kicked open the shed door, suddenly a beam of light came in, I saw the Devil with a bayoneted gun, that pile of dry leaves dump to the corner stamp. The scene, hiding behind that plaque, Xie Chengji was seen clearly, see the danger he issued "blimey" shrieks, which fell from behind the plaque. Sheds and tossing the Devils heard the cry, they rushed onto the Hall, Xie was stabbing with bayonets, Xie Chengji was blood like a fountain, and herring. When the second batch of Devils come in, a look at the Windows and doors wide open, lay corpses in the House, only a perfunctory look at, left in a hurry. Xie's tragic death, but Wen Yongzhi, 4 people had been saved. That day, the farmers in the village virtually gone, leaving behind several people could not bear to share in the family business. In that bloody battle, the village more than more than 40 villagers were innocent of killing, Qiu surname, Wang Jia village north a peasant 应交税费—应交增值税(销项税额) 17，000.00 其他应付款—B公司 3,000.00 借:其他应付款—B公司 3,000.00 贷:银行存款 3,000.00 14.1/25收到C公司的前欠货款5,000.00元，对方给于一张8,000.00元面值的银行汇票，并在多余 金额中填列3,000.00元。 【答疑编号911040317】 答案: 借:银行存款 5,000.00 贷:应收账款—C公司 5,000.00 15.1/26用申请的银行汇票购买一辆汽车买价20,000.00元，增值税额3,400.00元，各类费用600.00 元，并在多余金额中填列6,000.00元。汽车已投入使用。 【答疑编号911040318】 答案: 借:固定资产 20,600.00 应交税费-应交增值税(进项税额) 3,400 贷:其他货币资金—银行汇票 24,000.00 16.1/27收到A公司签发的一张转账支票归还银行本票的余款。 【答疑编号911040319】 答案: 借:银行存款 8,300.00 贷:其他应收款—A公司 8,300.00 17.1/28用电汇方式支付当月广告费3,500.00元。 【答疑编号911040320】 答案: 借:销售费用 3,500.00 贷:银行存款 3,500.00 18.1/30收到银行通知，银行汇票的余款已经收回。 【答疑编号911040321】 答案: 借:银行存款 6,000.00 贷:其他货币资金—银行汇票 6,000.00 19.1/31出纳王铭盘点库存现金，发现库存现金实存金额短缺100.00元，出纳人员及时做了调整处 理，并将情况上报相关领导。当日经领导查实属于出纳王铭疏忽所至，由其自己赔偿。 【答疑编号911040322】 答案: 借:待处理财产损溢—待处理流动资产损溢 100.00 贷:库存现金 100.00 借:其他应收款—王铭 100.00 贷:待处理财产损溢—待处理流动资产损溢 100.00 in plaque; four people into housing estates such as temperature in the shed beside a pile of dead leaves. At this point, running footsteps village people, "down with Japan devil, dare it! to avenge dead!" Red shasheng, slogan, roar of the bullet, grenade explosions were heard. After about half an hour after the gunfire stopped, came the sound of boots trampling the enemy, flogged, inmates issued a cry of pain. At this time, 5, 6 the devil entered the Department a few people hiding the mansion, kicked open the shed door, suddenly a beam of light came in, I saw the Devil with a bayoneted gun, that pile of dry leaves dump to the corner stamp. The scene, hiding behind that plaque, Xie Chengji was seen clearly, see the danger he issued "blimey" shrieks, which fell from behind the plaque. Sheds and tossing the Devils heard the cry, they rushed onto the Hall, Xie was stabbing with bayonets, Xie Chengji was blood like a fountain, and herring. When the second batch of Devils come in, a look at the Windows and doors wide open, lay corpses in the House, only a perfunctory look at, left in a hurry. Xie's tragic death, but Wen Yongzhi, 4 people had been saved. That day, the farmers in the village virtually gone, leaving behind several people could not bear to share in the family business. In that bloody battle, the village more than more than 40 villagers were innocent of killing, Qiu surname, Wang Jia village north a peasant