新事业单位会计制度浪潮科目表

《新事业单位会计制度浪潮科目表》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、新事业单位会计制度浪潮科目表4222221001库存现金110101101000001002银行存款110101112000001011零余额账户用款额度110101112000001101短期投资110101000000001201财政应返还额度10010100000000120101财政直接支付21010100000000120102财政授权支付210101000000001211应收票据110101000000001212应收账款10010100000000121201个人款21010100010000121202单

2、位款210101000010001213预付账款10010100000000121301个人款21010100010000121302单位款210101000010001215其他应收款10010100000000121501个人款21010100010000121502单位款210101000010001301存货110101000000001401长期投资110101000000001501固定资产10010100000000150101房屋及构筑物21010100000000150102专用设备21010100000

3、000150103通用设备21010100000000150104文物和陈列品21010100000000150105图书、档案21010100000000150106家具、用具、装具及动植物210101000000001502累计折旧110102000000001511在建工程110101000000001601无形资产110101000000001602累计摊销110102000000001701待处置资产损溢10010100000000170101处置资产价值21010100000000170102处置净收入2101

4、01000000002001短期借款110202000000002101应缴税费10020200000000210101应缴营业税21020200000000210102应缴增值税2002020000000021010201进项税额3102020000000021010202已交税金3102020000000021010203销项税额3102020000000021010204进项税额转出31020200000000210103应缴城市维护建设税21020200000000210104应缴教育费附加210202000000

5、00210105应缴车船税21020200000000210106应缴房产税21020200000000210107应缴城镇土地使用税21020200000000210108应缴企业所得税210202000000002102应缴国库款110202000000002103应缴财政专户款110202000000002201应付职工薪酬10020200000000220101工资（离退休费）21020200000000220102地方（部门）津贴补贴21020200000000220103其他个人收入21020200000000

6、220104社会保险费2002020000000022010401养老保险3102020000000022010402医疗保险3102020000000022010403失业保险3102020000000022010404工伤保险3102020000000022010405生育保险31020200000000220105住房公积金210202000000002301应付票据110202000000002302应付账款10020200000000230201个人款21020200001000230202单位款21020200

7、0010002303预收账款10020200000000230301个人款21020200010000230302单位款210202000000002305其他应付款10020200000000230501个人款21020200010000230502单位款210202000010002401长期借款110202000000002402长期应付款110202000000003001事业基金110302000000003101非流动资产基金10030200000000310101长期投资2103020000000031010

8、2固定资产21030200000000310103在建工程21030200000000310104无形资产210302000000003201专用基金10030200000000320101修购基金21030200000000320102职工福利基金21030200000000320103其他专用基金2