会计科目编码.doc

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1、会计科目名称和编号顺序号     编号              名称(一)  资产类1         1001              现金2         1002              银行存款3        1009              其他货币资金           100901            外埠存款           100902            银行本票       100903            银行汇票           100904     

2、       信用卡           100905            信用证保证金          100906            存出投资款4          1101              短期投资           110101             股票           110102            债券           110103            基金          110110            其他5         1102      

3、         短期投资跌价准备6         1111              应收票据7         1121               应收股利8         1122               应收利息9         1131               应收账款10         1133               其他应收款11         1141               坏账准备12         1151               预付账款13  

4、      1161               应收补贴款14         1201               物资采购15         1211               原材料16         1221               包装物17         1231               低值易耗品18         1232              材料成本差异19         1241               自制半成品20         1243     

5、          库存商品21         1244               商品进销差价22         1251               委托加工物资23        1261               委托代销商品24        1271               受托代销商品25         1281               存货跌价准备26         1291               分期收款发出商品27         1301          

6、     待摊费用28        1401               长期股权投资           140101             股票投资           140102             其他股权投资29        1402               长期债权投资           140201             债券投资          140202             其他债权投资30         1421               长期投资减值准

7、备31         1431               委托贷款           143101             本金           143102             利息       143103             减值准备32         1501              固定资产33         1502              累计折旧34         1505             固定资产减值准备35         1601         

8、     工程物资           160101            专用材料          160102            专用设备           160103            预付大型设备款           160104            为生产准备的工具及器具36        1603              在建工程37         1605              在建工程