会计科目一览表(List of accounts).docVIP

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会计科目一览表(List of accounts)

会计科目一览表(List of accounts) List of accounts First, asset class account list (level three subjects, two subjects) List of accounts Serial number subject One level subjects, two subjects, three subjects Asset class 11001 cash 21002 bank deposits 100201 RMB deposits 100202 foreign currency deposits 31003 # internal bank deposits 41009 other monetary funds 100901 deposits from other cities 100902 bank note 100903 bank draft 100904 credit cards 100905 L / C margin 100906 deposit out investment 51010 * internal intercourse 61011 * internal unit deposits 71101 short term investments 110101 stock 110102 bonds 110103 fund 110110 other 81102 short term investment depreciation provision 110201 stock investment 110202, bond investment 110203 fund investment 110204 other investments 91111 notes receivable 101121 dividends receivable 111122 interest receivable 121131 accounts receivable 113101 accounts receivable 113102 receivable sales 131132 # reserve by department or individual setting 141133 other receivables 113301 indemnities and penalties 113302 rentals receivable 113303 cushion payments 113304 deposit 113305 advance payment into 113310 other 151141 bad debt reserves 114101 accounts receivable 114102 other receivables 161151 prepayments 115101 prepaid supply units 115102 purchasing loans 115105 other 171161 allowance receivable 181201 material purchasing The purchase price of 120101 120102 utilities 120103, pick up the finishing fee 120104 taxes 120110 other 191211 raw materials 121101 main materials 121102 auxiliary materials 121103 outsourcing semi-finished products 121104 other materials 201221 packaging 211231 low value consumables 123101 、 low cost and easy to consume goods in Library 123102 in low value consumables 123103 amortization of low value consumables 221232 material cost variance 123201 main materials 123202 auxiliary materials 123203 outsourcing semi-finished products 123204 other materials 123205 turnover materials 123206 low value consumables 231233 * turn

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