小企业会计准则与小企业会计制度会计科目对照表

小企业会计准则与小企业会计制度会计科目对照表 小企业会计准则与小企业会计制度 会计科目对照表 小企业会计准则会计科目 小企业会计制度会计科目 顺序会计科目名顺序 编号 编号 会计科目名称 号 称 号 一、资产类 一、资产类 现金 库存现金 1 1001 1 1001 银行存款 银行存款 2 1002 2 1002 其他货币资 其他货币资金 3 1009 3 1012 金 短期投资 短期投资 4 1101 4 1101 短期投资跌 5 1102 价准备 应收票据 应收票据 6 1111 5 1121 应收股利 8 1131 应收股息 7 1121 应收利息 9 1132 应收账款 6 1122 应收账款 8 1131 预付账款 7 1123 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system 其他应收款 其他应收款 9 1133 10 1221 坏账准备 10 1141 材料采购 11 1401 在途物资 在途物资 11 1201 12 1402 材料 原材料 12 1211 13 1403 材料成本差异 14 1404 低值易耗品 周转材料 13 1231 18 1411 库存商品 库存商品 14 1243 15 1405 商品进销差 商品进销差价 15 1244 16 1407 价 委托加工物 委托加工物资 16 1251 17 1408 资 委托代销商 17 1261 品 存货跌价准 18 1281 备 待摊费用 19 1301 消耗性生物资 19 1421 产 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system 长期股权投 长期股权投资 20 1401 21 1511 资 长期债权投 长期债券投资 21 1402 20 1501 资 固定资产 固定资产 22 1501 22 1601 累计折旧 累计折旧 23 1502 23 1602 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 在建工程 25 1603 24 1604 工程物资 工程物资 24 1601 25 1605 固定资产清 固定资产清理 26 1701 26 1606 理 生产性生物资 27 1621 产 生产性生物资 28 1622 产累计折旧 无形资产 无形资产 27 1801 29 1701 累计摊销 30 1702 长期待摊费 长期待摊费用 28 1901 31 1801 用 待处理财产损32 1901 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system 溢 二、负债类 二、负债类 短期借款 短期借款 29 2101 33 2001 应付票据 应付票据 30 2111 34 2201 应付账款 应付账款 31 2121 35 2202 预收账款 36 2203 应付工资 32 2151 应付职工薪酬 37 2211 应付福利费 33 2153 应付利润 应付利润 34 2161 40 2232 应交税金 应交税费 35 2171 38 2221 其他应交款 36 2176 应付利息 39 2231 其他应付款 其他应付款 37 2181 41 2241 预提费用 38 2191 待转资产价 39 2201 值 递延收益 42 2401 长期借款 长期借款 40 2301 43 2501 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system 长期应付款 长期应付款 41 2321 44 2701 三、所有者三、所有者权 权益类 益类 实收资本 实收资本 42 3101 45 3001 资本公积 资本公积 43 3111 46 3002 盈余公积 盈余公积 44 3121 47 3101 本年利润 本年利润 45 3131 48 3103 利润分配 利润分配 46 3141 49 3104 四、成本类 四、成本类 生产成本 生产成本 47 4101 50 4001 制造费用 制造费用 48 4105 51 4101 研发支出 52 4301 工程施工 53 4401 机械作业 54 4403 五、损益类 五、损益类 主营业务收 主营业务收入 49 5101 55 5001 入 其他业务收 其他业务收入 50 5102 56 5051 入 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system 投资收益 投资收益 51 5201 57 5111 营业外收入 营业外收入 52 5301 58 5301 主营业务成 主营业务成本 53 5401 59 5401 本 主营业务税营业税金及附 54 5402 61 5403 金及附加 加 其他业务支 其他业务成本 55 5405 60 5402 出 营业费用 销售费用 56 5501 62 5601 管理费用 管理费用 57 5502 63 5602 财务费用 财务费用 58 5503 64 5603 营业外支出 营业外支出 59 5601 65 5711 所得税 所得税费用 60 5701 66 5801 on winter construction technique and safety training of personnel, the use of admixtures for construction workers, concrete temperature record, sample lien and conservation regulations, strengthen the management of heating equipment. 3) tracking weather forecasts, arrange production according to weather conditions, adjusting job schedules. 8.6. ... 8.7.5 construction electrical products used, must conform to the national standards, lines must comply with the installation and use of electrical equipment JGJ46-2005 electric code requirements. 8.7.6 with obvious hot rail for woodworking operation shed, installation of fire fighting equipment, and stick with the dry with clear, who did who clear, dry day. 8.7.7 warehouse be set independently, Warehouse Clerks Office and warehouse space. Prohibition of common items within the same library mixed with inflammable or explosive goods. 8.7.8 outside the library with adequate fire-fighting equipment, fire-fighting water freezing measures should be taken. 8.7.9 strictly implementing the provisions of the fire safety management of the Group and carry out regular fire safety education, improve staff awareness of fire safety. 8.8 ambulance control measures to prevent the expansion of construction project security accident after accident, reducing casualties and property losses, according to the work safety of construction projects Management Ordinance and company occupational health and safety management system