企業(yè)會(huì)計(jì)準(zhǔn)則-小企業(yè)會(huì)計(jì)準(zhǔn)則-新會(huì)計(jì)準(zhǔn)則 會(huì)計(jì)科目對(duì)照表

1、科目代碼科目名稱說(shuō)明科目類別余額方向全名1221包裝物企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借包裝物1221包裝物小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借包裝物1221包裝物新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借包裝物3202被套期項(xiàng)目新企業(yè)會(huì)計(jì)準(zhǔn)則共同類借被套期項(xiàng)目3131本年利潤(rùn)企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸本年利潤(rùn)3131本年利潤(rùn)小企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸本年利潤(rùn)3131本年利潤(rùn)新企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸本年利潤(rùn)4103本年利潤(rùn)新企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸本年利潤(rùn)5203補(bǔ)貼收入企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸補(bǔ)貼收入5203補(bǔ)貼收入小企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸補(bǔ)貼收入5203補(bǔ)貼收入新企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸補(bǔ)貼收入1232材料成本差異企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)

2、借材料成本差異1232材料成本差異小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借材料成本差異1232材料成本差異新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借材料成本差異1404材料成本差異新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借材料成本差異5503財(cái)務(wù)費(fèi)用企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借財(cái)務(wù)費(fèi)用5503財(cái)務(wù)費(fèi)用小企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借財(cái)務(wù)費(fèi)用5503財(cái)務(wù)費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借財(cái)務(wù)費(fèi)用6603財(cái)務(wù)費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借財(cái)務(wù)費(fèi)用1901長(zhǎng)期待攤費(fèi)用企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期待攤費(fèi)用1901長(zhǎng)期待攤費(fèi)用小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期待攤費(fèi)用1901長(zhǎng)期待攤費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期待攤費(fèi)用1401長(zhǎng)期股權(quán)投資企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期股權(quán)投資1401

3、長(zhǎng)期股權(quán)投資小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期股權(quán)投資1401長(zhǎng)期股權(quán)投資新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期股權(quán)投資1511長(zhǎng)期股權(quán)投資新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期股權(quán)投資1512長(zhǎng)期股權(quán)投資減值準(zhǔn)備新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸長(zhǎng)期股權(quán)投資減值準(zhǔn)備2301長(zhǎng)期借款企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸長(zhǎng)期借款2301長(zhǎng)期借款小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸長(zhǎng)期借款2301長(zhǎng)期借款新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸長(zhǎng)期借款2501長(zhǎng)期借款新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸長(zhǎng)期借款1421長(zhǎng)期投資減值準(zhǔn)備企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸長(zhǎng)期投資減值準(zhǔn)備1421長(zhǎng)期投資減值準(zhǔn)備小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸長(zhǎng)期投資減值準(zhǔn)備1421長(zhǎng)期投資減值準(zhǔn)備新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸長(zhǎng)期

4、投資減值準(zhǔn)備2321長(zhǎng)期應(yīng)付款企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸長(zhǎng)期應(yīng)付款2321長(zhǎng)期應(yīng)付款小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸長(zhǎng)期應(yīng)付款2321長(zhǎng)期應(yīng)付款新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸長(zhǎng)期應(yīng)付款2701長(zhǎng)期應(yīng)付款新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸長(zhǎng)期應(yīng)付款1531長(zhǎng)期應(yīng)收款新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期應(yīng)收款1402長(zhǎng)期債權(quán)投資企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期債權(quán)投資1402長(zhǎng)期債權(quán)投資小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期債權(quán)投資1402長(zhǎng)期債權(quán)投資新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借長(zhǎng)期債權(quán)投資1281存貨跌價(jià)準(zhǔn)備企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸存貨跌價(jià)準(zhǔn)備1281存貨跌價(jià)準(zhǔn)備小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸存貨跌價(jià)準(zhǔn)備1281存貨跌價(jià)準(zhǔn)備新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸存貨跌價(jià)準(zhǔn)

5、備1471存貨跌價(jià)準(zhǔn)備新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸存貨跌價(jià)準(zhǔn)備2314代理業(yè)務(wù)負(fù)債新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸代理業(yè)務(wù)負(fù)債1321代理業(yè)務(wù)資產(chǎn)新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借代理業(yè)務(wù)資產(chǎn)2141代銷商品款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸代銷商品款2141代銷商品款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸代銷商品款2141代銷商品款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸代銷商品款1911待處理財(cái)產(chǎn)損溢企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借待處理財(cái)產(chǎn)損溢1911待處理財(cái)產(chǎn)損溢小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借待處理財(cái)產(chǎn)損溢1911待處理財(cái)產(chǎn)損溢新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借待處理財(cái)產(chǎn)損溢1301待攤費(fèi)用企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借待攤費(fèi)用1301待攤費(fèi)用小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借待攤費(fèi)用13

6、01待攤費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借待攤費(fèi)用2201待轉(zhuǎn)資產(chǎn)價(jià)值企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸待轉(zhuǎn)資產(chǎn)價(jià)值2201待轉(zhuǎn)資產(chǎn)價(jià)值小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸待轉(zhuǎn)資產(chǎn)價(jià)值2201待轉(zhuǎn)資產(chǎn)價(jià)值新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸待轉(zhuǎn)資產(chǎn)價(jià)值1231低值易耗品企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借低值易耗品1231低值易耗品小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借低值易耗品1231低值易耗品新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借低值易耗品2401遞延收益新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸遞延收益2341遞延稅款企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸遞延稅款2341遞延稅款小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸遞延稅款2341遞延稅款新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸遞延稅款2901遞延所得稅負(fù)債新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸

7、遞延所得稅負(fù)債1811遞延所得稅資產(chǎn)新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借遞延所得稅資產(chǎn)2101短期借款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸短期借款2101短期借款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸短期借款2001短期借款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸短期借款2101短期借款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸短期借款1101短期投資企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借短期投資1101短期投資小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借短期投資1101短期投資新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借短期投資1102短期投資跌價(jià)準(zhǔn)備企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸短期投資跌價(jià)準(zhǔn)備1102短期投資跌價(jià)準(zhǔn)備小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸短期投資跌價(jià)準(zhǔn)備1102短期投資跌價(jià)準(zhǔn)備新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸短期投資跌價(jià)準(zhǔn)備14

8、06發(fā)出商品新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借發(fā)出商品1291分期收款發(fā)出商品企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借分期收款發(fā)出商品1291分期收款發(fā)出商品小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借分期收款發(fā)出商品1291分期收款發(fā)出商品新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借分期收款發(fā)出商品1601工程物資企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借工程物資1601工程物資小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借工程物資1601工程物資新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借工程物資6101公允價(jià)值變動(dòng)損益新企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸公允價(jià)值變動(dòng)損益1501固定資產(chǎn)企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借固定資產(chǎn)1501固定資產(chǎn)小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借固定資產(chǎn)1501固定資產(chǎn)新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借固定資產(chǎn)1505固定資產(chǎn)減

9、值準(zhǔn)備企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸固定資產(chǎn)減值準(zhǔn)備1505固定資產(chǎn)減值準(zhǔn)備小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸固定資產(chǎn)減值準(zhǔn)備1505固定資產(chǎn)減值準(zhǔn)備新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸固定資產(chǎn)減值準(zhǔn)備1701固定資產(chǎn)清理企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借固定資產(chǎn)清理1701固定資產(chǎn)清理小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借固定資產(chǎn)清理1606固定資產(chǎn)清理新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借固定資產(chǎn)清理1701固定資產(chǎn)清理新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借固定資產(chǎn)清理5502管理費(fèi)用企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借管理費(fèi)用5502管理費(fèi)用小企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借管理費(fèi)用5502管理費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借管理費(fèi)用6602管理費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借管理費(fèi)用1141壞賬準(zhǔn)備

10、企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸壞賬準(zhǔn)備1141壞賬準(zhǔn)備小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸壞賬準(zhǔn)備1141壞賬準(zhǔn)備新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸壞賬準(zhǔn)備1503可供出售金融資產(chǎn)新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借可供出售金融資產(chǎn)4201庫(kù)存股新企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益借庫(kù)存股1243庫(kù)存商品企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借庫(kù)存商品1243庫(kù)存商品小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借庫(kù)存商品1243庫(kù)存商品新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借庫(kù)存商品1405庫(kù)存商品新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借庫(kù)存商品4107勞務(wù)成本企業(yè)會(huì)計(jì)準(zhǔn)則成本借勞務(wù)成本4107勞務(wù)成本小企業(yè)會(huì)計(jì)準(zhǔn)則成本借勞務(wù)成本4107勞務(wù)成本新企業(yè)會(huì)計(jì)準(zhǔn)則成本借勞務(wù)成本1702累計(jì)攤銷新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸累計(jì)

11、攤銷1502累計(jì)折舊企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸累計(jì)折舊1502累計(jì)折舊小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸累計(jì)折舊1502累計(jì)折舊新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸累計(jì)折舊1602累計(jì)折舊新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸累計(jì)折舊3141利潤(rùn)分配企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸利潤(rùn)分配3141利潤(rùn)分配小企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸利潤(rùn)分配3141利潤(rùn)分配新企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸利潤(rùn)分配4104利潤(rùn)分配新企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸利潤(rùn)分配1009其他貨幣資金企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借其他貨幣資金1009其他貨幣資金小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借其他貨幣資金1009其他貨幣資金新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借其他貨幣資金1012其他貨幣資金新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)

12、借其他貨幣資金6402其他業(yè)務(wù)成本新企業(yè)會(huì)計(jì)準(zhǔn)則其他損失借其他業(yè)務(wù)成本5102其他業(yè)務(wù)收入企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸其他業(yè)務(wù)收入5102其他業(yè)務(wù)收入小企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸其他業(yè)務(wù)收入5102其他業(yè)務(wù)收入新企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸其他業(yè)務(wù)收入6051其他業(yè)務(wù)收入新企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸其他業(yè)務(wù)收入5405其他業(yè)務(wù)支出企業(yè)會(huì)計(jì)準(zhǔn)則其他損失借其他業(yè)務(wù)支出5405其他業(yè)務(wù)支出小企業(yè)會(huì)計(jì)準(zhǔn)則其他損失借其他業(yè)務(wù)支出5405其他業(yè)務(wù)支出新企業(yè)會(huì)計(jì)準(zhǔn)則其他損失借其他業(yè)務(wù)支出2181其他應(yīng)付款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸其他應(yīng)付款2181其他應(yīng)付款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸其他應(yīng)付款2181其他應(yīng)付款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債

13、貸其他應(yīng)付款2241其他應(yīng)付款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸其他應(yīng)付款2176其他應(yīng)交款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸其他應(yīng)交款2176其他應(yīng)交款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸其他應(yīng)交款2176其他應(yīng)交款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸其他應(yīng)交款1133其他應(yīng)收款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借其他應(yīng)收款1133其他應(yīng)收款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借其他應(yīng)收款1133其他應(yīng)收款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借其他應(yīng)收款1244商品進(jìn)銷差價(jià)企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借商品進(jìn)銷差價(jià)1244商品進(jìn)銷差價(jià)小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借商品進(jìn)銷差價(jià)1244商品進(jìn)銷差價(jià)新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借商品進(jìn)銷差價(jià)1407商品進(jìn)銷差價(jià)新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)貸商品進(jìn)銷差價(jià)171

14、1商譽(yù)新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借商譽(yù)4101生產(chǎn)成本企業(yè)會(huì)計(jì)準(zhǔn)則成本借生產(chǎn)成本4101生產(chǎn)成本小企業(yè)會(huì)計(jì)準(zhǔn)則成本借生產(chǎn)成本4101生產(chǎn)成本新企業(yè)會(huì)計(jì)準(zhǔn)則成本借生產(chǎn)成本5001生產(chǎn)成本新企業(yè)會(huì)計(jì)準(zhǔn)則成本借生產(chǎn)成本4001實(shí)收資本新企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸實(shí)收資本3101實(shí)收資本（或股本）企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸實(shí)收資本（或股本）3101實(shí)收資本（或股本）小企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸實(shí)收資本（或股本）3101實(shí)收資本（或股本）新企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸實(shí)收資本（或股本）1271受托代銷商品企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借受托代銷商品1271受托代銷商品小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借受托代銷商品1271受托代銷商品新企

15、業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借受托代銷商品5701所得稅企業(yè)會(huì)計(jì)準(zhǔn)則所得稅借所得稅5701所得稅小企業(yè)會(huì)計(jì)準(zhǔn)則所得稅借所得稅5701所得稅新企業(yè)會(huì)計(jì)準(zhǔn)則所得稅借所得稅6801所得稅費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則所得稅借所得稅費(fèi)用3201套期工具新企業(yè)會(huì)計(jì)準(zhǔn)則共同類借套期工具5201投資收益企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸投資收益5201投資收益小企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸投資收益5201投資收益新企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸投資收益6111投資收益新企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸投資收益1521投資性房地產(chǎn)新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借投資性房地產(chǎn)1261委托代銷商品企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借委托代銷商品1261委托代銷商品小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借委托

16、代銷商品1261委托代銷商品新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借委托代銷商品1431委托貸款企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借委托貸款1431委托貸款小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借委托貸款1431委托貸款新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借委托貸款1251委托加工物資企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借委托加工物資1251委托加工物資小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借委托加工物資1251委托加工物資新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借委托加工物資1408委托加工物資新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借委托加工物資1815未確認(rèn)融資費(fèi)用企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借未確認(rèn)融資費(fèi)用1815未確認(rèn)融資費(fèi)用小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借未確認(rèn)融資費(fèi)用1815未確認(rèn)融資費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借未確認(rèn)融

17、資費(fèi)用2702未確認(rèn)融資費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債借未確認(rèn)融資費(fèi)用1532未實(shí)現(xiàn)融資收益新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸未實(shí)現(xiàn)融資收益1801無(wú)形資產(chǎn)企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借無(wú)形資產(chǎn)1801無(wú)形資產(chǎn)小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借無(wú)形資產(chǎn)1801無(wú)形資產(chǎn)新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借無(wú)形資產(chǎn)1805無(wú)形資產(chǎn)減值準(zhǔn)備企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸無(wú)形資產(chǎn)減值準(zhǔn)備1805無(wú)形資產(chǎn)減值準(zhǔn)備小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸無(wú)形資產(chǎn)減值準(zhǔn)備1703無(wú)形資產(chǎn)減值準(zhǔn)備新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)貸無(wú)形資產(chǎn)減值準(zhǔn)備1201物資采購(gòu)企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借物資采購(gòu)1201物資采購(gòu)小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借物資采購(gòu)1201物資采購(gòu)新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借物資采購(gòu)

18、1001現(xiàn)金企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借現(xiàn)金1001現(xiàn)金小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借現(xiàn)金1001現(xiàn)金新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借現(xiàn)金6601銷售費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借銷售費(fèi)用3103已歸還投資企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸已歸還投資3103已歸還投資小企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸已歸還投資3103已歸還投資新企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸已歸還投資5801以前年度損益調(diào)整企業(yè)會(huì)計(jì)準(zhǔn)則以前年度損益調(diào)整貸以前年度損益調(diào)整5801以前年度損益調(diào)整小企業(yè)會(huì)計(jì)準(zhǔn)則以前年度損益調(diào)整貸以前年度損益調(diào)整5801以前年度損益調(diào)整新企業(yè)會(huì)計(jì)準(zhǔn)則以前年度損益調(diào)整貸以前年度損益調(diào)整6901以前年度損益調(diào)整新企業(yè)會(huì)計(jì)準(zhǔn)則以前年度損益調(diào)整貸以前

19、年度損益調(diào)整1002銀行存款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借銀行存款1002銀行存款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借銀行存款1002銀行存款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借銀行存款2153應(yīng)付福利費(fèi)企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付福利費(fèi)2153應(yīng)付福利費(fèi)小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付福利費(fèi)2153應(yīng)付福利費(fèi)新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付福利費(fèi)2151應(yīng)付工資企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付工資2151應(yīng)付工資小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付工資2151應(yīng)付工資新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付工資2161應(yīng)付股利企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付股利2161應(yīng)付股利小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付股利2161應(yīng)付股利新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付股利2232

20、應(yīng)付股利新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付股利2231應(yīng)付利息新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付利息2111應(yīng)付票據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付票據(jù)2111應(yīng)付票據(jù)小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付票據(jù)2111應(yīng)付票據(jù)新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付票據(jù)2311應(yīng)付債券企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸應(yīng)付債券2311應(yīng)付債券小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸應(yīng)付債券2311應(yīng)付債券新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸應(yīng)付債券2502應(yīng)付債券新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期負(fù)債貸應(yīng)付債券2121應(yīng)付賬款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付賬款2121應(yīng)付賬款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付賬款2121應(yīng)付賬款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)付賬款2202應(yīng)付賬款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債

21、貸應(yīng)付賬款2221應(yīng)交稅費(fèi)新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)交稅費(fèi)2171應(yīng)交稅金企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)交稅金2171應(yīng)交稅金小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)交稅金2171應(yīng)交稅金新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸應(yīng)交稅金1161應(yīng)收補(bǔ)貼款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收補(bǔ)貼款1161應(yīng)收補(bǔ)貼款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收補(bǔ)貼款1161應(yīng)收補(bǔ)貼款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收補(bǔ)貼款1121應(yīng)收股利企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收股利1121應(yīng)收股利小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收股利1121應(yīng)收股利新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收股利1122應(yīng)收利息企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收利息1122應(yīng)收利息小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收利息1122應(yīng)

22、收利息新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收利息1132應(yīng)收利息新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收利息1111應(yīng)收票據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收票據(jù)1111應(yīng)收票據(jù)小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收票據(jù)1111應(yīng)收票據(jù)新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收票據(jù)1131應(yīng)收賬款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收賬款1131應(yīng)收賬款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收賬款1131應(yīng)收賬款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借應(yīng)收賬款3121盈余公積企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸盈余公積3121盈余公積小企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸盈余公積3121盈余公積新企業(yè)會(huì)計(jì)準(zhǔn)則所有者權(quán)益貸盈余公積5501營(yíng)業(yè)費(fèi)用企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)用借營(yíng)業(yè)費(fèi)用5501營(yíng)業(yè)費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則期間費(fèi)

23、用借營(yíng)業(yè)費(fèi)用6403營(yíng)業(yè)稅金及附加新企業(yè)會(huì)計(jì)準(zhǔn)則營(yíng)業(yè)成本及稅金借營(yíng)業(yè)稅金及附加5301營(yíng)業(yè)外收入企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸營(yíng)業(yè)外收入5301營(yíng)業(yè)外收入小企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸營(yíng)業(yè)外收入5301營(yíng)業(yè)外收入新企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸營(yíng)業(yè)外收入6301營(yíng)業(yè)外收入新企業(yè)會(huì)計(jì)準(zhǔn)則其他收益貸營(yíng)業(yè)外收入5601營(yíng)業(yè)外支出企業(yè)會(huì)計(jì)準(zhǔn)則其他損失借營(yíng)業(yè)外支出5601營(yíng)業(yè)外支出小企業(yè)會(huì)計(jì)準(zhǔn)則其他損失借營(yíng)業(yè)外支出5601營(yíng)業(yè)外支出新企業(yè)會(huì)計(jì)準(zhǔn)則其他損失借營(yíng)業(yè)外支出6711營(yíng)業(yè)外支出新企業(yè)會(huì)計(jì)準(zhǔn)則其他損失借營(yíng)業(yè)外支出1151預(yù)付賬款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借預(yù)付賬款1151預(yù)付賬款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借預(yù)付賬款1123預(yù)付賬款

24、新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借預(yù)付賬款1151預(yù)付賬款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借預(yù)付賬款2211預(yù)計(jì)負(fù)債企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)計(jì)負(fù)債2211預(yù)計(jì)負(fù)債小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)計(jì)負(fù)債2211預(yù)計(jì)負(fù)債新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)計(jì)負(fù)債2801預(yù)計(jì)負(fù)債新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)計(jì)負(fù)債2131預(yù)收賬款企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)收賬款2131預(yù)收賬款小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)收賬款2131預(yù)收賬款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)收賬款2203預(yù)收賬款新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)收賬款2191預(yù)提費(fèi)用企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)提費(fèi)用2191預(yù)提費(fèi)用小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)提費(fèi)用2191預(yù)提費(fèi)用新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)負(fù)債貸預(yù)提費(fèi)用1211原材料企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借原材料1211原材料小企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借原材料1211原材料新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借原材料1403原材料新企業(yè)會(huì)計(jì)準(zhǔn)則流動(dòng)資產(chǎn)借原材料1603在建工程企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借在建工程1603在建工程小企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借在建工程1603在建工程新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借在建工程1604在建工程新企業(yè)會(huì)計(jì)準(zhǔn)則長(zhǎng)期資產(chǎn)借在建工程1605在建工程減值準(zhǔn)備企業(yè)