帶公式會計(jì)報(bào)表(會計(jì)科目余額表、資產(chǎn)負(fù)債表、損益表利潤表、權(quán)益變動表、現(xiàn)金流量表及報(bào)表附表)

1、科 目 余 額 表,會計(jì)科目,借貸,期初余額,本期發(fā)生累計(jì),期末余額,科目代碼,科目名稱,借方,貸方,借方,貸方,借方,貸方,1001,庫存現(xiàn)金,借,01002,銀行存款,借,01012,其他貨幣資金,借,1101201,外埠存款,借,0101202,銀行本票,借,0101203,銀行匯票,借,0101204,信用卡,借,0101205,信用證保證金,借,0101206,存出投資款,借,01101,交易性金融資產(chǎn),借,1110101,股票,借,111010101,成本,借,011010102,公允價(jià)值變動,借,0110102,債券,借,111010201,成本,借,011010202,公允價(jià)值

2、變動,借,0110103,基金,借,111010301,成本,借,011010302,公允價(jià)值變動,借,0110104,其他,借,111010401,成本,借,011010402,公允價(jià)值變動,借,01121,應(yīng)收票據(jù),借,01122,應(yīng)收賬款,借,01123,預(yù)付帳款,借,01131,應(yīng)收股利,借,01132,應(yīng)收利息,借,01221,其他應(yīng)收款,借,01231,壞帳準(zhǔn)備,貸,01321,受托代銷商品,借,01401,材料采購,借,01402,在途物資,借,01403,原材料,借,01404,材料成本差異,借,01405,庫存商品,借,01406,發(fā)出商品,借,01407,商品進(jìn)銷差價(jià),貸,

3、01408,委托加工物資,借,01411,周轉(zhuǎn)材料,借,1141101,包裝物,借,114110101,在庫,借,014110102,在用,借,014110103,攤銷,借,0141102,低值易耗品,借,114110201,在庫,借,014110202,在用,借,014110203,攤銷,借,01471,存貨跌價(jià)準(zhǔn)備,貸,01501,持有至到期投資,借,1150101,成本,借,0150102,利息調(diào)整,借,0150103,應(yīng)計(jì)利息,借,01502,持有至到期投資減值準(zhǔn)備,貸,01503,可供出售金融資產(chǎn),借,1150301,股票投資,借,115030101,成本,借,015030102,利

4、息調(diào)整,借,015030103,應(yīng)計(jì)利息,借,0150302,債券投資,借,115030201,成本,借,015030202,利息調(diào)整,借,015030203,應(yīng)計(jì)利息,借,01511,長期股權(quán)投資,借,01512,長期股權(quán)投資減值準(zhǔn)備,貸,01521,投資性房地產(chǎn),借,01531,長期應(yīng)收款,借,01601,固定資產(chǎn),借,01602,累計(jì)折舊,貸,01603,固定資產(chǎn)減值準(zhǔn)備,貸,01604,在建工程,借,1160401,建筑工程,借,0160402,安裝工程,借,0160403,在安裝設(shè)備,借,0160404,待攤支出,借,01605,工程物資,借,1160501,專用材料,借,01605

5、02,專用設(shè)備,借,0160503,工器具,借,01606,固定資產(chǎn)清理,借,01621,生產(chǎn)性生物資產(chǎn),借,01622,生產(chǎn)性生物資產(chǎn)累計(jì)折舊,貸,01631,油氣資產(chǎn),借,01632,累計(jì)折耗,貸,01701,無形資產(chǎn),借,1170101,專利權(quán),借,0170102,非專利技術(shù),借,0170103,商標(biāo)權(quán),借,0170104,著作權(quán),借,0170105,土地使用權(quán),借,01702,累計(jì)攤銷,貸,1170201,專利權(quán),貸,0170202,非專利技術(shù),貸,0170203,商標(biāo)權(quán),貸,0170204,著作權(quán),貸,0170205,土地使用權(quán),貸,01703,無形資產(chǎn)減值準(zhǔn)備,貸,1170301,

6、專利權(quán)減值準(zhǔn)備,貸,0170302,非專利技術(shù)減值準(zhǔn)備,貸,0170303,商標(biāo)權(quán)減值準(zhǔn)備,貸,0170304,著作權(quán)減值準(zhǔn)備,貸,0170305,土地使用權(quán)減值準(zhǔn)備,貸,01711,商譽(yù),借,01801,長期待攤費(fèi)用,借,01811,遞延所得稅資產(chǎn),借,01901,待處理財(cái)產(chǎn)損溢,借,1190101,待處理流動資產(chǎn)損溢,借,0190102,待處理固定資產(chǎn)損溢,借,02001,短期借款,貸,02101,交易性金融負(fù)債,貸,02201,應(yīng)付票據(jù),貸,02202,應(yīng)付賬款,貸,1220201,確認(rèn)應(yīng)付帳款,貸,0220202,暫估應(yīng)付帳款,貸,02203,預(yù)收賬款,貸,02211,應(yīng)付職工薪酬,貸

7、,1221101,工資,貸,0221102,職工福利,貸,0221103,社會保險(xiǎn)費(fèi),貸,0221104,住房公積金,貸,0221105,工會經(jīng)費(fèi),貸,0221106,職工教育經(jīng)費(fèi),貸,0221107,非貨幣性福利,貸,0221108,辭退福利,貸,0221109,股份支付,貸,02221,應(yīng)交稅費(fèi),貸,1222101,應(yīng)交增值稅,貸,122210101,進(jìn)項(xiàng)稅額,貸,022210102,已交稅金,貸,022210103,轉(zhuǎn)出未交增值稅,貸,022210104,減免稅款,貸,022210105,出口抵減內(nèi)銷產(chǎn)品應(yīng)納,貸,022210106,銷項(xiàng)稅額,貸,022210107,出口退稅,貸,022

8、210108,進(jìn)項(xiàng)稅額轉(zhuǎn)出,貸,022210109,轉(zhuǎn)出多交增值稅,貸,0222102,應(yīng)交營業(yè)稅,貸,0222103,應(yīng)交消費(fèi)稅,貸,0222104,應(yīng)交資源稅,貸,0222105,應(yīng)交所得稅,貸,0222106,應(yīng)交土地增值稅,貸,0222107,應(yīng)交城市維護(hù)建設(shè)稅,貸,0222108,應(yīng)交房產(chǎn)稅,貸,0222109,應(yīng)交土地使用稅,貸,0222110,應(yīng)交車船使用稅,貸,0222111,應(yīng)交個(gè)人所得稅,貸,0222112,未交增值稅,貸,0222113,教育費(fèi)附加,貸,0222114,礦產(chǎn)資源補(bǔ)償費(fèi),貸,02231,應(yīng)付利息,貸,02232,應(yīng)付股利,貸,02241,其他應(yīng)付款,貸,02

9、314,受托代銷商品款,貸,02401,遞延收益,貸,02501,長期借款,貸,1250101,本金,貸,0250102,利息調(diào)整,貸,02502,應(yīng)付債券,貸,1250201,債券面值,貸,0250202,利息調(diào)整,貸,0250203,應(yīng)計(jì)利息,貸,02701,長期應(yīng)付款,貸,02711,專項(xiàng)應(yīng)付款,貸,02801,預(yù)計(jì)負(fù)債,貸,02901,遞延所得稅負(fù)債,貸,04001,實(shí)收資本(或股本),貸,04002,資本公積,貸,1400201,資本(或股本)溢價(jià),貸,0400202,接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn),貸,0400203,接受現(xiàn)金捐贈,貸,0400204,股權(quán)投資準(zhǔn)備,貸,0400205,撥款轉(zhuǎn)

10、入,貸,0400206,外幣資本折算差額,貸,0400207,其他資本公積,貸,0400208,轉(zhuǎn)增資本或(股本),貸,04101,盈余公積,貸,1410101,法定盈余公積,貸,0410102,任意盈余公積,貸,0410103,法定公益金,貸,0410104,儲備基金,貸,0410105,企業(yè)發(fā)展基金,貸,0410106,利潤歸還投資,貸,04103,本年利潤,貸,04104,利潤分配,貸,1410401,其他轉(zhuǎn)入,貸,0410402,提取法定盈余公積,貸,0410403,提取法定公益金,貸,0410404,提取儲備基金,貸,0410405,提取企業(yè)發(fā)展基金,貸,0410406,提取職工獎勵(lì)

11、及福利基,貸,0410407,利潤歸還投資,貸,0410408,應(yīng)付優(yōu)先股股利,貸,0410409,提取任意盈余公積,貸,0410410,應(yīng)付普通股股利,貸,0410411,轉(zhuǎn)作資本(或股本)的普,貸,0410415,未分配利潤,貸,04201,庫存股,借,05001,生產(chǎn)成本,借,1500101,基本生產(chǎn)成本,借,0500102,輔助生產(chǎn)成本,借,05101,制造費(fèi)用,借,05201,勞務(wù)成本,借,05301,研發(fā)支出,借,05401,工程施工,借,05402,工程結(jié)算,借,05403,機(jī)械作業(yè),借,06001,主營業(yè)務(wù)收入,貸,06051,其他業(yè)務(wù)收入,貸,06101,公允價(jià)值變動損益,貸,