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1、附錄一：會計科目及代碼一覽表順序號編號一級科目名稱二級科目名稱備注一、資產(chǎn)類11001庫存現(xiàn)金按貨幣標準名稱設(shè)置21002銀行存款按銀行帳號設(shè)置31012其他貨幣資金4101201外埠存款5101202信用卡存款6101203存出投資款7101204銀行本票存款8101205銀行匯票存款9101206信用證保證金存款10101207保函保證金存款11101208備付金121101交易性金融資產(chǎn)債券投資13110101股票投資14110102基金投資15110103權(quán)證投資16110104其他171171內(nèi)部往來1811701業(yè)務往來1911702內(nèi)
2、部銀行201121應收票據(jù)21112101銀行承兌匯票22112102商業(yè)承兌匯票231122應收賬款24112201應收工程款25112202應收銷貨款26112203應收質(zhì)保金27112204其他281123預付賬款29112301預付工程款30112302預付材料款31112303其他321131應收股利331132應收利息341221其他應收款35122101單位往來otherstaffoftheCentre.Duringthewar,ZhuwastransferredbacktoJiangxi,andDirectorofthenewOff
3、iceinJingdezhen,JiangxiCommitteeSecretary.Startingin1939servedasrecorderoftheWestNorthOrganization,SecretaryoftheSpecialCommitteeAfterthevictoryofthelongMarch,hehasbeentheNorthwestOfficeoftheFederationofStateenterprisesMinister,ShenmufuguSARmissions,DirectorofNingxiaCountypart
4、yCommitteeSecretaryandrecorderoftheCountypartyCommitteeSecretary,Ministersand36122102個人往來37122103預付款轉(zhuǎn)入38122104備用金39122105其他401231壞賬準備41123101應收帳款42123102應收票據(jù)43123103其他應收款44123104預付帳款45123105應收利息46123106長期應收款47123107其他481401材料采購49140101主要材料50140102結(jié)構(gòu)件51140103商品砼52140104機械配件5314
5、0105其他材料541402在途物資551403原材料561404材料成本差異571405庫存商品581406發(fā)出商品591407商品進銷差價601408委托加工物資611411周轉(zhuǎn)材料62141101在庫周轉(zhuǎn)材料63141102在用周轉(zhuǎn)材料64141103周轉(zhuǎn)材料攤銷651421消耗性生物資產(chǎn)661461融資租賃資產(chǎn)671471存貨跌價準備68147101存貨跌價準備69147102合同預計損失準備701501持有至到期投資71150101投資成本72150102利息調(diào)整73150103應計利息741502持有至到期投資減值準備751503可供出
6、售金融資產(chǎn)76150301股票投資77150302債券投資otherstaffoftheCentre.Duringthewar,ZhuwastransferredbacktoJiangxi,andDirectorofthenewOfficeinJingdezhen,JiangxiCommitteeSecretary.Startingin1939servedasrecorderoftheWestNorthOrganization,SecretaryoftheSpecialCommitteeAfterthevictoryofthelongMarch,h
7、ehasbeentheNorthwestOfficeoftheFederationofStateenterprisesMinister,ShenmufuguSARmissions,DirectorofNingxiaCountypartyCommitteeSecretaryandrecorderoftheCountypartyCommitteeSecretary,Ministersand78150303其他791504可供出售金融資產(chǎn)減值準備801511長期股權(quán)投資81151101成本82151102損益調(diào)整83151103其他權(quán)益變動841512長
8、期股權(quán)投資減值準備851521投資性房地產(chǎn)86152101出租建筑物87152102出租土地使用權(quán)88152103持有待增
