會計(jì)核算手冊(科目格式)

1、旭陽集團(tuán)會計(jì)核算手冊1目錄目錄前言...............................................................................................................................................................1第一章資產(chǎn)類科目...................................

2、......................................................................................................11.1.庫存現(xiàn)金.............................................................................................................

3、...........................11.2.銀行存款........................................................................................................................................11.3.其他貨幣資金.....................................

4、...........................................................................................21.4.交易性金融資產(chǎn).....................................................................................................................

5、.......21.5.應(yīng)收票據(jù)........................................................................................................................................31.5.1.銀行承兌匯票面值.....................................................

6、........................................................31.5.2.銀行承兌匯票貼現(xiàn).............................................................................................................41.5.3.銀行承兌匯票解付.........................

7、....................................................................................41.5.4.銀行承兌匯票背書轉(zhuǎn)讓.....................................................................................................41.5.5.轉(zhuǎn)為應(yīng)收款的銀行承兌匯

8、票..............................................................................................51.5.6.商業(yè)承兌..................................................................................................................

9、...........51.6.應(yīng)收賬款........................................................................................................................................51.7.預(yù)付賬款.......................................................

10、.................................................................................71.8.內(nèi)部往來..................................................................................................................................

11、......81.8.1.內(nèi)部往來—應(yīng)收賬款..........................................................................................................81.8.2.內(nèi)部往來—應(yīng)付賬款............................................................................

12、..............................81.8.3.內(nèi)部往來—其他應(yīng)收款......................................................................................................91.8.4.內(nèi)部往來—其他應(yīng)付款......................................................

13、................................................91.9.應(yīng)收股利......................................................................................................................................101.10.應(yīng)收利息..................

14、....................................................................................................................101.11.其他應(yīng)收款............................................................................................

15、......................................111.12.備用金..........................................................................................................................................131.13.壞賬準(zhǔn)備.......................

16、...............................................................................................................131.14.受托代銷商品................................................................................................

17、..............................141.15.材料采購......................................................................................................................................141.16.開發(fā)產(chǎn)品..................................

18、....................................................................................................151.17.原材料..............................................................................................................

19、............................161.18.庫存商品......................................................................................................................................181.19.發(fā)出商品....................................

20、..................................................................................................201.20.委托加工物資.............................................................................................................

21、.................201.21.存貨跌價準(zhǔn)備..............................................................................................................................211.22.持有至到期投資..................................................

22、........................................................................221.23.持有至到期減值準(zhǔn)備..................................................................................................................231.24.可供出售金融資產(chǎn)...

23、...................................................................................................................241.25.可供出售金融資產(chǎn)減值準(zhǔn)備......................................................................................

24、................251.26.長期股權(quán)投資..............................................................................................................................251.27.長期股權(quán)投資減值準(zhǔn)備................................................

25、..............................................................301.28.投資性房地產(chǎn)..............................................................................................................................31旭陽集團(tuán)會計(jì)核算手冊32.17.預(yù)

26、計(jì)負(fù)債......................................................................................................................................712.18.遞延所得稅負(fù)債.....................................................................

27、.....................................................72第三章成本類科目.......................................................................................................................................723.1.生產(chǎn)成本............

28、..........................................................................................................................723.1.1.基本生產(chǎn)成本....................................................................................

29、...............................723.1.2.輔助生產(chǎn)成本...................................................................................................................753.2.制造費(fèi)用..................................................

30、....................................................................................753.2.1.員工成本...........................................................................................................................7

31、53.2.2.水費(fèi)...................................................................................................................................763.2.3.電費(fèi)......................................................................

32、.............................................................763.2.4.勞保費(fèi)...............................................................................................................................773.2.5.折舊費(fèi)..........

33、.....................................................................................................................773.2.6.修理費(fèi)............................................................................................

34、...................................773.2.7.低值易耗品攤銷...............................................................................................................783.2.8.差旅費(fèi)................................................

35、...............................................................................783.2.9.辦公費(fèi)...............................................................................................................................783

36、.2.10.機(jī)物料消耗.......................................................................................................................783.2.11.化驗(yàn)費(fèi)..............................................................................

37、.................................................793.2.12.安全生產(chǎn)費(fèi).......................................................................................................................793.2.13.電話費(fèi)..........................

38、.....................................................................................................793.2.14.設(shè)備檢測費(fèi).........................................................................................................

39、..............803.2.15.大修費(fèi)...............................................................................................................................803.2.16.勞務(wù)費(fèi)用......................................................

40、.....................................................................803.2.17.生產(chǎn)車輛費(fèi)用...................................................................................................................813.2.18.其他..........

41、.........................................................................................................................813.3.勞務(wù)成本.........................................................................................

42、.............................................813.4.研發(fā)支出......................................................................................................................................82第四章?lián)p益類科目.....................

43、..................................................................................................................824.1.主營業(yè)務(wù)收入..............................................................................................

44、................................824.2.其他業(yè)務(wù)收入..............................................................................................................................834.2.1.材料銷售......................................

45、.....................................................................................834.2.2.水..............................................................................................................................

46、.........844.2.3.電.......................................................................................................................................844.2.4.租賃.........................................................

47、..........................................................................844.2.5.其他...................................................................................................................................844.3

48、.公允價值變動損益......................................................................................................................854.4.投資收益...................................................................................

49、...................................................874.5.營業(yè)外收入..................................................................................................................................894.5.1.經(jīng)營性.................

50、..............................................................................................................894.5.2.非經(jīng)營性..................................................................................................

51、.........................924.5.3.其他...................................................................................................................................934.6.主營業(yè)務(wù)成本..........................................

52、....................................................................................944.7.其他業(yè)務(wù)成本............................................................................................................................