企業(yè)會(huì)計(jì)準(zhǔn)則科目表及其解釋.doc

conjunction with the beginning of the 95 anniversary activities, focused schedule 1 party lecture. Encourages the party branch Secretary of the practice of party members give a Party lecture. Production line of advanced party members reported, their own experiences, enhance the attraction and appeal of party lecture. 4. Organization of online communication. Full use of the various types of network media, time pushes learning content. Boot party communist networks, mobile phone, TV, micro-learning and distance education platforms. Boot party member home participation in networked learning, interaction and three lessons, offline synchronization of encouraging party members to carry out study and education, enriching the content of forms, expand the coverage of education. 5. carry out the responsibility. Each branch to effectively assume the main responsibility for organizational learning, timely understanding of party members and cadres to study, identify and resolve symptoms and problems. Party Committee should do a good job leadership learning at the same time, guidance to branch based on the development of learning programmes, and urged the implementation of three lessons system and implementing learning requirements. To take reports, customized research, participate in discussions, attend meetings of the Organization, such as supervision, and effective transmission of pressure. About consolidation of weak and lax party branches, through true strong team, promote transformation improving branch to issue that stands out, to be dealt with first in place, further study and education. 6. play the lead role. Leadership, leading cadres should set an example, and to lead by example, layers of driven model, layer upon layer, formation of the shots, the overall general effect of linkage. Leading cadres should learn first and be in front, asking others to do you first do it, asks of others and not themselves determined not to do, we cannot lamp black, and flashlight man as himself. To enforce a rigid double about the life of the system, lead study discussion, lead in talking about experiences, give a Party lecture, report, leading to participate in organisational life, democratic appraisal, lead in duty of due diligence, according to positions, contribute to role play with learning, promoting learning education solid and effective. 7. grasp the integrated. To stick around the Center, serving the overall situation, the two combining education and completed various tasks, and implement the County Thirteen-Five combines planning, and the XX combination of scientific development and leaping development, both hands, two, avoiding two peels. By studying education, inspire party members and cadres undertaking enthusiasm, in establishing and implementing five development philosophy, solid industrial restructuring, deepening reform, poverty alleviation crucial, improving peoples livelihood and other work in the front, for example. Promotion of cadres work hard, aggressive, push development to test the effectiveness of educational work. Township two learn a do learning arrangements specific programme the Party (total) branch: for advance full strictly rule party, according to XX municipal on in city members in the carried out learn Constitution Party rules, and learn series speech, do qualified members learning education implementation programme, and XX municipal organization Department on two learn a do learning arrangements of specific企業(yè)會(huì)計(jì)準(zhǔn)則科目表及其解釋（一）資產(chǎn)類1. 庫(kù)存現(xiàn)金：本科目核算企業(yè)的庫(kù)存現(xiàn)金。2. 銀行存款：本科目核算企業(yè)存入銀行或其他金融機(jī)構(gòu)的各種款項(xiàng)。3. 交易性金融資產(chǎn)：主要是指企業(yè)為了近期出售而持有的金融資產(chǎn)，例如企業(yè)以賺取差價(jià)為目的從二級(jí)市場(chǎng)購(gòu)入的股票、債券、基金等。4. 應(yīng)收票據(jù)：本科目核算企業(yè)因銷售商品(產(chǎn)成品或材料，下同)收到的商業(yè)匯票，包括商業(yè)承兌匯票和銀行承兌匯票。5. 應(yīng)收賬款：本科目核算企業(yè)因銷售商品、提供勞務(wù)等經(jīng)營(yíng)活動(dòng)應(yīng)收取的款項(xiàng)。6. 預(yù)付賬款：本科目核算企業(yè)按照合同規(guī)定預(yù)付的款項(xiàng)，包括根據(jù)合同規(guī)定預(yù)付的購(gòu)貨款、租金等。7. 應(yīng)收股利：本科目核算企業(yè)應(yīng)收取的現(xiàn)金股利或利潤(rùn)。8. 應(yīng)收利息：本科目核算企業(yè)債券投資應(yīng)收取的利息。9. 其他應(yīng)收款：本科目核算企業(yè)除應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、應(yīng)收股利、應(yīng)收利息等以外的其他各種應(yīng)收及暫付款項(xiàng)，包括各種賠款、罰款、應(yīng)向職工收取的各種墊付款項(xiàng)等10. 在途物資：本科目核算企業(yè)貨款已付尚未驗(yàn)收入庫(kù)的在途物資的采購(gòu)實(shí)際成本。11. 原材料：本科目核算企業(yè)庫(kù)存的各種材料，包括原料及主要材料、輔助材料、外購(gòu)半成品(外購(gòu)件)、修理用備件(備品備件)、包裝材料、燃料等的實(shí)際成本。12. 庫(kù)存商品：本科目核算企業(yè)庫(kù)存的各種商品的實(shí)際成本，包括庫(kù)存的外購(gòu)商品、自制商品產(chǎn)品等。企業(yè)接受外來(lái)原材料加工制造的代制品和為外單位加工修理的代修品，在制造和修理完成驗(yàn)收入庫(kù)后，視同本企業(yè)的產(chǎn)品，在科目核算。13. 低值易耗品：本科目核算企業(yè)庫(kù)存的低值易耗品的實(shí)際成本。低值易耗品是指不能作為固定資產(chǎn)的各種用具物品，如工具、管理用具、玻璃器皿，以及在經(jīng)營(yíng)過(guò)程中周轉(zhuǎn)使用的包裝寬容器等。14. 長(zhǎng)期債券投資：本科目核算企業(yè)購(gòu)入的在1年內(nèi)(不含1年)不能變現(xiàn)或不準(zhǔn)備隨變現(xiàn)的債券投資。15. 長(zhǎng)期股權(quán)投資：本科目核算企業(yè)準(zhǔn)備長(zhǎng)期持有(通常在1年以上)的權(quán)益性投資。16. 固定資產(chǎn)：本科目核算企業(yè)固定資產(chǎn)的原價(jià)。固定資產(chǎn)是為生產(chǎn)產(chǎn)品、提供勞務(wù)、出租或經(jīng)營(yíng)管理而持有的，使用年限超過(guò)一年，單位價(jià)值較高的資產(chǎn)。17. 累計(jì)折舊：本科目核算企業(yè)固定資產(chǎn)的累計(jì)折舊。18. 在建工程：本科目核算企業(yè)需要安裝的固定資產(chǎn)、固定資產(chǎn)新建工程、改擴(kuò)建工程等所發(fā)生的實(shí)際支出。企業(yè)購(gòu)入不需要安裝的固定資產(chǎn)，不通過(guò)本科目核算。19. 工程物資：本科目核算企業(yè)為建筑工程等購(gòu)入的各種物資的實(shí)際成本，包括為工程準(zhǔn)備的材料、尚未安裝的設(shè)備的實(shí)際成本等。20. 固定資產(chǎn)清理：本科目核算企業(yè)因出售、轉(zhuǎn)讓、報(bào)廢、毀損等原因轉(zhuǎn)出的固定資產(chǎn)凈值以及在清理過(guò)程中發(fā)生的費(fèi)用等。21. 無(wú)形資產(chǎn)：本科目核算企業(yè)持有的專利權(quán)、非專利技術(shù)、商標(biāo)權(quán)、著作權(quán)、土地使用權(quán)等各種無(wú)形資產(chǎn)的價(jià)值。22. 累計(jì)攤銷：本科目是用于攤銷無(wú)形資產(chǎn)的。類似固定資產(chǎn)中的累計(jì)折舊科目。23. 長(zhǎng)期待攤費(fèi)用：本科目核算企業(yè)已經(jīng)發(fā)生但應(yīng)由本期和以后各期負(fù)擔(dān)的分?jǐn)偲谙拊?年以上的各項(xiàng)費(fèi)用。24. 待理財(cái)產(chǎn)損溢：本科目核算企業(yè)在清查財(cái)產(chǎn)過(guò)程中查明的各種財(cái)產(chǎn)盤盈、盤虧和毀損的價(jià)值。物資在運(yùn)輸途中發(fā)生的非正常短缺與損耗，也通過(guò)本科目核算。（二）負(fù)債類25. 短期借款：本科目核算企業(yè)向銀行或其他金融機(jī)構(gòu)等借入的期限在1年以下(含1年)的各種借款。26. 應(yīng)付賬款：本科目核算企業(yè)因購(gòu)買材料、商品和接受勞務(wù)等經(jīng)營(yíng)活動(dòng)應(yīng)支付的款項(xiàng)。27. 預(yù)收賬款：本科目核算企業(yè)按照合同規(guī)定預(yù)收的款項(xiàng)，包括預(yù)收的購(gòu)貨款等。28. 應(yīng)付職工薪酬：本科目核算企業(yè)根據(jù)有關(guān)規(guī)定應(yīng)付給職工的各種薪酬。29. 應(yīng)交稅費(fèi)：本科目核算企業(yè)按照稅法等規(guī)定計(jì)算應(yīng)交納的各種稅費(fèi)，包括增值稅、消費(fèi)稅、營(yíng)業(yè)稅、所得稅、資源稅、土地增值稅、城市維護(hù)建設(shè)稅、房產(chǎn)稅、土地使用稅、車船使用稅、教育費(fèi)附加、礦產(chǎn)資源補(bǔ)償費(fèi)等。企業(yè)代扣代繳的個(gè)人所得稅等，也通過(guò)本科目核算。30. 應(yīng)付利息：本科目核算企業(yè)按照合同約定應(yīng)支付的借款利息。31. 應(yīng)付利潤(rùn)：本科目核算企業(yè)向投資者分配的利潤(rùn)。32. 其他應(yīng)付款：本科目核算企業(yè)除應(yīng)付賬款、預(yù)收賬款、應(yīng)付職工薪酬、應(yīng)交稅費(fèi)、應(yīng)付利息、應(yīng)付利潤(rùn)等以外的其他各項(xiàng)應(yīng)付、暫收的款項(xiàng)，如應(yīng)付租入固定資產(chǎn)和包裝物的租金、存入保證金。33. 長(zhǎng)期借款：本科目核算企業(yè)向銀行或其他金融機(jī)構(gòu)借入的期限在1年以上(不含1年)的各項(xiàng)借款。（三）所有者權(quán)益類34. 實(shí)收資本：本科目核算企業(yè)接受投資者投入的資本。企業(yè)(股份有限公司)的投資者投入的資本，應(yīng)當(dāng)將本科目的名稱改為“股本”科目。企業(yè)收到投資者出資超過(guò)其在注冊(cè)資本中所占份額的部分，作為資本溢價(jià)，在“資本公積”科目核算。35. 資本公積：本科目核算企業(yè)收到投資者出資額超出其在注冊(cè)資本中所占份額的部分。36. 盈余公積：本科目核算企業(yè)(公司制)按照法律規(guī)定從凈利潤(rùn)中提取的盈余公積。37. 本年利潤(rùn)：本科目核算企業(yè)當(dāng)期實(shí)現(xiàn)的凈利潤(rùn)(或發(fā)生的凈虧損)。38. 利潤(rùn)分配：本科目核算企業(yè)利潤(rùn)的分配(或虧損的彌補(bǔ))和歷年分配(或彌補(bǔ))后的余額。（四）成本類39. 生產(chǎn)成本：本科目核算企業(yè)進(jìn)行工業(yè)性生產(chǎn)發(fā)生的各項(xiàng)生產(chǎn)成本，包括生產(chǎn)各種產(chǎn)品(產(chǎn)成品、自制半成品等)、自制材料、自制工具、自制設(shè)備等。企業(yè)對(duì)外提供勞務(wù)發(fā)生的成本，可將本科目改為“勞務(wù)成本”科目，或單獨(dú)設(shè)置“勞務(wù)成本”進(jìn)行核算。40. 制造費(fèi)用：本科目核算企業(yè)生產(chǎn)車間(部門)為生產(chǎn)產(chǎn)品和提供勞務(wù)而發(fā)生的各項(xiàng)間接費(fèi)用。企業(yè)行政管理部門為組織和管理生產(chǎn)經(jīng)營(yíng)活動(dòng)而發(fā)生的管理費(fèi)用，在“管理費(fèi)用”科目核算。（五）損益類41. 主營(yíng)業(yè)務(wù)收入：本科目核算企業(yè)確認(rèn)的銷售商品、提供勞務(wù)等日?；顒?dòng)所產(chǎn)生的收入。42. 其他業(yè)務(wù)收入：本科目核算企業(yè)確認(rèn)的除主營(yíng)業(yè)務(wù)活動(dòng)以外的其他經(jīng)營(yíng)活動(dòng)實(shí)現(xiàn)的收入，包括出租固定資產(chǎn)、出租無(wú)形資產(chǎn)、出租包裝物和商品、銷售材料等實(shí)現(xiàn)的收入。43. 投資收益：本科目核算企業(yè)對(duì)外投資所取得的收益或發(fā)生的損失。44. 營(yíng)業(yè)外收入：本科目核算企業(yè)發(fā)生的與其生產(chǎn)經(jīng)營(yíng)無(wú)直接關(guān)系的各項(xiàng)收入，包括固定資產(chǎn)盤盈、處置固定資產(chǎn)凈收益、出售無(wú)形資產(chǎn)收益、罰款凈收入等。45. 主營(yíng)業(yè)務(wù)成本：本科目核算企業(yè)確認(rèn)銷售商品、提供勞務(wù)等日?；顒?dòng)而發(fā)生的實(shí)際成本。46. 營(yíng)業(yè)稅金及附加：本科目核算企業(yè)主要經(jīng)營(yíng)業(yè)務(wù)發(fā)生的消費(fèi)稅、營(yíng)業(yè)稅、城市維護(hù)建設(shè)稅、土地增值稅、資源稅和教育費(fèi)附加等相關(guān)稅費(fèi)。房產(chǎn)稅、車船使用稅、土地使用稅、印花稅在“管理費(fèi)用”科目核算。47. 其他業(yè)務(wù)成本：本科目核算企業(yè)除主營(yíng)業(yè)務(wù)成本以外的其他銷售或其他業(yè)務(wù)所發(fā)生的成本，包括銷售材料、提供勞務(wù)而發(fā)生的相關(guān)成本、費(fèi)用，以及相關(guān)稅金及附加等。48. 管理費(fèi)用：本科目核算企業(yè)為組織和管理企業(yè)生產(chǎn)經(jīng)營(yíng)所發(fā)生的管理費(fèi)用，如企業(yè)行政管理部門在經(jīng)營(yíng)管理中發(fā)生的公司經(jīng)費(fèi)（包括行政管理部門職工工資、修理費(fèi)、物料消耗、低值易耗品返銷、辦公費(fèi)和差旅費(fèi)等）、工會(huì)經(jīng)費(fèi)、待業(yè)保險(xiǎn)費(fèi)、勞動(dòng)保險(xiǎn)費(fèi)、聘請(qǐng)中介機(jī)構(gòu)費(fèi)、咨詢費(fèi)（含顧問(wèn)費(fèi)）、訴訟費(fèi)、業(yè)務(wù)招待費(fèi)、房產(chǎn)稅、車船使用稅、土地使用稅、印花稅、技術(shù)轉(zhuǎn)讓費(fèi)、礦產(chǎn)資源補(bǔ)償費(fèi)、職工教育經(jīng)費(fèi)、研究與開發(fā)費(fèi)、排污費(fèi)、存貨盤虧或盤盈（不包括應(yīng)計(jì)入營(yíng)業(yè)外支出的存貨損失）、計(jì)提的壞賬準(zhǔn)備、存貨跌價(jià)準(zhǔn)備等。49. 銷售費(fèi)用：本科目核算企業(yè)銷售商品和材料(或提供勞務(wù))的過(guò)程中發(fā)生的各種費(fèi)用，通常包括保險(xiǎn)費(fèi)、包裝費(fèi)、展覽費(fèi)和廣告費(fèi)、商品維修費(fèi)、裝卸費(fèi)等，以及為銷售本企業(yè)商品而專設(shè)的銷售機(jī)構(gòu)（含銷售網(wǎng)點(diǎn)、售后服務(wù)點(diǎn)等）的職工工資、類似工資性質(zhì)的費(fèi)用、業(yè)務(wù)費(fèi)等經(jīng)營(yíng)費(fèi)用。50. 財(cái)務(wù)費(fèi)用：本科目核算企業(yè)為籌集生產(chǎn)經(jīng)營(yíng)所需資金發(fā)生的籌資費(fèi)用，包括利息支出(減利息收入)、銀行相關(guān)的手續(xù)費(fèi)等。企業(yè)為購(gòu)建固定資產(chǎn)的專門貸款所發(fā)生的借款費(fèi)用。在固定資產(chǎn)達(dá)到預(yù)定可使用狀態(tài)前按規(guī)定應(yīng)予資本化的部分，應(yīng)當(dāng)計(jì)入固定資產(chǎn)的成本，而不計(jì)入財(cái)務(wù)費(fèi)用。51. 營(yíng)業(yè)外支出：本科目核算企業(yè)發(fā)生的與其生產(chǎn)經(jīng)營(yíng)無(wú)直接關(guān)系的各項(xiàng)支出，如固定資產(chǎn)盤虧、處置固定資產(chǎn)凈損失、出售無(wú)形資產(chǎn)凈損失、罰款支出、非常損失等。52. 所得稅費(fèi)用：本科目核算企業(yè)當(dāng)期發(fā)生的所得稅費(fèi)用。安全生產(chǎn)崗位責(zé)任制和責(zé)任追究制度是工區(qū)各項(xiàng)安全管理制度的核心，須認(rèn)真執(zhí)行，使工區(qū)的安全管理工作層層有人負(fù)責(zé)、事事有人管理，使安全生產(chǎn)工作的管理縱向到底、橫向到邊。programme, and XX city learning education implementation programme spirit and town party implementation programme requirements, according to distinguish level, and has targeted solution problem of requirements, ensure learning education made effectiveness, Promotion of all party members and consciously respect the party Constitution, abide by party rules, armed with XI series of important speech by General Secretary head, guide, and promote the work, be qualified party members and learning arrangements are hereby makes the following specific programmes. Learning requirements, on all party members to study the party Constitution and party rules and unify the XI series of important speech, General Secretary, speech learning series to deepen understanding of the Constitution Party rules, Constitution Party rules in the deep insight series address the basic spirit and practical requirements. 1, Constitution Party rules learning of the party Constitution, a deep understanding of the partys nature, purpose, guiding principles, goals, organization, good style, grasp conditions, rights and obligations of party members, bearing in mind that oath, clear qualified party member criteria and conditions. Learning the code of self-discipline of the CPC, the CPCs disciplinary regulations, the Chinese Communist Party Member Rights Ordinance and so on, mastering self-discipline standards of four must, the four upholdings, mastering various types of disciplinary offence and punishment provisions. 2, and learning series speech to XI General Secretary series important speech reading (2016 version) and out poverty work to dream into really-XI comrade in XX work during advocate practice line immediately on do documentary and XI General Secretary on immediately on do important discusses, for basic textbook, learning understand XI General Secretary series important speech of basic spirit, learning understand Central ruling acting political new concept new thought new strategy of basic content, learning understand XI General Secretary on Fujian, and A series of important instructions of the XX and XX of important ideas, inheriting and carrying forward the General Secretary during the XXs sigewan and will do it right away and other fine traditions and work style, mastery and improvement of self-cultivation, fulfill the purpose ideas, moral character, conservation related to the basic requirements. Grasp to master the following main aspects: (1) which is the spirit of the ideals and beliefs of calcium, establish a