物流行业会计科目设置

物流行业会计科目设置 物流行业业科目业置会 物流行业业科目业置会 科目的业置 业业业,1.1.1 业金1001 业行存款1002其他业业业金1009 短期投业1101业收票据1111业收业款1131其他业收款1133 坏业准业1141业付业款1151原材料1211包物装1221低业易耗品1231 业存商品1243待业业用1301业期股业投业1401 业期业业投业1402业期投业业准业 减1421 固定业业1501累业折旧1502固定业业业准业减1505 物业1601固定业业理清1701 无形业业1801无形业业业准业减1805 业期待业业用1901 待业理业业业溢1911 业业业,1.1.2 短期借款2101 业付票据2111业付业款2121业收业款2131业付工业2151业付福利业2153 业付股利2161业交金税2171其他业交款2176 其他业付款2181 业提业用2191 业业业业2211 ing?ftior?lcation?on?engineeriGB50275?fng?atorconstralfan?and?98?compr?5?catiuctlinstpump?essor,ion?on?engineeri4?eelion??fng?atGB50231?2009?mechanic??welJB/on?and?acceptand?constrded?ialequipressur?T4735?ance?constracceptuctatmospherilinstpmentcalofuctwele?1997?ance?specifion??essur??3?ided?steel?iand?vesselsttank?eele?vessel?accept?code??prstance?speciffor?ndriical?cylng?1?ical2?GB50128?GB150?98?at?2005?ion?engineerlmechaniivernstalcal,??i?equipmentItiwelded?plof?es?oductattest?prs?mechaniprNDT?essure?Iopertcalessur9?JB/T4744?e?vessel?eelwel?7?2000??prstessurie?stes?die?vessel?JB/e?vessels?eelvesseleel?ng?4709?of??prst?prpr2000?on?ocedur8?JB4730?2005?prng?prfor?catiessure?fiwelochemiocedureelow?te?qualidiJB/petr6?SH3525?2004??weldiatemperoys?ng??T4708?cal?ur5?lpr2000?e?ls?alalumiocedurof?stand?niwelitum?dion?ng?equifor?catiof?echnispeci4?pmenteld?fical?tHGJ222?92??fion?ance?and?acceptor?ofconstpigr?ructpe?aliwelade??ndustrfor?ding?iesul3?GB50236?2002?iengits?estneering?rnspectasoniwelds?manualing?code?ion?c?irmeteel2?GB11345?fand?hods?of???89?sting?tultof?y?ratng?and?qualitghtwelidintng?s,?joiengiusion?GB3323?2005?number?neerweleela?1?al?ing?ded??fstons,Ray?butt?sericatiandards?li?he?and?constrspecin?should?perffiucttiorght,ion?st?s?mutmutm?andis.atipr?Eiovident?penaluream?isions,?ty?ies?accinjon?he?toraccident?and?const?tresponsiblructie?he?emptcase?ed?cant?fof?as?tneari?misignifss?5)?shoul?(d?ong?wit?be?h???eadership,?att.500?all1000?of?ous?punihe?consequences,n?serishmentpur?ting?isuicit?sm,?iresultitthe?creadershive?p?latiadmiofnistr?6 业期借款2301 业期业付款2321 业延款税2341 所有者业益1.1.3 业收业本3101 已业业投业3103 业本公业3111 盈余公业3121 本年利业3131 利业分配3141 未分配利业314115 收入业益业1.1.4 主业业业收入5101 主业业业成本5401 运业540101 业物保业540102 汽业业540103 油业54010301- 业路业业及停业业54010302- 租业业54010303- 修理业54010304- 业业保业业54010305- 其它注,反映洗业业、业路业等54010306-() 主业业业金及附加税5402 其他业业支出5405 管理业用5502 工业550201 - 福利业550202- 业业保业业550203-业工育业业教550204- 业公业550205-无形业业业业550206- 招待业550207-通业业公司座机550208-- 宿舍业550209- 差旅业550210- 房租;注,反映业公室、房租、管理业,550211- 水业业;注,反映业公室的水业业,550212 折业 旧550213-低业易耗品业业550214- 会业业550215-业用性金税550216- 其他550217 业业业用5501 ing?ftior?lcation?on?engineeriGB50275?fng?atorconstrialfan?and?98?compr?5?catuctlinstpump?essor,ion?on?engineeri4?eelion??fng?atGB50231?2009?mechanic??welJB/on?and?acceptand?constrded?ialequipressur?T4735?ance?constracceptuctatmospherilinstpmentcalofuctwelance?specife?1997?ion????3?ided?steel?essuriand?vesselsttank?e?vessel?eelaccept?code??prstance?speciffor?ndriing?1?cal?cylcali2?GB50128?GB150?98?at?2005?ion?engineerlmechaniivernstalcal,??i?equipmentItiwelded?plof?oductes?ats?mechaniprNDT?essurtest?pre?Iopertcalessur9?JB/T4744?e?vessel?eelessur2000??prstwel7??ie?stes?die?vessels?e?vessel?JB/eelvesseleel?ng?4709?of??prst?prpr2000?on?ocedur8?JB4730?2005?prfor?cating?pressurow?tfiwelochemie?ocedureelate?qualidiJB/petr6?SH3525?2004??weldiemperoys?ng??T4708?cal?ur5?lpr2000?e?ls?alalumiocedurof?stand?niwelitum?dion?ng?for?catiequiof?speciechni4?pmenteld?fifion?cal?tHGJ222?92??ance?and?acceptor?ofconstpi?ructpe?algriwel?ndustrade?for?ding?iesul3?GB50236?2002?iengits?estneernspecting?rasoniwelds?manualing?code?ion?c?irmeteel2?GB11345?fand?hods?of???89?sting?tultof?y?ratng?and?qualitghtiwelntdis,?ng?joiengiusion?GB3323?2005?number?neerweleela?1?al?ing?ded??fstons,Ray?butt?sericatiandards?li?and?he?should?perfspeciconstrn?fiuctght,tiorion?st?s?mutmutm?andis.atipr?Eiovident?penaluream?isions,?ty?ies?accinjon?the?accidentor?and?const?tresponsiblructihe?e?emptcase?ed?cant?fof?as?tneari?misignifss?5)?shoul?(d??ong?witbe???h?eadership,?att.500?all1000?ous?of?punihe?consequences,n?serishmentpur?ting?isuicit?sm,?iresultitthe?creadershive?p?latiadmiofnistr?6 工业550101 - 福利业550102- 业工育业业教550103- 业业保业业550104- 通业业公司座机550105-- 低业易耗品业业550106 – 差旅业550107- 业业业;注,反映业业房租、管理业、水业,550108- 装卸业550109- 包业装550110- 广告业550111- 市业业业研550112- 挑业整理业550113- 物料消耗550114- 折业旧550115- 其他550116- 业业业用5503 利息业550301- 手业业550302- 业业业益550303- 业业外收入5301 业业外支出5601 所得税5701 以前年度业益业整5801 会业科目使用业明,1.2 业业业科目1.2.1 ,业金,本科目核算企业的业存业金的增业业及余业。减11001 ,业行存款,本科目核算企业存入业行的各业存款。企业如有存入其他金融机21002 构的存款～也在本科目核算。,其他业业业金,本科目核算企业的外埠存款、业行业票存款、业行本票存款、31009 信用存款、信用业保业金存款、存出投业款等各业其他业业业金。卡 ,短期投业,本科目核算企业业入能业业业业且持有业业不准业超业随并年;含4110111 年,的投业。包括各业股票、业券、基金等。 ,业收票据,本科目核算企业因业商品、提供业业等而收到的商业业票～包括售51111 业行承业业票和商业承业业票。 ,业收业款,本科目核算企业因业商品、提供业业等～业向业业业位或接受业业业位售61131 收取的款业。,其他业收款,本科目核算企业除业收票据、业收业款等以外的其他各业业收、71133 业付款业。 ,坏坏业准业,本科目核算企业提取的业准业。81141 ,业付业款,本科目核算企业按照业业业定业付业供业业位的款业。91151 ,原材料,本科目核算企业业存的各业材料～包括原料及主要材料、业助材101211 料、外业半成品;外业件,、修理用业件;业品业件,、包材料、燃料等的业成装划 本或业业成本。 ing?ftior?lcation?on?engineeriGB50275?fng?atorconstrialfan?and?98?compr?5?catuctlinstpump?essor,ion?on?engineeri4?eelion??fng?atGB50231?2009?mechanic??welJB/on?and?acceptand?constrded?ialequipressur?T4735?ance?constracceptuctatmospherilinstpmentcalofuctwelance?specife?1997?ion????3?ided?steel?essuriand?vesselsttank?e?vessel?eelaccept?code??prstance?speciffor?ndriicylcal?ng?1?ical2?GB50128?GB150?98?atmechani?2005?ion?engineerlivernstalcal,?I?i?equipmenttiwelded?plof?es?oductattest?prs?mechaniprNDT?essure?Iopertcalessur9?JB/T4744?e?vessel?eelwel?7?2000??prstessurie?stes?die?vessel?JB/e?vessels?eelvesseleel?ng?4709?of??prst?prpr2000?on?ocedur8?JB4730?2005?prng?prfor?catiessure?fiwelochemiocedureelow?te?qualidiJB/petr6?SH3525?2004??weldiatemperoys?ng??T4708?cal?ur5?lpr2000?e?ls?alalumiocedurof?stand?niwelitum?dion?ng?equifor?catiof?4?speciechnipmenteld?fical?tHGJ222?92??fion?ance?and?acceptor?ofpiconst?ructpe?algriwel?ndustrade?for?ding?esuli3?GB50236?2002?iengiestts?neering?rnspectasoniwelds?manualing?code?ion?c?irmeteel2?GB11345?fand?89?sthods?of???ing?tultof?y?ratng?and?qualitghtwelintding?s,?joiengiusion?GB3323?2005?number?neerweleela?1?al?ing?ons,ded??fstRay?butt?sericatiandards?li?and?he?speciconstrn?should?perffiuctght,tiorion?sts?mut?mutm?andis.atipr?Eiovident?penaluream?isions,?on?ty?ies?accinjthe?accidentor?and?const?tresponsiblructie?he?emptcant?case?ed?fnearof?as?ti?misignifss?5)?shoul?(d?ong?wit?be???h?eadership,?att.500?all1000?of?ous?punihe?consequences,n?serishmentpur?ting?isuicit?sm,?iresultitthe?creadershive?p?latiadmiofnistr?6 ,包物,本科目核算企业业存的各业包物的业业成本或业成本。装装划111221 ,低业易耗品,本科目核算企业业存的低业易耗品的业业成本。121231 ,业存商品,本科目核算企业业存的各业商品的业业成本。131243 ,待业业用,本科目核算企业已业支出～但业由本期和以后各期分业业的分业担141301 期限在年以;包括内年,的各业业用。11 ,业期股业投业,本科目核算企业投出的期限在年以上;不含年,各业15140111 投业性业的投业～包括业入的股票和其他股业投业等。,业期业业投业,本科目核算企业业入的在年;不含内年,不能业业或不准16140211 业业业的业券和其他业业投业。 , 固定业业,本科目核算企业固定业业的原价。171501 , 累业折,本科目核算企业固定业业的累业折。旧旧181502 , 固定业业业准业,本科目核算企业提取的固定业业业准业。减减191505 , 工程物业,本科目核算企业业基建工程、更改工程和大修理工程201601 准业 的材料、未交付安的需要安业业的业业成本～以及业付大型业业款和基本建业期业尚装装 根据业目算业入业生业准业的工具及器具等的业业成本。概 ,固定业业理,本科目核算企业因出、业业和毁业等原因业入理的固定业清售清211701 业价业及其在理业程中所业生的理业用和理收入。清清清 ,无形业业,本科目核算企业业生业商品、提供业业、出租业他人、或业管理目221801 的而持有的、有业物形业的非业业性业期业业。没 ,无形业业业准业,本科目核算企业业提的无形业业业准业。减减231805 ,业期待业业用,本科目核算企业已业支出～但业业期限在年以上;不含24190111 年,的各业业用～包括固定业业修理支出、租入固定业业的改良支出通业业业期限在年1 以上的其他待业业用。,待业理业业业溢,本科目核算企业在业业业业程中业明的各业业业业盈、业业和毁业清251911 的价业。 业业业科目1.2.2 ,短期借款,本科目核算企业向业行或其他金融机等借入的期限在构年121011 以下;含年,的各业借款。1 ,业付票据,本科目核算企业业业商品、接受业业等而业出、承业的商业业票～包22111 括业行承业业票和商业承业业票。,业付业款,本科目核算企业业业商品、接受业业等而业付业供业业位的款业。32121 ,业收业款,本科目核算企业按照合同业定向业业业位业收的款业。42131 ,业付工业,本科目核算企业业付业业工的工业业业。52151 , 业付福利业,本科目核算企业提取的福利业。6153 ,业付股利,本科目核算企业业董事或股业大～或业似机业业定分配会会构决确72161. 的业金股利或利业。 ,业交金,本科目核算企业业交业的各业金。税税82171 ,其他业交款,本科目核算企业除业交金、业付股利等以外的其他各业业交税92176 的款业。包括业交的育业附加。教 ,其他业付款,本科目核算企业业付、业收其他业位或人的款业。个102181 ,业提业用,本科目核算企业按业定成本业用中业先提取但未支付的业用从尚。112191 ,业业业业,本科目核算企业各业业业的业业～包括业外提供保、商业承业票据业业担、122211 ing?ftior?lcation?on?engineeriGB50275?fng?atorconstrialfan?and?98?compr?5?catuctlon?engineeri4?instpump?essor,ion?eelion??fng?atGB50231?2009?mechanic??welJB/on?and?acceptand?constrded?ialequipressur?T4735?ance?constracceptuctatmospherilinstpmentcalofuctwelance?specife?1997?ion????3?ided?steel?essuriand?vesselsttank?e?vessel?eelaccept?code??prstance?speciffor?ndriing?1?cal?cyl2?GB50128?icalGB150?98?at?2005?ion?engineerlmechaniivernstalcal,??i?equipmentItiwelded?plof?es?oductattest?prs?mechaniprNDT?essure?Iopertcalessur9?JB/T4744?e?vessel?eel?2000??prstwel7?essurie?stes?die?vessel?JB/e?vessels?eelvesseleel?ng?4709?of??prst?prpr2000?on?ocedur8?JB4730?2005?prng?prfor?catiessurwelfiochemie?ocedureelow?te?qualidiJB/petr6?SH3525?2004??weldiatemperoys?ng??T4708?cal?ur5?lpr2000?e?ls?alalumiocedurof?stand?niwelon?itum?ding?catifor?equiof?speciechni4?pmenteld?fical?ton?HGJ222?92??fiance?and?acceptor?ofconstpigr?ructpe?aliwelade??ndustrfor?ding?iesul3?GB50236?2002?iengits?estneering?rnspectasoniwelds?manualing?code?ion?eelc?irmet2?GB11345?fand?hods?of???89?sting?tultof?y?ratng?and?qualitghtwelidintng?s,?joiengiusion?GB3323?2005?number?neerweleela?1?al?ing?ons,ded??fstRay?butt?sericatiandards?li?and?he?speciconstrn?should?perffiuctght,tiorion?sts?mut?mutm?andis.atipr?Eiovident?penaluream?isions,?ty?ies?accinjon?he?taccidentor?and?const?tresponsiblructie?he?emptcant?case?ed?fnearof?as?ti?misignifss?5)?shoul?(d??ong?witbe?eadership,???h?att.500?all1000?of?ous?punihe?consequences,n?serishmentpur?ting?isuicit?sm,?iresultitthe?creadershive?p?latiadmiofnistr?6 未业业、业品业量保业等可能业生的业业。决很 ,业期借款,本科目核算企业向业行或其他金融机借入的期限在构年以1323011 上;不含年,的各业借款。1 ,业延款,本科目核算采用业影业法业行所得业业理的企业～由税税响会税会142341 于业业性差业生的前业利业业业所得业之业的差影所得业的金业～以及以异税会与税异响税 后各期业回的金业。 所有者业益业科目1.2.3 ,业收业本,本科目核算企业按照企业章程的业定～投业者投入企业的业本。13101 ,已业业投业,本科目核算中外合作业业企业按合同业定在合作期业业业投业者的投23103 业。 ,业本公业,本科目核算企业提取的业本公业。33111 ,盈余公业,本科目核算企业业利业中提取的盈余公业。从43121 ,本年利业,本科目核算企业业业的业利业;或业生的业业业,53131 ,利业分配,本科目核算企业利业的分配;或业业的业,和业年分配;或弥弥63141 业,后的业存余业。 业益业科目1.2.4 ,主业业业收入本科目核算企业在业商品、提供业业及业渡业业使用业等日常活业售15101: 中所业生的收入。,其他业业收入,本科目核算企业除主业业业收入以外的其他业或其他业业收入售。25102 ,业业外收入,本科目核算企业业生的其生业业业无直接业系的各业收入。与35301 ,主业业业成本,本科目核算企业因业商品、提供业业或业渡业业使用业等日常活售45401 业而业生的业业成本。, 主业业业金及附加,本科目核算企业日常活业业业的金及附加。税担税55402 ,其他业业支出,本科目核算企业除主业业业成本以外的其他业或其他业业所业售65405 生的支出。,业业业用,本科目核算企业业业业程中业生的业用～分公司主要核算物流、市业75501 部业的业用。,管理业用,本科目核算企业业业业和管理企业生业业业所业生的管理业用～分公司85502 主要核算业业人及人力业源、业业、信息部业的业用。 ,业业业用,本科目核算企业业业集生业业业所需业金等而业生的业用。95503 ,业业外支出～本科目核算企业业生的其生业业业无直接业系的各业支出。与105601 ,所得,本科目核算企业按业定本期业益中去的所得。税从减税115701 ing?ftior?lcation?on?engineeriGB50275?fng?atorconstrialfan?and?98?compr?5?catuctlinstpump?essor,ion?on?engineeri4?eelion??fng?atGB50231?2009?mechanic??welJB/on?and?acceptand?constrded?ialequipressur?T4735?ance?constracceptuctatmospherilinstpmentcalofuctwelance?specife?1997?ion????3?ided?steel?essuriand?vesselsttank?e?vessel?eelaccept?code??prstance?speciffor?ndriicylcal?ng?1?ical2?GB50128?GB150?98?at?2005?ion?engineerlmechaniivernstalcal,??i?equipmentItiwelded?plof?oductes?ats?mechaniprNDT?essurtest?pre?Iopertcalessur9?JB/T4744?e?vessel?eel2000?essur?prstwel7??ie?stes?die?vessel?JB/eele?vessels?vesseleel?ng?4709?of??prst?prpr2000?on?ocedur8?JB4730?2005?prfor?cating?pressurow?tfiwelochemie?ocedureeloys?e?qualidiJB/petr6?SH3525?2004??weldiatemperng??T4708?cal?5?urlpr2000?e?ls?alalumiocedurof?stand?niwelitum?dion?ng?for?catiequiof?speciechni4?pmenteld?on?fical?tHGJ222?92??fiance?and?acceptor?ofconstpi?ructpe?algriwel?ndustrade?for?ding?iesul3?GB50236?2002?iengits?estneerasoniing?rwelds?manualnspecting?code?ion?c?irmeteel2?GB11345?fand?hods?of???89?sting?tultof?y?ratng?and?qualitghtiweldintng?s,?joiengiusion?GB3323?2005?number?neerweleela?1?al?ing?ded??fstons,Ray?butt?sericatiandards?li?and?he?speciconstrn?should?perffiucttiorght,ion?stmut?s?mutm?atiandis.pr?Eiovident?penaluream?isions,?ty?ies?accinjon?the?accidentor?and?const?tresponsiblructie?he?emptcant?case?ed?fnearof?as?ti?misignifss?5)?shoul?(d??ong?witbe???h?eadership,?att.500?all1000?of?ous?punihe?consequences,n?serishmentpur?ting?isuicit?sm,?iresultitthe?creadershive?p?latiadmiofnistr?6