企业会计准则科目表及其解释.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企业会计准则科目表及其解释（一）资产类1. 库存现金：本科目核算企业的库存现金。2. 银行存款：本科目核算企业存入银行或其他金融机构的各种款项。3. 交易性金融资产：主要是指企业为了近期出售而持有的金融资产，例如企业以赚取差价为目的从二级市场购入的股票、债券、基金等。4. 应收票据：本科目核算企业因销售商品(产成品或材料，下同)收到的商业汇票，包括商业承兑汇票和银行承兑汇票。5. 应收账款：本科目核算企业因销售商品、提供劳务等经营活动应收取的款项。6. 预付账款：本科目核算企业按照合同规定预付的款项，包括根据合同规定预付的购货款、租金等。7. 应收股利：本科目核算企业应收取的现金股利或利润。8. 应收利息：本科目核算企业债券投资应收取的利息。9. 其他应收款：本科目核算企业除应收票据、应收账款、预付账款、应收股利、应收利息等以外的其他各种应收及暂付款项，包括各种赔款、罚款、应向职工收取的各种垫付款项等10. 在途物资：本科目核算企业货款已付尚未验收入库的在途物资的采购实际成本。11. 原材料：本科目核算企业库存的各种材料，包括原料及主要材料、辅助材料、外购半成品(外购件)、修理用备件(备品备件)、包装材料、燃料等的实际成本。12. 库存商品：本科目核算企业库存的各种商品的实际成本，包括库存的外购商品、自制商品产品等。企业接受外来原材料加工制造的代制品和为外单位加工修理的代修品，在制造和修理完成验收入库后，视同本企业的产品，在科目核算。13. 低值易耗品：本科目核算企业库存的低值易耗品的实际成本。低值易耗品是指不能作为固定资产的各种用具物品，如工具、管理用具、玻璃器皿，以及在经营过程中周转使用的包装宽容器等。14. 长期债券投资：本科目核算企业购入的在1年内(不含1年)不能变现或不准备随变现的债券投资。15. 长期股权投资：本科目核算企业准备长期持有(通常在1年以上)的权益性投资。16. 固定资产：本科目核算企业固定资产的原价。固定资产是为生产产品、提供劳务、出租或经营管理而持有的，使用年限超过一年，单位价值较高的资产。17. 累计折旧：本科目核算企业固定资产的累计折旧。18. 在建工程：本科目核算企业需要安装的固定资产、固定资产新建工程、改扩建工程等所发生的实际支出。企业购入不需要安装的固定资产，不通过本科目核算。19. 工程物资：本科目核算企业为建筑工程等购入的各种物资的实际成本，包括为工程准备的材料、尚未安装的设备的实际成本等。20. 固定资产清理：本科目核算企业因出售、转让、报废、毁损等原因转出的固定资产净值以及在清理过程中发生的费用等。21. 无形资产：本科目核算企业持有的专利权、非专利技术、商标权、著作权、土地使用权等各种无形资产的价值。22. 累计摊销：本科目是用于摊销无形资产的。类似固定资产中的累计折旧科目。23. 长期待摊费用：本科目核算企业已经发生但应由本期和以后各期负担的分摊期限在1年以上的各项费用。24. 待理财产损溢：本科目核算企业在清查财产过程中查明的各种财产盘盈、盘亏和毁损的价值。物资在运输途中发生的非正常短缺与损耗，也通过本科目核算。（二）负债类25. 短期借款：本科目核算企业向银行或其他金融机构等借入的期限在1年以下(含1年)的各种借款。26. 应付账款：本科目核算企业因购买材料、商品和接受劳务等经营活动应支付的款项。27. 预收账款：本科目核算企业按照合同规定预收的款项，包括预收的购货款等。28. 应付职工薪酬：本科目核算企业根据有关规定应付给职工的各种薪酬。29. 应交税费：本科目核算企业按照税法等规定计算应交纳的各种税费，包括增值税、消费税、营业税、所得税、资源税、土地增值税、城市维护建设税、房产税、土地使用税、车船使用税、教育费附加、矿产资源补偿费等。企业代扣代缴的个人所得税等，也通过本科目核算。30. 应付利息：本科目核算企业按照合同约定应支付的借款利息。31. 应付利润：本科目核算企业向投资者分配的利润。32. 其他应付款：本科目核算企业除应付账款、预收账款、应付职工薪酬、应交税费、应付利息、应付利润等以外的其他各项应付、暂收的款项，如应付租入固定资产和包装物的租金、存入保证金。33. 长期借款：本科目核算企业向银行或其他金融机构借入的期限在1年以上(不含1年)的各项借款。（三）所有者权益类34. 实收资本：本科目核算企业接受投资者投入的资本。企业(股份有限公司)的投资者投入的资本，应当将本科目的名称改为“股本”科目。企业收到投资者出资超过其在注册资本中所占份额的部分，作为资本溢价，在“资本公积”科目核算。35. 资本公积：本科目核算企业收到投资者出资额超出其在注册资本中所占份额的部分。36. 盈余公积：本科目核算企业(公司制)按照法律规定从净利润中提取的盈余公积。37. 本年利润：本科目核算企业当期实现的净利润(或发生的净亏损)。38. 利润分配：本科目核算企业利润的分配(或亏损的弥补)和历年分配(或弥补)后的余额。（四）成本类39. 生产成本：本科目核算企业进行工业性生产发生的各项生产成本，包括生产各种产品(产成品、自制半成品等)、自制材料、自制工具、自制设备等。企业对外提供劳务发生的成本，可将本科目改为“劳务成本”科目，或单独设置“劳务成本”进行核算。40. 制造费用：本科目核算企业生产车间(部门)为生产产品和提供劳务而发生的各项间接费用。企业行政管理部门为组织和管理生产经营活动而发生的管理费用，在“管理费用”科目核算。（五）损益类41. 主营业务收入：本科目核算企业确认的销售商品、提供劳务等日常活动所产生的收入。42. 其他业务收入：本科目核算企业确认的除主营业务活动以外的其他经营活动实现的收入，包括出租固定资产、出租无形资产、出租包装物和商品、销售材料等实现的收入。43. 投资收益：本科目核算企业对外投资所取得的收益或发生的损失。44. 营业外收入：本科目核算企业发生的与其生产经营无直接关系的各项收入，包括固定资产盘盈、处置固定资产净收益、出售无形资产收益、罚款净收入等。45. 主营业务成本：本科目核算企业确认销售商品、提供劳务等日常活动而发生的实际成本。46. 营业税金及附加：本科目核算企业主要经营业务发生的消费税、营业税、城市维护建设税、土地增值税、资源税和教育费附加等相关税费。房产税、车船使用税、土地使用税、印花税在“管理费用”科目核算。47. 其他业务成本：本科目核算企业除主营业务成本以外的其他销售或其他业务所发生的成本，包括销售材料、提供劳务而发生的相关成本、费用，以及相关税金及附加等。48. 管理费用：本科目核算企业为组织和管理企业生产经营所发生的管理费用，如企业行政管理部门在经营管理中发生的公司经费（包括行政管理部门职工工资、修理费、物料消耗、低值易耗品返销、办公费和差旅费等）、工会经费、待业保险费、劳动保险费、聘请中介机构费、咨询费（含顾问费）、诉讼费、业务招待费、房产税、车船使用税、土地使用税、印花税、技术转让费、矿产资源补偿费、职工教育经费、研究与开发费、排污费、存货盘亏或盘盈（不包括应计入营业外支出的存货损失）、计提的坏账准备、存货跌价准备等。49. 销售费用：本科目核算企业销售商品和材料(或提供劳务)的过程中发生的各种费用，通常包括保险费、包装费、展览费和广告费、商品维修费、装卸费等，以及为销售本企业商品而专设的销售机构（含销售网点、售后服务点等）的职工工资、类似工资性质的费用、业务费等经营费用。50. 财务费用：本科目核算企业为筹集生产经营所需资金发生的筹资费用，包括利息支出(减利息收入)、银行相关的手续费等。企业为购建固定资产的专门贷款所发生的借款费用。在固定资产达到预定可使用状态前按规定应予资本化的部分，应当计入固定资产的成本，而不计入财务费用。51. 营业外支出：本科目核算企业发生的与其生产经营无直接关系的各项支出，如固定资产盘亏、处置固定资产净损失、出售无形资产净损失、罚款支出、非常损失等。52. 所得税费用：本科目核算企业当期发生的所得税费用。安全生产岗位责任制和责任追究制度是工区各项安全管理制度的核心，须认真执行，使工区的安全管理工作层层有人负责、事事有人管理，使安全生产工作的管理纵向到底、横向到边。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