带公式会计报表(会计科目余额表、资产负债表、损益表利润表、权益变动表、现金流量表及报表附表)

1、科 目 余 额 表,会计科目,借贷,期初余额,本期发生累计,期末余额,科目代码,科目名称,借方,贷方,借方,贷方,借方,贷方,1001,库存现金,借,01002,银行存款,借,01012,其他货币资金,借,1101201,外埠存款,借,0101202,银行本票,借,0101203,银行汇票,借,0101204,信用卡,借,0101205,信用证保证金,借,0101206,存出投资款,借,01101,交易性金融资产,借,1110101,股票,借,111010101,成本,借,011010102,公允价值变动,借,0110102,债券,借,111010201,成本,借,011010202,公允价值

2、变动,借,0110103,基金,借,111010301,成本,借,011010302,公允价值变动,借,0110104,其他,借,111010401,成本,借,011010402,公允价值变动,借,01121,应收票据,借,01122,应收账款,借,01123,预付帐款,借,01131,应收股利,借,01132,应收利息,借,01221,其他应收款,借,01231,坏帐准备,贷,01321,受托代销商品,借,01401,材料采购,借,01402,在途物资,借,01403,原材料,借,01404,材料成本差异,借,01405,库存商品,借,01406,发出商品,借,01407,商品进销差价,贷,

3、01408,委托加工物资,借,01411,周转材料,借,1141101,包装物,借,114110101,在库,借,014110102,在用,借,014110103,摊销,借,0141102,低值易耗品,借,114110201,在库,借,014110202,在用,借,014110203,摊销,借,01471,存货跌价准备,贷,01501,持有至到期投资,借,1150101,成本,借,0150102,利息调整,借,0150103,应计利息,借,01502,持有至到期投资减值准备,贷,01503,可供出售金融资产,借,1150301,股票投资,借,115030101,成本,借,015030102,利

4、息调整,借,015030103,应计利息,借,0150302,债券投资,借,115030201,成本,借,015030202,利息调整,借,015030203,应计利息,借,01511,长期股权投资,借,01512,长期股权投资减值准备,贷,01521,投资性房地产,借,01531,长期应收款,借,01601,固定资产,借,01602,累计折旧,贷,01603,固定资产减值准备,贷,01604,在建工程,借,1160401,建筑工程,借,0160402,安装工程,借,0160403,在安装设备,借,0160404,待摊支出,借,01605,工程物资,借,1160501,专用材料,借,01605

5、02,专用设备,借,0160503,工器具,借,01606,固定资产清理,借,01621,生产性生物资产,借,01622,生产性生物资产累计折旧,贷,01631,油气资产,借,01632,累计折耗,贷,01701,无形资产,借,1170101,专利权,借,0170102,非专利技术,借,0170103,商标权,借,0170104,著作权,借,0170105,土地使用权,借,01702,累计摊销,贷,1170201,专利权,贷,0170202,非专利技术,贷,0170203,商标权,贷,0170204,著作权,贷,0170205,土地使用权,贷,01703,无形资产减值准备,贷,1170301,

6、专利权减值准备,贷,0170302,非专利技术减值准备,贷,0170303,商标权减值准备,贷,0170304,著作权减值准备,贷,0170305,土地使用权减值准备,贷,01711,商誉,借,01801,长期待摊费用,借,01811,递延所得税资产,借,01901,待处理财产损溢,借,1190101,待处理流动资产损溢,借,0190102,待处理固定资产损溢,借,02001,短期借款,贷,02101,交易性金融负债,贷,02201,应付票据,贷,02202,应付账款,贷,1220201,确认应付帐款,贷,0220202,暂估应付帐款,贷,02203,预收账款,贷,02211,应付职工薪酬,贷

7、,1221101,工资,贷,0221102,职工福利,贷,0221103,社会保险费,贷,0221104,住房公积金,贷,0221105,工会经费,贷,0221106,职工教育经费,贷,0221107,非货币性福利,贷,0221108,辞退福利,贷,0221109,股份支付,贷,02221,应交税费,贷,1222101,应交增值税,贷,122210101,进项税额,贷,022210102,已交税金,贷,022210103,转出未交增值税,贷,022210104,减免税款,贷,022210105,出口抵减内销产品应纳,贷,022210106,销项税额,贷,022210107,出口退税,贷,022

8、210108,进项税额转出,贷,022210109,转出多交增值税,贷,0222102,应交营业税,贷,0222103,应交消费税,贷,0222104,应交资源税,贷,0222105,应交所得税,贷,0222106,应交土地增值税,贷,0222107,应交城市维护建设税,贷,0222108,应交房产税,贷,0222109,应交土地使用税,贷,0222110,应交车船使用税,贷,0222111,应交个人所得税,贷,0222112,未交增值税,贷,0222113,教育费附加,贷,0222114,矿产资源补偿费,贷,02231,应付利息,贷,02232,应付股利,贷,02241,其他应付款,贷,02

9、314,受托代销商品款,贷,02401,递延收益,贷,02501,长期借款,贷,1250101,本金,贷,0250102,利息调整,贷,02502,应付债券,贷,1250201,债券面值,贷,0250202,利息调整,贷,0250203,应计利息,贷,02701,长期应付款,贷,02711,专项应付款,贷,02801,预计负债,贷,02901,递延所得税负债,贷,04001,实收资本(或股本),贷,04002,资本公积,贷,1400201,资本(或股本)溢价,贷,0400202,接受捐赠非现金资产准,贷,0400203,接受现金捐赠,贷,0400204,股权投资准备,贷,0400205,拨款转

10、入,贷,0400206,外币资本折算差额,贷,0400207,其他资本公积,贷,0400208,转增资本或(股本),贷,04101,盈余公积,贷,1410101,法定盈余公积,贷,0410102,任意盈余公积,贷,0410103,法定公益金,贷,0410104,储备基金,贷,0410105,企业发展基金,贷,0410106,利润归还投资,贷,04103,本年利润,贷,04104,利润分配,贷,1410401,其他转入,贷,0410402,提取法定盈余公积,贷,0410403,提取法定公益金,贷,0410404,提取储备基金,贷,0410405,提取企业发展基金,贷,0410406,提取职工奖励

11、及福利基,贷,0410407,利润归还投资,贷,0410408,应付优先股股利,贷,0410409,提取任意盈余公积,贷,0410410,应付普通股股利,贷,0410411,转作资本(或股本)的普,贷,0410415,未分配利润,贷,04201,库存股,借,05001,生产成本,借,1500101,基本生产成本,借,0500102,辅助生产成本,借,05101,制造费用,借,05201,劳务成本,借,05301,研发支出,借,05401,工程施工,借,05402,工程结算,借,05403,机械作业,借,06001,主营业务收入,贷,06051,其他业务收入,贷,06101,公允价值变动损益,贷,