推荐回答(2个)
不是全部的会计科目都能用。我选了下,觉得设以下科目即可:
一、 资产类
1 1001 库存现金
2 1002 银行存款
12 1122 应收账款
13 1123 预付账款
21 1231 其他应收款
22 1241 坏账准备
28 1401 材料采购
32 1406 库存商品
36 1412 包装物及低值易耗品
42 1461 存货跌价准备
54 1601 固定资产
55 1602 累计折旧
559 1606 固定资产清理
68 1702 累计摊销
71 1801 长期待摊费用
二、负债类
74 2001 短期借款
84 2202 应付账款
85 2205 预收账款
86 2211 应付职工薪酬
87 2221 应交税费
90 2241 其他应付款
四、所有者权益类
115 4001 实收资本
116 4002 资本公积
117 4101 盈余公积
119 4103 本年利润
120 4104 利润分配
六、损益类
129 6001 主营业务收入
135 6051 其他业务收入
142 6301 营业外收入
143 6401 主营业务成本
144 6402 其他业务支出
145 6405 营业税金及附加
155 6601 销售费用
156 6602 管理费用
157 6603 财务费用
160 6711 营业外支出
161 6801 所得税
162 6901 以前年度损益调整
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