会计科目分类问题

2025-01-31 11:51:41
推荐回答(5个)
回答1:

上述分类是按照一般工业会计的科目设置的,象其他行业的科目都有自己专门的设置,可以参照各行业的会计制度来执行,而不能根据习惯定义.设置帐本一般有:成本费用帐、往来帐、固定资产分类帐、现金银行帐等。而不是按照上述科目进行分类的。一般会计操作都是按照制度法规执行的,但在操作过程中可以打擦边球的,具体问题具体分析。俗话说,书是死的,人是活的就是这个意思拉。
自己的见解,希望对你有所帮助

回答2:

什么是会计科目分类

回答3:

你所提供的分类是工业企业的,商业企业的收入是商品销售收入,各企业通用的是主营业务收入.当然其他科目也有不同,但是我国的会计制度规定,一级科目必须使用国家统一的,二级以下可以自己酌情制定.

回答4:

成本类科目:
117
生产成本
118
制造费用
119
劳务成本
120
研发支出(新增)
121
工程施工
(建造承包商专用
新增)
122
工程结算
(建造承包商专用
新增)
123
机械作业
(建造承包商专用
新增)
损益类科目:
124
主营业务收入
129
其他业务收入
131
公允价值变动损益(新增)
132
投资收益
136
营业外收入
137
主营业务成本
138
其他业务支出
139
营业税金及附加
149
销售费用(更名)
150
管理费用
151
财务费用
152
勘探费用
(新增)
153
资产减值损失
(新增)
154
营业外支出
155
所得税费用(更名)
156
以前年度损益调整
我觉得可以这么理解:成本类是生产劳务过程进行当中的发生的成本费用,损益类是销售和日常管理过程产生的收入、成本和费用

回答5:

这些应该是制造业企业的常用会计科目,我看的一本书上还有些和上面不一样的。
会计科目通常由国家统一规定,是各单位设置账户、处理账务所必须遵循的依据。
账户是对会计要素的在分类,作为连续、系统地记录会计对象的账户,就相应地设置成六大类:资产类账户、负债类账户、所有者权益类账户、收入类账户、费用类账户、利润类账户。
关于会计操作。。。不清楚呢。。。还没操作过。。。

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