会计科目汇总表

会计科目 “借方”或“贷方”的记忆方法分2大类：1、资产类、成本类（生产成本、制造费用）、损益类中的“损”类科目（营业成本、营业费用、营业税金、管理费用、所得税）借方表示增加，贷方表示减少！2、负债类、所有者权益类、损益类中的“益”类科目（营业收入、营业外收入）借方表示减少，贷方表示增加！账户的余额一般在其增加方。

需掌握教材37页会计科目表基础会计学中所涉及到的5大类结转1、购进业务中，结转已验收入库的实际成本。

借：原材料贷：物资采购2、结转/归集分配制造费用。

借：生产成本贷：制造费用（间接费用归集完毕）3、结转产品的生产成本。

即：完工产品转为库存商品/产成品借：库存商品/产成品（产品入库）贷：生产成本4、结转库存商品的成本。

即：产品卖掉进入销售环节，产品的成本应当从库存商品结转到“营业成本”。

借：营业成本贷：库存商品5、结转损益。

即：结转到“本年利润”（所有者权益类）科目中，损益类账户期末无余额。

本年利润用来核算出企业当期实现的利润。

因为收入-费用=利润，所以核算利润的时候，要通过2大类的分录结转，才能得出最终的利润数。

1）要结转“益”类（收入类）的科目。

“益”类的科目属于利润的增加项，比如：营业收入、营业外收入，结转时都结转到“本年利润”的贷方。

借：“益”类的科目（营业收入、营业外收入等）贷：本年利润（贷方表增加数，可以理解为收入使得利润增加）2）要结转“损”类（费用类）的科目。

“损”类的科目属于利润的减少项，比如：营业费用、营业税金，营业成本、管理费用、所得税等，结转时都结转到“本年利润”的借方。

借：本年利润（借方表减少数，可以理解为费用使得利润减少）贷：“损”类的科目（管理费用、营业费用、营业外支出等）3）通过前2步本年利润借贷方的比较，能看出企业是盈利还是亏损，如果是贷方大于借方说明企业是盈利，反之亏损。

利润分配：用来反映企业利润分配总额或亏损弥补总额，即年末把“本年利润”账户余额结转到“利润分配”中，结转后本年利润账户无余额。

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科目汇总表(重定向自会计科目表)科目汇总表（chart of accounts）目录[隐藏]∙ 1 什么是科目汇总表∙ 2 科目汇总表的编制∙ 3 记账凭证汇总表和科目汇总表的区别∙ 4 什么是科目汇总表账务处理程序∙ 5 科目汇总表账务处理程序的特点∙ 6 科目汇总表帐务处理程序的核算步骤∙7 编制科目汇总表应注意的问题∙8 科目汇总表帐务处理程序的优缺点及适用范围∙9 相关条目[编辑]什么是科目汇总表科目汇总表亦称…记账凭证汇总表”。

定期对全部记账凭证进行汇总，按各个会计科目列示其借方发生额和贷方发生额的一种汇总凭证。

依据借贷记账法的基本原理，科目汇总表中各个会计科目的借方发生额合计与贷方发生额合计应该相等，因此，科目汇总表具有试算平衡的作用。

科目汇总表是科目汇总表核算形式下总分类账登记的依据。

[编辑]科目汇总表的编制科目汇总表的编制是科目汇总表核算程序的一项重要工作，它是根据一定时期内的全部记账凭证，按科目作为归类标志进行编制的。

其编制过程和方法如下：首先，将汇总期内各项经济业务所涉及的会计科目填制在“会计科目”栏。

为了便于登记总分类账，会计科目的排列顺序应与总分类账上的会计科目的顺序一致；然后，根据汇总期内的全部记账凭证，按会计科目分别加总借方发生额和贷方发生额，并将其填列在相应会计科目行的“借方金额”和“贷方金额”栏；最后，将汇总完毕的所有会计科目的借方发生额和贷方发生额汇总，进行发生额的试算平衡。

科目汇总表编制的时间，应根据经济业务量的多少而定，可选择3天、5天、10天、15天或1个月。

[编辑]记账凭证汇总表和科目汇总表的区别两者的概念与主要区别：汇总记帐凭证是指根据许多同类的记帐凭证按账户名称定期加以汇总而重新编制的记帐凭证，目的是简化登记总分类账的手续。

汇总记帐凭证按反映的经济业务内容分类，又可分为汇总收款凭证、汇总付款凭证和汇总转帐凭证三类。

科目汇总表把每个月做的记帐凭证全部汇总，然后，根据科目汇总表登记总帐。

所有会计科目汇总表顺序号编号会计科目名称会计科目适用范围一、资产类库存现金 1 1001银行存款 2 1002存放中央银行款项银行专用 3 1003存放同业银行专用 4 1011其它货币基金 5 1015结算备付金证券专用 6 1021存出保证金金融共用 7 1031拆出资金金融共用 8 1051交易性金融资产 9 1101买入返售金融资产金融共用 10 1111应收票据 11 1121应收帐款 12 1122预付帐款 13 1123应收股利 14 1131应收利息 15 1132应收保护储金保险专用 16 1211times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 应收代位追偿款保险专用 17 1221应收分保帐款保险专用 18 1222应收分保未到期责任保险专用 19 1223 准备金应收分保保险责任准保险专用 20 1224 备金其它应收款 21 1231 坏帐准备 22 1241 贴现资产银行专用 23 1251贷款银行和保险共用 24 1301贷款损失准备银行和保险共用 25 1302代理兑付证券银行和保险共用 26 1311代理业务资产 27 1321 材料采购 28 1401 在途物资 29 1402 原材料 301403 材料成本差异 31 1404 库存商品 32 1406 发出商品 33 1407 商品进销差价34 1410times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 委托加工物资 35 1411 包装物及低值易耗品 36 1412 消耗性物物资产农业专用 37 1421周转材料建造承包商专用 38 1431贵金属银行专用 39 1441抵债资产金融共用 40 1442损余物资保险专用 41 1451存货跌价准备 42 1461 待摊费用 43 1501 独立帐户资产保险专用 44 1511 持有至到期投资 45 1521 持有至到期投资减值46 1522 准备可供出售金融资产 47 1523 长期股权投资 48 1524 长期股权投资减值准49 1525 备投资性房地产 50 1526 长期应收款 51 1531 未实现融资收益 52 1541times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in GuideXia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the存出资本保证金保险专用 53 1551固定资产 54 1601 累计折旧 55 1602 固定资产减值准备 56 1603 在建工程57 1604 工程物资 58 1605 固定资产清理 59 1606 融资租赁资产租赁专用 60 1611未担保余值租赁专用 61 1612生产性生物资产农业专用 62 1621生产性生物资产累计农业专用 63 1622 折旧公益性生物资产农业专用 64 1623油气资产石油天然气开采专用 65 1631累计折耗石油天然气开采专用 66 1632无形资产 67 1701 累计摊销 68 1702 无形资产减值准备 69 1703 商誉 70 1711times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according totrainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 长期待摊费用 71 1801 递延所得资产 72 1811 待处理财产损益 73 1901二、负债类短期借款 74 2001 存入保证金金融共用 75 2002拆入资金金融共用 76 2003向中央银行借款银行专用 77 2004同业存放银行专用 78 2011吸收存款银行专用 79 2012贴现负债银行专用 80 2021交易性金融负债 81 2101 专出回购金融资产款金融共用 82 2111应付票据 83 2201 应付帐款 84 2202 预收帐款 85 2205 应付职工薪酬 86 2211 应交税费 87 2221times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3)suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 应付股利 88 2231 应付利息 89 2232 其他应付款 90 2241 应付保户红利保险专用 91 2251应付分保帐款保险专用 92 2261代理买卖证券款证券专用 93 2311代理承销证券款证券和银行共用 94 2312代理兑付证券款证券和银行共用 95 2313代理业务负债 96 2314 预提费用 97 2401 预计负债 98 2411 递延收益 99 2501 长期借款 100 2601 长期债券 101 2602 未到期责任准备金保险专用 102 2701保险责任准备金保险专用 103 2702保户储金保险专用 104 2711独立帐户负债保险专用 105 2721times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flowperfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 长期应付款 106 2801未确认融资费用 107 2802专项应付款 108 2811递延所得税负债 109 2901 三、共同类清算资金往来银行专用 110 3001外汇买卖金融共用 111 3002衍生工具 112 3101套期工具 113 3201被套期项目 114 3202 四、所有者权益类实收资本 115 4001资本公积 116 4002盈余公积 117 4101一般风险准备金融共用 118 4102本年利润 119 4103利润分配 120 4104库存股 121 4201 五、成本类times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging society of knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications.2. basic requirements (1) intervention (3 months) be familiar with the 生产成本 122 500 制造费用 123 5101 劳务成本 124 5201 研发支出 125 5301 工程施工建造承包商专用 126 5401工程结算建造承包商专用 127 5402机械作业建造承包商专用 128 5403六、损益类主营业务收入 129 6001 利息收入金融共用 130 6011手续费收入金融共用 131 6021保费收入保险专用 132 6031分保费收入保险专用 133 6032租赁收入租赁专用 135 6041其他业务收入 135 6051 汇兑损益金融专用 136 6061公允价值变动损益 137 6101 投资收益 138 6111times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, whichcovered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 摊回保险责任准备金保险专用 139 6201摊回赔付支出保险专用 140 6202摊回分保费用保险专用 141 6203营业外收入 142 6301 主营业务成本 143 6401 其它业务支出 144 6402 营业税金及附加 145 6405 利息支出金融共用 146 6411手续费支出金融共用 147 6421提取未到期责任准备保险专用 148 6501 金撮保险责任准备金保险专用 149 6502赔付支出保险专用 150 6511保户红利支出保险专用 151 6521退保金保险专用 152 6531分出保费保险专用 153 6541分保费用 154 6542 销售费用 155 6601 管理费用 156 6602times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicit like prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: thenumber of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, which covered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the 财务费用 157 6603勘探费用 158 6604资产减值损失 159 6701营业外支出 160 6711所得税 161 6801以前年度损益调整 162 6901times participation 131I treatment hyperthyroidism calculation dose participate in body outside analysis experiment (best put from) in Guide Xia participate in SPECT operation thyroid explicit like prepared, and collection, and report 5 times 5 times 10 times 5 cases bone explicitlike prepared, and collection, and report 5 cases static myocardial explicit like prepared , Collection, reporting 2 cancer FDG Imaging preparation, acquisition, reported 5 cases of pulmonary perfusion Imaging prepare, collect and report 2 cases of cerebral blood flow perfusion image preparation, acquisition, reported 2 cases of note: the number of prescribed diseases and can be adjusted depending on location and the hospital, but the total number and number of disease should not be reduced. (B) the 13th to 24th month (second phase) according to trainees and training base for clinical circumstances, arrangements to continue in our rotation or to the relevant clinical Department rotation.1. training objective: (1) expand the scope of medical imaging societyof knowledge, familiar with knowledge related to the field of medical imaging and clinical clear medical imaging in the clinical diagnosis value and limit. Understand the routine procedures and contents of these professional groups; (2) in the master on the basis of expertise, familiarity with medical imaging in the diagnosis of common clinical manifestations (symptoms, signs, and laboratory tests), they clearly value in diagnosis and differential diagnosis of these lesions. (3) suitable for imaging interventional therapy and nuclear medicine in the treatment of a variety of clinical manifestations of the disease, whichcovered a variety of treatment methods and applications. 2. basic requirements (1) intervention (3 months) be familiar with the。