股份制企业会计科目表（Accounting table of joint stock enterprise）.doc

股份制企业会计科目表（Accounting table of joint stock enterprise） 1 asset class 131001 2 liabilities class 011001 3 owners equity 011001 4 cost class 151001 5 profit and loss 051001 1001 cash 11 XJ 100110 cash 1001 1002 bank deposits 11 YXCK 100210 bank deposits 1001 1009 other monetary funds 11 QTHBZJ 100911 other monetary funds 1001 100901 other monetary funds - foreign deposits 11 WBCK 100920 foreign deposits 1001 100902 other monetary funds - bank notes 11, YXBP 100920, bank notes 1001 100903 other monetary funds - bank draft 11 YXHP 100920 bank draft 1001 100904 other monetary funds credit card 11 XYK 100920 credit card 1001 100905 other monetary funds - L / C, margin 11, XYZBZJ 100920, L / C, margin 1001 100906 other monetary funds - deposit out investment 11 CCTZK 100920 deposit investment 1001 1101 short term investment 11 DQTZ 110111 short term investment 1001 110101 short term investments - stock 11 GP 110120 stock 1001 110102 short term investments - Bonds 11 ZQ 110120 bonds 1001 110103 short term investments - Fund 11 JJ 110120 fund 1001 110110 short term investments - other 11, QT 110120, others 1001 1102 short term investment depreciation provision 10 DQTZDJZB 110210 short term investment depreciation provision 1001 1111 notes receivable 11 YSPJ 111110 notes receivable 1001 1121 dividends receivable 11 YSGL 112110 dividends receivable 1001 1122 interest receivable 11 YSLX 112210 interest receivable 1001 1131 accounts receivable 11 YSZK 113110 accounts receivable 1001 1133 other receivables 11 QTYSK 113310 other receivable 1001 1141 bad debt ready 10 HZZB 114110 bad debt ready 1001 1151 prepayments 11 YFZK 115110 prepayments 1001 1161 subsidy receivable 11 YSBTK 116110 receivable subsidy 1001 1201 material purchasing 11 WZCG 120110 material purchasing 1001 1211 raw materials 11 YCL 121110 raw materials 1001 1221 packing 11 BZW 122110 packing 1001 1231 low value consumable 11 DZYHP 123110 low value consumable 1001 1232 material cost variance 11 CLCBCY 123210 materi