功能表單
 
ALLK全方位管理手冊
 
ALLKe教戰手冊 全螢幕[PDF]
7 財務(傳票票據預算資產損益)綜合應用 7-1-1 會計科目的分類及明細 7-1-2 傳票的建立

會計科目的分類及明細

7-1-1 會計科目的分類及明細

  請先建立好正確的〔會計科目內容〕
This image link from http://allk.com.tw/download/allk_book/acc_003.JPG

  一般常用〔會計科目的分類〕
編號    名稱    英文名稱
11    速動資產    Quick Assets
12    流動資產    Currete Assets
14    基金及長期投資    Funds,Long-Term Inve
15    固定資產    Fixed Assets & Plant
16    遞耗資產    Depletable Assets
17    無形資產    Intangible Assets
18    其它資產    Other Assets
21    流動負債(速動)    Quick Liabilities
22    流動負債    Current Liabilities
25    長期負債    Long-Term Liabilitie
28    其它負債    Other Liabilities
31    股本    Capital Stock
32    資本公積    Retained Earnings
33    保留盈餘    Retained Earnings
41    營業收入    Operating Revenue
42    勞務收入    Service Revenue
43    業務收入    Business Revenue
46    其它營業收入    Other Operating Reve
51    營業成本    Cost of goods Sold
52    進貨    Purchases
53    製造成本    Cost Of Manufacturin
54    人工成本    Labor Costs
55    製造費用    Manufacturing Overhe
56    勞務成本    Service Costs
57    業務成本    Business Costs
59    其它營業成本    Other Operating Cost
61    推銷費用    Selling Expenses
62    管理及總務費用    Administrative Expenses
71    營業外收入    Non-Operating income
73    營業外費用    Non-Operating Expenses
81    所得稅    Income Taxes
91    停業損益    Discountinued Operation
92    非常損益    Extraordinary items

  一般常用〔會計科目的明細〕
編號    名稱    英文名稱
1101000    現金    Cash on hand
1102000    零用金    Cash in Banks
1102120    銀行存款─運通﹝乙﹞    Cash in Banks
1102200    銀行存款─第一銀行    Cash in Banks
1102300    銀行存款─華南銀行    Cash in Banks
1102400    銀行存款─彰化銀行    Cash in Banks
1102500    銀行存款─華僑銀行    Cash in Banks
1130000    應收信用卡    CreditCard Receivable
1141000    應收票據    Notes Receivable
1142000    貼現應收票據    Notes receivable discounted
1144000    應收帳款    Accounts Receivable
1144999    應收帳款-其它    Accounts Receivable
1145000    備抵呆帳-應收帳款    Allowance for bad debts
1148000    應收退稅款    Tax refunds receivable
1149000    留抵稅額    Tax retained
1178000    其他應收款    Other receivables
1179000    備抵呆帳-其他應收款    Allowance for bad debts
1201000    商品存貨    Merchandise Inventories
1205000    在途商品    Goods in transit
1211000    製成品    Finished Goods
1216000    副產品    By-Products
1218000    半成品    Semi-finishe Goods
1220000    在製品    Goods in Process
1226000    原料    Raw Materials
1227000    物料    Supplies
1228000    燃料    Fuels
1229000    在途材料    Materials in transit
1231000    寄銷品    Goods consignment-out
1232000    備低存貨跌價損失    Allowance for market decline
1251000    預付貨款    Advance payments to suppliers
1252000    用品盤存    Office supplies on hand
1253000    預付費用    Prepaid expenses
1255000    預付購料款    Prepaid Purchases
1257000    預付稅款    Prepaid taxes
1259000    其他預付款    Other Prepayments
1281000    進項稅額    Input Tax
1289000    其他流動資產    Other current assets
1401000    償債基金    Sinking Funds
1402000    職工福利基金    Employee welfare funds
1403000    改良及擴充基金    Expansion Funds
1404000    退休基金    Retirement Funds
1429000    其他基金    Other Funds
1441000    長期股權投資    Investments in Stocks
1442000    備抵長期投資損失    Allowance for Loss
1444000    長期債券投資    Long-term Investments in Bonds
1457000    其他長期投資    Other long-term Investments
1461000    長期應收票據    Long-term Notes Receivable
1463000    備抵呆帳-長期應收款    Allowance for bad debts
1464000    長期應收款    Long-term receivables
1465000    備抵呆帳-長期應收款    Allowance for bad debts
1501000    土地    Land
1511000    土地改良物    Land Improvements
1512000    累計折舊-土地改良物    Accumulated Depreciation
1521000    房屋及建築    Buildings & Structures
1522000    累計折舊-房屋及建築    Accumulated Depreciation
1531000    機械設備    Machinery & Equipment
1532000    累計折舊-機械設備    Accumulated Depreciation
1536000    儀器設備    Instrument Equipment
1537000    累計折舊-儀器設備    Accumulated Depreciation
1538000    試驗設備    Testing Equipment
1539000    累計折舊-試驗設備    Accumulated Depreciation
1541000    交通及運輸設備    Transportation Facilities
1542000    累計折舊-交通及運輸    Accumulated Depreciation
1551000    其他設備    Other Equipment
1552000    累計折舊-其他設備    Accumulated Depreciation
1571000    未完工程    Construction work in progress
1578000    預付購置設備款    Advance payments on Equipment
1591000    租賃資產    Leased Assets
1592000    累計折舊-租賃資產    Accumulated Depreciation
1603000    天然資源    Natural Resources
1604000    累計折耗-天然資源    Accumulated Depletion
1701000    商標權    Trademarks
1702000    專利權    Patents
1703000    特許權    Franchises
1704000    著作權    Copyrights
1705000    典權權益    Dien
1707000    商譽    Goodwill
1709000    租賃權益    Leasehold
1801000    閒置資產    Idle Assets
1802000    累計折舊-閒置資產    Accumulated Depreciation
1808000    其他非營業資產    Other non-operating Assets
1809000    累計折舊-非營業資產    Accumulated Depreciation
1821000    存出保證金    Guarantee deposits paid
1822000    催收款項    Accounts Receivable overdue
1823000    備抵呆帳-催收款項    Allowance for bad debts
1824000    代付款    Payments for others
1825000    暫付款    Clearing Accounts
1827000    內部往來    Inter-office accounts
1829000    其他什項資產    Other miscellaneous assets
1841000    開辦費    Organization costs
1845000    技術合作費    Technical cooperation
1847000    遞延兌換損失    Deferred exchange losses
1848000    買賣遠匯折價    Discount on forward exchange
1851000    債券發行費用    Bond issuance expenses
1853000    遞延所得稅    Deferred income tax
1854000    權利金    Royalties
1855000    電腦軟體開發費    Software developing expenses
1859000    其他遞延費用    Other deferred charges
1863000    保管品    Property under custody
1864000    保證品    Guarantee effects
1873000    應收保證票據    Guarantee notes
1874000    存出保證票據    Certified notes
1885000    承銷品    Goods consignment-in
2101000    銀行透支    Bank Overdrafts
2102000    銀行借款    Loans from banks
2103000    應付商業本票    Commercial papers payable
2104000    應付商業本票折價    Discount on commercial papers
2109000    其他短期借款    Other short-term loans
2130000    應付信用卡    CreditCard Payable
2141000    應付票據    Notes Payable
2144000    應付帳款    Accounts Payable
2144999    應付帳款-其它    Accounts Payable
2147000    應付費用    Accrued Expenses
2148000    應付所得稅    Income taxes payable
2149000    應付其他稅捐    Other taxes payable
2150000    暫估應付機料款    Estimated procurements payable
2154000    應付股利    Dividends payable
2155000    應付薪資    Payrolls payable
2156000    應付獎金    Bonuses payable
2173000    應收遠匯款-外幣    Forward exchanges receivable
2175000    應付遠匯款-外幣    Forward exchanges payable
2176000    應收出售遠匯款    Sold forward exchange receive
2178000    其他應付款    Other payables
2208000    暫估款項    Estimated Fees
2208100    暫估款項─運費    Estimated Fees - Delievry
2208200    暫估款項─保險費    Estimated Fees - Insurance
2208300    暫估款項─進口稅捐    Estimated Fees - Taxes
2208400    暫估款項─其它費用    Estimated Fees - Misc.
2251000    預收貨款    Advance from customers
2253000    預收收入    Revenue received in advance
2259000    其他預收款    Other accounts in advance
2281000    銷項稅額    Output tax
2289000    其他流動負債    Other current liabilities
2501000    應付公司債券    Bonds Payable
2502000    應付債券溢價    Premium on bonds payable
2503000    應付債券折價    Discount on bonds payable
2504000    長期借款    Long-term loans payable
2505000    長期應付款    Long-term payables
2506000    應付分期帳款    Installments payable
2509000    應付租賃負債    Liability under capital lease
2519000    其他長期負債    Other long-term liabilities
2804000    兌換損失準備    Provision for exchange loss
2807000    外銷損失準備    Reserve for export loss
2818000    退休及離職金準備    Reserve for retirement
2821000    存入保證金    Guarantee deposits received
2823000    土地增值稅負債    Tax on increment of land
2824000    代收款    Collections for others
2825000    暫收款    Clearing accounts
2827000    內部往來    Inter-office accounts
2829000    其他什項負債    Other miscellaneous liability
2838000    遞延應付所得稅    Deferred income tax liability
2839000    遞延所得稅抵減    Deferred income tax credit
2847000    遞延兌換利益    Deferred exchange gains
2848000    買賣遠匯溢價    Premium on forward exchange
2849000    其他遞延收入    Other deferred revenue
2863000    應付保管品    Custody properties payable
2864000    存入保證品    Guarantee effects received
2873000    存入保證票據    Guarantee notes received
2874000    應付保證票據    Commitments on guarantee notes
2885000    應付承銷款    Consignment goods payable
3101000    股本    Capital Stock
3109000    預收股本    Capital received in advance
3201000    股本溢價    Premium on capital stock
3203000    土地重估增值準備    Appraisal increase of land
3204000    固定資產漲價補償準備    Provision for depreciation
3205000    資產增值準備    Appraisal increase of assets
3209000    其他資本公積    Other capital surplus
3301000    法定公積    Legal surplus
3302000    特別公積    Other retained earnings
3311000    累積盈虧    Accumulated earnings (loss)
3317000    前期損益調整    Prior period adjustments
3318000    前期損益    Prior Period Income
3319000    本期損益    Income summary
4101000    銷貨收入    Sales Revenue
4102000    銷貨退回    Sales Returns
4103000    銷貨折讓    Sales Allowances
4203000    加工收入    Revenue from reprocessing
4205000    勞務收入    Service revenue
4301000    業務收入    Business revenue
4302000    業務折讓    Business revenue allowance
4609000    其他營業收入    Other operating revenue
5101000    銷貨成本    Cost of goods sold
5201000    進貨    Purchases
5203000    進貨退出    Purchase Returns
5204000    進貨折讓    Purchase Allowances
5301000    進料    Material purchases
5303000    進料退出    Material purchase allowances
5304000    進料折讓    Material purchase allowances
5401000    直接人工    Direct labor
5500000    製造費用    Manufacturing overhead
5605000    勞務成本    Service costs
5701000    業務成本    Business costs
5901000    其他營業成本    Other operating costs
6100000    推銷費用    Selling expenses
6200000    管理及總務費用    Administrative expenses
6201000    薪資費用    Salaries & wages
6202000    租金費用    Rent expense
6203000    文具用品    Stationery & printing
6204000    旅費    Travelling expenses
6205000    運費    Transportation expenses
6206000    郵電費    Postage, Telegram & telephone
6207000    修繕費    Repair & maintenance
6208000    廣告費    Advertising
6209000    水電費    Utilities
6210000    保險費    Insurance premiums
6211000    交際費    Entertainment
6212000    捐贈    Donations
6213000    稅捐    Taxes & fees
6214000    呆帳損失    Bad debt expenses
6215000    折舊及折耗    Depreciation & Depletion
6216000    各項攤銷    Amortizations
6218000    伙食費    Meal expenses
6219000    職工福利    Employee welfare
6220000    研究實驗費    Research & experiment
6221000    佣金    Commissions
6222000    職業訓練費    Vocational training expenses
6223000    勞務費    Professional service
6224000    燃料費    Fuels
6225000    團體會費    Membership dues
6226000    書報雜誌    Book,newspapers & magazines
6227000    權利金    Royalties
6228000    印刷費    Printing expense
6230000    手續費    Procedural expenses
6236000    搬運費    Moving expenses
6237000    會議費    Meeting expenses
6238000    出口費用    Export expenses
6239000    關稅費    
6240000    包裝費    
6241000    快遞費    
6242000    組裝費    
6242001    組合費    
6243000    服務費    
6244000    改裝費    
6245000    加工費    
6249000    其他費用    Miscellaneous expenses
7101000    利息收入    Interest Income
7102000    兌換利益    Exchange gains
7103000    租賃收入    Rent income
7104000    佣金收入    Commission Income
7105000    投資利益    Gain on investments
7111000    財產交易利益    Gain on disposal of assets
7112000    盤存盈餘    Gain on physical inventory
7119000    權利金收入    Royalty income
7121000    出售下腳及廢料收入    Income from sales of wastes
7122000    賠償收入    Indemnity income
7124000    政府補助收入    Government subsidies
7129000    什項收入    Miscellaneous income
7301000    利息費用    Interest expenses
7302000    兌換損失    Exchange losses
7303000    災害損失    Loss on calamity
7305000    投資損失    Loss on investments
7311000    財產交易損失    Loss on disposal of assets
7312000    盤存損失    Loss on physical inventory
7314000    賠償損失    Indemnity loss
7315000    存貨跌價損失    Loss on market decline
7321000    外銷損失    Export losses
7322000    停工損失    Shut-down loss
7327000    出售材料損失    Loss from sales of material
7328000    有價證券跌價損失    Loss on market decline
7329000    什項支出    Miscellaneous expenditures
8101000    所得稅費用    Income tax expense
9101000    停業前營業損益    Income or loss from D.O.
9111000    停業後處分損益    Gain or loss on disposal D.O.
9201000    非常損益    Extraordinary items


7 財務(傳票票據預算資產損益)綜合應用 7-1-1 會計科目的分類及明細 7-1-2 傳票的建立
Last modified:2008-10-06 23:35:12 by arthur
ALLK全方位管理