会计科目查询
全面查询会计科目编号、名称及适用范围，涵盖六大会计要素类别，提升财务工作效率与准确性。
绿色工具
{
"columns": [
{
"id": "code",
"header": "编号",
"accessorKey": "code"
},
{
"id": "name",
"header": "会计科目名称",
"accessorKey": "name"
},
{
"id": "scope",
"header": "适用范围",
"accessorKey": "scope"
},
{
"id": "category",
"header": "分类",
"accessorKey": "category"
}
],
"data": [
{
"code": "1001",
"name": "库存现金",
"scope": "",
"category": "资产类"
},
{
"code": "1002",
"name": "银行存款",
"scope": "",
"category": "资产类"
},
{
"code": "1003",
"name": "存放中央银行款项",
"scope": "银行专用",
"category": "资产类"
},
{
"code": "1011",
"name": "存放同业",
"scope": "银行专用",
"category": "资产类"
},
{
"code": "1015",
"name": "其它货币基金",
"scope": "",
"category": "资产类"
},
{
"code": "1021",
"name": "结算备付金",
"scope": "证券专用",
"category": "资产类"
},
{
"code": "1031",
"name": "存出保证金",
"scope": "金融共用",
"category": "资产类"
},
{
"code": "1051",
"name": "拆出资金",
"scope": "金融共用",
"category": "资产类"
},
{
"code": "1101",
"name": "交易性金融资产",
"scope": "",
"category": "资产类"
},
{
"code": "1111",
"name": "买入返售金融资产",
"scope": "金融共用",
"category": "资产类"
},
{
"code": "1121",
"name": "应收票据",
"scope": "",
"category": "资产类"
},
{
"code": "1122",
"name": "应收帐款",
"scope": "",
"category": "资产类"
},
{
"code": "1123",
"name": "预付帐款",
"scope": "",
"category": "资产类"
},
{
"code": "1131",
"name": "应收股利",
"scope": "",
"category": "资产类"
},
{
"code": "1132",
"name": "应收利息",
"scope": "",
"category": "资产类"
},
{
"code": "1211",
"name": "应收保护储金",
"scope": "保险专用",
"category": "资产类"
},
{
"code": "1221",
"name": "应收代位追偿款",
"scope": "保险专用",
"category": "资产类"
},
{
"code": "1222",
"name": "应收分保帐款",
"scope": "保险专用",
"category": "资产类"
},
{
"code": "1223",
"name": "应收分保未到期责任准备金",
"scope": "保险专用",
"category": "资产类"
},
{
"code": "1224",
"name": "应收分保保险责任准备金",
"scope": "保险专用",
"category": "资产类"
},
{
"code": "1231",
"name": "其它应收款",
"scope": "",
"category": "资产类"
},
{
"code": "1241",
"name": "坏帐准备",
"scope": "",
"category": "资产类"
},
{
"code": "1251",
"name": "贴现资产",
"scope": "银行专用",
"category": "资产类"
},
{
"code": "1301",
"name": "贷款",
"scope": "银行和保险共用",
"category": "资产类"
},
{
"code": "1302",
"name": "贷款损失准备",
"scope": "银行和保险共用",
"category": "资产类"
},
{
"code": "1311",
"name": "代理兑付证券",
"scope": "银行和保险共用",
"category": "资产类"
},
{
"code": "1321",
"name": "代理业务资产",
"scope": "",
"category": "资产类"
},
{
"code": "1401",
"name": "材料采购",
"scope": "",
"category": "资产类"
},
{
"code": "1402",
"name": "在途物资",
"scope": "",
"category": "资产类"
},
{
"code": "1403",
"name": "原材料",
"scope": "",
"category": "资产类"
},
{
"code": "1404",
"name": "材料成本差异",
"scope": "",
"category": "资产类"
},
{
"code": "1406",
"name": "库存商品",
"scope": "",
"category": "资产类"
},
{
"code": "1407",
"name": "发出商品",
"scope": "",
"category": "资产类"
},
{
"code": "1410",
"name": "商品进销差价",
"scope": "",
"category": "资产类"
},
{
"code": "1411",
"name": "委托加工物资",
"scope": "",
"category": "资产类"
},
{
"code": "1412",
"name": "包装物及低值易耗品",
"scope": "",
"category": "资产类"
},
{
"code": "1421",
"name": "消耗性物物资产",
"scope": "农业专用",
"category": "资产类"
},
{
"code": "1431",
"name": "周转材料",
"scope": "建造承包商专用",
"category": "资产类"
},
{
"code": "1441",
"name": "贵金属",
"scope": "银行专用",
"category": "资产类"
},
{
"code": "1442",
"name": "抵债资产",
"scope": "金融共用",
"category": "资产类"
},
{
"code": "1451",
"name": "损余物资",
"scope": "保险专用",
"category": "资产类"
},
{
"code": "1461",
"name": "存货跌价准备",
"scope": "",
"category": "资产类"
},
{
"code": "1501",
"name": "待摊费用",
"scope": "",
"category": "资产类"
},
{
"code": "1511",
"name": "独立帐户资产",
"scope": "保险专用",
"category": "资产类"
},
{
"code": "1521",
"name": "持有至到期投资",
"scope": "",
"category": "资产类"
},
{
"code": "1522",
"name": "持有至到期投资减值准备",
"scope": "",
"category": "资产类"
},
{
"code": "1523",
"name": "可供出售金融资产",
"scope": "",
"category": "资产类"
},
{
"code": "1524",
"name": "长期股权投资",
"scope": "",
"category": "资产类"
},
{
"code": "1525",
"name": "长期股权投资减值准备",
"scope": "",
"category": "资产类"
},
{
"code": "1526",
"name": "投资性房地产",
"scope": "",
"category": "资产类"
},
{
"code": "1531",
"name": "长期应收款",
"scope": "",
"category": "资产类"
},
{
"code": "1541",
"name": "未实现融资收益",
"scope": "",
"category": "资产类"
},
{
"code": "1551",
"name": "存出资本保证金",
"scope": "保险专用",
"category": "资产类"
},
{
"code": "1601",
"name": "固定资产",
"scope": "",
"category": "资产类"
},
{
"code": "1602",
"name": "累计折旧",
"scope": "",
"category": "资产类"
},
{
"code": "1603",
"name": "固定资产减值准备",
"scope": "",
"category": "资产类"
},
{
"code": "1604",
"name": "在建工程",
"scope": "",
"category": "资产类"
},
{
"code": "1605",
"name": "工程物资",
"scope": "",
"category": "资产类"
},
{
"code": "1606",
"name": "固定资产清理",
"scope": "",
"category": "资产类"
},
{
"code": "1611",
"name": "融资租赁资产",
"scope": "租赁专用",
"category": "资产类"
},
{
"code": "1612",
"name": "未担保余值",
"scope": "租赁专用",
"category": "资产类"
},
{
"code": "1621",
"name": "生产性生物资产",
"scope": "农业专用",
"category": "资产类"
},
{
"code": "1622",
"name": "生产性生物资产累计折旧",
"scope": "农业专用",
"category": "资产类"
},
{
"code": "1623",
"name": "公益性生物资产",
"scope": "农业专用",
"category": "资产类"
},
{
"code": "1631",
"name": "油气资产",
"scope": "石油天然气开采专用",
"category": "资产类"
},
{
"code": "1632",
"name": "累计折耗",
"scope": "石油天然气开采专用",
"category": "资产类"
},
{
"code": "1701",
"name": "无形资产",
"scope": "",
"category": "资产类"
},
{
"code": "1702",
"name": "累计摊销",
"scope": "",
"category": "资产类"
},
{
"code": "1703",
"name": "无形资产减值准备",
"scope": "",
"category": "资产类"
},
{
"code": "1711",
"name": "商誉",
"scope": "",
"category": "资产类"
},
{
"code": "1801",
"name": "长期待摊费用",
"scope": "",
"category": "资产类"
},
{
"code": "1811",
"name": "递延所得资产",
"scope": "",
"category": "资产类"
},
{
"code": "1901",
"name": "待处理财产损益",
"scope": "",
"category": "资产类"
},
{
"code": "2001",
"name": "短期借款",
"scope": "",
"category": "负债类"
},
{
"code": "2002",
"name": "存入保证金",
"scope": "金融共用",
"category": "负债类"
},
{
"code": "2003",
"name": "拆入资金",
"scope": "金融共用",
"category": "负债类"
},
{
"code": "2004",
"name": "向中央银行借款",
"scope": "银行专用",
"category": "负债类"
},
{
"code": "2011",
"name": "同业存放",
"scope": "银行专用",
"category": "负债类"
},
{
"code": "2012",
"name": "吸收存款",
"scope": "银行专用",
"category": "负债类"
},
{
"code": "2021",
"name": "贴现负债",
"scope": "银行专用",
"category": "负债类"
},
{
"code": "2101",
"name": "交易性金融负债",
"scope": "",
"category": "负债类"
},
{
"code": "2111",
"name": "专出回购金融资产款",
"scope": "金融共用",
"category": "负债类"
},
{
"code": "2201",
"name": "应付票据",
"scope": "",
"category": "负债类"
},
{
"code": "2202",
"name": "应付帐款",
"scope": "",
"category": "负债类"
},
{
"code": "2205",
"name": "预收帐款",
"scope": "",
"category": "负债类"
},
{
"code": "2211",
"name": "应付职工薪酬",
"scope": "",
"category": "负债类"
},
{
"code": "2221",
"name": "应交税费",
"scope": "",
"category": "负债类"
},
{
"code": "2231",
"name": "应付股利",
"scope": "",
"category": "负债类"
},
{
"code": "2232",
"name": "应付利息",
"scope": "",
"category": "负债类"
},
{
"code": "2241",
"name": "其他应付款",
"scope": "",
"category": "负债类"
},
{
"code": "2251",
"name": "应付保户红利",
"scope": "保险专用",
"category": "负债类"
},
{
"code": "2261",
"name": "应付分保帐款",
"scope": "保险专用",
"category": "负债类"
},
{
"code": "2311",
"name": "代理买卖证券款",
"scope": "证券专用",
"category": "负债类"
},
{
"code": "2312",
"name": "代理承销证券款",
"scope": "证券和银行共用",
"category": "负债类"
},
{
"code": "2313",
"name": "代理兑付证券款",
"scope": "证券和银行共用",
"category": "负债类"
},
{
"code": "2314",
"name": "代理业务负债",
"scope": "",
"category": "负债类"
},
{
"code": "2401",
"name": "预提费用",
"scope": "",
"category": "负债类"
},
{
"code": "2411",
"name": "预计负债",
"scope": "",
"category": "负债类"
},
{
"code": "2501",
"name": "递延收益",
"scope": "",
"category": "负债类"
},
{
"code": "2601",
"name": "长期借款",
"scope": "",
"category": "负债类"
},
{
"code": "2602",
"name": "长期债券",
"scope": "",
"category": "负债类"
},
{
"code": "2701",
"name": "到期责任准备金",
"scope": "保险专用",
"category": "负债类"
},
{
"code": "2702",
"name": "保险责任准备金",
"scope": "保险专用",
"category": "负债类"
},
{
"code": "2711",
"name": "保户储金",
"scope": "保险专用",
"category": "负债类"
},
{
"code": "2721",
"name": "独立帐户负债",
"scope": "保险专用",
"category": "负债类"
},
{
"code": "2801",
"name": "长期应付款",
"scope": "",
"category": "负债类"
},
{
"code": "2802",
"name": "未确认融资费用",
"scope": "",
"category": "负债类"
},
{
"code": "2811",
"name": "专项应付款",
"scope": "",
"category": "负债类"
},
{
"code": "2901",
"name": "递延所得税负债",
"scope": "",
"category": "负债类"
},
{
"code": "3001",
"name": "清算资金往来",
"scope": "银行专用",
"category": "共同类"
},
{
"code": "3002",
"name": "外汇买卖",
"scope": "金融共用",
"category": "共同类"
},
{
"code": "3101",
"name": "衍生工具",
"scope": "",
"category": "共同类"
},
{
"code": "3201",
"name": "套期工具",
"scope": "",
"category": "共同类"
},
{
"code": "3202",
"name": "被套期项目",
"scope": "",
"category": "共同类"
},
{
"code": "4001",
"name": "实收资本",
"scope": "银行专用",
"category": "所有者权益类"
},
{
"code": "4002",
"name": "资本公积",
"scope": "",
"category": "所有者权益类"
},
{
"code": "4101",
"name": "盈余公积",
"scope": "",
"category": "所有者权益类"
},
{
"code": "4102",
"name": "一般风险准备",
"scope": "金融共用",
"category": "所有者权益类"
},
{
"code": "4103",
"name": "套期工具",
"scope": "",
"category": "所有者权益类"
},
{
"code": "4104",
"name": "利润分配",
"scope": "",
"category": "所有者权益类"
},
{
"code": "4201",
"name": "库存股",
"scope": "",
"category": "所有者权益类"
},
{
"code": "5001",
"name": "生产成本",
"scope": "",
"category": "成本类"
},
{
"code": "5101",
"name": "制造费用",
"scope": "",
"category": "成本类"
},
{
"code": "5201",
"name": "劳务成本",
"scope": "",
"category": "成本类"
},
{
"code": "5301",
"name": "研发支出",
"scope": "",
"category": "成本类"
},
{
"code": "5401",
"name": "工程施工",
"scope": "建造承包商专用",
"category": "成本类"
},
{
"code": "5402",
"name": "工程结算",
"scope": "建造承包商专用",
"category": "成本类"
},
{
"code": "5403",
"name": "机械作业",
"scope": "建造承包商专用",
"category": "成本类"
},
{
"code": "6001",
"name": "主营业务收入",
"scope": "",
"category": "损益类"
},
{
"code": "6011",
"name": "利息收入",
"scope": "金融共用",
"category": "损益类"
},
{
"code": "6021",
"name": "手续费收入",
"scope": "金融共用",
"category": "损益类"
},
{
"code": "6031",
"name": "保费收入",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6032",
"name": "分保费收入",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6041",
"name": "租赁收入",
"scope": "租赁专用",
"category": "损益类"
},
{
"code": "6051",
"name": "其他业务收入",
"scope": "",
"category": "损益类"
},
{
"code": "6061",
"name": "汇兑损益",
"scope": "金融专用",
"category": "损益类"
},
{
"code": "6101",
"name": "公允价值变动损益",
"scope": "",
"category": "损益类"
},
{
"code": "6111",
"name": "投资收益",
"scope": "",
"category": "损益类"
},
{
"code": "6201",
"name": "摊回保险责任准备金",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6202",
"name": "摊回赔付支出",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6203",
"name": "摊回分保费用",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6301",
"name": "营业外收入",
"scope": "",
"category": "损益类"
},
{
"code": "6401",
"name": "主营业务成本",
"scope": "",
"category": "损益类"
},
{
"code": "6402",
"name": "其它业务成本",
"scope": "",
"category": "损益类"
},
{
"code": "6405",
"name": "营业税金及附加",
"scope": "",
"category": "损益类"
},
{
"code": "6411",
"name": "利息支出",
"scope": "金融共用",
"category": "损益类"
},
{
"code": "6421",
"name": "手续费支出",
"scope": "金融共用",
"category": "损益类"
},
{
"code": "6501",
"name": "提取未到期责任准备金",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6502",
"name": "撮保险责任准备金",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6511",
"name": "赔付支出",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6521",
"name": "保户红利支出",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6531",
"name": "退保金",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6541",
"name": "分出保费",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6542",
"name": "分保费用",
"scope": "保险专用",
"category": "损益类"
},
{
"code": "6601",
"name": "销售费用",
"scope": "",
"category": "损益类"
},
{
"code": "6602",
"name": "管理费用",
"scope": "",
"category": "损益类"
},
{
"code": "6603",
"name": "财务费用",
"scope": "",
"category": "损益类"
},
{
"code": "6604",
"name": "勘探费用",
"scope": "",
"category": "损益类"
},
{
"code": "6701",
"name": "资产减值损失",
"scope": "",
"category": "损益类"
},
{
"code": "6711",
"name": "营业外支出",
"scope": "",
"category": "损益类"
},
{
"code": "6801",
"name": "所得税",
"scope": "",
"category": "损益类"
},
{
"code": "6901",
"name": "以前年度损益调整",
"scope": "",
"category": "损益类"
}
]
}
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