會計分錄大全匯總必備

1、1目錄目錄一、工資.......................................................................................................................4二、籌資.......................................................................................

2、................................5三、供應(yīng)階段...............................................................................................................5四、生產(chǎn)階段...............................................................

3、................................................6五、銷售階段...............................................................................................................7六、利潤結(jié)轉(zhuǎn)...............................................

4、................................................................7七、利潤分配...............................................................................................................7八、其他類................................

5、...................................................................................7九、投資.................................................................................................................9十、固定資產(chǎn)............

6、.....................................................................................12十一、無形資產(chǎn)..............................................................................................14十二、流動負債.......................

7、.......................................................................16十三、長期負債..............................................................................................21十四、所有者權(quán)益....................................

8、..................................................21十五、常見主觀題考試題型......................................................................................26十六、《初級會計實務(wù)》指導(dǎo).......................................................

9、................................283負債負債短期借款流動負債應(yīng)付票據(jù)流動負債應(yīng)付賬款流動負債預(yù)收賬款流動負債應(yīng)付職工薪酬流動負債01職工工資流動負債02獎金、津貼和補貼流動負債03職工福利費流動負債04社會保險費流動負債05住房公積金流動負債06辭退福利流動負債應(yīng)交稅費流動負債01增值稅流動負債0101進項稅額（借）流動負債0102銷項稅額流動負債0103進項稅額轉(zhuǎn)出流動負債0104已交稅金（借）流動負

10、債0105轉(zhuǎn)出未交增值稅（借）流動負債02消費稅流動負債03城市維護建設(shè)稅流動負債04企業(yè)所得稅流動負債05資源稅流動負債06土地增值稅流動負債07城鎮(zhèn)土地使用稅流動負債08房產(chǎn)稅流動負債09車船稅流動負債10教育費附加流動負債11排污費流動負債12個人所得稅流動負債13未交增值稅流動負債應(yīng)付利息流動負債應(yīng)付利潤流動負債其他應(yīng)付款流動負債遞延收益長期負債長期借款長期負債長期應(yīng)付款長期負債所有者其權(quán)益所有者其權(quán)益實收資本所有者權(quán)益資本公積

11、所有者權(quán)益盈余公積所有者權(quán)益01法定盈余公積所有者權(quán)益02任意盈余公積所有者權(quán)益03職工獎勵及福利基金所有者權(quán)益04儲備基金所有者權(quán)益05企業(yè)發(fā)展基金所有者權(quán)益06利潤歸還投資所有者權(quán)益本年利潤所有者權(quán)益利潤分配所有者權(quán)益01應(yīng)付利潤所有者權(quán)益02未分配利潤所有者權(quán)益03提取法定盈余公積所有者權(quán)益04提取任意盈余公積所有者權(quán)益主營業(yè)務(wù)收入營業(yè)收入其他業(yè)務(wù)收入營業(yè)收入01銷售材料營業(yè)收入02出租固定資產(chǎn)營業(yè)收入03出租無形資產(chǎn)營業(yè)收入投資

12、收益其他收益營業(yè)外收入其他收益01非流動資產(chǎn)處置凈收益其他收益02政府補助其他收益03捐贈收益其他收益04盤盈收益其他收益05匯兌收益其他收益出租包裝物和商品的租金收入其他收益逾期未退包裝物押金收益其他收益確實無法償付的應(yīng)付款項其他收益已作壞賬損失處理后又收回的應(yīng)收款項其他收益違約金收益其他收益損益類科目（費用損益類科目（費用成本）本）①收入類科目:主營業(yè)務(wù)收入、其他業(yè)務(wù)收入、投資收益、公允價值變動損益②費用類科目:主營業(yè)務(wù)成本、其他業(yè)