茶叶种植如何设置会计科目?谁有经验给指点一下?

2025-03-12 09:39:08
推荐回答(2个)
回答(1):

  不是全部的会计科目都能用。我选了下,觉得设以下科目即可:

  一、 资产类
  1 1001 库存现金
  2 1002 银行存款
  12 1122 应收账款
  13 1123 预付账款
  21 1231 其他应收款
  22 1241 坏账准备
  28 1401 材料采购
  32 1406 库存商品
  36 1412 包装物及低值易耗品
  42 1461 存货跌价准备
  54 1601 固定资产
  55 1602 累计折旧
  559 1606 固定资产清理
  68 1702 累计摊销
  71 1801 长期待摊费用

  二、负债类
  74 2001 短期借款
  84 2202 应付账款
  85 2205 预收账款
  86 2211 应付职工薪酬
  87 2221 应交税费
  90 2241 其他应付款

  四、所有者权益类
  115 4001 实收资本
  116 4002 资本公积
  117 4101 盈余公积
  119 4103 本年利润
  120 4104 利润分配

  六、损益类
  129 6001 主营业务收入
  135 6051 其他业务收入
  142 6301 营业外收入
  143 6401 主营业务成本
  144 6402 其他业务支出
  145 6405 营业税金及附加
  155 6601 销售费用
  156 6602 管理费用
  157 6603 财务费用
  160 6711 营业外支出
  161 6801 所得税
  162 6901 以前年度损益调整

回答(2):

是作为什么用途呢

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