最新会计科目及代码一览表（含二级三级参考科目）
用友编码方式100110021012101201101202101203101204101205101206101207101208110111010111010211010311010411711171011171021121112101112102112211220111220211220311231123011123021131113212211221011221021221031221041231123101123102123103123104123105123106123107金蝶编码方式一级科目一、资产类二级科目三级科目备注
100110021012101201101202101203101204101205101206101207101208110111010111010211010311010411711171011171021121112101112102112211220111220211220311231123011123021131113212211221011221021221031221041231123101123102123103123104123105123106123107
库存现金银行存款其他货币资金外埠存款信用卡存款存出投资款银行本票存款银行汇票存款信用证保证金存款保函保证金存款备付金交易性金融资产股票投资基金投资权证投资其他内部往来业务往来内部银行应收票据银行承兑汇票商业承兑汇票应收账款应收工程款应收销货款应收质保金预付账款预付工程款预付材料款应收股利应收利息其他应收款单位往来个人往来预付款转入备用金坏账准备应收帐款应收票据其他应收款预付帐款应收利息长期应收款其他应收帐款应收票据其他应收款预付帐款应收利息长期应收款其他单位往来个人往来预付款转入备用金预付工程款预付材料款应收工程款应收销货款应收质保金银行承兑汇票商业承兑汇票业务往来内部银行外埠存款信用卡存款存出投资款银行本票存款银行汇票存款信用证保证金存款保函保证金存款备付金债券投资股票投资基金投资权证投资其他
按货币标准名称设置按银行帐号设置
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材料采购主要材料结构件商品砼机械配件其他材料在途物资原材料材料成本差异库存商品（开发产品）发出商品商品进销差价委托加工物资周转材料在库周转材料在用周转材料周转材料摊销消耗性生物资产融资租赁资产存货跌价准备存货跌价准备合同预计损失准备持有至到期投资投资成本利息调整应计利息持有至到期r