求公路施工行业会计科目明细科目设置和公路施工行业财务管理制度

mxtelecom

求公路施工行业会计科目明细科目设置和公路施工行业财务管理制度
1、求公路施工行业（高速公路、一级公路、二级公路都行）会计科目设置，最好有明细设置。
2、求公路施工行业财务管理制度。
那位好友如果有，发到我信箱htzht@126.com，或者加我QQ：8090031
谢谢各位。

mxtelecom

没有人帮忙啊。

fjxzxy

科目的设置去查询一下《企业会计制度》配套的有一个《施工企业会计核算办法》里边有会计科目记账务处理说明

fengwang11

系统里面有预制的相关的会计科目，可以去看一下

qjw

好深奥······················

阿居

慢慢寻找吧。。。

dekie

"资产"
"《湖北省公路事业单位会计核算办法》会计科目明细表 (资产类)"
"编号","一级科目","二级科目","三级科目","四级科目"
101,"现金"
102,"银行存款","开户银行名称","开户账号"
"103","零余额账户用款额度","开户银行名称","开户账号"
"105","应收票据","票据种类","出具票据单位"
106,"应收账款","债务单位或个人名称"
"108","预付账款","工程承包单位或供应单位名称"
"110","其他应收款","项目和债务人"
"115","材料"
"11501",,"主要材料"
"11502",,"结构件"
"11503",,"机械配件"
"11504",,"其他材料"
"11505",,"周转材料"
"11506",,"低值易耗品"
"116","产成品"
"117","对外投资"
"11701",,"债券"
"11702",,"基金"
"11703",,"其他","投资对象"
"120","固定资产"
"12001",,"房屋建筑物"
"1200101",,,"办公用房","具体名称"
"1200102",,,"职工宿舍"
"1200103",,,"管理站房"
"1200104",,,"收费站房"
"1200105",,,"仓库"
"1200106",,,"厂房"
"1200107",,,"培训试验中心"
"1200108",,,"基地"
"1200109",,,"其他"
"12002",,"专用设备"
"1200201",,,"施工机械","具体名称"
"1200202",,,"运输设备"
"1200203",,,"渡口设备"
"1200204",,,"生产及动力设备"
"1200205",,,"仪器及实验设备"
"1200206",,,"监控设施"
"1200207",,,"其他"
"12003",,"一般设备"
"1200301",,,"交通工具","具体名称"
"1200302",,,"通讯工具"
"1200303",,,"办公设备"
"1200304",,,"生活用具"
"1200305",,,"其他"
"12004",,"其他固定资产"
"1200401",,,"土地","具体名称"
"1200402",,,"其他"
"124","无形资产","无形资产类别"
"125","财政应返还额度"
"130","借款工程"
"13001",,"待核销借款工程"
"1300101",,,"已核定借款工程"
"1300102",,,"未核定借款工程"
"13002",,"在建借款工程","项目名称"
"13003",,"拨出工程借款","建设单位名称"
"负债"
"《湖北省公路事业单位会计核算办法》会计科目明细表 (负债类)"
"编号","一级科目","二级科目","三级科目","四级科目"
"201","借入款项"
"20101",,"银行借款"
"2010101",,,"国家开发银行","具体开户 银行名称"
"2010102",,,"工商银行"
"2010103",,,"建设银行"
"2010104",,,"农业银行"
"2010105",,,"中国银行"
"2010106",,,"交通银行"
"2010107",,,"招商银行"
"2010108",,,"商业银行"
"2010109",,,"光大银行"
"2010110",,,"中信实业银行"
"2010111",,,"民生银行"
"2010112",,,"浦东发展银行"
"2010113",,,"兴业银行"
"2010114",,,"华夏银行"
"2010115",,,"信用社"
"2010116",,,"其他"
"20102",,"国债资金","转贷单位名称"
"20103",,"省公路局"
"20104",,"其他借款","单位或个人名称"
"202","应付票据"
"20201",,"商业承兑汇票"
"20202",,"银行承兑汇票"
203,"应付账款","债权单位或个人名称"
204,"预收账款","债权单位或个人名称"
207,"其他应付款","应付,暂收款项的类别或单位,个人"
"208","应缴预算款"
"209","应缴财政专户款"
"20901 ",,"通行费","单位名称","01裁票收入 02利息收入"
"20902",,"过渡费",,"01裁票收入 02利息收入"
"20903",,"路产损失赔补偿费",,"01路产损失赔偿费 02占利用公路补偿费 03超限运输补偿费 04利息收入"
"20904",,"经营性公路中方收益"
"210","应交税金"
"净资产"
"《湖北省公路事业单位会计核算办法》会计科目明细表 (净资产类)"
"编号","一级科目","二级科目","三级科目","四级科目"
"301","事业基金"
"30101",,"一般基金"
"3010101",,,"养建资金结余"
"301010101",,,,"经费结余"
"301010102",,,,"项目结余"
"3010102",,,"通行费结余"
"301010201",,,,"经费结余"
"301010202",,,,"还贷结余"
"301010203",,,,"其他项目结余"
"3010103",,,"经营性公路中方收益结余"
"30102",,"投资基金"
"302","固定基金"
"303","专用基金"
"30301",,"职工福利基金"
"30302",,"医疗基金"
"30303",,"修购基金"
"30304",,"住房基金"
"30305",,"流动基金"
"30306",,"养路拨款周转基金"
"30307",,"其他基金"
"306","事业结余"
"30601",,"养建资金结余"
"30602",,"通行费结余"
"30603",,"经营性公路中方收益结余"
"307","经营结余"
"308","结余分配"
"30801",,"应交所得税"
"30802",,"提取专用基金"
"30803",,"未分配结余"
"3080301",,,"养建资金结余"
"3080302",,,"通行费结余"
"3080303",,,"经营性公路中方收益结余"
"3080304",,,"经营结余"
"收入"
"《湖北省公路事业单位会计核算办法》会计科目明细表 (收入类)"
"编号","一级科目","二级科目","三级科目"
"401","财政补助收入"
"40101",,"养路费","01财政直接支付 02财政授权支付 03上级单位名称"
"40102",,"客附费"
"40103",,"货附费"
"403","上级补助收入"
"40301",,"地方财政补贴","拨款单位名称"
"40302",,"拖养费"
"404","拨入专款"
"40401",,"车购税专项资金","拨款单位名称"
"40402",,"国债项目资金"
"40403",,"移民复建资金"
"405","事业收入"
"40501",,"通行费","01财政直接支付 02财政授权支付 03上级单位名称"
"40502",,"过渡费"
"40503",,"路产损失赔补偿费"
"40504",,"经营性公路中方收益"
"409","经营收入","收入种类"
"412","附属单位缴款","缴款单位"
"413","其他收入"
"41301",,"投资收益"
"41302",,"固定资产出租收入"
"41303",,"捐赠收入"
"41304",,"利息收入"
"41305",,"代收劳务收入"
"41306",,"其他收入"
"支出1"
"《湖北省公路事业单位会计核算办法》会计科目明细表 (支出类)"
"编号","一级科目","二级科目","三级科目","四级科目"
"501","拨出经费"
"50101",,"养路费","所属单位名称"
"50102",,"客附费","所属单位名称"
"50103",,"货附费","所属单位名称"
"50104",,"通行费","所属单位名称"
"50105",,"过渡费","所属单位名称"
"50106",,"路产损失赔补偿费","所属单位名称"
"50107",,"经营性公路中方收益","所属单位名称"
"502","拨出专款"
"50201",,"车购税专项资金","所属单位名称"
"50202",,"国债项目资金","所属单位名称"
"50203",,"移民复建资金","所属单位名称"
503,"专款支出","项目名称"
"505","经营支出"
"509","成本费用"
"512","销售税金"
"516","上缴上级支出"
"517","对附属单位补助","附属单位名称"
"520","结转自筹基建"
"支出2"
"《湖北省公路事业单位会计核算办法》会计科目明细表 (支出类)"
"编号","一级科目","二级科目","三级科目","四级科目","五级科目"
"504","事业支出"
"50401",,"基本支出"
"5040101",,,"人员支出"
"504010101",,,,"基本工资","01养护人员 02管理人员 03通行费人员 04渡口人员"
"504010102",,,,"津贴"
"504010103",,,,"奖金"
"504010104",,,,"养老保险"
"504010105",,,,"失业保险"
"504010106",,,,"医疗保险"
"504010107",,,,"其他社会保险"
"504010108",,,,"其他人员工资"
"5040102",,,"公用支出"
"504010201",,,,"办公费","01养护人员 02管理人员 03通行费人员 04渡口人员"
"504010202",,,,"专用材料购置费"
"504010203",,,,"水电费"
"504010204",,,,"邮电费"
"504010205",,,,"交通费"
"504010206",,,,"差旅费"
"504010207",,,,"修缮费"
"504010208",,,,"会议费"
"504010209",,,,"培训费"
"504010210",,,,"招待费"
"504010211",,,,"工会经费"
"504010212",,,,"福利费"
"504010213",,,,"医疗费"
"504010214",,,,"印刷费"
"504010215",,,,"取暖费"
"504010216",,,,"劳务费"
"504010217",,,,"租赁费"
"504010218",,,,"物业管理费"
"504010219",,,,"设备购置费"
"504010220",,,,"其他"
"5040103",,,"对个人和家庭的补助支出"
"504010301",,,,"离休费","01养护人员 02管理人员 03通行费人员 04渡口人员"
"504010302",,,,"退休费"
"504010303",,,,"住房公积金"
"504010304",,,,"优抚对象及抚恤救济费"
"504010305",,,,"助学金"
"504010306",,,,"其他"
"支出3"
"《湖北省公路事业单位会计核算办法》会计科目明细表 (支出类)"
"编号","一级科目","二级科目","三级科目","四级科目"
"504","事业支出"
"50402",,"项目支出"
"5040201",,,"公路小修保养","路段"
"5040202",,,"公路大中修","项目名称"
"5040203",,,"公路抢修","项目名称"
"5040204",,,"公路改建","项目名称"
"5040205",,,"渡口支出","渡口名称"
"5040206",,,"绿化支出"
"5040207",,,"道班房建设","项目名称"
"5040208",,,"县乡公路补贴","项目名称"
"5040209",,,"机械设备购置费"
"5040210",,,"建筑物购建费"
"504021001",,,,"厂场建设费"
"504021002",,,,"公路管理用房屋建设费"
"5040211",,,"科研及技术开发费"
"504021101",,,,"科研经费"
"504021102",,,,"技术开发费"
"5040212",,,"教育培训费"
"504021201",,,,"职工教育费"
"504021202",,,,"宣传及双文明费"
"5040213",,,"路况及交通量情况调查费"
"504021301",,,,"路况检评"
"504021302",,,,"路况普查"
"504021303",,,,"交通量调查"
"5040214",,,"路政管理费"
"5040215",,,"还贷支出"
"504021501",,,,"还本"
"504021502",,,,"付息"
"5040216",,,"通行费支出"
"504021601",,,,"收费路段养护费"
"504021602",,,,"农村路网建设费"
"504021603",,,,"站点设施维护建设费"
"504021604",,,,"行业管理费"
"504021605",,,,"其他支出"
"5040217",,,"经营性公路中方收益支出"
"5040218",,,"其他项目支出"


以上仅供参考！！

q0137

系统里面有预制的相关的会计科目，可以去看看

mxtelecom

找了好久,终于通过朋友找到了,再拿出来分享.希望对大家有用.

lws104

哦，真的太多了，你们好厉害啊

gemzw

那个大侠是弄的公路局的科目吧，这应该跟公路施工单位的会计科目是有区别的吧