purchases(購買ht98機(jī)床應(yīng)計(jì)入什么)

1.購買ht98機(jī)床應(yīng)計(jì)入什么會計(jì)科目

ht98機(jī)床符合企業(yè)固定資產(chǎn)的定義，應(yīng)計(jì)入固定資產(chǎn)科目。

固定資產(chǎn)是指企業(yè)為生產(chǎn)產(chǎn)品、提供勞務(wù)、出租或者經(jīng)營管理而持有的、使用時(shí)間超過12個(gè)月的，價(jià)值達(dá)到一定標(biāo)準(zhǔn)的非貨幣性資產(chǎn)，包括房屋、建筑物、機(jī)器、機(jī)械、運(yùn)輸工具以及其他與生產(chǎn)經(jīng)營活動有關(guān)的設(shè)備、器具、工具等。固定資產(chǎn)是企業(yè)的勞動手段，也是企業(yè)賴以生產(chǎn)經(jīng)營的主要資產(chǎn)。

從會計(jì)的角度劃分，固定資產(chǎn)一般被分為生產(chǎn)用固定資產(chǎn)、非生產(chǎn)用固定資產(chǎn)、租出固定資產(chǎn)、未使用固定資產(chǎn)、不需用固定資產(chǎn)、融資租賃固定資產(chǎn)、接受捐贈固定資產(chǎn)等。 從增值稅抵扣進(jìn)項(xiàng)稅額的購進(jìn)固定資產(chǎn)的角度講，固定資產(chǎn)是指： 1.使用期限超過一個(gè)會計(jì)年度的機(jī)器、機(jī)械、運(yùn)輸工具，以及其他與生產(chǎn)有關(guān)的設(shè)備、工具、器具； 2.使用年限超過2年的不屬于生產(chǎn)經(jīng)營主要設(shè)備的物品。

（07年新會計(jì)準(zhǔn)則對固定資產(chǎn)的認(rèn)定價(jià)值限制取消，只要公司認(rèn)為可以的且使用壽命大于一個(gè)會計(jì)年度的均可認(rèn)定為固定資產(chǎn)，按照一定折舊方法計(jì)提折舊。）。

2.寺院購買佛珠用什么會計(jì)科目核算

借：存貨貸：銀行存款等民間非營利組織會計(jì)制度：存貨的主要賬務(wù)處理如下：（一）存貨在取得時(shí)，應(yīng)當(dāng)以其成本入賬，具體如下：1.外購的存貨，按照采購成本（一般包括實(shí)際支付的采購價(jià)格、相關(guān)稅費(fèi)、運(yùn)輸費(fèi)、裝卸費(fèi)、保險(xiǎn)費(fèi)以及其他可直接歸屬于存貨采購的費(fèi)用），借記本科目，貸記“銀行存款”、“應(yīng)付賬款”等科目。

民間非營利組織可以根據(jù)需要在本科目下設(shè)置“材料”、“庫存商品”等明細(xì)科目。2.自行加工或委托加工完成的存貨，按照采購成本、加工成本（包括直接人工以及按照合理方法分配的與存貨加工有關(guān)的間接費(fèi)用）和其他成本（指除采購成本、加工成本以外的，使存貨達(dá)到目前場所和狀態(tài)所發(fā)生的其他支出），借記本科目，貸記“銀行存款”、“應(yīng)付賬款”、“應(yīng)付工資”等科目。

民間非營利組織可以根據(jù)實(shí)際情況，在本科目下設(shè)置“生產(chǎn)成本”等明細(xì)科目，歸集相關(guān)成本。3.接受捐贈的存貨，按照所確定的成本，借記本科目，貸記“捐贈收入”科目。

（二）存貨在發(fā)出時(shí)，應(yīng)當(dāng)根據(jù)實(shí)際情況采用個(gè)別計(jì)價(jià)法、先進(jìn)先出法或者加權(quán)平均法，確定發(fā)出存貨的實(shí)際成本，具體如下：1.業(yè)務(wù)活動過程中領(lǐng)用存貨，按照確定的成本，借記“管理費(fèi)用”等科目，貸記本科目。2.對外出售或捐贈存貨，按照確定的出售存貨成本，借記“業(yè)務(wù)活動成本”等科目，貸記本科目。

三、民間非營利組織的各種存貨，應(yīng)當(dāng)定期進(jìn)行清查盤點(diǎn)，每年至少盤點(diǎn)一次。對于發(fā)生的盤盈、盤虧以及變質(zhì)、毀損等存貨，應(yīng)當(dāng)及時(shí)查明原因，并根據(jù)管理權(quán)限，報(bào)經(jīng)批準(zhǔn)后，在期末結(jié)賬前處理完畢：（一）如為存貨盤盈，按照其公允價(jià)值，借記本科目，貸記“其他收入”科目。

（二）如為存貨盤虧或者毀損，按照存貨賬面價(jià)值扣除殘料價(jià)值、可以收回的保險(xiǎn)賠償和過失人的賠償?shù)群蟮慕痤~，借記“管理費(fèi)用”科目，按照可以收回的保險(xiǎn)賠償和過失人賠償?shù)?，借記“現(xiàn)金”、“銀行存款”、“其他應(yīng)收款”等科目，按照存貨的賬面余額，貸記本科目。四、期末，民間非營利組織應(yīng)當(dāng)對存貨是否發(fā)生了減值進(jìn)行檢查。

如果存貨的可變現(xiàn)凈值低于其賬面價(jià)值，應(yīng)當(dāng)按照可變現(xiàn)凈值低于賬面價(jià)值的差額計(jì)提存貨跌價(jià)準(zhǔn)備。如果存貨的可變現(xiàn)凈值高于其賬面價(jià)值，應(yīng)當(dāng)在該存貨期初已計(jì)提跌價(jià)準(zhǔn)備的范圍內(nèi)轉(zhuǎn)回可變現(xiàn)凈值高于賬面價(jià)值的差額。

五、本科目期末借方余額，反映存貨實(shí)際庫存價(jià)值。

3.公證費(fèi)入什么會計(jì)科目

管理費(fèi)用

管理費(fèi)用是指 企業(yè)行政管理部門 為組織和管理生產(chǎn)經(jīng)營活動 而發(fā)生的各項(xiàng)費(fèi)用。 管理費(fèi)用屬于期間費(fèi)用，在發(fā)生的當(dāng)期就計(jì)入當(dāng)期的損失或是利益。

公司經(jīng)費(fèi)、職工教育經(jīng)費(fèi)、業(yè)務(wù)招待費(fèi)、稅金、技術(shù)轉(zhuǎn)讓費(fèi)、無形資產(chǎn)攤銷、咨詢費(fèi)、訴訟費(fèi)、開辦費(fèi)攤銷、上繳上級管理費(fèi)、勞動保險(xiǎn)費(fèi)、待業(yè)保險(xiǎn)費(fèi)、董事會會費(fèi)、財(cái)務(wù)報(bào)告審計(jì)費(fèi)、籌建期間發(fā)生的開辦費(fèi)以及其他管理費(fèi)用。

企業(yè)應(yīng)通過"管理費(fèi)用"科目，核算管理費(fèi)用的發(fā)生和結(jié)轉(zhuǎn)情況。該科目借方登記企業(yè)發(fā)生的各項(xiàng)管理費(fèi)用，貸方登記期末轉(zhuǎn)入"本年利潤"科目的管理費(fèi)用，結(jié)轉(zhuǎn)后該科目應(yīng)無余額。該科目按管理費(fèi)用的費(fèi)用項(xiàng)目進(jìn)行明細(xì)核算。

4.求英文會計(jì)科目定義啊

sales purchase lighting rent gengral expences capital creditors drawings cash fixtures and fittings debtors bank 1001 cash, asset classes: are usually stored in corporate accounting departments, administered by the cashier of currency. 1002 bank deposits: this account accounting business money on deposit in banks or other financial institutions. 1012 other monetary assets: this account accounting business in addition to the cash, monetary assets other than bank deposits. Including bank draft deposits, bank draft deposits margin deposits, credit card deposit, letter of credit and inventory investment, Deposit in other cities and other monetary assets. 1101 traded financial assets: this account accounting business for sale in the near future purpose bonds held by investment, equity investment, fund investment transactions the fair value of financial assets. 1121 notes receivable: accounts accounting of enterprises, such as sales of goods or rendering of services and commercial bills of Exchange received, included bank acceptance bills and commercial acceptance. 1122 accounts receivable: this account accounting business for business activities such as sales of goods and rendering of services, should accept to purchase units or service units received payments. Including price and purchasing goods that should be charged to the debtor by the advance of freight and miscellaneous charges. 1123 prepaid accounts: account accounting business in accordance with the terms of the contract in advance payment amounts to the supply unit. (Deposit) advance not more, you can also do not set up this account, advance payments are credited directly to "accounts payable" accounts. Construction in progress prepayment of enterprise engineering price, also accounted for in this subject. 1131 dividends receivable: accounts accounting of enterprises should receive cash dividends and other distribution of profits should be charged. 1132 interest receivable: this account accounting business of trading, held to maturity investments, financial assets available-for-sale financial assets, loans, deposit of Central Bank money, return to sale financial assets such as Loans to other banks, buying interest should be charged. Enterprise purchases of held to maturity investments in debt interest achieved during holding, "held to maturity investments" account account. 1221 other receivables: this account accounting business in addition to notes receivable, accounts receivable, prepaid accounts receivable and other than temporary payments, mainly including compensation receivable, fines, Rentals Rental receivable packaging, should be charged to staff various advances, deposit paid. 1231 for bad debts: company does not recover or very small likelihood of recovery of receivables. Enterprise result from bad debt losses known as bad debt losses. Account accounting business receivables bad debts. 1401 material procurement: this account daily plan cost accounting enterprise uses materials accounting and actual purchase cost of purchased materials, including purchase price and procurement costs. 1402 supplies in transit: actual cost accounting enterprise uses this account (or price) for materials, goods and other supplies daily accounting, the purchase price has been paid not acceptance into the procurement cost of Goods in transit. 1403 raw materials: the accounts accounting inventory of a variety of materials, including raw materials and primary materials, auxiliary materials, purchased semi-finished products (outsourcing), repair of spare parts (spare parts), packaging material, planned or actual costs, such as fuel. 1404 material cost variance: this account accounting business plans daily accounting of material cost variances in planned costs and actual costs. Enterprise is also available in "raw materials", "working material" account setup "cost variance" detailed account. 1405 inventory: the accounts accounting inventory of finished and waiting for the actual cost of goods sold (or price) or cost (or price), include finished goods, purchase inventory, storage of goods in retail store for sale of goods, goods issue to the exhibition, as well as hosting foreign commodities. 1406 for the goods: the subject does not meet the revenue recognition Accounting Enterprise conditions but in the actual cost of the goods (or price) or cost (or price). Using fees commissioned unit to sell merchandise, you can also set up a separate "commissioned and sell the goods". 1407 products into the sales post: daily accounting accounting enterprise uses this account price difference between 。

5.餐具計(jì)入什么會計(jì)科目

餐飲業(yè)應(yīng)該是設(shè)經(jīng)營成本科目的，低值易耗品攤銷入經(jīng)營成本-低值易耗品攤銷科目。追問：

那像餐具這種東西一般只會偶爾壞那么一兩個(gè)，一個(gè)月可能也壞不了幾個(gè)，五五攤銷的話還是比一次性攤銷麻煩的對嗎？只是不知道一次性攤銷是攤誰頭上，總公司呢還是分店？回答：

是的，五五攤銷法比較麻煩，到時(shí)還得盤點(diǎn)，壞了幾個(gè)才能攤銷的。

對于誰承擔(dān)費(fèi)用的問題，我認(rèn)為，你可以根據(jù)領(lǐng)用單或分配單，哪個(gè)店領(lǐng)用的，就由哪個(gè)店來承擔(dān)，這樣也方便你核算。購入時(shí)可先計(jì)入低值易耗品科目（存貨），領(lǐng)用時(shí)再根據(jù)領(lǐng)用單或分配單進(jìn)入領(lǐng)用分店的費(fèi)用中。追問：

哦，就是買進(jìn)的時(shí)候，借：存貨——低值易耗品，貸：銀行/現(xiàn)金，然后門店領(lǐng)用的時(shí)候再根據(jù)領(lǐng)用金額記入門店的營業(yè)費(fèi)用是吧？回答：

6.07新會計(jì)準(zhǔn)則會計(jì)科目名稱英文版

1 資產(chǎn) assets11~ 12 流動資產(chǎn) current assets111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents1111 庫存現(xiàn)金 cash on hand1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds1113 銀行存款 cash in banks1116 在途現(xiàn)金 cash in transit1117 約當(dāng)現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents112 短期投資 short-term investment1121 短期投資 -股票 short-term investments - stock1122 短期投資 -短期票券 short-term investments - short-term notes and bills1123 短期投資 -政府債券 short-term investments - government bonds1124 短期投資 -受益憑證 short-term investments - beneficiary certificates1125 短期投資 -公司債 short-term investments - corporate bonds1128 短期投資 -其它 short-term investments - other1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market113 應(yīng)收票據(jù) notes receivable1131 應(yīng)收票據(jù) notes receivable1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties1138 其它應(yīng)收票據(jù) other notes receivable1139 備抵呆帳 -應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable114 應(yīng)收帳款 accounts receivable1141 應(yīng)收帳款 accounts receivable1142 應(yīng)收分期帳款 installment accounts receivable1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties1149 備抵呆帳 -應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable118 其它應(yīng)收款 other receivables1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract1184 應(yīng)收收益 earned revenue receivable1185 應(yīng)收退稅款 income tax refund receivable1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties1188 其它應(yīng)收款 - 其它 other receivables - other1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables121~122 存貨 inventories1211 商品存貨 merchandise inventory1212 寄銷商品 consigned goods1213 在途商品 goods in transit1219 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄銷制成品 consigned finished goods1223 副產(chǎn)品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market125 預(yù)付費(fèi)用 prepaid expenses1251 預(yù)付薪資 prepaid payroll1252 預(yù)付租金 prepaid rents1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance1254 用品盤存 office supplies1255 預(yù)付所得稅 prepaid income tax1258 其它預(yù)付費(fèi)用 other prepaid expenses126 預(yù)付款項(xiàng) prepayments1261 預(yù)付貨款 prepayment for purchases1268 其它預(yù)付款項(xiàng) other prepayments128~129 其它流動資產(chǎn) other current assets1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax)1282 留抵稅額 excess VAT paid (or overpaid VAT)1283 暫付款 temporary payments1284 代付款 payment on behalf of others1285 員工借支 advances to employees1286 存出保證金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 遞延所得稅資產(chǎn) deferred income tax assets1292 遞延兌換損失 deferred foreign exchange losses1293 業(yè)主（股東）往來 owners'(stockholders') current account1294 同業(yè)往來 current account with others1298 其它流動資產(chǎn)-其它 other current assets - other13 基金及長期投資 funds and long-term investments131 基金 funds1311 償債基金 redemption fund (or sinking fund)1312 改良及擴(kuò)充基金 fund for improvement and expansion1313 意外損失準(zhǔn)備基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 長期投資 long-term investments1321 長期股權(quán)投資 long-term equity investments1322 長期債券投資 long-term bond investments1323 長期不動產(chǎn)投資 long-term real estate in-vestments1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender value of life insurance1328 其它長期投資 other long-term investments1329 備抵長期投資跌價(jià)損失 allowance for excess of cost over market value of long-term investments14~ 15 固定資產(chǎn) property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累積折舊 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累積折舊 -房屋及建物 accumulated depreciation - buildings144~146 機(jī)（器）具。