purchases(購買ht98機床應計入什么)

1.購買ht98機床應計入什么會計科目

ht98機床符合企業(yè)固定資產的定義，應計入固定資產科目。

固定資產是指企業(yè)為生產產品、提供勞務、出租或者經營管理而持有的、使用時間超過12個月的，價值達到一定標準的非貨幣性資產，包括房屋、建筑物、機器、機械、運輸工具以及其他與生產經營活動有關的設備、器具、工具等。固定資產是企業(yè)的勞動手段，也是企業(yè)賴以生產經營的主要資產。

從會計的角度劃分，固定資產一般被分為生產用固定資產、非生產用固定資產、租出固定資產、未使用固定資產、不需用固定資產、融資租賃固定資產、接受捐贈固定資產等。 從增值稅抵扣進項稅額的購進固定資產的角度講，固定資產是指： 1.使用期限超過一個會計年度的機器、機械、運輸工具，以及其他與生產有關的設備、工具、器具； 2.使用年限超過2年的不屬于生產經營主要設備的物品。

（07年新會計準則對固定資產的認定價值限制取消，只要公司認為可以的且使用壽命大于一個會計年度的均可認定為固定資產，按照一定折舊方法計提折舊。）。

2.寺院購買佛珠用什么會計科目核算

借：存貨貸：銀行存款等民間非營利組織會計制度：存貨的主要賬務處理如下：（一）存貨在取得時，應當以其成本入賬，具體如下：1.外購的存貨，按照采購成本（一般包括實際支付的采購價格、相關稅費、運輸費、裝卸費、保險費以及其他可直接歸屬于存貨采購的費用），借記本科目，貸記“銀行存款”、“應付賬款”等科目。

民間非營利組織可以根據(jù)需要在本科目下設置“材料”、“庫存商品”等明細科目。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的間接費用）和其他成本（指除采購成本、加工成本以外的，使存貨達到目前場所和狀態(tài)所發(fā)生的其他支出），借記本科目，貸記“銀行存款”、“應付賬款”、“應付工資”等科目。

民間非營利組織可以根據(jù)實際情況，在本科目下設置“生產成本”等明細科目，歸集相關成本。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，應當根據(jù)實際情況采用個別計價法、先進先出法或者加權平均法，確定發(fā)出存貨的實際成本，具體如下：1.業(yè)務活動過程中領用存貨，按照確定的成本，借記“管理費用”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，應當定期進行清查盤點，每年至少盤點一次。對于發(fā)生的盤盈、盤虧以及變質、毀損等存貨，應當及時查明原因，并根據(jù)管理權限，報經批準后，在期末結賬前處理完畢：（一）如為存貨盤盈，按照其公允價值，借記本科目，貸記“其他收入”科目。

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

如果存貨的可變現(xiàn)凈值低于其賬面價值，應當按照可變現(xiàn)凈值低于賬面價值的差額計提存貨跌價準備。如果存貨的可變現(xiàn)凈值高于其賬面價值，應當在該存貨期初已計提跌價準備的范圍內轉回可變現(xiàn)凈值高于賬面價值的差額。

五、本科目期末借方余額，反映存貨實際庫存價值。

3.公證費入什么會計科目

管理費用

管理費用是指 企業(yè)行政管理部門 為組織和管理生產經營活動 而發(fā)生的各項費用。 管理費用屬于期間費用，在發(fā)生的當期就計入當期的損失或是利益。

公司經費、職工教育經費、業(yè)務招待費、稅金、技術轉讓費、無形資產攤銷、咨詢費、訴訟費、開辦費攤銷、上繳上級管理費、勞動保險費、待業(yè)保險費、董事會會費、財務報告審計費、籌建期間發(fā)生的開辦費以及其他管理費用。

企業(yè)應通過"管理費用"科目，核算管理費用的發(fā)生和結轉情況。該科目借方登記企業(yè)發(fā)生的各項管理費用，貸方登記期末轉入"本年利潤"科目的管理費用，結轉后該科目應無余額。該科目按管理費用的費用項目進行明細核算。

4.求英文會計科目定義啊

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.餐具計入什么會計科目

餐飲業(yè)應該是設經營成本科目的，低值易耗品攤銷入經營成本-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，一個月可能也壞不了幾個，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，到時還得盤點，壞了幾個才能攤銷的。

對于誰承擔費用的問題，我認為，你可以根據(jù)領用單或分配單，哪個店領用的，就由哪個店來承擔，這樣也方便你核算。購入時可先計入低值易耗品科目（存貨），領用時再根據(jù)領用單或分配單進入領用分店的費用中。追問：

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

6.07新會計準則會計科目名稱英文版

1 資產 assets11~ 12 流動資產 current assets111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents1111 庫存現(xiàn)金 cash on hand1112 零用金/周轉金 petty cash/revolving funds1113 銀行存款 cash in banks1116 在途現(xiàn)金 cash in transit1117 約當現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當現(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 備抵短期投資跌價損失 allowance for reduction of short-term investment to market113 應收票據(jù) notes receivable1131 應收票據(jù) notes receivable1132 應收票據(jù)貼現(xiàn) discounted notes receivable1137 應收票據(jù) -關系人 notes receivable - related parties1138 其它應收票據(jù) other notes receivable1139 備抵呆帳 -應收票據(jù) allowance for uncollec- tible accounts- notes receivable114 應收帳款 accounts receivable1141 應收帳款 accounts receivable1142 應收分期帳款 installment accounts receivable1147 應收帳款 -關系人 accounts receivable - related parties1149 備抵呆帳 -應收帳款 allowance for uncollec- tible accounts - accounts receivable118 其它應收款 other receivables1181 應收出售遠匯款 forward exchange contract receivable1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies1183 買賣遠匯折價 discount on forward ex-change contract1184 應收收益 earned revenue receivable1185 應收退稅款 income tax refund receivable1187 其它應收款 - 關系人 other receivables - related parties1188 其它應收款 - 其它 other receivables - other1189 備抵呆帳 - 其它應收款 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 備抵存貨跌價損失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄銷制成品 consigned finished goods1223 副產品 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 備抵存貨跌價損失 allowance for reduction of inventory to market125 預付費用 prepaid expenses1251 預付薪資 prepaid payroll1252 預付租金 prepaid rents1253 預付保險費 prepaid insurance1254 用品盤存 office supplies1255 預付所得稅 prepaid income tax1258 其它預付費用 other prepaid expenses126 預付款項 prepayments1261 預付貨款 prepayment for purchases1268 其它預付款項 other prepayments128~129 其它流動資產 other current assets1281 進項稅額 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 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-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 改良及擴充基金 fund for improvement and expansion1313 意外損失準備基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 長期投資 long-term investments1321 長期股權投資 long-term equity investments1322 長期債券投資 long-term bond investments1323 長期不動產投資 long-term real estate in-vestments1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance1328 其它長期投資 other long-term investments1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments14~ 15 固定資產 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（器）具。