2012事业单位会计科目(明细)

科

4001010140010102400102

500101010150010101025001010103500101010450010102

科目代码（起）410101420101430101

科目代码（起）

科目代码（止）是否结转

转出方向转入科目44014401是借方转出340353015301

是贷方转出3403

1、财政补助结转

科目代码（起）科目代码（止）是否结转转出方向转入科目4001010140010101是借方转出33010101 4001010240010102是借方转出33010102 400102400102是借方转出330102 50010101015001010101是贷方转出33010101 50010101025001010102是贷方转出33010102 50010101035001010103是贷方转出33010101 50010101045001010104是贷方转出33010102 5001010250010102是贷方转出330102

2、非财政补助结转

410101410101是借方转出3401 420101420101是借方转出3401 430101430101是借方转出3401 450101450101是借方转出3401 500102500102是贷方转出3401 540101540101是贷方转出3401

3、事业结余结转

410102410102是借方转出3402 420102420102是借方转出3402 430102430102是借方转出3402 450102450102是借方转出3402 500103500103是贷方转出3402 540102540102是贷方转出3402 51015201是贷方转出3402