推荐回答（2个）
二级科目一般是根据企业的需要自己设置，没有固定模式的科目，一级科目如下：
一、资产类
1 1001 库存现金
2 1002 银行存款
3 1003 存放中央银行款项(银行专用 新增)
4 1011 存放同业 银行专用 新增
5 1012 其他货币资金
6 1021 结算备付金(证券专用 新增)
7 1031 存出保证金(金融共用 新增)
8 1101 交易性金融资产 (新增)
9 1821 独立账户资产(保险专用 新增)
10 1901 待处理财产损溢
二、负债类
11 2001 短期借款
12 2002 存入保证金 (金融共用 新增)
13 2003 拆入资金 (金融共用 新增)
14 2621 独立账户负债(保险专用 新增)
15 2701 长期应付款
16 2702 未确认融资费用 (变更类别)
三、共同类
1 3001 清算资金往来 (银行专用 新增)
2 3002 货币兑换 (金融共用 新增)
3 3101 衍生工具 (新增)
4 3201 套期工具(新增)
5 3202 被套期项目(新增)
四、所有者权益类
1 4001 实收资本
2 4002 资本公积
3 4101 盈余公积
4 4102 一般风险准备(金融共用 新增)
54103 本年利润
五、成本类
1 5001 生产成本
25101 制造费用
3 5201 劳务成本
4 5301 研发支出(新增)
5 5401 工程施工 (建造承包商专用 新增)
六、损益类
1 6602管理费用
2 6603 财务费用
3 6604 勘探费用 (新增)
4 6701 资产减值损失 (新增)
5 6711 营业外支出
6 6701 所得税费用(更名)
7 6901 以前年度损益调整
1、运输费指企业管理部门使用内部外部运输车辆的运输费用和租用交通车的租用费过桥费养路费市内交通费以及企业职工上下班使用的交通车辆所发生的费用和职工为上下班办理的乘车证费用等。
2、 保险费指企业管理部门使用的房屋设备及其他资产向保险机构投保而应支付的保险费用。
3、 租赁费指企业管理部门采用经营租赁方式租入各类管理用资产而支付的租金包括办公用房租赁费生活用房租赁费等不包括融资性租赁固定资产的租赁费。
4、 修理费指企业管理部门使用的房屋日常办公用品修理发生的人工费及材料费等。
5、咨询费指企业因业务需要向有关咨询机构进行生产技术咨询和经营管理咨询所支付的费用或支付企业经济顾问法律顾问技术顾问等发生的费用。
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