会计科目是会计核算内容的具体分类。每一个科目就是一类核算对象;全部科目总和就是总的核算对象。因此,会计科目的设计在会计工作中是一个十分重要的问题,恰当与否关系很大。会计科目最根本的特征,是按经济内容进行设置。每一类经济内容一般设置一个科目。若这类经济内容太大,便须按较细的分类设置,或者是同时分割设置若干个一级科目;或者是在一级科目下设若干个明细科目。其次,对不同性质的资金,还有不同的要求。资金运用和 Accounting titles are the specific categories of accounting content. Each subject is a type of accounting object; the sum of all accounts is the total accounting object. Therefore, the design of accounting subjects is a very important issue in accounting work. The most fundamental feature of accounting is the setting of economic content. Each type of economic content generally has one subject. If this type of economic content is too large, it must be set up in smaller categories, or it can be divided into several primary subjects at the same time; or there can be several detailed subjects under the primary subject. Second, there are different requirements for different types of funds. The use of funds and