会计要素分类、会计科目分类明细表

会计要素分类、会计科目分类明细表 会计科目分类 会计要素分类 会计科目名称 会计科目名称 会计科目名称 现金及各种存款、交易性金融资产 流动资产 应收及预付款项、存货、其他应收款等 (一) 资产类 (二) 负债类 (四) 成本类 库存现金 短期借款 生产成本 长期股权投资 固定资产: 房屋及建筑物、机器设备等 银行存款 应付账款 制造费用 资产 非流动资应收账款 预收账款 劳务成本 专利权、商标权、著作权、特许无形资产: 产 权 非专利技术、土地使用权等 应收股利 应付职工薪酬 借 + 贷 - 应收利息 应交税费 (五) 损益类 在建、工程物资、开发支出等 其他应收款 应付利息 主营业务收入 短期借款 应付票据、已付账款 坏账准备 应付股利 其他业务收入 采购 其他应付款 投资收益 应付职工薪酬 在途物资 长期借款 营业外收入 预收账款 流动负债 负债 应付股利、应付利息 原材料 应付债券 主营业务成本 库存商品 其他业务成本 应交税费 借 - 贷 + 存货跌价准备 (三)所有者权益类 营业税金及附加 其他应付款等 长期借款 持有到期投资 销售费用 非流动负 债 长期股权投资 实收资本 管理费用 应付债券等 长期应收款 资本公积 营业外支出 实收资本 所有资本公积:资本(或股本)溢价等 固定资产 盈余公积 所得税费 者权累计折旧 本年利润 盈余公积:法定盈余公积、任意盈余公积 收入类 益 在建工程 利润分配 未分配利润 借 – 贷 + 工程物资 借 – 贷 + 主营业务收入:商品销售收入等 费用支出类 收入 固定资产清理 其他业务收入:原材料销售收入、包装物出租收入等 借 + 贷 - 无形资产 营业成本:主营业务成本、其他业务成本 费用 期间费用:销售费用、管理费用、财务费用 累计摊销 长期待摊费用 营业利润 利润 利润总额 待处理财产损益 净利润 借 + 贷 - theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion 资产类: (1)现金科目核算的是企业的库存现金。 (2)银行存款科目核算的是企业存入银行的各种存款。 (3)短期投资科目核算的是企业购入的能随时变现并且持有时间不准备超过一年(含一年)的投资。包括各种股票、债券、基金等。 (4)应收票据科目核算的是企业因销售商品、产品、提供劳务等而收到的商业汇票，包括银行承兑汇票和商业承兑汇票。 (5)应收股利科目核算的是企业因股权投资而应收取的现金股利。企业应该收取的其它单位的利润，也在本科目核算。 (6)应收利息科目核算的是企业因债券投资而应收取的利息。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion (7)应收账款科目核算的是企业因销售商品、产品、提供劳务等，应向购货单位或接受劳务单位收取的款项。 (8)其他应收款科目核算的是除应收票据、应收账款、预付账款等以外的其它各种应收、暂付款项。 (9)坏帐准备科目核算的是企业提取的坏帐准备。 (10)预付账款科目核算的是企业按照购货合同规定预付给供应单位的款项。 (11)原材料科目核算的是企业库存的各种材料的计划成本或实际成本。 (12)库存商品科目核算的是企业库存的各种商品的实际成本或计划成本。 (13)待摊费用科目核算的是企业已经支出，但应由本期和以后各期分别负担的分摊期限在一年以内(包括一年)的各项费用。 (14)长期债权投资科目核算的是企业购入的在一年内不能变现或不准备随时变现的债券和其它债权投资。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion (15)长期股权投资科目核算的是企业投出的期限在一年以上各种股权性质的投资，包括购入的股票和其它股权投资等。 (16)固定资产科目核算的是企业的固定资产的原价。 (17)累计折旧科目核算的是企业固定资产的累计折旧。 (18)在建工程科目核算的是进行基建工程、安装工程、技术改造工程、大修理工程等发生的实际支出，包括需要安装的设备的价值。 (19)固定资产清理科目核算的是企业因出售、报废和毁损等原因转入清理的固定资产价值及其在清理过程中所发生的清理费用和清理收入等。 (20)无形资产科目核算的是企业为生产商品、提供劳务、出租给他人、或为管理目的而持有的、没有实物形态的非货币性长期资产。主要包括专利权、非专利技术、商标权、著作权、土地使用权和商誉等。 (21)待处理财产损溢科目核算的是企业在清查财产过程中查明的各种财产盘盈、盘亏和毁损的价值。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion 负债类: (1)短期借款科目核算的是企业向银行或者其它金融机构等借入的期限在一年以下的各种借款。 (2)应付票据科目核算的是企业因购买材料、商品和接受劳务供应等而开出并承兑的商业汇票，包括银行承兑汇票和和商业承兑汇票。 (3)应付账款科目核算的是企业因购买材料、商品和接受劳务供应等而应付给供货单位的款项。 (4)预收账款科目核算的是企业按照合同规定向购货单位预收的款项。 (5)应付工资科目核算的是企业应该支付给职工的工资总额，包括各种工资、奖金、津贴等。但是注意:退休人员的工资不在本科目核算，而是在实际发放时直接计入管理费用。 (6)应付福利费科目核算的是企业提取的福利费(按照应付工资的14%计提)。 (7)应付股利科目核算的是企业经董事会或股东大会，或类似机构决议确定分配的现金股利或利润。企业分配的股票股利，不通过本科目核算。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion (8)应交税金科目核算的是企业应该交纳的各种税金，但是注意:印花税、耕地占用税以及契税不通过应交税金科目核算。 (9)其他应付款核算的是企业应付、暂收其他单位或个人的款项。 (10)预提费用科目核算的是企业按照规定从成本费用中预先提取但尚未支付的费用，如预提的租金、保险费、借款利息、固定资产修理费等。 (11)长期借款科目核算的是企业向银行或其他金融机构借入的期限在一年以上的各种借款。 (12)应付债券科目核算的是企业为筹资长期资金而实际发行的债券及应付的利息。企业发行的一年期及一年期以下的短期债券，通过“应付短期债券”科目核算。 所有者权益类: (1)实收资本(或股本)科目核算的是企业按照企业的规定，投资者投入企业的资本。对于股份有限公司的投资者投入的资本，通过“股本”科目核算。企业收到的投资者投入的资金，超过其在注册资本所占的份额的部分，做为资本溢价或股本溢价，在“资本公积”科目核算，不计入实收资本或股本科目。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion (2)资本公积科目核算的是企业取得的资本公积。 (3)盈余公积科目核算的是企业从净利润中提取的盈余公积。本科目常用的明细科目包括: 1)法定盈余公积; 2)任意盈余公积; 3)法定公益金。 (4)本年利润科目核算的是企业本年实现的净利润(或发生的净亏损)。 (5)利润分配科目核算的是企业利润的分配(或亏损的弥补)和历年分配(或弥补)后的积存余额。 成本类: (1)生产成本科目核算的是企业进行工业性生产所发生的各项生产费用。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion (2)制造费用科目核算的是企业为生产产品和提供劳务而发生的各项间接费用。 (3)劳务成本科目核算的是企业对外提供劳务所发生的成本。 损益类: (1)主营业务收入科目核算的是企业在销售商品、提供劳务及让渡资产使用权等日常活动中所产生的收入。 (2)其他业务收入科目核算的是企业除主营业务收入以外的其他销售或其他业务的收入，如材料销售、代购代销、包装物出租等收入。 (3)投资收益科目核算的是企业对外投资所取得的收益或发生的损失。 (4)营业外收入科目核算的是企业发生的与其生产经营无直接关系的各项收入，包括固定资产盘盈、处置固定资产净收益、出售无形资产收益、罚款净收入、教育费附加返还等。 (5)主营业务成本科目核算的是企业因销售商品、提供劳务或让渡资产使用权等日常活动而发生的实际成本。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion (6)主营业务税金及附加科目核算的是企业日常经营活动应负担的税金及附加，包括营业税、城市维护建设税、资源税、土地增值税和教育费附加等。注意:不包括增值税。 (7)其他业务支出科目核算的是企业除主营业务收入以外的其他销售或其他业务所发生的支出，包括销售材料、提供劳务等而发生的相关成本、费用，以及相关税金及附加。 (8)营业费用科目核算的是企业销售商品过程中发生的费用(包括运输费、装卸费、包装费、保险费、展览费和广告费)，以及为销售本企业的商品而专设的销售机构的职工工资及福利费、类似工资性质的费用、业务费等经营费用。注意:商品流通企业在购买商品过程中发生的运输费、装卸费、包装费、保险费、运输途中的合理损耗和入库前的挑选整理费等，也在本科目核算。 (9)管理费用科目核算的是企业为组织和管理企业生产经营所发生的费用，主要包括行政管理部门职工工资、福利费、办公费、差旅费、业务招待费、计提的坏帐准备等。 (10)财务费用科目核算的是企业为筹集生产经营所需资金等而发生的费用。注意:为构建固定资产的专门借款所发生的借款费用，在固定资产达到预定可使用状态之前按规定应予以资本化的部分计入“在建工程”，不计入“财务费用”。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion (11)营业外支出科目核算的是企业发生的与其生产经营无直接关系的各项支出，如固定资产盘亏、处置 固定资产净损失、出售无形资产损失、罚款支出、捐赠支出、非常损失等。 (12)所得税科目核算的是企业按照规定从本期损益中减去的所得税。 theory taught 0 0% b. case analysis 25 52.08% c. said class assessment class 6 12.5% d. Research Exchange 7 14.58% e. practice guide 10 20.83% beside the effective fill in passengers 48 from beside the of statistics data view, select theory taught of for 0, select case teaching of accounted for than Super half, this reflect has we of young teachers compared attention case teaching, Not willing to simply accept the theory taught. For this reason, we believe that the theory taught is necessary. If aversion theory of higher education teachers teach. No real modern educational theory, we believe that educational practice lack of theoretical support, there is no corresponding height and depth. 48th questions you think you take the learning or training effect () [form] option is subtotal a. good ... Design point is to know that we are young teachers the reading of newspapers. Teachers ' reading reflects the height and depth of education. From statistics data view, ranking first of is readers, this description readers in young teachers in the has of reading who up, this and readers publications do have good is closely related to; ranking second of is "local evening, and daily", this reflect has young teachersoption small meter proportion a,. school both inside and outside teaching or subject seminar 14 29.17% b. school lectures, and assessment class, research activities 24 50% c. other school lectures, and assessment class, research activities 3 6.25% d. University or other learning institutions of training, and lecture 6 12.5% e. other 1 2.08% beside the effective fill in passengers 48 design beside the aimed at understand Our young teachers in the past two years, what are the main activities of the training and professional development. From statistics data view, select "school lectures, and assessment class, research activities" of Super half; second is participate in "school both inside and outside or subject seminar" of accounted for 29.17%, this reflect I school young teachers of participate in training and professional development of main activities range also compared small, way also compared single, need from practice exploration in the to made breakthrough: widened activities range, upgrade learning level. 47th problem you compared like of training way is () [single topics] option small meter proportion