GBT××××目 次1 范畴..................................................................................12 法律规范性引用文件....................................................................13 术语和定义............................................................................13.1 会计核算软件 accounting software..................................................13.2 数据接口 data interface............................................................13.3 文本文件 text file.................................................................13.4 XML 文件 extensible markup language file...........................................13.5 数据文件 data file..................................................................13.6 格式说明文件 description of data file..............................................13.7 数据元素 data element.............................................................13.8 数据结构 data structure.............................................................23.9 电子账簿 electronic accounting book.................................................23.10 辅助核算 subsidiary accounting.....................................................24 数据元素..............................................................................24.1 数据元素的描述法律规范..............................................................24.2 数据元素细目........................................................................24.2.1 基础档案类（共 64 个元素）........................................................24.2.2 总账类（共 90 个元素）...........................................................114.2.3 资产类（共 35 个元素）...........................................................244.2.4 工资类（共 8 个元素）.............................................................295 接口文件的输出.......................................................................305.1 输出文件的数据结构...........................................
