5．水电费6．邮电费7．取暖费8．交通费9．差旅费10．会议费11．培训费12．招待费13．福利费14．物业管理费15．维修费16．专用材料费17．办公设备购置费18．专用设备购置费19．交通工具购置费20．图书资料购置费21．其他费用3. 政事业类项目支出预算表（预算06表）和基本建设类项目支出预算表（预算07表）1．科目编码2．科目名称（项目）3．终止年4．项目单位5．财政拨款6．预算外资金7．其他资金4. 纳入预算管理的政府性基金收支预算表（预算12表）1．科目编码2．单位代码3．科目名称（项目）4．基本建设支出5．挖潜改造支出6．人员经费7．公用经费8．其他支出5. 科目余额表1．科目编码2．本币期初余额经验步骤:1. 数据准备1．生成预算支出表从中央预算管理系统的基本支出人员经费预算表（预算04表）、基本支出日常公用经费预算表（预算05表）、行政事业类项目支出预算表（预算06表）、基本建设类项目支出预算表（预算07表）和纳入预算管理的政府性基金收支预算表（预算12表）中，提取部门“一上”和“二上”支出预算数据，按照预算单位编码、预算科目编码、预算科目目级编码、项目编码、项目资金来源编码、项目终止年和预算金额等字段分别整理、生成“一上”和“二上”预算支出表（类SQL描述步骤1-10），同时生成预算单位、一般预算支出科目、一般预算支出目级科目、项目名称、基金项目类别、基金预算支出目级科目、基金预算支出科目等字典表。

2．取得会计科目余额表从AO采集的会计数据中取得科目余额表，提取科目编码、科目名称、本币期初余额等字段。

3．生成会计科目与预算科目的对照表根据会计科目核算的内容，通过会计科目编码与预算单位编码、预算科目编码、预算科目目级编码、项目编码构建会计数据与预算数据的关联关系，生成会计科目与预算科目的对照表。

类SQL：1 . CREATE TABLE [1up - 预算表- 支出] (YSDWBM nvarchar(10), YSKMBM nvarchar(10), YSKMMJBM nvarchar(10), XMBM nvarchar(15), XMZJLYBM nvarchar(10), ZZN nvarchar(4), AMOUNT numeric(9, 2))2 . INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '01' AS Expr1, a.ZZN, a.[01] FROM [1up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '02' AS Expr1, a.ZZN, a.[02] FROM [1up表6$] a INNER JOIN 预算单位字典$ b ONa.YSDWMC =b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC =c.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '03' AS Expr1, a.ZZN, a.[03] FROM[1up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[03] IS NOT NULL)3 . INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '01' AS Expr1, a.ZZN, a.[01] FROM [1up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '02' AS Expr1, a.ZZN, a.[02] FROM [1up表7$] a INNER JOIN 预算单位字典$ b ONa.YSDWMC =b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC =c.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '03' AS Expr1, a.ZZN, a.[03] FROM[1up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[03] IS NOT NULL)4 . INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '01' AS Expr1, b.XMBM, a.[01] FROM [1up表12$] a INNER JOIN基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM,a.YSKMBM, '02' AS Expr1,b.XMBM, a.[02] FROM [1up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '0301' AS Expr1, b.XMBM, a.[0301] FROM [1up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[0301] IS NOT NULL) INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '0302' AS Expr1, b.XMBM, a.[0302] FROM [1up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[0302] IS NOT NULL) INSERT INTO [1up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '04' AS Expr1, b.XMBM, a.[04] FROM [1up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[04] IS NOT NULL)5 . CREATE TABLE [2up - 预算表- 支出](YSDWBM nvarchar(10), YSKMBM nvarchar(10), YSKMMJBM nvarchar(10), XMBM nvarchar(15), XMZJLYBM nvarchar(10), ZZN nvarchar(4), AMOUNT numeric(9, 2))6 . INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010101' AS Expr1, [3010101] FROM [2up表4$] WHERE ([3010101] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010102' AS Expr1, [3010102] FROM [2up表4$] WHERE ([3010102] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010103' AS Expr1, [3010103] FROM [2up 表4$] WHERE ([3010103] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010104' AS Expr1, [3010104] FROM [2up表4$] WHERE ([3010104] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010105' ASExpr1, [3010105] FROM [2up表4$] WHERE ([3010105] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010301' AS Expr1, [3010301] FROM [2up表4$] WHERE ([3010301] IS NOT NULL)7 . INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010302' AS Expr1, [3010302] FROM [2up表4$] WHERE ([3010302] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010305' AS Expr1, [3010305] FROM [2up表4$] WHERE ([3010305] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010310' AS Expr1, [3010310] FROM [2up 表4$] WHERE ([3010310] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010314' AS Expr1, [3010314] FROM [2up表4$] WHERE ([3010314] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010315' ASExpr1, [3010315] FROM [2up表4$] WHERE ([3010315] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010325' AS Expr1, [3010325] FROM [2up表4$] WHERE ([3010325] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM,'3010399' AS Expr1, [3010399] FROM [2up表4$] WHERE ([3010399] IS NOT NULL)8 . INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010201' AS Expr1, [3010201] FROM [2up表5$] WHERE ([3010201] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010202' AS Expr1, [3010202] FROM [2up表5$] WHERE ([3010202] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010205' AS Expr1, [3010205] FROM [2up 表5$] WHERE ([3010205] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010206' AS Expr1, [3010206] FROM [2up表5$] WHERE ([3010206] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010208' ASExpr1, [3010208] FROM [2up表5$] WHERE ([3010208] IS NOT NULL)9 . INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010210' AS Expr1, [3010210] FROM [2up表5$] WHERE ([3010210] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010211' AS Expr1, [3010211] FROM [2up表5$] WHERE ([3010211] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010214' AS Expr1, [3010214] FROM [2up 表5$] WHERE ([3010214] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010215' AS Expr1, [3010215] FROM [2up表5$] WHERE ([3010215] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010216' ASExpr1, [3010216] FROM [2up表5$] WHERE ([3010216] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010218' AS Expr1, [3010218] FROM [2up表5$] WHERE ([3010218] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM,'3010224' AS Expr1, [3010224] FROM [2up表5$] WHERE ([3010224] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010226' AS Expr1, [3010226] FROM [2up表5$] WHERE ([3010226] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010228' AS Expr1, [3010228] FROM [2up表5$] WHERE ([3010228] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010230' AS Expr1, [3010230] FROM [2up表5$] WHERE ([3010230] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT)10 . SELECT YSDWBM, YSKMBM, '3010231' AS Expr1, [3010231] FROM [2up表5$] WHERE ([3010231] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010232' AS Expr1, [3010232] FROM [2up 表5$] WHERE ([3010232] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010234' AS Expr1, [3010234] FROM [2up表5$] WHERE ([3010234] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, AMOUNT) SELECT YSDWBM, YSKMBM, '3010299' ASExpr1, [3010299] FROM [2up表5$] WHERE ([3010299] IS NOT NULL)11 . INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '01' AS Expr1, a.ZZN, a.[01] FROM [2up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '02' AS Expr1, a.ZZN, a.[02] FROM [2up表6$] a INNER JOIN 预算单位字典$ b ONa.YSDWMC =b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC =c.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '03' AS Expr1, a.ZZN, a.[03] FROM [2up表6$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[03] IS NOT NULL)12 . INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '01' AS Expr1, a.ZZN, a.[01] FROM [2up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '02' AS Expr1, a.ZZN, a.[02] FROM [2up表7$] a INNER JOIN 预算单位字典$ b ONa.YSDWMC =b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC =c.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, XMBM, XMZJLYBM, ZZN, AMOUNT) SELECT b.YSDWBM, a.YSKMBM, c.XMBM, '03' AS Expr1, a.ZZN, a.[03] FROM [2up表7$] a INNER JOIN 预算单位字典$ b ON a.YSDWMC = b.YSDWMC INNER JOIN 项目名称$ c ON a.XMMC = c.XMMC WHERE (a.[03] IS NOT NULL)13 . INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '01' AS Expr1, b.XMBM, a.[01] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[01] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECTa.YSDWBM, a.YSKMBM, '02' AS Expr1,b.XMBM, a.[02] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[02] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM,'0301' AS Expr1, b.XMBM, a.[0301] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[0301] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '0302' AS Expr1, b.XMBM, a.[0302] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[0302] IS NOT NULL) INSERT INTO [2up - 预算表- 支出] (YSDWBM, YSKMBM, YSKMMJBM, XMBM, AMOUNT) SELECT a.YSDWBM, a.YSKMBM, '04' AS Expr1, b.XMBM, a.[04] FROM [2up表12$] a INNER JOIN 基金项目类别$ b ON a.XMMC = b.XMMC WHERE (a.[04] IS NOT NULL)2. 发现问题线索1．按会计科目与预算科目对照表的对应口径分别归集会计科目结余和支出预算数据（类SQL描述步骤11、12）。