下载后可任意编辑最事业单位会计制度12024 年 5 月 29 日下载后可任意编辑 事业单位会计制度第一部分总说明....................................................1第二部分会计科目名称和编号........................................3第三部分会计科目使用说明..........................................5一、资产类.....................................................51001 库存现金..................................................51002 银行存款..................................................51011 零余额账户用款额度........................................61101 短期投资..................................................71201 财政应返还额度............................................71211 应收票据..................................................81212 应收账款..................................................91213 预付账款..................................................91215 其它应收款...............................................101301 存货.....................................................101401 长期投资.................................................121501 固定资产.................................................141502 累计折旧.................................................171511 在建工程.................................................181601 无形资产.................................................191602 累计摊销.................................................211701 待处理资产损溢...........................................21二、负债类....................................................23 短期借款....................................................232101 应缴税费.................................................232102 应缴国库款...............................................242103 应缴财政专户款...........................................2512024 年 5 月 29 日下载后可任意编辑2201 应付职工薪酬.............................................252301 应付票据.................................................252302 应付账款...............................
