1 /99目录企业会计准则应用指南——会计科目和主要账务处理（完整版）............................................1一、资产类科目.................................................................................................................................51001 现金...................................................................................................................................51002 银行存款...........................................................................................................................61003 存放中央银行款项...........................................................................................................61011 存放同业...........................................................................................................................61015 其他货币资金...................................................................................................................71021 结算备付金.......................................................................................................................71031 存出保证金.......................................................................................................................81051 拆出资金...........................................................................................................................81101 交易性金融资产...............................................................................................................91111 买入返售金融资产...........................................................................................................91121 应收票据.........................................................................................................................101122 应收账款.........................................................................................................................111123 预付账款.......................................................................................................
