农民专业合作社财务会计制度（试行）农民专业合作社5 月装订目 录农民专业合作社财务会计制度.......................................................................................................1一、总 则....................................................................................................................................1二、会计核算的基本规定..............................................................................................................2三、会计科目................................................................................................................................11101 库存现金................................................................................................................................14102 银行存款................................................................................................................................14113 应收款....................................................................................................................................15114 组员往来................................................................................................................................15121 产品物资................................................................................................................................16124 委托加工物资.........................................................................................................................17125 委托代销商品.........................................................................................................................18127 受托代购商品.........................................................................................................................18128 受托代销商品.........................................................................................................................19131 对外投资...................................................................................................
