标准会计业务处理指南fa4-05-02版本：V2.00文档信息文档编号fa4-05-02文档名称标准会计业务处理指南版本号V2.00密页级数56文件控制版本记录日期2005-04-012006-01-01签发陆彬陆彬版本V1.00V2.00变更说明新建修订____________________________________________________________________________________________第页共56页1标准会计业务处理指南fa4-05-02版本：V2.00索引1．流动资产.....................................................................................................................................81．1．货币资金.......................................................................................................................81．1．1．收到投资者（或股东）投入的现金股款.....................................................81．1．2．收到实现的营业收入.....................................................................................81．1．3．收到应收款项.................................................................................................81．1．4．借款.................................................................................................................81．1．5．现金短缺或溢余.............................................................................................91．1．6．收到银行存款利息：.....................................................................................91．1．7．收回备用金和其他应收暂付款项.................................................................91．1．8．收到供应单位因不履行合同而赔偿损失的赔款.........................................91．1．9．将款项汇往采购地开立采购专户.................................................................91．1．10．将款项存入银行以取得银行汇票、银行本票和信用卡.........................101．1．11．向银行申请银行存兑汇票，交纳承兑保证金.........................................101．1．12．向证券公司划出资金时.............................................................................101．1．13．将外埠存款、银行汇票、银行本票存款的未用金额转回结算户.........101．1．14．交纳税金.....................................................................................................101．1．15．交纳其他应交款项.....................................................................................101．1．16．支付购买商品的价款和运杂费.................................................................101．1．17．支付职工工资.............................................................................................101．1．18．购入不需要安装的固定资产.....................................................................101．1．19．拨付备用金.................................................................................................101．1．20．支付暂存款和其他应付款项.....................................................................111．1．21．支付各项费用.............................................................................................111．1．22．发放现金股利和利润.................................................................................111．1．23．按法定程序报经批准减少注册资本的，.................................................111．1．24．货币资金科目设置[现金流量辅助项目核算]..........................................111．2．短期投资.....................................................................................................................111．2．1．购入证券......................
