餐饮行业会计科目及其核算说明金蝶友商网产品方案部2011年10月餐饮行业会计科目及其核算说明目录餐饮行业会计科目及其核算说明......................................................................................................2一、餐饮行业会计科目一览表..........................................................................................................2二、餐饮行业会计科目使用说明....................................................................................................12第１０１号科目现金..........................................................................................................12第１０２号科目银行存款...................................................................................................12第１０９号科目其他货币资金...........................................................................................13第１１１号科目短期投资...................................................................................................14第１１３号科目应收帐款...................................................................................................15第１１４号科目坏帐准备...................................................................................................16第１１９号科目其他应收款...............................................................................................16第１２１号科目原材料.......................................................................................................17第１２２号科目燃料...........................................................................................................17第１２４号科目低值易耗品...............................................................................................18第１２６号科目物料用品...................................................................................................19第１２８号科目库存商品...................................................................................................20第１３１号科目待摊费用...................................................................................................20第１４１号科目长期投资...................................................................................................21第１５１号科目固定资产...................................................................................................23第１５５号科目累计折旧...................................................................................................25第１５６号科目固定资产清理...........................................................................................25第１５９号科目在建工程...................................................................................................26第１６１号科目无形资产...................................................................................................27第１７１号科目递延资产...................................................................................................28第１８１号科目待处理财产损溢........................................................................................28第２０１号科目短期借款...................................................................................................29第２０３号科目应付帐款...................................................................................................30第２０９号科目其他应付款....
