2013年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其他应收款..........................................................................................................................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待处置资产损溢..................................................................................................................21二、负债类...................................................................................................................................232001短期借款..............................................................................................................................232101应缴税费.....................................................................................
