农民专业合作社财务会计制度（试行）农民专业合作社2012年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、会计核算的基本要求..............................................................................................................2三、会计科目................................................................................................................................11101库存现金................................................................................................................................14102银行存款................................................................................................................................14113应收款....................................................................................................................................15114成员往来................................................................................................................................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................................................................................................................................20141牲畜（禽）资产.....................................................................................................................21142林木资产................................................................................................................................22151固定资产................................................................................................................................23152累计折旧................................................................................................................................25153在建工程................................................................................................................................26154固定资产清理.........................................................................................................................27161无形资产................................................................................................................................27201短期借款................................................................................................................................29211应付款....................................................................................................................................29212应付工资................................................
