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公司会计核算办法（修改稿）二〇一四年八月目录（集团）会计核算办法目录第一章总则..................................................................................................................................1第二章主要会计政策和会计估计...............................................................................................1第三章会计核算科目................................................................................................................10第四章会计科目使用说明及主要账务处理.............................................................................41第一节资产类科目....................................................................................................................411001库存现金...........................................................................................................................411002银行存款...........................................................................................................................431012其他货币资金...................................................................................................................431121应收票据............................................................................................................................441122应收账款...........................................................................................................................461123预付账款...........................................................................................................................471124预付制片款........................................................................................................................471221其他应收款.......................................................................................................................491223待抵扣进项税....................................................................................................................491405库存商品...........................................................................................................................501411低值易耗品........................................................................................................................521481待摊费用...........................................................................................................................521511长期股权投资....................................................................................................................531531长期应收款.......................................................................................................................541601固定资产...........................................................................................................................541604在建工程............................................................................................................................591605工程物资...........................................................................................................................601701无形资产............................................................................................................................601901待处理财产损溢...............................................................................................................62第二节负债类科目...................