第0页共77页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第0页共77页第一章货币资金及应收款项.....................................................................................................21．现金....................................................................................................................................22．银行存款.............................................................................................................................33．其他货币资金（外埠存款）.............................................................................................34．坏账损失.............................................................................................................................4第二章存货...............................................................................................................................51材料........................................................................................................................................5⒉委托加工物资......................................................................................................................63.包装物...................................................................................................................................64.低值易耗品（处理同包装物）............................................................................................85.存货清查...............................................................................................................................86．存货的期末计价（略）.....................................................................................................9第三章投资...............................................................................................................................101．短期投资...........................................................................................................................102、长期股权投资投资...........................................................................................................113．投资的期末计价（略）...................................................................................................164．委托贷款...........................................................................................................................16第四章固定资产.......................................................................................................................17⒈增加（如是旧的，则以净值入帐）..............................................................................172．减少..................................................................................................................................203．固定资产折旧...................................................................................................................224．固定资产的后继续支出p113－114................................................................................225．固定资产的盘盈、盘亏...................................................................................................237．固定资产的期末计价（略）...........................................................................................24第五章无形资产及其他资产..........................................................................................
