事业单位会计制度目录第一部分总说明.............................................................................................................1第二部分会计科目名称和编号.....................................................................................4第三部分会计科目使用说明.........................................................................................7一、资产类...............................................................................................................71001库存现金..........................................................................................................71002银行存款..........................................................................................................81011零余额账户用款额度....................................................................................101101短期投资........................................................................................................111201财政应返还额度............................................................................................121211应收票据........................................................................................................131212应收账款........................................................................................................141213预付账款........................................................................................................151215其他应收款....................................................................................................161301存货................................................................................................................171401长期投资........................................................................................................211501固定资产........................................................................................................241502累计折旧........................................................................................................311511在建工程........................................................................................................321601无形资产........................................................................................................351602累计摊销........................................................................................................381701待处置资产损溢............................................................................................39二、负债类.............................................................................................................412001短期借款........................................................................................................422101应缴税费........................................................................................................422102应缴国库款....................................................................................................452103应缴财政专户款............................................................................................452201应付职工薪酬................................................................................................462301应付票据........................................................................................................472302应付账款........................
