[事业单位资产.pptVIP

第二章 事业单位资产的核算 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 事业单位会计科目表  　　一、资产的主要会计处理 （一）新制度下的会计科目 1001 库存现金 1002 银行存款 1011 零余额账户用款额度 1101 短期投资 1201 财政应返还额度 120101 财政直接支付 120102 财政授权支付 1211 应收票据 1212 应收账款 1213 预付账款 1215 其他应收款 1301 存 货 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 1401 长期投资 1501 固定资产 1502 累计折旧 1511 在建工程 1601 无形资产 1602 累计摊销 1701 待处置资产损溢 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 资产是指事业单位占有或者使用的能以货币计量的经济资源，包括各种财产、债权和其他权利。 流动资产------指可以在一年以内变现或者耗用的资产，包括库存现金、各种存款、零余额账户用款额度、应收及预付款项、存货等。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3