[DOC]-《2012年旭阳煤炭集团会计核算手册(科目)》(148页)-财务制度表格.doc

目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc310449195前 言 PAGEREF _Toc310449195 \h 1HYPERLINK \l _Toc310449196第一章 资产类科目 PAGEREF _Toc310449196 \h 1HYPERLINK \l _Toc3104491971.1. 库存现金 PAGEREF _Toc310449197 \h 1HYPERLINK \l _Toc3104491981.2. 银行存款 PAGEREF _Toc310449198 \h 1HYPERLINK \l _Toc3104491991.3. 其他货币资金 PAGEREF _Toc310449199 \h 2HYPERLINK \l _Toc3104492001.4. 交易性金融资产 PAGEREF _Toc310449200 \h 2HYPERLINK \l _Toc3104492011.5. 应收票据 PAGEREF _Toc310449201 \h 3HYPERLINK \l _Toc3104492021.5.1. 银行承兑汇票面值 PAGEREF _Toc310449202 \h 3HYPERLINK \l _Toc3104492031.5.2. 银行承兑汇票贴现 PAGEREF _Toc310449203 \h 4HYPERLINK \l _Toc3104492041.5.3. 银行承兑汇票解付 PAGEREF _Toc310449204 \h 4HYPERLINK \l _Toc3104492051.5.4. 银行承兑汇票背书转让 PAGEREF _Toc310449205 \h 4HYPERLINK \l _Toc3104492061.5.5. 转为应收款的银行承兑汇票 PAGEREF _Toc310449206 \h 5HYPERLINK \l _Toc3104492071.5.6. 商业承兑 PAGEREF _Toc310449207 \h 5HYPERLINK \l _Toc3104492081.6. 应收账款 PAGEREF _Toc310449208 \h 5HYPERLINK \l _Toc3104492091.7. 预付账款 PAGEREF _Toc310449209 \h 7HYPERLINK \l _Toc3104492101.8. 内部往来 PAGEREF _Toc310449210 \h 8HYPERLINK \l _Toc3104492111.8.1. 内部往来—应收账款 PAGEREF _Toc310449211 \h 8HYPERLINK \l _Toc3104492121.8.2. 内部往来—应付账款 PAGEREF _Toc310449212 \h 8HYPERLINK \l _Toc3104492131.8.3. 内部往来—其他应收款 PAGEREF _Toc310449213 \h 9HYPERLINK \l _Toc3104492141.8.4. 内部往来—其他应付款 PAGEREF _Toc310449214 \h 9HYPERLINK \l _Toc3104492151.9. 应收股利 PAGEREF _Toc310449215 \h 10HYPERLINK \l _Toc3104492161.10. 应收利息 PAGEREF _Toc310449216 \h 10HYPERLINK \l _Toc3104492171.11. 其他应收款 PAGEREF _Toc310449217 \h 11HYPERLINK \l _Toc3104492181.12. 备用金 PAGEREF _Toc310449218 \h 13HYPERLINK \l _Toc3104492191.13. 坏账准备 PAGEREF _Toc310449219 \h 13HYPERLINK \l _Toc3104492201.14. 受托代销商品 PAGEREF _Toc310449220 \h 14HYPERLINK \l _Toc3104492211.15. 材料采购 PAGEREF _Toc310449221 \h 14HYPERLINK \l _Toc3104492221.16. 开发产品 PAGEREF _Toc310449222 \h 15HYPERLINK \l _Toc3104492231.17. 原材料 PAGEREF _Toc310449223 \h 16HYPERLINK \l _Toc3104492241.18. 库存商品 PAGEREF _Toc310449224 \h 1