某集团会计手册.pdf

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2019-01-21 发布于山东
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某集团会计手册.pdf

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某集团会计手册引言·································································································· 3 一、会计科目明细表（初始化科目） ············································ 4 资产类科目 ···················································································································4 负债类科目 ···················································································································6 权益类科目 ···················································································································7 损益类科目 ···················································································································8 二、会计科目的具体解释······························································· 10 资产类科目的具体解释 ·····························································································10 1001 现金 ················································································································10 1002 银行存款 ········································································································10 1009 其他货币资金·································································································11 1101 短期投资·········································································································12 1111 应收票据 ·········································································································13 1121 应收股利·········································································································14 1122 应收利息·········································································································14 1131 应收账款·········································································································15 1133 其他应收款·································································································