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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·································································································
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