新会计准则会计科目表.docxVIP

一,资产类

11001库存现金cashonhand

21002银行存款bankdeposit

51015其他货币资金othermonetarycapital

91101交易性金融资产transactionmonetaryassets

111121应收票据notesreceivable

121122应收账款accountreceivable

131123预付账款accountprepaid

141131成收股利dividendreceivable

151132应收利息accruedinterestreceivable

211231其他应收款accountsreceivable—others

221241坏账准备haddebtsreserve

281401材料采购procurementofmaterials

291402在途物资materialsintransit

301403原材料rawmaterials

321406库存商品commoditystocks

331407发出商品goodsintransit

361412包装物及低ffi易耗品wrappageandlowvalueandeasilywornoutarticles

421461存货跌价准备re