新事業(yè)單位會計(jì)準(zhǔn)則制度

1、新會計(jì)科目新會計(jì)科目原會計(jì)科目原會計(jì)科目新會計(jì)科目新會計(jì)科目原會計(jì)科目原會計(jì)科目庫存現(xiàn)金庫存現(xiàn)金現(xiàn)金現(xiàn)金存貨存貨材料材料銀行存款銀行存款銀行存款銀行存款產(chǎn)成品產(chǎn)成品零余額賬戶用款額度零余額賬戶用款額度+零余額賬戶用款額度零余額賬戶用款額度成本費(fèi)用成本費(fèi)用短期投資短期投資對外投資對外投資固定資產(chǎn)固定資產(chǎn)固定資產(chǎn)固定資產(chǎn)長期投資長期投資累計(jì)折舊累計(jì)折舊財(cái)政應(yīng)返還額度財(cái)政應(yīng)返還額度 +財(cái)政應(yīng)返還額度財(cái)政應(yīng)返還額度在建工程在建工程應(yīng)收票據(jù)應(yīng)收票據(jù)應(yīng)收票據(jù)應(yīng)收票據(jù)無形資產(chǎn)無形資產(chǎn)無形資產(chǎn)無形資產(chǎn)應(yīng)收賬款應(yīng)收賬款應(yīng)收賬款應(yīng)收賬款累計(jì)攤銷累計(jì)攤銷預(yù)付賬款預(yù)付賬款預(yù)付賬款預(yù)付賬款待處置資產(chǎn)待處置資產(chǎn)損溢損溢其

2、他應(yīng)收款其他應(yīng)收款其他應(yīng)收款其他應(yīng)收款累計(jì)折舊/累計(jì)攤銷累計(jì)折舊新會計(jì)科目新會計(jì)科目原會計(jì)科目原會計(jì)科目新會計(jì)科目新會計(jì)科目原會計(jì)科目原會計(jì)科目短期借款短期借款借入款項(xiàng)借入款項(xiàng)應(yīng)付職工薪酬應(yīng)付職工薪酬+應(yīng)付工資（離退應(yīng)付工資（離退休費(fèi)）休費(fèi)）長期借款長期借款+應(yīng)付地方（部門）應(yīng)付地方（部門）津貼補(bǔ)貼津貼補(bǔ)貼應(yīng)繳稅費(fèi)應(yīng)繳稅費(fèi)應(yīng)交稅金應(yīng)交稅金+應(yīng)付其他個(gè)人收應(yīng)付其他個(gè)人收入入應(yīng)繳國庫款應(yīng)繳國庫款應(yīng)繳預(yù)算款應(yīng)繳預(yù)算款應(yīng)付票據(jù)應(yīng)付票據(jù)應(yīng)付票據(jù)應(yīng)付票據(jù)應(yīng)繳財(cái)政專戶款應(yīng)繳財(cái)政專戶款應(yīng)繳財(cái)政專戶款應(yīng)繳財(cái)政專戶款應(yīng)付賬款應(yīng)付賬款應(yīng)付賬款應(yīng)付賬款預(yù)收賬款預(yù)收賬款預(yù)收賬款預(yù)收賬款其他應(yīng)付款其他應(yīng)付款其他應(yīng)付款其他

3、應(yīng)付款長期應(yīng)付款長期應(yīng)付款新會計(jì)科目新會計(jì)科目原會計(jì)科目原會計(jì)科目財(cái)政補(bǔ)助收入財(cái)政補(bǔ)助收入 財(cái)政補(bǔ)助收入財(cái)政補(bǔ)助收入事業(yè)收入事業(yè)收入事業(yè)收入事業(yè)收入上級補(bǔ)助收入上級補(bǔ)助收入上級補(bǔ)助收入上級補(bǔ)助收入附屬單位上繳收入附屬單位上繳收入附屬單位繳款附屬單位繳款經(jīng)營收入經(jīng)營收入經(jīng)營收入經(jīng)營收入其他收入其他收入其他收入其他收入新會計(jì)科目新會計(jì)科目原會計(jì)科目原會計(jì)科目事業(yè)支出事業(yè)支出撥出經(jīng)費(fèi)撥出經(jīng)費(fèi)事業(yè)支出事業(yè)支出結(jié)轉(zhuǎn)自籌基建結(jié)轉(zhuǎn)自籌基建上繳上級支出上繳上級支出上繳上級支出上繳上級支出對附屬單位補(bǔ)助支出對附屬單位補(bǔ)助支出對附屬單位補(bǔ)助對附屬單位補(bǔ)助經(jīng)營支出經(jīng)營支出經(jīng)營支出經(jīng)營支出銷售稅金銷售稅金其他支出其他支出新會計(jì)科目新會計(jì)科目原會計(jì)科目原會計(jì)科目新會計(jì)科目新會計(jì)科目原會計(jì)科目原會計(jì)科目事業(yè)基金事業(yè)基金事業(yè)基金事業(yè)基金一般基金一般基金非財(cái)政補(bǔ)助結(jié)轉(zhuǎn)非財(cái)政補(bǔ)助結(jié)轉(zhuǎn)撥入?？顡苋雽？罘橇鲃淤Y產(chǎn)基金非流動資產(chǎn)基金事業(yè)基金事業(yè)基金投資基金投資基金撥出?？顡艹鰧？罟潭ɑ鸸潭ɑ饘？钪С鰧？钪С鰧Ｓ没饘Ｓ没饘Ｓ没饘Ｓ没鹗聵I(yè)結(jié)余事業(yè)結(jié)余事業(yè)結(jié)余事業(yè)結(jié)余財(cái)政補(bǔ)助結(jié)轉(zhuǎn)財(cái)政補(bǔ)