2013年最新版事业单位会计制度
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2013年事业单位会计制度
第一部分总说明...................................................................................................................................1第二部分会计科目名称和编号...........................................................................................................3第三部分会计科目使用说明...............................................................................................................5
一、资产类.....................................................................................................................................51001库存现金................................................................................................................................51002银行存款................................................................................................................................51011零余额账户用款额度............................................................................................................61101短期投资................................................................................................................................71201财政应返还额度....................................................................................................................71211应收票据................................................................................................................................81212应收账款................................................................................................................................91213预付账款................................................................................................................................91215其他应收款..........................................................................................................................101301存货......................................................................................................................................101401长期投资..............................................................................................................................121501固定资产..............................................................................................................................141502累计折旧..............................................................................................................................171511在建工程..............................................................................................................................181601无形资产..............................................................................................................................191602累计摊销..............................................................................................................................211701待处置资产损溢..................................................................................................................21二、负债类...................................................................................................................................232001短期借款..............................................................................................................................232101应缴税费..............................................................................................................................232102应缴国库款..........................................................................................................................242103应缴财政专户款..................................................................................................................252201应付职工薪酬......................................................................................................................252301应付票据..............................................................................................................................252302应付账款..............................................................................................................................262303预收账款..............................................................................................................................262305其他应付款..........................................................................................................................27
2401长期借款..............................................................................................................................272402长期应付款..........................................................................................................................27三、净资产类...............................................................................................................................283001事业基金..............................................................................................................................283101非流动资产基金..................................................................................................................283201专用基金..............................................................................................................................293301财政补助结转......................................................................................................................303302财政补助结余......................................................................................................................303401非财政补助结转..................................................................................................................313402事业结余..............................................................................................................................313403经营结余..............................................................................................................................323404非财政补助结余分配..........................................................................................................32