编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES75页第PAGE\*MERGEFORMAT75页共NUMPAGES\*MERGEFORMAT75页小企业会计分录大全目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc398578745"一、流动资产PAGEREF_Toc398578745\h2HYPERLINK\l"_Toc398578746"（一）货币资金PAGEREF_Toc398578746\h2HYPERLINK\l"_Toc398578747"（二）交易性金融资产PAGEREF_Toc398578747\h7HYPERLINK\l"_Toc398578748"（三）存货PAGEREF_Toc398578748\h8HYPERLINK\l"_Toc398578749"（四）委托贷款PAGEREF_Toc398578749\h21HYPERLINK\l"_Toc398578750"二、非流动资产PAGEREF_Toc398578750\h23HYPERLINK\l"_Toc398578751"（一）持有至到期投资PAGEREF_Toc398578751\h23HYPERLINK\l"_Toc398578752"（二）可供出售金融资产PAGEREF_Toc398578752\h25HYPERLINK\l"_Toc398578753"（三）长时间股权投资PAGEREF_Toc398578753\h27HYPERLINK\l"_Toc398578754"（四）商誉PAGEREF_Toc398578754\h35HYPERLINK\l"_Toc398578755"（五）投资性房地产PAGEREF_Toc398578755\h35HYPERLINK\l"_Toc398578756"（六）固定资产PAGEREF_Toc398578756\h38HYPERLINK\l"_Toc398578757"（八）在建工程、油气勘探收入、油气开发设施的核算PAGEREF_Toc398578757\h47HYPERLINK\l"_Toc398578758"（九）无形资产PAGEREF_Toc398578758\h50HYPERLINK\l"_Toc398578759"（十）长时间待摊费用PAGEREF_Toc398578759\h52HYPERLINK\l"_Toc398578760"（十一）、待处理财产损溢待处理财产收益PAGEREF_Toc398578760\h52HYPERLINK\l"_Toc398578761"（十二）待处理财产损失PAGEREF_Toc398578761\h53HYPERLINK\l"_Toc398578762"三、结算资金PAGEREF_Toc398578762\h53HYPERLINK\l"_Toc398578763"（一）应收、应付票据PAGEREF_Toc398578763\h53HYPERLINK\l"_Toc398578764"（二）应收、应付账款PAGEREF_Toc398578764\h56HYPERLINK\l"_Toc398578765"会计分录大全PAGEREF_Toc398578765\h59HYPERLINK\l"_Toc398578766"一、现金PAGEREF_Toc398578766\h59HYPERLINK\l"_Toc398578767"二、银行存款PAGEREF_Toc398578767\h60HYPERLINK\l"_Toc398578768"三、其他货币资金PAGEREF_Toc398578768\h60HYPERLINK\l"_Toc398578769"四、应收票据PAGEREF_Toc398578769\h60HYPERLINK\l"_Toc398578770"五、应收账款PAGEREF_Toc398578770\h61HYPERLINK\l"_Toc398578771"六、预支账款PAGEREF_Toc398578771\h62HYPERLINK\l"_Toc398578772"七、存货PAGEREF_Toc398578772\h62HYP