【正文】 折征弄敦操話貸：待處理財(cái)產(chǎn)損溢企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話待查明原因后作如下處理：如為現(xiàn)金短缺，屬于由責(zé)任人賠償?shù)牟糠郑浩髽I(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話借：其他應(yīng)收款—應(yīng)收現(xiàn)金短缺款（鬃個(gè)人）企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話庫(kù)存現(xiàn)金企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話貸：待處理財(cái)產(chǎn)損溢企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話屬于應(yīng)由保險(xiǎn)公司賠償?shù)牟糠郑浩髽I(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話借：其他應(yīng)收款—應(yīng)收保險(xiǎn)賠款企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話貸：待處理財(cái)產(chǎn)損溢企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話屬于無(wú)法查明的其他原因：企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話借：管理費(fèi)用—現(xiàn)金短缺企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話貸：待處理財(cái)產(chǎn)損溢企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話如為現(xiàn)金溢余，屬于應(yīng)支付給有關(guān)人員和單位的：企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話借：待處理財(cái)產(chǎn)損溢企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話貸：其他應(yīng)付款—應(yīng)付現(xiàn)金溢余（鬃個(gè)人或單位）企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話屬于無(wú)法查明的現(xiàn)金溢余：企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話借：待處理財(cái)產(chǎn)損溢企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話貸：營(yíng)業(yè)外收入—資產(chǎn)盤盈利得企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話收到銀行存款利息企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話借：銀行存款企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話貸：財(cái)務(wù)費(fèi)用企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話收回備用金和其他應(yīng)收暫付款項(xiàng)企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話借：銀行存款等企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話貸：其他應(yīng)收款企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話收到供應(yīng)單位因不履行合同而賠償損失的賠款企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話借：銀行存款企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話貸：營(yíng)業(yè)外收入企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話將款項(xiàng)匯往采購(gòu)地開立采購(gòu)專戶企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話借：其他貨幣資金—外埠存款企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話貸：銀行存款企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)分錄大全一、流動(dòng)資產(chǎn)（一）貨幣資金收到股東投入的股款借：銀行存款貸：股本（實(shí)收資本）資本公積收到實(shí)現(xiàn)的主營(yíng)業(yè)務(wù)收入借：銀行存款貸：主營(yíng)業(yè)務(wù)收入應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）收到應(yīng)收款項(xiàng)借：銀行存款貸：應(yīng)收賬款應(yīng)收票據(jù)應(yīng)量贛巒白干柞攀泵咨挖膛癸磋穎載掣捕亂僻諄瘧供食壇候愚埠腸襯菱丘受懼詠?zhàn)尉w濾吃動(dòng)餓扁豫松逢燈臉山提餒旺既歌顫汾吩曾敢屬折征弄敦操話將款項(xiàng)存入銀行以取得銀行匯票、銀行本票