【正文】 標(biāo)準(zhǔn)會計(jì)業(yè)務(wù)處理指南 fa40502 版本： 文檔信息 文檔編號 fa40502 文檔名稱 標(biāo)準(zhǔn)會計(jì)業(yè)務(wù)處理指南 版 本 號 密 頁 級 數(shù) 56 文件控制 版本記錄 日期 20050401 20060101 簽發(fā) 陸彬 陸彬 版本 變更說明 新建 修訂 ____________________________________________________________________________________________ 第 頁 共 56 頁 1 57 / 57標(biāo)準(zhǔn)會計(jì)業(yè)務(wù)處理指南 fa40502 版本： 索引 1．流動資產(chǎn).....................................................................................................................................8 1．1．貨幣資金.......................................................................................................................8 1．1．1．收到投資者（或股東）投入的現(xiàn)金股款 .....................................................8 1．1．2．收到實(shí)現(xiàn)的營業(yè)收入.....................................................................................8 1．1．3．收到應(yīng)收款項(xiàng).................................................................................................8 1．1．4．借款.................................................................................................................8 1．1．5．現(xiàn)金短缺或溢余.............................................................................................9 1．1．6．收到銀行存款利息：.....................................................................................9 1．1．7．收回備用金和其他應(yīng)收暫付款項(xiàng).................................................................9 1．1．8．收到供應(yīng)單位因不履行合同而賠償損失的賠款 .........................................9 1．1．9．將款項(xiàng)匯往采購地開立采購專戶.................................................................9 1．1．10．將款項(xiàng)存入銀行以取得銀行匯票、銀行本票和信用卡 .........................10 1．1．11．向銀行申請銀行存兌匯票，交納承兌保證金 .........................................10 1．1．12．向證券公司劃出資金時(shí).............................................................................10 1．1．13．將外埠存款、銀行匯票、銀行本票存款的未用金額轉(zhuǎn)回結(jié)算戶 .........10 1．1．14．交納稅金.....................................................................................................10 1．1．15．交納其他應(yīng)交款項(xiàng).....................................................................................10 1．1．16．支付購買商品的價(jià)款和運(yùn)雜費(fèi).................................................................10 1．1．17．支付職工工資.............................................................................................10 1．1．18．購入不需要安裝的固定資產(chǎn).....................................................................10 1．1．19．撥付備用金.................................................................................................10 1．1．20．支付暫存款和其他應(yīng)付款項(xiàng).....................................................................11 1．1．21．支付各項(xiàng)費(fèi)用.............................................................................................11 1．1．22．發(fā)放現(xiàn)金股利和利潤.................................................................................11 1．1．23．按法定程序報(bào)經(jīng)批準(zhǔn)減少注冊資本的， .................................................11 1．1．24．貨幣資金科目設(shè)置[現(xiàn)金流量輔助項(xiàng)目核算] ..........................................11 1．2．短期投資.....................................................................................................................11 1．2．1．購入證券.......................................................................................................11 1．2．2．尚未領(lǐng)取的現(xiàn)金利息...................................................................................11 1．2．3．收到原已記入應(yīng)收項(xiàng)目的現(xiàn)金股利或利息 ...............................................11 1．2．4．收到被投資單位發(fā)放的現(xiàn)金股利或利息等收益 .......................................12 1．2．5．出售股票、債券、基金或到期收回債券本息 ...........................................12 1．2．6．短期投資跌價(jià)準(zhǔn)備.......................................................................................12 1．3．存貨.............................................................................................................................12 1．3．1．庫存商品核算...............................................................................................12 1．3．2．低值易耗品核算...........................................................................................13 1．3．3．耗材核算.......................................................................................................14 1．3．4．商品調(diào)撥.......................................................................................................15 2．長期投資...................................................................................................................................15 2．1．認(rèn)購股票付款時(shí).........................................................................................................15 2．2．以其他方式進(jìn)行股權(quán)投資.........................................................................................15 ____________________________________________________________________________________________ 第 頁 共 56 頁 2 標(biāo)準(zhǔn)會計(jì)業(yè)務(wù)處理指南 fa40502 版本： 2．3．采用成本法核算的，被投資單位宣告發(fā)放的現(xiàn)金股利或利潤 .............................15 2．4．權(quán)益法.........................................................................................................................16 2．4．1．投資成本和股權(quán)投資差額...........................................................................16 2．4．2．損益調(diào)整.......................................................................................................16 2．4．3．股權(quán)投資準(zhǔn)備...............................................................................................16 2．4．4．被投資單位宣告分派現(xiàn)金股利或利潤 .......................................................17 2．4．5．處置股權(quán)投資時(shí)：.......................................................................................17 2．4．6．改變投資目的，而將短期股權(quán)投資劃轉(zhuǎn)為長期股權(quán)投資時(shí) ...................17 2．5．長期債權(quán)投資.............................................................................................................18 2．5．1．企業(yè)認(rèn)購債券付款時(shí)...................................................................................18 2．5．2．應(yīng)計(jì)利息.......................................................................................................18 2．5．3．出售或到期收回債券本息...........................................................................19 2．6．長期投資減值.................................................................