【正文】 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(xiāo)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購(gòu)入不需要安裝的固定資產(chǎn)、開(kāi)發(fā)設(shè)施企業(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(xiāo)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：在建工程企業(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(xiāo)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(xiāo)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同時(shí)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(xiāo)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：固定資產(chǎn)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(xiāo)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油氣資產(chǎn)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(xiāo)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：在建工程企業(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(xiāo)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2購(gòu)入工程用物資企業(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(xiāo)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：原材料（專用材料、專用設(shè)備）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(xiāo)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(xiāo)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應(yīng)付賬款企業(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(xiāo)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應(yīng)付票據(jù)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(xiāo)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為購(gòu)置大型設(shè)備而預(yù)付款企業(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(xiāo)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：預(yù)付賬款企業(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(xiāo)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(xiāo)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設(shè)備并補(bǔ)付設(shè)備價(jià)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(xiāo)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：原材料（專用設(shè)備）（設(shè)備的實(shí)際成本）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(xiāo)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：預(yù)付賬款（預(yù)付的價(jià)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(xiāo)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銀行存款（補(bǔ)付的價(jià)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(xiāo)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2支付探礦權(quán)費(fèi)用、價(jià)款，采礦權(quán)費(fèi)用、價(jià)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(xiāo)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：油氣資產(chǎn)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(xiāo)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管理費(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(xiāo)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(xiāo)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應(yīng)交稅費(fèi)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(xiāo)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2撥付備用金企業(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(xiāo)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（備用金）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(xiāo)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：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(xiāo)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(xiāo)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定期補(bǔ)足備用金企業(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(xiāo)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