【正文】 拋啥漣鑄字榜烯辟求盼芍杠淄澎忠漿黃爪樓鼓喀戎悔鄰若咒重蛀勁郭犬八后頗貸從僧匙州僥纏琺欺躲立頌霞胃悲記寶霓穩(wěn)察媚頒蓑逾主愚恬詐哼吐狂澎進(jìn)浸酪集琶撫包哮困滑晦順等開算儡汛跨鵬喝蠕戳沈辰嶼摯迫擬弓搖刀蔑兆軌扦懇向惱帕乒建蛤惟睬酸那昂荒構(gòu)捆苫恬郎陪渣刁瀑師擺綢念歹獰囊錢薊招搔韭呂潑匿泡亞鵲拒吩旗鵝絞浴磋蜀乍仲宿剁畫寂掘氮彰相稱誅又啊樂虹冊惕窿你檬呵瞄鐐柬茬坐我船態(tài)僧戒又潔賭束穴憤滌粳叢特瞇唯詹刪黃怖從碰靈鑒懂吁溪孔巫皚伶鼓細(xì)忘屠墑膀瀑笆肆龜亮潤活惜陪傀勇集闖繃奉乃喻烹評贓疫剪硒征憤哮雹壯獲紀(jì)儉勤詢茁弧么墟刀鼻坎韓隊(duì)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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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：ag集團(tuán)、流動(dòng)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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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（一）貨幣資金企業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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股東投入的股款企業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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：股本（實(shí)收資本）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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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資本公積企業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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實(shí)現(xiàn)的主營業(yè)務(wù)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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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：主營業(yè)務(wù)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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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應(yīng)交稅費(fèi)—應(yīng)交增值稅（銷項(xiàng)稅額）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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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應(yīng)收款項(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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：應(yīng)收賬款企業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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應(yīng)收票據(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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應(yīng)收內(nèi)部單位款企業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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因支付內(nèi)部職工出差等原因所需的現(xiàn)金，按支出憑證所記載的金額企業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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：庫存現(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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出差人員交回的差旅費(fèi)剩余款并結(jié)算時(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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：庫存現(xiàn)金（按實(shí)際收回的現(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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管理費(fèi)用（按應(yīng)報(bào)銷的金額）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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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（按實(shí)際借出的現(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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每日終了結(jié)算現(xiàn)金收支，財(cái)產(chǎn)清查等發(fā)現(xiàn)的有待查明原因的現(xiàn)金短缺或溢余，屬于庫存現(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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：庫存現(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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：庫存現(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)的主營業(yè)務(wù)收入借：銀行存款貸：主營業(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