【正文】 ..............................................................................5 三、職責(zé) .....................................................................................................................................6 第二章 會(huì)計(jì)政策 ..............................................................................................................................6 一、會(huì)計(jì)期間 ..............................................................................................................................6 二、固定資產(chǎn)折舊政策 ................................................................................................................6 三、攤銷政策 ..............................................................................................................................6 四、資產(chǎn)減值準(zhǔn)備 .......................................................................................................................6 五、收入確認(rèn)時(shí)點(diǎn)標(biāo)準(zhǔn) ................................................................................................................6 第三章 會(huì)計(jì)科目核算規(guī)范 ................................................................................................................7 ※ 第一節(jié) 資產(chǎn)類科目 ..........................................................................................................7 一、 1001庫(kù)存現(xiàn)金 ......................................................................................................................7 二、 1002銀行存款 ......................................................................................................................8 三、 1012其他貨幣資金 ...............................................................................................................8 四、 1101交易性金融資產(chǎn) ...........................................................................................................9 五、 1122應(yīng)收賬款 .................................................................................................................... 10 六、 1123預(yù)付賬款 .................................................................................................................... 10 七、 1124預(yù)付稅費(fèi) .................................................................................................................... 11 八、 1221其他應(yīng)收款 ................................................................................................................ 11 九、 1303委托貸款 .................................................................................................................... 12 十、 1401材料采購(gòu) .................................................................................................................... 13 十一、 1403原材料 .................................................................................................................... 13 十二、 1405庫(kù)存商品 ................................................................................................................ 13 十三、 1481待攤費(fèi)用 ................................................................................................................ 14 十四、 1601固定資產(chǎn) ................................................................................................................ 14 十五、 1606固定資產(chǎn)清理 ......................................................................................................... 16 十六、 1604在建工程 ................................................................................................................ 17 十七、 1701無形資產(chǎn) ................................................................................................................ 17 十八、 1801長(zhǎng)期待攤費(fèi)用 ......................................................................................................... 18 十九、 1811遞延所得稅資產(chǎn) ...................................................................................................... 18 ※ 第二節(jié) 負(fù)債類科目 ........................................................................................................ 20 一、 2202應(yīng)付賬款 .................................................................................................................... 20 二、 2203預(yù)收賬 款 .................................................................................................................... 21 三、 2221應(yīng)交稅費(fèi) .................................................................................................................... 21 四、 2211應(yīng)付職工薪酬 ............................................................................................................. 21 五、 2241其他應(yīng)付款 ................................................................................................................ 23 六、 2901遞延所得稅負(fù)債 ......................................................................................................... 23 ※ 第三節(jié) 成本類科目 .......................................................................................................... 23 一、 5001開發(fā)成本 .................................................................................................................... 23 二、 5101 制造費(fèi)用 ................................................................................................................... 24 ※ 第四節(jié) 損益類科目 .......................................................................................................... 24 一、 6001主營(yíng)業(yè)務(wù)收入 ............................................................................................................. 24 二、 6051 其他業(yè)務(wù)收入 ............................................................................................................ 25 三、 6301 營(yíng)業(yè)外收入 ............................................................................................................... 26 四、 6401 主營(yíng)業(yè)務(wù)成本 ............................................................................................................ 27 五、 6402 其他業(yè)務(wù)成本 ............................................................................................................ 27 六、 6403 營(yíng)業(yè)稅金及附加 ......................................................................