标准会计业务处理指南.docx

标准会计业务处理指南
fa4-05-02 版本：V2.00
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文档编号 fa4-05-02
文档名称 标准会计业务处理指南
版 本 号 V2.00
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页
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数 56
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日期
2005-04-01
2006-01-01
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陆彬
陆彬
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V1.00
V2.00
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标准会计业务处理指南
fa4-05-02 版本：V2.00
索引

1．流动资产.....................................................................................................................................8
1．1．货币资金.......................................................................................................................8
1．1．1．收到投资者（或股东）投入的现金股款 .....................................................8
1．1．2．收到实现的营业收入.....................................................................................8
1．1．3．收到应收款项.................................................................................................8
1．1．4．借款.................................................................................................................8
1．1．5．现金短缺或溢余.............................................................................................9
1．1．6．收到银行存款利息：.....................................................................................9
1．1．7．收回备用金和其他应收暂付款项.................................................................9
1．1．8．收到供应单位因不履行合同而赔偿损失的赔款 .........................................9
1．1．9．将款项汇往采购地开立采购专户.................................................................9
1．1．10．将款项存入银行以取得银行汇票、银行本票和信用卡 .........................10
1．1．11．向银行申请银行存兑汇票，交纳承兑保证金 .........................................10
1．1．12．向证券公司划出资金时.............................................................................10
1．1．13．将外埠存款、银行汇票、银行本票存款的未用金额转回结算户 .........10
1．1．14．交纳税金.....................................................................................................10
1．1．15．交纳其他应交款项.....................................................................................10
1．1．16．支付购买商品的价款和运杂费.................................................................10
1．1．17．支付职工工资.............................................................................................10
1．1．18．购入不需要安装的固定资产.....................................................................10
1．1．19．拨付备用金.................................................................................................10
1．1．20．支付暂存款和其他应付款项.....................................................................11
1．1．21．支付各项费用.............................................................................................11
1．1．22．发放现金股利和利润.................................................................................11
1．1．23．按法定程序报经批准减少注册资本的， .................................................11
1．1．24．货币资金科目设置[现金流量辅助项目核算] ..........................................11
1．2．短期投资.....................................................................................................................11
1．2．1．购入证券.......................................................................................................11
1．2．2．尚未领取的现金利息...................................................................................11
1．2．3．收到原已记入应收项目的现金股利或利息 ...............................................11
1．2．4．收到被投资单位发放的现金股利或利息等收益 .......................................12
1．2．5．出售股票、债券、基金或到期收回债券本息 ...........................................12
1．2．6．短期投资跌价准备.......................................................................................12
1．3．存货.............................................................................................................................12
1．3．1．库存商品核算...............................................................................................12
1．3．2．低值易耗品核算...........................................................................................13
1．3．3．耗材核算.......................................................................................................14
1．3．4．商品调拨.......................................................................................................15
2．长期投资...................................................................................................................................15
2．1．认购股票付款时.........................................................................................................15
2．2．以其他方式进行股权投资.........................................................................................15

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标准会计业务处理指南
fa4-05-02 版本：V2.00
2．3．采用成本法核算的，被投资单位宣告发放的现金股利或利润 .............................15
2．4．权益法.........................................................................................................................16
2．4．1．投资成本和股权投资差额...........................................................................16
2．4．2．损益调整.......................................................................................................16
2．4．3．股权投资准备...............................................................................................16
2．4．4．被投资单位宣告分派现金股利或利润 .......................................................17
2．4．5．处置股权投资时：.......................................................................................17
2．4．6．改变投资目的，而将短期股权投资划转为长期股权投资时 ...................17
2．5．长期债权投资.............................................................................................................18
2．5．1．企业认购债券付款时...................................................................................18
2．5．2．应计利息.......................................................................................................18
2．5．3．出售或到期收回债券本息...........................................................................19
2．6．长期投资减值.............................................................................................................19
2．6．1．提取长期投资减值准备...............................................................................19
3．固定资产...................................................................................................................................19
3．1 固定资产增减................................................................................................................19
3．1．1．购入不需要安装的固定资产.......................................................................19
3．1．2．自行建造完成的固定资产...........................................................................20
3．1．3．投资者投入的固定资产，按投资各方确认的价值 ...................................20
3．1．4．融资租入固定资产.......................................................................................20
3．1．5．接受捐赠的固定资产...................................................................................20
3．1．6．盘盈的固定资产...........................................................................................20
3．1．7．无偿调入需要安装的固定资产...................................................................20
3．1．8．投资转出的固定资产...................................................................................21
3．1．9．捐赠转出的固定资产...................................................................................21
3．1．10．无偿调出的固定资产.................................................................................21
3．1．11．盘亏的固定资产.........................................................................................22
3．1．12．出售、报废和毁损等原因减少的固定资产 .............................................22
3．2．固定资产折旧.............................................................................................................22
3．3．固定资产减值.............................................................................................................22
3．3．1．固定资产发生减值.......................................................................................22
3．3．2．如果已计提减值准备的固定资产价值又得以恢复 ...................................22
3．4．固定资产清理.............................................................................................................22
3．4．1．出售、报废和毁损的固定资产转入清理 ...................................................22
3．4．2．清理过程中发生的费用以及应交的税金 ...................................................23
3．4．3．收回出售固定资产的价款、残料价值和变价收入等 ...............................23
3．4．4．应由保险公司或过失人赔偿的损失...........................................................23
3．4．5．固定资产清理后的净收益...........................................................................23
3．4．6．固定资产清理后的净损失...........................................................................23
3．4．7．固定资产修理费用.......................................................................................24
4．在建工程...................................................................................................................................24
4．1.发包工程........................................................................................................................24
4．2．工程完工.....................................................................................................................24
4．2．1．租入固定资产改良支出...............................................................................24

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标准会计业务处理指南
fa4-05-02 版本：V2.00
4．2．2．自有产权装修...............................................................................................25
5．无形资产和长期待摊费用.......................................................................................................25
5．1 无形资产........................................................................................................................25
5．1．1．购入的无形资产，按实际支付的价款 .......................................................25
5．1．2．投资者投入的无形资产，按投资各方确认的价值 ...................................25
5．1．3．自行开发并按法律程序申请取得的无形资产 ...........................................25
5．1．4．土地使用权...................................................................................................25
5．1．5．出租无形资产，按取得的租金收入...........................................................25
5．1．6．无形资产摊销...............................................................................................26
5．1．8．购入软件.......................................................................................................26
5．1．9．软件价值摊销...............................................................................................26
5．2．长期待摊费用.............................................................................................................26
5．2．1．开办费...........................................................................................................26
5．2．2．工程改造.......................................................................................................26
6．待处理财产损溢.......................................................................................................................26
6．1．待处理财产损溢.........................................................................................................26
6．1．1．盘盈的各种流动资产、固定资产等...........................................................26
6．1．2．流动资产的盘盈转销...................................................................................27
6．1．3．固定资产的盘盈转销...................................................................................27
6．2．待处理财产损失.........................................................................................................27
6．2．1．盘亏、毁损的各种流动资产、固定资产、以及报损的存货等 ...............27
6．2．2．流动资产盘亏、毁损转销...........................................................................27
6．2．3．固定资产盘亏转销.......................................................................................27
6．2．4．属于无法收回的其他损失，报经批准 .......................................................27
7．应收应付票据...........................................................................................................................28
7．1．应收票据.....................................................................................................................28
7．1．1．销售商品、产品、提供劳务等收到的应收票据 .......................................28
7．1．2．以应收票据抵偿应收账款...........................................................................28
7．1．3．带息应收票据计提利息...............................................................................28
7．1．4．企业持未到期的应收票据向银行贴现（不带息票据） ...........................28
7．1．5．企业持未到期的应收票据向银行贴现（带息票据） ...............................28
7．1．6．应收票据到期，收回本息...........................................................................29
7．2．应付票据.....................................................................................................................29
7．2．1 企业开出、承兑商业汇票或以承兑商业汇票抵付货款、应付账款时 ......29
7．2．2．承兑保证金...................................................................................................29
7．2．3．承兑汇票的手续费.......................................................................................29
7．2．4．到货验收.......................................................................................................30
7．2．5．采购保证金...................................................................................................30
7．2．6．票据贴现自用...............................................................................................30
7．2．7．应付票据备查登记.......................................................................................30
8．应收应付账款...........................................................................................................................30
8．1．应收账款.....................................................................................................................30
8．2．应付帐款.....................................................................................................................31
8．3．坏账准备.....................................................................................................................31

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标准会计业务处理指南
fa4-05-02 版本：V2.00
8．3．1．提取坏账准备...............................................................................................31
8．3．2．应提取小于坏账准备账面余额的差额 .......................................................31
8．3．3．坏账损失.......................................................................................................31
8．3．4．坏账收回.......................................................................................................31
9．预付预收账款...........................................................................................................................31
9．1．预付帐款.....................................................................................................................31
9．1．1．因购置资产而预付的款项........................................................................