资源描述：
《2013年小企业会计准则科目（accounting standards for small businesses in 2013）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、2013年小企业会计准则科目（Accountingstandardsforsmallbusinessesin2013）Accountingstandardsforsmallbusinessesin2013KingdeeEditionSubjectcodenameMnemoniccodeSubjectcategorybalancedirectionforeigncurrencyaccountingThefinalForeignexchangeCorrespondencebusinessbusinessaccountingQuantitysumAuxiliaryaccountin
2、gmeteringCompanycashSubjectBankSubjectAdayAccountingCash,etc.ThepriceProjectAssistantAssistantAccounting1001cashflowassets,notcountingthecashstock,whetherornotitisnotornot1002bankdeposits,floatingassets,notaccountingbankdeposits,whetherornot,whetherornot1004reservecurrentassets,donotcalcula
3、tethereservefund,no,no,no,no,No.1012othermonetarycapitalfloatingassetsdonotaccountforothermonetaryfunds,whetherornot,no,no,no,no,no,no,no,no,no,no,no,no,No.1101shortterminvestmentinfloatingassets,notbyshort-terminvestment,no,no,no,no1121notereceivablenegotiableassets,notaccountingbillsrecei
4、vable,whetherornot,nonono1122accountsreceivablecurrentassets,nottoaccountreceivable,no,no,no,no,No.1123prepaidcashflowassets,notaccountingprepaidaccounts,no,no,nonono1131dividendsreceivable,floatingassets,accountingreceivabledividends,whetherornot,no,no,no,no,no,no,no,no,no,no,no,no,No.1132
5、interestreceivablefloatingassets,notaccountinginterestreceivable,whetherornot,no,no,no,no,no,no,nointerest1221otherreceivablecurrentassetsarenotaccountedforbyotherreceivables,whetherornot,noornot1401materialpurchasingcurrentassets,notaccountingformaterialpurchase,nonono,nonono1402inthewayof
6、materialflowassetsbynotaccountingintransitgoods,nonono,nonono1403rawmaterialcurrentassets,notaccountingforrawmaterials,nonono,nonono1404materialcostdifference,currentassetsnotaccountingthematerialcostdifference,nono,nonono1405inventoryofliquidassets,notaccountingforinventorygoods,no,no,no,n
7、o,no1407commoditysalespricedifference,thefloatingassetsloannotaccountingcommodityInvoicingprice,nonono,nonono1408entrustedprocessingmaterialflowassets,notaccountingcommissionedprocessingmaterials,nonono,nonono1411revolvingassets,circulatingassets,notcoun
