農(nóng)民專業(yè)合作社財務會計制度(全套)

1、農(nóng)民專業(yè)合作社財務會計制度（試行）農(nóng)民專業(yè)合作社2012 年 5 月裝訂201 短期借款 .................................................................................................................................29211 應付款 ....................................

2、.................................................................................................29212 應付工資 ................................................................................................................

3、.................30221 應付盈余返還 .........................................................................................................................31222 應付剩余盈余 ........................................................

4、.................................................................31231 長期借款 .................................................................................................................................32235 專項應付款 ...

5、..........................................................................................................................32301 股金 .........................................................................................

6、................................................33311 專項基金 .................................................................................................................................34321 資本公積 .....................

7、............................................................................................................35322 盈余公積 .....................................................................................................

8、............................35331 本年盈余 .................................................................................................................................36332 盈余分配 .........................................

9、........................................................................................36401 生產(chǎn)成本 .........................................................................................................................

10、........37501 經(jīng)營收入 .................................................................................................................................38502 其他收入 .............................................................

11、....................................................................38511 投資收益 .................................................................................................................................39521 經(jīng)營支出 .

12、................................................................................................................................39522 管理費用 .................................................................................

13、................................................40529 其他支出 .................................................................................................................................40四、會計報表........................

14、..........................................................................................................41資產(chǎn)負債表格式.........................................................................................................