農(nóng)民專業(yè)合作社財務(wù)會計制度(全套)

1、農(nóng)民專業(yè)合作社財務(wù)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(yīng)付款...........................................

2、..........................................................................................29212應(yīng)付工資.........................................................................................................................

3、........30221應(yīng)付盈余返還.........................................................................................................................31222應(yīng)付剩余盈余.....................................................................

4、....................................................31231長期借款.................................................................................................................................32235專項應(yīng)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.................................................................................................................................37501經(jīng)營收入..............

10、...................................................................................................................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...................................................................