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小企业会计分录大全目录一、流动资产..................................................................................................................................2（一）货币资金......................................................................................................................2（二）交易性金融资产...........................................................................................................7（三）存货..............................................................................................................................8（四）委托贷款....................................................................................................................21二、非流动资产............................................................................................................................23（一）持有至到期投资.........................................................................................................23（二）可供出售金融资产.....................................................................................................25（三）长期股权投资............................................................................................................27（四）商誉............................................................................................................................35（五）投资性房地产............................................................................................................35（六）固定资产....................................................................................................................38（八）在建工程、油气勘探支出、油气开发设施的核算.................................................47（九）无形资产....................................................................................................................50（十）长期待摊费用............................................................................................................52（十一）、待处理财产损溢待处理财产收益.................................................................52（十二）待处理财产损失.....................................................................................................53三、结算资金................................................................................................................................53（一）应收、应付票据.........................................................................................................53（二）应收、应付账款.........................................................................................................56会计分录大全................................................................................................................................59一、现金................................................................................................................................59二、银行存款........................................................................................................................60三、其他货币资金................................................................................................................60四、应收票据........................................................................................................................60五、应收账款...............................................