第1章资产

目录第1章资产........................................................1-11.1流动资产································································1-11.1.1货币资金·······························································1-11.1.2短期投资······························································1-111.1.3短期投资跌价准备···················································1-161.1.4应收及预付款项······················································1-181.1.5存货····································································1-371.1.6待摊费用······························································1-661.2长期投资·······························································1-671.2.1长期股权投资·························································1-671.2.2长期债权投资·························································1-761.2.3长期投资减值准备···················································1-831.2.4委托贷款······························································1-861.3固定资产·······························································1-881.3.1固定资产······························································1-881.3.2累计折旧······························································1-981.3.3经营租入固定资产改良············································1-1011.3.4固定资产减值准备·················································1-1011.3.5固定资产清理·······················································1-1031.3.6工程物资····························································1-1051.3.7在建工程····························································1-1081.3.8在建工程减值准备·················································1-1121.4无形资产·····························································1-1141.4.1无形资产····························································1-1151.4.2无形资产减值准备·················································1-1211.5未确认融资费用·····················································1-1231.5.1未确认融资费用的确认············································1-1241.5.2未确认融资费用的分摊············································1-1241.6长期待摊费用························································1-1241.6.1发生的长期待摊费用··············································1-1241.6.2长期待摊费用摊销·················································1-1251.7待处理财产损溢·····················································1-1251.7.1盘盈的各种有形资产··············································1-1261.7.2盘亏、毁损的各种有形资产······································1-1261.7.3物资的其他损失····················································1-127第1章资产资产，是指过去的交易、事项形成并由神华集团公司及其各子公司（以下简称公司）拥有或者控制的资源，该资源预期会给公司带来经济利益。公司的资产按流动性分为流动资产、长期投资、固定资产、无形资产和其他资产。1.1流动资产流动资产，是指可以在1年或者超过1年的一个营业周期内变现或耗用的资产，主要包括货币资金、短期投资、应收及预付款项、待摊费用、存货等。1.1.1货币资金货币资金，是指公司持有的库存现金，或存入外部银行或其他金融机构、开户银行、公司各级内部资金结算中心的资金，包括公司库存现金、银行存款和其他货币资金。1.1.1.1现金本科目核算公司持有的库存现金。公司内部周转使用的备用金，在“其他应收款”科目核算，不在本科目核算。本科目期末借方余额，反映公司实际持有的库存现金。公司应设置“现金日记账”，由出纳人员根据现金收付款凭证，按照业务发生顺序逐日逐笔登记。每日终了，应计算结清当日的现金收入合计数、现金支出合计数和结余数账面余额，并将结余数账面余额与实际库存数核对，做到账款相符。对于有外币现金的公司，应分别人民币和各种外币设置“现金日记账”进行明细核算。1.1.1.1.1提现和存现（1）从集团公司统一指定的银行分支机构提取现金时，出纳人员在规定库存现金额度内开具现金支票，由财务部门负责人审批后根据支票存根：借：现金贷：银行存款（2）将现金存入银行时，根据现金交款单做：借：银行存款贷：现金1.1.1.1.2内部职工预支、报销差旅费或其他费用（1）预支差旅费或其他费用，根据有关授权及审批程序批准的借款单：借：其他应收款贷：现金（2）报销费用并收回剩余的现金时：借：现金（实际收回的现金）管理费用（应报销的金额）贷：其他应收款（实际借出的现金）1.1.1.1.3现金短缺或溢余的清查和处理每日终了，根据现金盘点情况以及在结算现金收支、财产清查等过程中发现的有待查明原因的现金短缺或溢余，应通过“待处理财产损溢”科目核算。发现时的处理：（1）发现有待查明原因的现金短缺，按照实际短缺的金额：借：待处理财产损溢——待处理流动资产损溢贷：现金（2）发现有待查明原因的现金溢余，按照实际溢余的金额：借：现金贷：待处理财产损溢——待处理流动资产损溢查明原因后的处理：（3）查明原因后现金短缺的处理，属于应由责任人赔偿的部分：借：其他应收款——××个人或公司贷：待处理财产损溢——待处理流动资产损溢属于应由保险公司赔偿的部分：借：其他应收款——保险赔款贷：待处理财产损溢——待处理流动资产损溢属于无法查明的其他原因，根据有关授权规定及程序，经批准后：借：管理费用——现金短缺贷：待处理财产损溢——待处理流动资产损溢（4）查明原因后现金溢余的处理，属于应支付给有关人员或公司的：借：待处理财产损溢——待处理流动资产损溢贷：其他应付款——××个人或公司属于无法查明的其他原因，根据有关规定授权及程序，经批准后：借：待处理财产损溢——待处理流动资产损溢贷：营业外收入——现金溢余1.1.1.2银行存款本科目核算公司存入开户银行、公司内部资金结算中心及外部银行)的人民币及外币存款。公司的外埠存款、银行本票存款、银行汇票存款、信用卡存款、信用证保证金、存出投资款、在途货币资金等在“其他货币资金”科目核算。本科目期末借方余额，反映公司实际存在开户银行、公司内部资金结算中心及外部银行的各种款项。公司按开户银行设置“银行存款日记账”进行明细核算。有外币存款的公司，还应分别以人民币和各种外币设置“银行存款日记账”进行明细核算。公司出纳人员根据银行收付款凭证，按照业务的发生顺序逐日逐笔登记“银行存款日记账”，每日终了结出余额。“银行存款日记账”应至少每月与“开户银行对账单”及“内部资金结算中心对账单”、“银行对账单”进行核对。月度终了，公司银行存款账面余额与相应对账单余额之间如有差额，必须逐笔查明原因进行处理，并按月编制“银行存款余额调节表”。1.1.1.2.1存入和收到银行存款以现金存入银行，根据银行退回的交款回单，及时编制现金付款凭证，登记“现金日记账”和“银行存款日记账”。发生的存款利息，根据银行通知及时编制收款凭证。（1）将款项存入开户银行时，根据退回的交款回单：借：银行存款贷：现金（2）收到银行存款，根据银行退回的进账单或收账通知：借：银行存款贷：应收账款或其他相关科目1.1.1.2.2提取现金和支出银行存款（1）向银行提取现金时借：现金贷：银行存款（2）支出银行存款时，按有关授权及审批程序批准后根据支票存根时：借：应付账款或其他相关科目贷：银行存款1.1.1.2.3银行存款不能收回的处理公司应加强对银行存款的管理，并定期对银行存款进行检查，如果有确凿证据表明存在银行或其他金融机构的款项部分不能收回，或全部不能收回的（如银行倒闭等），根据相关部门的批准：借：营业外支出——其他贷：银行存款1.1.1.2.4银行存款结算方式银行存款结算方式主要包括：支票、银行汇票、商业汇票、银行本票、汇兑、委托收款及托收承付七种结算方式。（1）采用支票方式：收款公司对于收到的支票，应在收到支票的当日填制进账单连同支票送银行，根据开户银行退回的进账单第一联和有关的原始凭证编制收款凭证，或根据开户银行转来由签发人送交银行支票后，经开户银行进账单第一联和有关的原始凭证编制收款凭证；付款公司对于付出的支票，应根据支票存根和有关原始凭证及时编制付款凭证。（2）采用银行汇票方式：收款公司应当将汇票、解讫通知和进账单送交银行，根据银行退回的进账单和有关的原始凭证编制收款凭证；付款公司应在收到银行签发的银行汇票后，根据“银行汇票申请书”编制付款凭证。如有多余款项或因汇票超过付款期等原因而退款时，应根据银行的多余款收账通知编制收款凭证。（3）采用商业汇票方式：采用商业承兑汇票方式的，收款公司将要到期的商业承兑汇票连同填制的邮划或电划委托收款凭证，一并送交银行办理转账，根据银行的收账通知，编制收款凭证；付款公司在收到银行的付款通知时，编制付款凭证。采用银行承兑汇票方式的，收款公司将要到期的银行承兑汇票连同填制的邮划或电划委托收款凭证，一并送交银行办理转账，根据银行的收账通知，编