[3.1.1 现金银行](3.1.1%E7%8E%B0%E9%87%91%E9%93%B6%E8%A1%8C.md) [3.1.2 应收款](3.1.2%E5%BA%94%E6%94%B6%E6%AC%BE.md) [3.1.3 一般收入](3.1.3%E4%B8%80%E8%88%AC%E6%94%B6%E5%85%A5.md) [3.1.4 一般支出](3.1.4%E4%B8%80%E8%88%AC%E6%94%AF%E5%87%BA.md) [3.1.5 借入借出](3.1.5%E5%80%9F%E5%85%A5%E5%80%9F%E5%87%BA.md)