Under the new standards, the liabilities are:

short-term loans

borrowed funds from deposits received

borrowed funds from the central bank

absorbed deposits

interbank deposits

discounted liabilities

trading financial liabilities

sold and repurchased financial assets

payable. Pay taxes

interest payable

dividend payable

other payables

policy dividends payable

reinsurance accounts payable

securities sales

securities underwriting

securities payment

agency business liabilities

long-term loans in deferred revenue

bonds payable

unearned liability reserve

. Debt

long-term payables

unconfirmed financing expenses

special payables

estimated liabilities

deferred income tax liabilities

What are the six categories of accounting subjects?

one, Asset category

1 11 cash on hand

2 12 bank deposits

3 13 funds deposited in the central bank

4 111 funds deposited in the same bank

5 112 funds in other currencies

6 121 settlement reserve

7 131 deposits

8 111 trading financial assets

. Assets

1 1121 notes receivable

11 1122 accounts receivable

12 1123 prepayments

13 1131 dividends receivable

14 1132 interest receivable

15 121 subrogation receivables

16 1211 reinsurance receivables

17 1212 receivables. Other receivables

19 1231 bad debt reserve

2 131 discounted assets

21 132 lent funds

22 133 loan loss reserve

23 134 loan loss reserve

24 1311 agent pays securities

25 1321 agent business assets

26 141 material procurement. Goods in transit

28 143 raw materials

29 144 material cost difference

3 145 inventory goods

31 146 issued goods

32 147 goods purchase and sale price difference

33 148 entrusted processing materials

34 1411 revolving materials

35 1421 consumable organisms. Precious metal

37 1441 debt-paying assets

38 1451 damaged materials

39 1461 finance lease assets

4 1471 inventory depreciation reserve

41 151 held-to-maturity investment

42 152 impairment reserve for held-to-maturity investment

43 153 available-for-sale financial assets

443.

45 1512 impairment reserve for long-term equity investment

46 1521 investment real estate

47 1531 long-term receivables

48 1532 unrealized financing income

49 1541 deposit of capital

5 161 fixed assets

51 162 accumulated depreciation

52 163 fixed. 53 164 construction in progress

54 165 engineering materials

55 166 fixed assets cleaning

56 1611 unguaranteed residual value

57 1621 productive biological assets

58 1622 accumulated depreciation of productive biological assets

59 1623 public welfare biological assets

6 1631 oil and gas assets < Accumulated depreciation

62 171 intangible assets

63 172 accumulated amortization

64 173 intangible assets impairment reserve

65 1711 goodwill

66 181 long-term deferred expenses

67 1811 deferred income tax assets

68 1821 independent account assets

69 191. Liabilities

7 short-term loans in 21

71 22 deposits received

72 borrowed funds in 23

73 borrowed from the central bank in 24

74 absorbed deposits in 211

75 interbank deposits in 212

76 discounted liabilities

77 211 trading financial liabilities. Payment for repurchased financial assets

79 221 Notes payable

8 222 Accounts payable

81 223 Accounts received in advance

82 2211 Employees' salaries payable

83 2221 Taxes payable

84 2231 Interest payable

85 2232 dividend payable

86 2241 Other payables. Policy dividends payable

88 2261 reinsurance accounts payable

89 2311 securities sales agent

9 2312 securities underwriting agent

91 2313 securities payment agent

92 2314 agency business liabilities

93 241 deferred revenue

94 251 long-term loans

95 251. 96 261 unexpired liabilities ...

What are the accounting subjects of liabilities

Liabilities 1211 Short-term loans

Liabilities 12111 Notes payable loans

Liabilities 12121 Accounts payable loans

Liabilities 12131 Accounts received in advance loans

Liabilities 12141 Goods on consignment loans

Liabilities 12151 Payable. Wages, bonuses, Allowances and subsidies loans

liabilities 221512 welfare loans payable

liabilities 221513 social insurance loans

liabilities 221514 housing provident fund loans

liabilities 221515 trade union funds and employee education funds loans

liabilities 21516 non-monetary welfare loans

liabilities 21517 compensation for termination of labor relations with employees. Other expenditure loans related to obtaining services provided by employees

Liabilities 12161 dividend payable Loans

Liabilities 12171 Taxable Loans

Liabilities 221711 Taxable Loans VAT General Taxpayers

Liabilities 3217111 Input Tax Loans

Liabilities 3217112 Taxable Loans

Liabilities 3217113 Transfer out of unpaid VAT loans. 217114 tax relief loan

debt 3217115 output tax loan

debt 3217116 export tax rebate loan

debt 3217117 input tax transfer-out loan

debt 3217118 export tax deduction for domestic products

debt 3217119 transfer-out overpaid VAT loan

. Small-scale taxpayers who borrow value-added tax

debt 221713 payable business tax loan consulting service industry

debt 221714 payable consumption tax loan

debt 221715 payable resource tax loan

debt 221716 payable income tax loan

debt 221717 payable land value-added tax loan

debt 221718 payable urban maintenance and construction tax loan. Enterprise

debt 221719 payable property tax loan

debt 221711 payable land use tax loan

debt 2217111 payable vehicle and vessel use tax loan

debt 2217112 payable personal income tax loan

debt 2217113 education additional loan all enterprises

debt 217114 local education development fee loan all enterprises

debt. Loans

Liabilities 12181 Other payable loans

Liabilities 12191 Prepaid expense loans

Liabilities 12192 Interest payable loans

Liabilities 1221 Asset value loans to be transferred

Liabilities 12211 Estimated liabilities loans

Liabilities 1231 Long-term loan loans

Liabilities 2311 Principal loans

Liabilities 2231. P > Liabilities 223111 Bond face value loans

Liabilities 223112 Bond premium loans

Liabilities 223113 Bond discount loans

Liabilities 223114 Accrued interest loans

Liabilities 12321 Long-term payable loans

Liabilities 223211 Financing lease loans payable

Liabilities 223211 Financing extensions.

main business income, other business income, gains and losses from changes in fair value, investment income, non-operating income, main business costs, other business costs, business taxes and surcharges, sales expenses, management expenses, financial expenses, asset impairment losses, non-operating expenses, income tax expenses, Adjustment of profit and loss in previous years

What are the five major accounts in accounting

Assets, liabilities, owners' equity, costs, profits and losses

Assets borrow to increase loans to decrease

Costs borrow to increase loans to decrease

Owners borrow to decrease loans to increase

Losses and losses borrow to increase loans to decrease

If. It is beneficial to borrow money to reduce loans to increase

The losses mentioned are the costs, expenses and taxes. These things

The benefits mentioned are the gains.

The items of profit and loss are to be carried forward to the end of this year's profit. The end of this year's profit is

And the end of this year's profit is

What are the expense items in the accounting subjects?

There is no special expense account classification in accounting subjects.

Accounting subjects are divided into six categories: assets, liabilities, owners' equity, cost, profit and loss, and * * *.

if the subject is expense, there is manufacturing expense in the cost category, which is a capitalized expense. Other subjects called expenses are basically in the profit and loss category, including sales expenses, management expenses and financial expenses.

there is a long-term deferred expense in the asset category, which are the profit and loss categories of assets

According to the provisions of the enterprise accounting system, the profit and loss categories include: 511 main business income. This account accounts for the income generated by the enterprise in its daily activities such as selling goods, providing services and transferring the right to use assets. 512 Other business income This account accounts for the income from sales or other businesses other than the main business income of the enterprise, such as material sales, purchasing and consignment, packaging rental and other income. 521 investment income This account accounts for the gains or losses made by enterprises in foreign investment. 523 subsidy income this accounting enterprise actually receives the subsidy income (including the refunded value-added tax) according to the regulations, or the fixed subsidy calculated according to the sales volume or workload and the subsidy quota stipulated by the state and given on schedule. 531 Non-operating income This account accounts for the income of an enterprise that is not directly related to its production and operation, including the inventory surplus of fixed assets, the net income from the disposal of fixed assets, the non-monetary easy income, the income from the sale of intangible assets, and the net income from fines. 541 Cost of Main Business This account accounts for the actual costs incurred by an enterprise due to its daily activities such as selling goods, providing services or transferring the right to use assets. 542 Main business taxes and surcharges This account accounts for the taxes and surcharges that should be borne by enterprises in their daily activities, including business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharge. 545 Other business expenses This account accounts for the expenses incurred by enterprises in other sales or other businesses except the main business costs, including the related costs and expenses incurred in selling materials and providing labor services, as well as related taxes and surcharges. 551 Operating expenses This account accounts for the expenses incurred by an enterprise in the process of selling goods, including transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, exhibition expenses and advertising expenses, as well as the wages and welfare expenses of employees of sales organizations (including sales outlets, after-sales service outlets, etc.) specially set up for selling goods of this enterprise, expenses similar to wages, business expenses and other operating expenses. The transportation fees, handling fees, packaging fees, insurance fees, reasonable loss in transit and sorting fees before warehousing incurred by commodity circulation enterprises in the process of purchasing commodities are also accounted for in this account. 552 Management Expenses This account accounts for the management expenses incurred by an enterprise in organizing and managing the production and operation of the enterprise, including company funds (including salaries, repair expenses, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.), trade union funds, unemployment insurance premiums, labor insurance premiums, and directors' dues (including board members' allowances, conference expenses and travel expenses, etc.) that are incurred by the enterprise's board of directors and administrative departments in the operation and management of the enterprise. Vehicle and vessel use tax, land use tax, stamp duty, technology transfer fee, mineral resources compensation fee, amortization of intangible assets, employee education funds, research and development fees, sewage charges, inventory loss or inventory gain (excluding inventory loss that should be included in non-operating expenses). Provision for bad debts and inventory depreciation, etc. 553 Financial expenses This account accounts for the expenses incurred by enterprises to raise funds needed for production and operation, including interest expenses (less interest income), exchange losses (less exchange gains) and related handling fees. The borrowing costs incurred for special loans for the purchase and construction of fixed assets, which should be capitalized according to regulations before the fixed assets reach the scheduled usable state, are not included in the accounting scope for undergraduate purposes. 561 Non-operating expenses This account accounts for the expenses incurred by an enterprise that are not directly related to its production and operation, such as