Sequence number number Accounting content of accounts used in the new accounting standards

1. Asset category

1 1001 Cash on hand Cash on hand of the enterprise

2 1002 Bank deposits Various amounts deposited by enterprises in banks or other financial institutions

3 1003 Various amounts deposited by enterprises (banks) with the Central Bank at the People's Bank of China (hereinafter referred to as the "Central Bank") , including the allocation of business funds, handling intra-city bill exchanges and cross-system fund transfers in different places, cash withdrawals or deposits, etc.

4 1011 Amounts deposited by interbank enterprises (banks) in domestic, overseas banks and non-bank financial institutions

5 1012 Bank draft deposits and bank cashier check deposits of other monetary capital enterprises , credit card deposits, letter of credit margin deposits, investment deposits, deposits from other places and other monetary funds.

6 1021 Settlement reserve fund The amount deposited by an enterprise (securities) into a designated clearing agency for the purpose of fund clearing and settlement of securities transactions. The settlement fees charged by enterprises (securities) from customers and the settlement fees paid to stock exchanges.

7 1031 Deposits of deposits Various deposits that enterprises (finance) need to deposit or pay for business operations.

8 1101 Trading financial assets The fair value of trading financial assets such as bond investments, stock investments, and fund investments held by enterprises for trading purposes

9 1111 Buy-back resale Funds raised by financial assets enterprises (finance) from financial assets such as bills, securities, loans, etc., which are purchased first and then resold at a fixed price according to the resale agreement

10 1121 Notes receivable enterprises due to sales of goods , Commercial bills received for rendering services, etc., including bank acceptance bills and commercial acceptance bills.

11 1122 Accounts receivable are the amounts that should be collected by the enterprise for selling goods, providing services and other business activities

12 1123 Prepaid accounts are the amounts paid in advance by the enterprise in accordance with the provisions of the contract. If there are not many prepayments, you can also not set up this account and record the prepayments directly into the "Accounts Payable" account

13 1131 Dividends receivable Cash dividends that should be collected by the enterprise and other units should be collected Distributed profits.

14 1132 Interest receivable: corporate trading financial assets, held-to-maturity investments, available-for-sale financial assets, loans, deposits with the central bank, placement funds, financial assets purchased for resale, etc. Interest chargeable.

15 1201 Receivables for subrogation and compensation recognized after the enterprise (insurance) assumes the responsibility for paying insurance premiums in accordance with the original insurance contract

16 1211 Receivables from reinsurance companies (Insurance) Amounts receivable for engaging in reinsurance business

17 1212 Receivable reinsurance contract reserves Receivable unexpired liability reserves receivable recognized by the enterprise (reinsurance cedant) when engaging in reinsurance business, and Insurance liability reserves that should be amortized to reinsurance recipients

18 1221 Other receivables include deposits of deposits, financial assets purchased under resale agreements, notes receivable, accounts receivable, and prepaid accounts. , dividends receivable, interest receivable, subrogation receivables, reinsurance accounts receivable, reinsurance contract reserves receivable, long-term receivables, and other various receivables and temporary payments.

19 1231 Bad debt provision Bad debt provision for enterprise receivables

20 1301 Discount assets Funds raised by enterprises (banks) for discounting and rediscounting of commercial bills.

21 1302 Lending funds The amount lent by enterprises (finance) to other domestic and overseas financial institutions

22 1303 Loans Various customer loans issued by enterprises (banks) in accordance with regulations.

23 1304 Loan loss provision Impairment provision for enterprise (bank) loans. Assets for which loan loss provisions are made include discounted assets, placement funds, customer loans, syndicated loans, trade financing, agreement overdrafts, credit card overdrafts, on-loans and advances, etc.

24 1311 Agency for redemption of securities companies (Securities, banks, etc.) Accept entrusted agents to redeem mature securities.

25 1321 Agency business assets Assets formed by agency business where the enterprise does not bear risks.

26 1401 Material Procurement The company uses planned costs for daily accounting of materials and the purchase cost of purchased materials.

27 1402 Materials in transit Enterprises use actual costs (or purchase prices) for daily accounting of materials, commodities and other materials, and the purchase costs of materials in transit that have been paid but have not been accepted into the warehouse.

28 1403 Raw materials Various materials in stock of the enterprise.

29 1404 Material cost difference is the difference between the material planned cost and the actual cost that the enterprise uses planned cost for daily accounting.

30 1405 Inventory goods The actual cost (or purchase price) or planned cost (or selling price) of various goods in stock of the enterprise.

31 1406 Goods shipped The enterprise has not met the revenue recognition conditions but has shipped the actual cost (or purchase price) or planned cost (or selling price) of the goods.

32 1407 The difference between the purchase and sale price of goods is the difference between the selling price and the purchase price of goods used by enterprises for daily accounting.

33 1408 Entrusted processing materials The actual cost of various materials, commodities and other materials that the enterprise entrusts external units to process.

34 1411 Turnover materials The planned cost or actual cost of the company’s turnover materials.

35 1421 Consumable biological assets The actual cost of consumable biological assets held by enterprises (agriculture).

36 1431 Precious metals The cost of gold, silver and other precious metal inventories held by enterprises (finance).

37 1441 Repossessed assets The cost of physical repossessed assets that an enterprise (finance) has acquired in accordance with the law and is prepared to dispose of in accordance with relevant regulations.

38 1451 The cost of surplus materials acquired after the enterprise (insurance) bears the liability for insurance compensation in accordance with the original insurance contract

39 1461 The financial lease asset enterprise (lease) is The cost of acquiring assets to carry out financial leasing business.

40 1471 Inventory depreciation provision The enterprise's inventory depreciation provision

41 1501 Held-to-maturity investment The amortized cost of the enterprise's held-to-maturity investment.

42 1502 Impairment provisions for held-to-maturity investments The enterprise’s impairment provisions for held-to-maturity investments.

43 1503 Available-for-sale financial assets The fair value of available-for-sale financial assets held by an enterprise.

44 1511 Long-term equity investment Long-term equity investment held by an enterprise that is accounted for using the cost method and equity method.

45 1512 Impairment provisions for long-term equity investments Impairment provisions for long-term equity investments of enterprises.

46 1521 Investment real estate The cost of investment real estate measured by the enterprise using the cost model.

47 1531 Long-term receivables The long-term receivables of the enterprise.

48 1532 Unrealized financing income Unrealized financing income that the enterprise includes in lease income or interest income in installments.

49 1541 Capital deposit is the capital deposit paid by the enterprise (insurance) according to the prescribed proportion.

50 1601 Fixed assets The original price of fixed assets held by the enterprise.

51 1602 Accumulated depreciation Accumulated depreciation of the company’s fixed assets.

52 1603 Fixed asset impairment provision Impairment provision for the enterprise’s fixed assets.

53 1604 Construction-in-progress Expenditures incurred on corporate infrastructure, renovation and other construction-in-progress projects.

54 1605 Project materials The cost of various materials prepared by enterprises for projects under construction.

55 1606 Fixed asset liquidation refers to the value of fixed assets transferred out by an enterprise due to sales, scrapping, damage, external investment, non-monetary asset exchange, debt restructuring, etc. and the expenses incurred during the liquidation process.

56 1611 Unguaranteed residual value The unguaranteed residual value of assets leased out by an enterprise (lease) through financial leasing.

57 1621 Productive biological assets The original price of productive biological assets held by enterprises (agriculture).

58 1622 Accumulated depreciation of productive biological assets Accumulated depreciation of mature productive biological assets of the enterprise (agriculture).

59 1623 Public welfare biological assets The actual cost of public welfare biological assets held by enterprises (agriculture).

60 1631 Oil and gas assets The original price of mining rights and oil and gas wells and related facilities held by enterprises (oil and gas extraction).

61 1632 Accumulated depletion Accumulated depletion of oil and gas assets of an enterprise (oil and gas extraction).

62 1701 Intangible assets The cost of intangible assets held by an enterprise, including patent rights, non-patented technologies, trademark rights, copyrights, land use rights, etc.

63 1702 Accumulated amortization Accumulated amortization provided by the enterprise for intangible assets with limited service life.

64 1703 Impairment provision for intangible assets Impairment provision for the enterprise’s intangible assets.

65 1711 Goodwill The value of goodwill formed in business mergers.

66 1801 Long-term prepaid expenses are various expenses that have been incurred by the enterprise but should be borne by the current and subsequent periods with an amortization period of more than 1 year, such as those incurred for fixed assets rented under operating leases. Improvement expenditures, etc.

67 1811 Deferred income tax assets Deferred income tax assets generated by deductible temporary differences recognized by the enterprise.

68 1821 Separate account assets The value of the separate account assets recognized by the enterprise (insurance) for split accounting of investment-linked products does not belong to the risk protection part.

69 1901 Pending property losses and overflows: The value of the profit, loss and damage of various properties identified by the enterprise during the property inventory process. Abnormal shortages and losses of materials during transportation are also accounted for through this account.

II. Liabilities

70 2001 Short-term borrowings Various types of borrowings borrowed by enterprises from banks or other financial institutions with a term of less than 1 year (including 1 year).

71 2002 Deposit of margin Enterprises (finance) receive various deposits from customers.

72 2003 Borrowing funds The amount borrowed by enterprises (finance) from domestic and overseas financial institutions.

73 2004 Borrowing from the Central Bank The amount borrowed by enterprises (banks) from the Central Bank.

74 2011 Deposits are all kinds of deposits taken by enterprises (banks) except interbank deposits.

75 2012 Interbank deposits are deposits from domestic and overseas financial institutions absorbed by enterprises (banks).

76 2021 Discount liabilities The funds invested by enterprises (banks) for rediscounting commercial bills and other businesses.

77 2101 Trading financial liabilities The fair value of trading financial liabilities assumed by the enterprise.

78 2111 Sales and repurchase of financial assets Funds raised from financial assets such as bills, securities, loans, etc. that an enterprise (finance) first sells and then buys at a fixed price in accordance with the repurchase agreement.

79 2201 Bills payable: Commercial bills issued and accepted by enterprises to purchase materials, goods and accept labor supply, including bank acceptance bills and commercial acceptance bills.

80 2202 Accounts payable The amount payable by an enterprise for business activities such as purchasing materials, goods and receiving services.

81 2203 Accounts received in advance: The amount received in advance by the enterprise in accordance with the provisions of the contract.

82 2211 Employee remuneration payable refers to the various remuneration payable to employees by the enterprise in accordance with relevant regulations. This subject can be divided into "salaries", "employee benefits", "social insurance premiums", "housing provident fund", "trade union funds", "employee education funds", "non-monetary benefits", "dismissal benefits", "share-based payment" ” etc. for detailed accounting

83 2221 Taxes and fees payable Enterprises calculate various taxes and fees payable in accordance with tax laws and other regulations.

84 2231 Interest payable The interest payable by the enterprise in accordance with the contract.

85 2232 Dividends payable Cash dividends or profits distributed by the enterprise.

86 2241 Other payables Other payables of the enterprise except notes payable, accounts payable, accounts payable in advance, employee salaries payable, interest payable, dividends payable, taxes payable, long-term payables, etc. , temporarily received amounts.

87 2251 Policy dividends payable The enterprise (insurance) pays unpaid dividends to policyholders

as agreed in the original insurance contract.

88 2261 Reinsurance accounts payable The unpaid amount payable by an enterprise (insurance) engaged in reinsurance business.

89 2311 Payments from securities trading agencies. Payments received by an enterprise (securities) from clients when entrusted by clients to buy and sell stocks, bonds, funds and other securities on behalf of clients.

90 2312 Agency underwriting securities funds are the underwriting funds payable to the securities issuer when an enterprise (finance) accepts the entrustment and uses underwriting or agency underwriting to underwrite securities.

91 2313 Agency for redemption of securities Enterprises (securities, banks, etc.) accept the redemption funds received from entrusting agents to redeem securities.

92 2314 Agency business liabilities Amounts received from agency business for which the enterprise does not bear risks, including entrusted investment funds, entrusted loan funds, etc.

93 2401 Deferred income Government subsidies recognized by the enterprise that should be included in current profits and losses in subsequent periods.

94 2501 Long-term borrowings refer to various loans borrowed by enterprises from banks or other financial institutions with a term of more than 1 year (excluding 1 year).

95 2502 Bonds payable The principal and interest on bonds issued by a company to raise (long-term) funds.

96 2601 Unexpired liability reserve The unexpired liability reserve of the original non-life insurance contract drawn by the enterprise (insurance).

97 2602 Insurance liability reserve The original insurance contract insurance liability reserve withdrawn by the enterprise (insurance).

98 2611 Policyholder's deposit The enterprise (insurance) receives the deposit from the policyholder in the form of the appreciation of the deposit principal as premium income.

99 2621 Separate account liabilities The investment-linked products accounted for separately by the enterprise (insurance) are not separate account liabilities recognized in the risk protection part.

100 2701 Long-term payables: Various other long-term payables of enterprises except long-term borrowings and bonds payable.

101 2702 Unrecognized financing expenses The enterprise shall include the unrecognized financing expenses in interest expenses in installments.

102 2711 Special accounts payable The enterprise obtains special or specific funds invested by the government as the owner of the enterprise.

103 2801 Estimated liabilities: Estimated liabilities recognized by the enterprise for external guarantees, pending litigation, product quality assurance, restructuring obligations, loss-making contracts, etc.

104 2901 Deferred income tax liabilities Income tax liabilities arising from taxable temporary differences recognized by the enterprise.

3. ***Similar type

105 3001 Liquidation of funds The liquidation of funds for business transactions between enterprises (banks).

106 3002 Currency exchange Enterprises (finance) adopt a separate accounting system to account for the exchange between different currencies resulting from foreign currency transactions.

107 3101 Derivative instruments Derivative assets or derivative liabilities formed by the fair value of an enterprise's derivative instruments and their changes.

108 3201 Hedging tools Assets or liabilities formed by changes in the fair value of hedging tools when an enterprise carries out hedging business (including fair value hedging, cash flow hedging and net investment hedging in overseas operations).

109 3202 Hedging Items Assets or liabilities resulting from changes in the fair value of the hedged items when an enterprise carries out hedging business.

IV. Owners’ Equity

110 4001 Paid-in Capital Enterprises accept paid-in capital invested by investors. A joint stock company should change this account to the "4001 share capital" account.

111 4002 Capital reserve The amount of capital contribution received by an enterprise from investors in excess of its share of registered capital or share capital.

112 4101 Surplus reserve The surplus reserve withdrawn by the enterprise from net profits.

113 4102 General risk reserve The general risk reserve that enterprises (finance) withdraw from net profits in accordance with regulations.

114 4103 Profit for the current year is the net profit (or net loss incurred) realized by the enterprise during the current period.

115 4104 Profit distribution refers to the distribution of corporate profits (or compensation for losses) and the balance after distribution (or compensation) over the years.

116 4201 Treasury shares The amount of the company’s shares acquired, transferred or canceled by the enterprise.

V. Cost categories

117 5001 Production costs Various production costs incurred by enterprises in industrial production.

118 5101 Manufacturing expenses are various indirect expenses incurred by the enterprise's production workshop (department) to produce products and provide labor services.

119 5201 Labor service costs The costs incurred by enterprises in providing labor services to external parties.

120 5301 R&D expenditures are various expenditures incurred by enterprises in the process of researching and developing intangible assets.

121 5401 Engineering Construction The actual contract costs and contract gross profits incurred by the enterprise (construction contractor).

122 5402 Project Settlement The accumulated amount settled by the enterprise (construction contractor) to the owner according to the construction contract.

123 5403 Mechanical operation enterprises (construction contractors) and their internally independently accounted construction units, mechanical stations and transportation teams use their own construction machinery and transportation equipment to carry out mechanical operations (including mechanized construction and transportation operations, etc. ) various expenses incurred.

VI. Profit and loss category

124 6001 Main business income Income from main business such as selling goods and providing labor services recognized by the enterprise.

125 6011 Interest income Interest income recognized by enterprises (finance).

126 6021 Handling fee and commission income Handling fee and commission income recognized by enterprises (finance).

127 6031 Premium income The premium income recognized by the enterprise (insurance).

128 6041 Lease income Lease income recognized by the enterprise (lease).

129 6051 Other business income refers to the income recognized by the enterprise from other operating activities other than the main business activities.

130 6061 Exchange gains and losses Foreign currency transactions incurred by enterprises (finance) due to exchange rate changes.

131 6101 Gains and losses from changes in fair value Accruals arising from changes in fair value of enterprise trading financial assets, trading financial liabilities, investment real estate, derivatives, hedging businesses, etc. measured using the fair value model Gains or losses included in the current period's profits and losses.

132 6111 Investment income The investment income or investment loss recognized by the enterprise.

133 6201 Amortized insurance liability reserve The insurance liability reserve that an enterprise (reinsurance cedant) should amortize to the reinsurance recipient when engaging in reinsurance business.

134 6202 Amortized compensation expenses: The compensation costs shared by the enterprise (reinsurance branch) to the reinsurance recipient.

135 6203 Reimbursement of reinsurance costs The enterprise (reinsurance cedant) repays the reinsurance costs to the reinsurance recipient.

136 6301 Non-operating income Various non-operating income generated by the enterprise.

137 6401 Main business costs The costs that should be carried forward when an enterprise recognizes sales of goods, provision of services and other main business income.

138 6402 Other business costs Expenditures recognized by the enterprise for other operating activities other than the main business activities.

139 6403 Business taxes and surcharges Business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharges and other related taxes incurred in the business activities of the enterprise.

140 6411 Interest expenses Interest expenses incurred by enterprises (finance)

141 6421 Handling fees and commission expenses Various handling fees and commissions incurred by enterprises (finance) related to their operating activities Wait for expenses.

142 6501 Withdrawal of unexpired liability reserves The enterprise (insurance) withdraws the unexpired liability reserves of the original non-life insurance contract and the unexpired liability reserves of the reinsurance contract.

143 6502 Withdrawal of insurance liability reserve The insurance liability reserve of the original insurance contract withdrawn by the enterprise (insurance).

144 6511 Compensation expenses The original insurance contract compensation and reinsurance contract compensation paid by the enterprise (insurance).

145 6521 Policy dividend payment The dividend paid by the enterprise (insurance) to the policy holder according to the original insurance contract.

146 6531 Surrender Fund When the original insurance contract of enterprise (insurance) life insurance is terminated early, the cash value of the policy should be refunded to the policyholder as agreed.

147 6541 Ceded premium The enterprise (reinsurance cedant) cedes the premium to the reinsurance recipient.

148 6542 Reinsurance fee The reinsurance fee paid by the enterprise (reinsurance recipient) to the reinsurance cedant.

149 6601 Sales expenses are various expenses incurred by enterprises in the process of selling goods and materials and providing services.

150 6602 Management expenses The management expenses incurred by an enterprise to organize and manage its production and operations.

151 6603 Financial expenses The financing expenses incurred by enterprises to raise funds required for production and operation.

152 6604 Exploration expenses: Expenditures on geological surveys, physical and chemical exploration, and unsuccessful exploration wells incurred by enterprises (oil and gas exploration) during the oil and gas exploration process.

153 6701 Asset impairment loss The loss caused by the enterprise's provision for impairment of various assets.

154 6711 Non-operating expenses Various non-operating expenses incurred by the enterprise.

155 6801 Income tax expense The income tax expense recognized by the enterprise and should be deducted from the total profit of the current period.

156 6901 Adjustment of previous year’s profit and loss Events that occurred during the current year of the enterprise to adjust previous year’s profit and loss and correction of important previous year errors discovered during this year involve adjustments to previous year’s profit and loss.

1. Assets

Exclusively for banks depositing central bank funds

Exclusively for deposits with interbank banks

Exclusively for settlement reserve securities

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Financial *** use for depositing margin

Financial *** use for placing funds out

Financial *** use for buying financial assets under resale agreements

Exclusively for insurance of deposits receivable from policyholders

Exclusively for insurance of subrogation recovery receivables

Exclusively for insurance of reinsurance accounts receivable

Exclusively for insurance of receivables Exclusively for unexpired liability reserve insurance

Exclusively for reinsurance receivable liability reserve insurance

Exclusively for discounted asset banks

Lending banks and insurance** *Used

Loan loss reserves***Used by banks and insurance companies

Agent payment securities banks and securities***Used

Exclusively used for consumable biological assets in agriculture< /p>

Exclusively for turnover materials construction contractors

Exclusively for precious metal banks

Exclusively for foreclosed asset finance***

Exclusively for loss material insurance

Exclusively for independent account asset insurance

Exclusively for deposited capital deposit insurance

Exclusively for financial lease asset leasing

Exclusively for unguaranteed residual value leasing

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Producing biological assets are used exclusively for agriculture

Producing biological assets are used exclusively for agriculture

Public welfare biological assets are used exclusively for agriculture

Oil and gas assets Petroleum and natural gas Special for mining

Cumulative depletion Special for oil and natural gas mining

II. Liabilities

Deposit of margin for financial purposes

Deposits Capital finance***

Exclusively for banks borrowing money from the central bank

Exclusively for interbank deposit banks

Exclusively for deposit-taking banks

Discount liabilities Exclusively for banks

For financial assets sold under repurchase agreements

Exclusively for dividends payable to policyholders and insurance

Exclusively for reinsurance accounts payable

Specially used as an agent for buying and selling securities

Agent for underwriting securities and for banks***

Agent for redemption of securities, securities and banks***

Exclusively for unexpired liability reserve insurance

Exclusively for insurance liability reserve insurance

Exclusively for policyholders' savings insurance

Exclusively for independent account liability insurance

3. ***Similar type

Exclusively for clearing funds to and from banks

For foreign exchange trading financial ***

4. Owner Equity category

General risk reserve for financial purposes

V. Cost category

Exclusively for engineering construction contractors

Project settlement For construction contractors only

Mechanical operations for construction contractors

6. Profit and loss categories

Interest income financial *** procedures

Procedures Fee income is for financial purposes only

Premium income is for insurance only

Reinforcement premium income is for insurance only

Leasing income is for leasing only

Exchange gains and losses Exclusively for finance

Exclusively for amortization of insurance liability reserve insurance

Exclusively for amortization of compensation expense insurance

Exclusively for amortization of reinsurance expense insurance

Financial *** use for interest expenses

Financial *** use for handling fees

Withdrawal of unexpired liability reserves for insurance only

Withdrawal of insurance liability reserves Exclusively for insurance

Exclusively for compensation payment insurance

Exclusively for policyholder dividend payment insurance

Exclusively for surrender payment insurance

Exclusively for ceded premium insurance

Exclusively for reinsurance premium insurance