I. Assets assets

100 1 cash

1002 bank deposit

1009 other monetary funds そのOther monetary funds

10090 1 remote deposits

100902 cashier's check

100903 bank draft bank hand shape

100904クレジットカード credit card

100905 letter of credit deposit

100906 deposit of investment funds and advance loan of investment funds

1 10 1 short-term investment

1101kloc-0/joint-stock company

1 10 102 bonds

1 10 103 fund fund

110110 others.

1 102 short-term investment impairment reserve short-term investment assessment loss as capital.

1111notes receivable hand shape

1 12 1 dividends receivable are not paid in cash.

1 122 Interest receivable without interest.

1 13 1 accounts receivable linked to gold

1 133 Other receivables are unpaid.

1 14 1 bad debt reserve loan as cash.

1 15 1 prepayment

1 16 1 subsidy receivable is not settled.

120 1 Material Purchase Material Entry

12 1 1 raw materials

122 1 packaging

123 1 low-value consumables

1232 material cost difference material original difference

124 1 homemade semi-finished products.

1243 in stock

1244 price difference of goods; The price difference between commodity buying and selling.

125 1 entrusted processing materials entrusted processing materials

126 1 consignment goods and consignment goods.

127 1 consignment and consignment.

128 1 inventory depreciation reserve shed unloading assets evaluation loss as capital.

129 1 installment payment, commodity distribution, commodity and product distribution.

130 1 prepaid expenses

140 1 Long-term equity investment Long-term benefit investment

140 10 1 investment by stock investment companies

140 102 Other equity investments.

1402 long-term debt investment

14020 1 bond investment bond investment

140202 other creditor's rights investment "other creditor's rights investment"

142 1 Long-term investment impairment reserve Long-term investment assessment loss as capital.

143 1 entrusted loan entrusted loan payment

143 10 1 principal yuan

143 102 interest interest

143 103 impairment reserve evaluation; Loss as collateral.

150 1 fixed assets

1502 Accumulated depreciation minus compensation but accumulated amount

1505 fixed assets impairment reserve fixed assets assessment loss as capital

160 1 engineering materials and fortifications materials

160 10 1 special material

160 102 special equipment

160 103 "payment for large equipment" before prepayment for large equipment.

Production preparation tools and appliances Production preparation tools and appliances

1603 construction survey of projects under construction

65438+

170 1 fixed assets liquidation fixed assets division

180 1 intangible assets

1805 intangible assets impairment reserve intangible assets assessment loss as capital.

18 15 The financing cost is unknown.

190 1 long-term prepaid expenses

19 1 1 The loss of the property to be handled is excessive, and the property gains and losses are not handled.

1911kloc-0/losses and surpluses of current assets to be processed, and gains and losses of current assets to be processed.

19 1 102 The loss and surplus of fixed assets to be processed have not been processed.

Two. debt

2 10 1 short-term loan

2 1 1 1 bills payable support hand shapes.

2 12 1 payable for buying and hanging gold

2 13 1 payment before advance payment

2 14 1 consignment goods, selling goods as an agent to get cash.

2 15 1 Payable wages have not been paid.

2 153 welfare funds payable, excluding welfare funds.

2 16 1 dividend payable is not worth pawning.

2 17 1 Taxable amount does not include tax.

2 17 10 1 VAT payable is not taxed.

217101kloc-0/input tax and official tax.

2 17 10 102 tax payable.

2 17 10 103 Transfer out unpaid tax increase and unpaid tax payment.

2 17 10 104 tax relief

2 17 10 105 output tax plus tax

2 17 10 106 export tax refund declaration form

2 17 10 107 Transfer of input tax to official tax payment.

2 17 10 108 export tax deduction for domestic products の export control

2 17 10 109 Transfer out the overpaid value-added tax.

2171010 unpaid value-added tax.

2 17 102 failed to pay the business tax payable.

2 17 103 excludes consumption tax payable.

2 17 104 does not include the resource tax payable.

2 17 105 does not include income tax payable.

2 17 106 unpaid land value-added tax.

2 17 107 does not include the payable urban maintenance and construction tax.

2 17 108 Property tax should be paid, excluding property tax.

2 17 109 excludes land use tax payable.

2171kloc-0/0 did not use the payable vehicle and vessel use tax.

217111personal income tax payable, not personal income tax.

2 176 other payables そののののののの

2 18 1 other payables (except payment)

2 19 1 there is no fee for withholding fees.

220 1 The value of the transferred assets does not replace the assets.

22 1 1 See accumulated liabilities for estimated liabilities.

230 1 long-term loan

23 1 1 bonds payable but not bonds.

23 1 10 1 par value of bonds

23 1 102 bond premium bond reduction

23 1 103 bond discount bond cutting

23 1 104 accrued interest.

232 1 Long-term accounts payable have not been paid for a long time.

233 1 Unused amount of special accounts payable

234 1 deferred tax deferred tax

Third, third, the owner's equity class holds points.

3 10 1 paid-in capital (or equity) "capital" (or "equity")

3 103 The investment capital reduction has been returned.

3 1 1 1 capital reserve

3111kloc-0/capital (or equity) premium capital (or joint-stock capital)

3 1 1 102 Donation of non-cash assets.

3 1 1 103 accept cash donations and cash donations.

3 1 1 104 equity investment reserve

3 1 1 105 Transfer funds to fund delivery.

3 1 1 106 foreign currency capital translation difference

3 1 1 107 Other capital reserve.

3 12 1 surplus reserve fund

3 12 10 1 provident fund statutory surplus reserve method.

3 12 102 Arbitrary surplus reserve fund

3 12 103 statutory welfare fund statutory welfare fund

3 12 104 Reserve Fund

3 12 105 Enterprise Development Fund Enterprise Development Fund

3 12 106 profit return, capital reduction and interest accumulation.

3 13 1 current profit and current interest

3 14 1 profit distribution benefit points

3 14 10 1 others are transferred to other places for replacement.

3 14 102 Withdraw the statutory surplus reserve method to deposit the provident fund.

3 14 103 Withdraw the statutory public welfare fund and include it in the statutory public welfare fund.

3 14 104 Withdraw the petty cash.

3 14 105 Extraction of Enterprise Development Fund from Enterprise Development Fund.

3 14 106 Withdraw the employee bonus and welfare fund and join it.

3 14 107 profit return, capital reduction and interest accumulation.

3 14 108 preferred stock dividends payable were not paid as dividends.

3 14 109 Withdraw any surplus reserve from any provident fund.

3 14 1 10 Common stock dividends payable are not paid as ordinary plant dividends.

314111ordinary dividend capital (or share capital) is converted into share capital (or share capital) and included in ordinary share capital.

3 14 1 15 undistributed profits and undistributed profits

Fourth, the original cost category.

4 10 1 production cost

4101kloc-0/basic production cost

4 10 102 auxiliary production costs subsidize the original production.

4 105 manufacturing expenses manufacturing expenses

4 107 labor cost, service cost and service source

Verb (short for verb) gains and losses

5 10 1 main business income

5 102 other business income, other business income.

520 1 investment income and investment benefit

5203 subsidy income subsidy income

530 1 non-operating income

540 1 main business cost main business original

5402 main business tax and additional main business tax and additional

5405 Other business expenses "Other business expenses"

550 1 Operating expenses and operating expenses

5502 management fee

5503 financial expenses financial expenses

560 1 non-operating expenses

570 1 income tax

580 1 Annual profit and loss adjustment has been made before.