It is a liability account, please refer to:\x0d\(1) Asset class\x0d\1 1001 Cash\x0d\2 1002 Bank deposits\x0d\3 1009 Other monetary funds\x0d\100901 Deposits from other places \x0d\100902 Cashier's check\x0d\100903 Bank draft\x0d\100904 Credit card\x0d\100905 Letter of credit deposit\x0d\100906 Investment deposit\x0d\4 1101 Short-term investment\x0d\110101 Stock\x0d\110102 Bond \x0d\110103 Fund\x0d\110110 Others\x0d\5 1102 Provision for short-term investment price decline\x0d\6 1111 Notes receivable\x0d\7 1121 Dividends receivable\x0d\8 1122 Interest receivable\x0d\9 1131 Receivable Accounts\x0d\10 1133 Other receivables\x0d\11 1141 Provision for bad debts\x0d\12 1151 Prepaid accounts\x0d\13 1161 Subsidies receivable\x0d\14 1201 Material procurement\x0d\15 1211 Raw materials\x0d \16 1221 Packaging\x0d\17 1231 Low-value consumables\x0d\18 1232 Material cost difference\x0d\19 1241 Self-made semi-finished products\x0d\20 1243 Inventory goods\x0d\21 1244 Price difference between purchase and sale of goods\x0d\22 1251 Entrusted processing materials\x0d\23 1261 Entrusted consignment sales of goods\x0d\24 1271 Entrusted consignment sales of goods\x0d\25 1281 Inventory depreciation provisions\x0d\26 1291 Installment collection of goods issued\x0d\27 1301 Prepaid expenses\x0d\28 1401 Long-term equity investment\x0d\140101 Stock investment\x0d\140102 Other equity investment\x0d\29 1402 Long-term debt investment\x0d\140201 Bond investment\x0d\140202 Other debt investment\x0d\30 1421 Long-term investment impairment provision\x0d \31 1431 Entrusted loan\x0d\143101 Principal\x0d\143102 Interest\x0d\143103 Impairment provision\x0d\32 1501 Fixed assets\x0d\33 1502 Accumulated depreciation\x0d\34 1505 Fixed asset impairment provision\x0d\ 35 1601 Engineering supplies\x0d\160101 Special materials\x0d\160102 Special equipment\x0d\160103 Prepayment for large equipment\x0d\160104 Tools and appliances prepared for production\x0d\36 1603 Projects under construction\x0d\37 1605 Under construction Provision for impairment of projects\x0d\38 1701 Liquidation of fixed assets\x0d\39 1801 Provision for impairment of intangible assets\x0d\40 1805 Provision for impairment of intangible assets\x0d\41 1815 Unrecognized financing expenses\x0d\42 1901 Long-term prepaid expenses\x0d\ 43 1911 Pending property losses and losses\x0d\191101 Pending losses and losses from current assets\x0d\191102 Pending losses and losses from fixed assets\x0d\\x0d\(2) Liabilities\x0d\44 2101 Short-term borrowings\x0d\45 2111 Notes payable\x0d\46 2121 Accounts payable\x0d\47 2131 Prepaid accounts\x0d\48 2141 Consignment payment for goods\x0d\49 2151 Wages payable\x0d\

50 2153 Welfare fees payable\x0d\51 2161 Dividends payable\x0d\52 2171 Taxes payable\x0d\217101 Value-added tax payable\x0d\21710101 Input tax\x0d\21710102 Taxes paid\x0d\21710103 Unpaid value-added transferred out Tax\x0d\21710104 Tax reduction\x0d\21710105 Output tax\x0d\21710106 Export tax rebate\x0d\21710107 Transfer-out of input tax\x0d\21710108 Export tax deduction for domestic products\x0d\21710109 Transfer-out overpayment of added value Tax\x0d\21710110 Unpaid value-added tax\x0d\217102 Business tax payable\x0d\217103 Consumption tax payable\x0d\217104 Resource tax payable\x0d\217105 Income tax payable\x0d\217106 Land value-added tax payable\x0d\ 217107 Urban maintenance and construction tax payable\x0d\217108 Property tax payable\x0d\217109 Land use tax payable\x0d\217110 Vehicle and vessel use tax payable\x0d\217111 Personal income tax payable\x0d\53 2176 Other payables \x0d\54 2181 Other payables\x0d\55 2191 Accrued expenses\x0d\56 2201 Value of assets to be transferred\x0d\57 2211 Estimated liabilities\x0d\58 2301 Long-term borrowings\x0d\59 2311 Bonds payable\x0d\231101 Bond face value\x0d\231102 Bond premium\x0d\231103 Bond discount\x0d\231104 Accrued interest\x0d\60 2321 Long-term payables\x0d\61 2331 Special payables\x0d\62 2341 Deferred taxes\x0d\\ x0d\(3) Owner's equity\x0d\63 3101 Paid-in capital\x0d\64 3103 Returned investment\x0d\65 3111 Capital reserve\x0d\311101 Capital (or equity) premium\x0d\311102 Acceptance of non-cash donations Asset preparation\x0d\311103 Accepting cash donations\x0d\311104 Equity investment preparation\x0d\311105