the so-called economic content of accounting subjects is the specific content of accounting objects, that is, the specific items of accounting elements. According to the economic content, the accounting subjects of industrial enterprises are divided into six categories, namely, assets, liabilities, * * *, owners' equity, costs and profits and losses.

category I, asset accounting subjects. According to the liquidity of assets, asset accounting subjects can be further divided into current assets and non-current assets.

the second category, liability accounting subjects. According to the duration of liabilities and the composition of liabilities. Liabilities can be divided into current liabilities and long-term liabilities.

the third category, * * * similar accounting subjects. * * * Similar accounting subjects include clearing funds, currency exchange, derivatives, hedging instruments and hedged items, which are basically only used by banks, securities companies and futures companies.

the fourth category, owners' equity accounting subjects. According to the form of owner's equity, it can be divided into three parts: capital, provident fund and undistributed profit.

the fifth category is cost accounting subjects. Cost accounting subjects have strong industry characteristics, and there are differences between accounting systems in various industries. Different specific businesses have different names and types of accounting subjects. Industrial enterprises generally set up production costs, manufacturing costs and other subjects.

category 6, profit and loss accounting subjects. According to the content of enterprise operating profit and loss, the profit and loss accounting subjects can be further divided into income accounting subjects and expense accounting subjects.