1. Sub-subjects of trading financial assets: cost and changes in fair value.
2. The second-level subjects of profit distribution: statutory surplus reserve, discretionary surplus reserve, statutory public welfare fund, common stock dividends payable, and conversion of common stock dividends into share capital (or share capital): undistributed profits and surplus reserves make up for losses.
3. Secondary subjects of long-term equity investment (equity method): investment cost, profit and loss adjustment and other comprehensive income.
4. Secondary subjects of financial expenses: interest income, interest expenses, exchange gains, exchange losses, handling fees and cash discounts.
5. Secondary subjects of sales expenses: transportation expenses, loading and unloading expenses, packaging expenses, insurance fees, exhibition expenses, advertising expenses, wages, welfare expenses, business expenses, etc.
Account category:
Accounting subjects include: asset subjects, liability subjects, * * similar subjects, owner's equity subjects, cost subjects and profit and loss subjects.
1. Asset category: divided into accounts reflecting current assets and accounts reflecting non-current assets according to asset liquidity.
2. Liabilities: According to the repayment period of liabilities, it is divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.
3.* * * Similar account: The characteristic of general account is that it needs to define its nature from the direction of its ending balance.
4. Category of owners' equity: According to the formation and nature of equity, it can be divided into accounts reflecting capital and accounts reflecting retained earnings.
5. Cost subjects: including production costs, labor costs, manufacturing costs and other subjects.
6. Profit and loss account: divided into income account and cost account. Income subjects include main business income, other operating income, investment income, income outside the enterprise and other subjects.