Accounting subjects I. Concepts The subjects that classify and calculate the specific contents of accounting elements are called accounting subjects. 2. Classified accounts are divided into general classified accounts and detailed classified accounts according to the degree of detail and control relationship provided. The former is an account that classifies the specific contents of accounting elements and provides general information, such as accounts receivable, raw materials, etc., while the latter is an account that further classifies the general classification and provides more detailed and specific accounting information, such as setting up a detailed account for accounts receivable according to the debtor's name to reflect the specific objects of accounts receivable. (1) Asset category 1 1 000 1 Cash on hand refers to the cash held by the company to meet the sporadic payment needs in the course of operation. The supervision and inventory of cash on hand can determine the real existence of cash on hand and the effectiveness of cash on hand management, which will play a positive role in evaluating the internal control system of enterprises. 2 1002 Bank deposits refer to the monetary funds deposited by enterprises in banks and other financial institutions. 3 1003 special bank deposits of the central bank 4101special bank deposits of interbank banks 5 10 15 Other monetary funds refer to other monetary funds except cash and bank deposits. 6 102 1 special settlement reserve securities 7 103 1 deposit margin finance * * 8 105 1 loan fund finance * * * 91/kloc-0 This course accounts for financial assets held by enterprises at fair value and whose changes are included in current profits and losses, including bond investment, stock investment, fund investment, warrant investment, etc. Financial assets held for trading purposes and directly designated as fair value and their changes are included in the current profit and loss. 10111165438 *1121notes receivable refer to goods, products and services received by an enterprise. 12 1 122 accounts receivable This account accounts for the amount that an enterprise should collect from the purchasing unit for selling goods, materials and providing services. And commercial acceptance bills that have not been received due to prepaid transportation fees and acceptance. 13 1 123 Advance payment refers to the amount paid by the enterprise to the supplier according to the purchase contract, and the advance payment is recorded according to the actual amount paid. 141131Dividends receivable refer to cash dividends that an enterprise should receive due to equity investment and profits receivable from other units, including cash dividends that have been announced but not yet received and cash dividends or profits that an enterprise should receive due to foreign investment, but excluding stock dividends receivable. 15 1 132 interest receivable refers to the interest that an enterprise should collect within one year due to debt investment, which mainly includes the following situations: First, the enterprise purchases bonds that pay interest in installments and repay the principal when it matures, and on the accounting settlement date, the enterprise collects interest on the receivables according to regulations; Second, when an enterprise purchases bonds, the interest on bonds that have expired but have not yet been received is included in the actual payment. The interest of bonds that have expired but have not been received is also installment bonds, excluding the interest receivable of long-term bonds purchased by enterprises for repayment of principal and interest. 1612171221subrogation receivable insurance 18 1222 receivable reinsurance 19 65438+. Special 20 1224 receivable reinsurance insurance liability reserve insurance special 2 1 123 1 other receivables is another important part of enterprise receivables. It is all kinds of temporary receivables except notes receivable, accounts receivable and prepayments. Other receivables usually include temporary payments, which refer to all kinds of receivables and temporary payments incurred by enterprises outside the commodity trading business. 22 124 1 bad debt provision refers to accrued accounts receivable, and uncollectible accounts receivable are used for offset, which is the allowance account of accounts receivable. 23 125 1 discount assets bank-specific 24130/loan bank and insurance * * reserve bank and insurance include 25 1302 loan loss * * with 2613/kloc-0. Taking 27 132 1 as the agency business asset, 28 140 1 renamed "material procurement" again and restored its original name. This course accounts for the purchase cost of materials purchased by enterprises, and adopts planned cost for daily accounting of materials. 29 1402 In-transit material accounting enterprises use the actual cost (purchase price) to conduct daily accounting for materials, commodities and other materials, and make detailed accounting for the purchase cost of all kinds of materials (i.e. in-transit materials) that have been paid for but not yet accepted for storage. 30 1403 Raw materials refer to materials held by enterprises for consumption in their daily activities. This course accounts for the planned or actual costs of various materials in the enterprise inventory, including raw materials and main materials, auxiliary materials, outsourced semi-finished products (outsourced parts), spare parts for repair (spare parts), packaging materials, fuel, etc. 3 1 1404 material cost variance is used to calculate the difference between the actual cost and planned cost of various materials in an enterprise, the difference between the actual cost and planned cost registered by the borrower, the difference between the actual cost and planned cost registered by the lender (cost overrun), and the difference between the actual cost and planned cost (savings) and the difference in distribution. 32 1406 Inventory goods refer to all kinds of purchased goods, self-made goods, goods stored in the sales department for sale, goods for exhibition, and goods stored in foreign warehouses or warehouses. In order to carry out the accounting of inventory goods, the subject of "inventory goods" should be set up, and the commodity circulation enterprises that implement sales price accounting should also set up the subject of "price difference between goods entering and selling". 33 1407 The difference between the purchase and sale of goods of 34 14 10 can be considered as the gross profit of the company. After the sales are confirmed, the retail enterprises generally take the selling price of 351412 as the main business income of the month entrusted with processing materials. 37 142 1 agricultural special consumable biological assets 38143/reusable materials construction contractor special 39 144 1 precious metal bank special 40 1442 debt-paying assets financial * * * According to China's accounting system, low-value consumables can also be included in prepaid expenses. The conceptual basis of prepaid expenses is accrual basis, which is also the requirement of matching principle. This account accounts for expenses that have been spent by small enterprises, but the amortization period exceeds 1 year (excluding 1 year). 44 15 1 1 Independent Account Asset Insurance Special 45 152 1 Held-to-maturity investment This account accounts for the value of held-to-maturity investment of enterprises. Loans obtained from banks or other financial institutions entrusted by enterprises are also accounted for in this account. 46 1522 impairment reserve for held-to-maturity investments 47 1523 Available-for-sale financial assets usually refer to non-derivative financial assets designated as available-for-sale when an enterprise initially recognizes them, as well as financial assets that are not classified as financial assets measured at fair value through profit or loss, held-to-maturity investments, loans and receivables. 48 1524 long-term equity investment 49 1525 impairment provision for long-term equity investment 50 1526 investment real estate refers to real estate held to earn rent or capital appreciation or both. This course accounts for the value of investment real estate, including investment real estate measured by cost model and investment real estate measured by fair value model. 5 1 153 1 Long-term Receivables This account accounts for the receivables arising from financial leasing of enterprises and the receivables arising from business activities such as deferred payment, sales of goods and provision of services that are essentially financing. This course shall be accounted for in detail according to the lessee or the purchasing unit (the unit receiving labor services). 52 154 1 unrealized financing income 53 155 1 special deposit for capital insurance 54 160 1 fixed assets belong to the labor materials used to change or influence the labor object in the production process, and are the physical forms of fixed capital. 55 1602 Cumulative depreciation account belongs to allowance adjustment account of asset class, and its structure is just the opposite of general asset account. Accumulated depreciation is the increase of credit registration, the decrease of debit registration and credit balance. 56 1603 Provision for impairment of fixed assets 57 1604 Construction in progress This course accounts for the value of construction in progress such as enterprise infrastructure and technological transformation. 58 1605 Engineering materials refer to building materials used to build fixed assets, such as steel, cement, glass, etc. Incorporate construction in progress into the balance sheet. 59 1606 Fixed assets cleaning refers to the scrapping and sale of fixed assets, as well as the cleaning of fixed assets damaged or lost due to various force majeure natural disasters. 60 16 1 1 financial leasing assets leasing 61612 unsecured residual value leasing 62 162 1 productive biological assets agricultural 63/kloc 23 agricultural public welfare biological assets 65 163 1 oil and gas assets dedicated to oil and gas exploitation 66 1632 cumulative losses dedicated to oil and gas exploitation 67 170 1 intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by enterprises. 68 1702 cumulative amortization is used to amortize intangible assets, and the balance is generally credited to the lender, who has accrued cumulative amortization. Similar to the accumulated depreciation account in fixed assets. 69 1703 Intangible assets impairment reserve This course accounts for the impairment reserve of intangible assets of enterprises. 70 17 1 1 goodwill means that under the same conditions, due to its geographical advantages, or due to various reasons such as high operating efficiency, long history and high personnel quality, it can obtain value higher than the normal return on investment. 7 1 180 1 Long-term deferred expenses refer to the expenses that the enterprise has spent, but the amortization period exceeds 1 year. 72 18 1 1 deferred income tax assets This account accounts for income tax assets generated by deductible temporary differences confirmed by enterprises according to income tax standards. 73 190 1 Loss and overflow of pending property refers to various inventory gains, inventory losses and damaged values confirmed in the process of property inspection. This course accounts for the value of all kinds of property gains and losses and damages confirmed by enterprises during the inventory process. (II) Liabilities 74 200 1 Short-term loans refer to loans borrowed by enterprises from banks or other financial institutions with a loan term of no more than one year, such as working capital loans of enterprises (only referring to the loan principal, and the loan interest is accounted as financial expenses). 75 Deposits received in 2002 * * Funds borrowed in 2003 * * Funds borrowed from the Central Bank in 2004. Special for banks 78 20 1 1 Special for interbank deposit banks 79 20 12 Special for absorption deposit banks 80 202 1 Special for discount bonds banks 8 1. Financial liabilities directly designated by the enterprise and measured at fair value and whose changes are included in the current profits and losses are also accounted for in this account. Derivative financial liabilities are accounted for in the subject of "derivative instruments". 82 211/money from selling financial assets * * 83 220 1 Notes payable refer to the notes issued by the drawer and entrusted by the drawee to unconditionally pay a certain amount to the payee or holder on the specified date, including commercial acceptance bills and bank acceptance bills. Accounts payable refers to the money owed by an organization for accepting goods or services provided by suppliers, but it fails to repay the accounts of suppliers immediately. 85 2205 Accounts received in advance refer to the money received in advance from the purchasing unit by the enterprise according to the contract. When collecting money, assets (bank deposits) and liabilities increase at the same time, and when delivering according to the contract, liabilities decrease. 86 22 1 1 Payables This account accounts for all kinds of salaries payable to employees by enterprises according to relevant regulations. 87 222 1 Taxes payable This subject accounts for various taxes and fees payable by enterprises in accordance with the provisions of the tax law, including value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, vehicle and vessel use tax, education surcharge, mineral resources compensation fee, etc. 88 223 1 dividend payable This account accounts for cash dividends or profits distributed by enterprises. 89 2232 Interest payable includes long-term loans, corporate bonds and other interest payable. 90 224 1 other payables refer to the money payable or temporarily received by enterprises from other units or individuals, such as the rent payable for fixed assets and packaging materials, the deposits received, the wages that employees failed to receive on time, and the money payable or temporarily received from subordinate units and individuals. 9 1 225 1 special fund for dividend insurance payable to policyholders 92 226 1 special fund for reinsurance payable 93 231special fund for buying and selling securities 94 23 12 special fund for underwriting securities and bank use 95 23/* * 98 24 1 1 Estimated liabilities refer to liabilities recognized by non-governmental non-profit organizations due to actual obligations arising from contingencies, including liabilities confirmed by providing external guarantees, discounting commercial acceptance bills, pending lawsuits, etc. 99 250 1 deferred revenue refers to the income or income that has not been confirmed, or it can be said that it is temporarily unconfirmed income, which is the application of accrual basis in income confirmation. 100 260 1 Long-term loans refer to all kinds of loans borrowed by enterprises from banks or other financial institutions with a term of more than one year (excluding one year). 10 1 2602 Long-term bonds can be divided into long-term bonds, short-term bonds and medium-term bonds according to different repayment periods. 102 270 1 special insurance for unearned liability reserve 103 2702 special insurance for insurance liability reserve104271special savings insurance105272/kloc-0. 8+0 long-term payables refer to long-term payables, while long-term payables in accounting business refer to other long-term payables except long-term loans and bonds payable. This course belongs to liabilities, and the long-term payables registered by the lender mainly include the payment for imported equipment and its interest payable due to compensation trade compensation registration, and the rental fee payable for financing fixed assets. The borrower registers the repayment amount of long-term payables; The ending balance credit indicates various long-term payables that have not been paid. This course should be set according to the types of long-term payables, and detailed accounting should be carried out. 107 2802 unconfirmed financing expenses This account accounts for the unconfirmed financing expenses included in the interest expenses of the enterprise in installments. 108 28 1 1 special payables This account accounts for the funds invested by the government as the owner of the enterprise with special or specific purposes. 109 290 1 deferred income tax liabilities This account accounts for income tax liabilities arising from taxable temporary differences confirmed by enterprises according to income tax standards. (3) * * Similar 1 10300 1 special113002 foreign exchange transaction finance * * Same as1/23/. Derivative instruments include forward contracts, futures contracts, swaps and options, and instruments with one or more characteristics of forward contracts, futures contracts, swaps and options. Option is the most typical derivative tool. 1 13 320 1 hedging tool 1 14 3202 hedged item This account accounts for the assets or liabilities caused by changes in the fair value of the hedged item when the enterprise conducts hedging business. (4) Owner's equity category 1 15 400 1 paid-in capital refers to the capital actually invested by enterprise investors according to the articles of association, contracts and associations. This course accounts for the paid-in capital invested by investors. 1 16 4002 capital reserve is a kind of credit related to capital and has nothing to do with enterprise income. Capital reserve refers to the capital invested by investors or others, which belongs to investors and the investment exceeds the statutory capital. This course accounts for the increase or decrease of capital reserve. 11741kloc-0/surplus reserve refers to all kinds of accumulated funds drawn from net profit by the company according to regulations. 1 18 4 102 financial purpose of general risk reserve 19 4 103 profit this year refers to the operating results of an enterprise in a certain accounting period, which is the balance of income minus expenses realized by the enterprise in a certain accounting period. This course accounts for the net profit (or net loss) realized by the enterprise in the current period. 120 4 104 profit distribution refers to the distribution of the net profit realized by an enterprise among the state, enterprises and investors according to the distribution form and order stipulated by the national financial system. 12 1 420 1 treasury stock is used to calculate the number of shares of the company that have not been transferred or cancelled. This is a question of equity. Its characteristics are similar to those of unissued shares, and it has no right to vote and distribute dividends, which cannot be realized when the company is dissolved. (5) Cost category 122 500 1 Production cost refers to all production expenses incurred by production units for producing products or providing services, including all direct expenses and manufacturing expenses. The cost of finished products in this period can be calculated by adding the cost of in-process products at the beginning and the cost of in-process products at the end. 123 5 10 1 overhead expenses incurred by an enterprise for producing products and providing services. Including all other production costs except direct materials and direct wages, mainly including all expenses incurred by each production unit (workshop, branch factory) for organizing and managing production, as well as the fixed assets use fees and maintenance fees incurred by each production unit, specifically including the following items: salaries of managers of each production unit, employee welfare fees, housing construction fees, labor protection fees, shutdown losses during seasonal production and repair, etc. Manufacturing expenses are generally indirectly included in the cost. When manufacturing expenses occur, it is generally impossible to directly determine the costing object to which they belong, so they cannot be directly included in the cost of the products produced. Instead, they must be collected according to the place where the expenses occur, and then distributed among the costing objects in a certain way at the end of the month, and included in the cost of each costing object. 124 520 1 labor cost 125 530 1 R&D expenditure This account accounts for all expenditures incurred by enterprises in the process of researching and developing intangible assets. 126 540 1 for construction contractors 127 5402 for engineering settlement construction contractors 128 5403 for mechanical operation construction contractors (6), profit and loss 129 600 1 main business income refers to the fact that enterprises engage in certain business. 130 60 1 1 interest income finance * * use 13 1 fee income finance * * * use 132 603 1 premium income insurance special/kloc-0. The division of income from kloc-0/ Lease-only 65 is relative. The same income is the main business income in enterprise A, and may be accounted as other business income in enterprise B; Or conversely, Dallas to the Auditorium 136 606 1 Financial Special Session on Exchange Gains and Losses101gain and loss from changes in fair value138 611. Investment income includes dividends received from foreign investment and bond interest received, as well as the difference between the proceeds from the transfer of creditor's rights before or after the maturity of investment and the book value. This course accounts for the investment income or investment loss confirmed by the enterprise according to the long-term equity investment criteria. 139 620 1 special insurance for amortized insurance liability reserve 140 6202 special insurance for amortized compensation expenses 14 1 6203 special insurance for amortized reinsurance expenses 142 630 1 non-operating income. Main business cost 143 640 1 is a profit and loss account, which is used to calculate the costs incurred by enterprises in their daily activities such as selling goods, products, providing services or transferring the right to use assets. Its debit records the actual cost of goods, products, services, etc. There should be no balance after the amount transferred to the "profit of this year" subject at the end of the credit registration period is carried forward. Detailed ledger accounts should also be set up according to product categories. 144 6402 other business expenses 145 6405 business tax and additional main business tax and additional "was renamed as" business tax and additional ",accounting for business tax, consumption tax, urban maintenance and construction tax, resource tax and education additional and other related taxes and fees incurred in business activities. Property tax, vehicle and vessel use tax, land use tax and stamp duty are accounted for in "management expenses" and other subjects, but not in this account. 146 64 1 1 interest expense finance * * expenditure finance 147 642 1 handling fee * * * use 148 650 1 withdrawal of unexpired liability reserve insurance special/ Kloc-0/50 65165433052 6531premium insurance special 153 654 1 premium insurance special 154 6542 reinsurance expense insurance special155 660/. Including insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee, loading and unloading fee, etc. , as well as the operating expenses of sales organizations (including sales outlets, after-sales service outlets, etc.) such as personnel salaries, business expenses and depreciation expenses. ) specially set up to sell the products of this enterprise. 156 6602 management expenses management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. This course accounts for the management expenses incurred by the company for organizing and managing production and operation, which consists of research and development expenses, design expenses and management expenses, and sets up detailed subjects according to expense categories and departments. 157 6603 financial expenses refer to various expenses incurred by enterprises in the process of production and operation to raise funds. The financial expenses incurred shall be debited to this account and credited to the corresponding account; Interest income and exchange income from financial expenses shall be deducted, debited to relevant subjects and credited to this subject; At the end of the period, the balance of undergraduate program should be transferred to the subject of "profit this year". 158 6604 exploration expenses 159 670 1 asset impairment losses This account accounts for the losses incurred by enterprises in withdrawing various asset impairment reserves according to asset impairment standards. 160 67 1 1 non-operating expenses refer to various expenses that are not directly related to the production and operation of the enterprise, including the net loss of fixed assets caused by inventory loss, scrapping, damage and sale, the loss of non-seasonal and non-repair downtime, the funds for employees' children's schools and technical schools, extraordinary losses, public welfare relief donations, compensation, liquidated damages, etc. 16 1 680 1 income tax refers to a tax levied by the state on various incomes of legal persons, natural persons and other economic organizations in a certain period of time.