First, the asset class.

100 1 Cash on hand Cash on hand in corporate cashier's office.

1002 bank deposits various funds deposited by enterprises in banks or other financial institutions.

10 12 bank draft deposit, cashier's check deposit, credit card deposit, letter of credit deposit, investment deposit, foreign currency deposit and other monetary funds. * * Deposits and Alipay deposits are also accounted for in this account.

11kloc-0/the fair value of financial assets such as bond investment, stock investment and fund investment purchased by trading financial assets enterprises from the secondary market for trading purposes.

1 12 1 Commercial bills received by bill receivable enterprises for selling goods and providing services. Customer contact person

1 122 accounts receivable from business activities such as selling goods and providing labor services (receivable). Customer contact person

1 123 prepay the amount paid by the enterprise according to the contract. Supplier contact person

1 1365438+

1 132 Interest-receivable enterprises should charge interest on foreign loans.

122 1 other receivables and other temporary payments. Such as: internal turnover reserve, all kinds of claims receivable and fines, all kinds of advance payments from employees, etc. Generally refers to the accounts receivable arising from abnormal purchase and sale activities.

123 1 bad debt provision for accounts receivable of bad debt provision enterprises. Generally accounts receivable and other receivables.

140 1 The purchasing cost of materials purchased by material purchasing enterprises is used for daily accounting of materials. Adopted under the planned cost method

1402 materials in transit enterprises use the actual cost (or purchase price) to conduct daily accounting for materials, commodities and other materials, and purchase the cost of materials in transit that have been paid for but not yet accepted and put into storage. Adopted under the actual cost method

1403 all kinds of inventory materials of raw material enterprises. Generally, it refers to the materials that constitute the parts or components of a product.

1405 enterprise stocks all kinds of goods to be sold.

147 1 inventory depreciation reserve.

15 1 1 Long-term equity investment held by long-term equity investment enterprises. (over 1 year)

153 1 Long-term receivables of long-term receivables enterprises. (1 year or more) Common installment items

160 1 original price of fixed assets held by fixed assets enterprises. Fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation in the process of operation and management with high unit price and service life exceeding 1 year. Articles that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, should also be regarded as fixed assets.

1602 cumulative depreciation of fixed assets of enterprises.

1604 construction in progress refers to the construction project that has not been completed and put into use. Construction in progress refers to the unfinished project expenditure of new construction, reconstruction and expansion of fixed assets of enterprises, or technical transformation, equipment renewal and major repair projects.

1606 fixed assets liquidation is used to calculate the net value of fixed assets transferred to liquidation due to sale, scrapping, damage and other reasons, as well as liquidation expenses and liquidation income incurred during liquidation. Instrumental transition theme

170 1 intangible assets held by intangible assets enterprises, including patents, non-patented technologies, trademarks, copyrights, land use rights, etc.

1702 cumulative amortization of intangible assets with limited service life.

180 1 long-term prepaid expenses incurred by the enterprise, but the amortization period that should be borne by the current period and subsequent periods exceeds 1 year. For example, the expenditure on the improvement of fixed assets rented from operating leases.

190 1 The profit and loss value of all kinds of property identified by the loss and surplus of property to be handled during the enterprise's stay in property inspection. Abnormal shortage and loss of materials in transit are also accounted for in this account. Instrumental transition theme

Two. debt

200 1 short-term borrowing enterprises borrow funds from banks, other financial institutions or other creditors with a term of less than 1 year (inclusive).

220 1 commercial bills drawn and accepted by bill payable enterprises for purchasing materials, commodities and accepting labor services. Supplier contact person

2202 The amount that accounts payable enterprises should pay for purchasing materials, commodities, accepting labor services and other business activities. Supplier contact person

2203 Funds received in advance by the enterprise according to the contract. Customer contact person

22 1 1 Payable to employees All kinds of wages payable to employees by enterprises according to relevant regulations. Wages, employee welfare, social insurance, housing accumulation fund, trade union funds, employee education funds, non-monetary benefits, dismissal benefits, etc. Joint-stock enterprises (foreign investors) in accordance with the provisions from the net profit of employee incentives and welfare funds are also accounted for in this account.

222 1 enterprises that should pay taxes and fees should calculate all kinds of taxes and fees that should be paid in accordance with the provisions of the tax law. Including value-added tax, consumption tax, enterprise 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 and personal income tax withheld and remitted by enterprises.

223 1 interest payable The interest payable by the enterprise according to the contract. Including short-term loans, long-term loans with interest payments in installments and corporate bonds.

2232 Cash dividends or profits distributed by enterprises in dividend payable to investors.

224 1 other payables and temporary receipts from other payables enterprises. Such as fines, deposits, shareholder loans, etc. Generally refers to accounts payable for abnormal purchase and sale activities.

250 1 Long-term loans borrowed from banks or other financial institutions with a term exceeding 1 year. non-current liability

2502 Bond principal and interest issued by bond enterprises to raise (long-term) funds. non-current liability

270 1 Long-term payables of enterprises other than long-term loans and bonds payable. non-current liability

Four. Owner's equity

400 1 paid-in capital enterprises accept the actual capital invested by investors. A company limited by shares is called "share capital".

4002 The capital reserve enterprise receives the part of the investor's contribution that exceeds its share in the registered capital or share capital.

4 10 1 surplus reserve the surplus reserve extracted from the net profit by the surplus reserve enterprise.

4 103 profits (or losses) realized by profit-making enterprises in this year.

4 104 Profit Distribution The profit distribution (or loss compensation) of enterprises and the balance after distribution (or compensation) over the years.

Verb (abbreviation of verb) cost category

500 1 production cost Various production expenses incurred by enterprises in industrial production. Such as direct materials, wages of production workers, etc.

5 10 1 manufacturing costs The indirect costs incurred by the production workshop (department) of an enterprise for producing products and providing services. Such as utilities, office expenses, insurance premiums, management salaries, accumulated depreciation, general consumption, etc.

Loss category of intransitive verbs

600 1 Income from selling goods, providing labor services and providing labor services confirmed by the main business income enterprise. Mainly engaged in

605 1 Income from other business activities. Rental of fixed assets and intangible assets, rental of packaging materials and commodities, sales materials, etc.

6 10 1 changes in fair value refers to the gains or losses arising from changes in the fair value of various assets of an enterprise that should be included in the current profits and losses.

6 1 1 1 Investment income The investment income or investment loss confirmed by the enterprise. Generally refers to foreign investment.

6 1 15 gains and losses from disposal of fixed assets, construction in progress, productive biological assets and intangible assets.

6 1 17 government subsidies related to daily business activities confirmed by other income enterprises.

630 1 all kinds of non-operating income of non-operating income enterprises. Including inventory profit (cash profit), donation profit, etc.

640 1 main business cost The cost that an enterprise should carry forward when confirming the main business income such as selling goods and providing labor services.

6402 other business expenses expenses incurred by other business activities other than the main business activities confirmed by the enterprise.

6403 Consumption tax, resource tax, urban maintenance and construction tax, education surcharge, property tax, vehicle and vessel use tax, land use tax, stamp duty, mineral resources compensation fee and other related taxes and fees. Land value-added tax accounted by real estate development enterprises is also accounted for in this account. Eight taxes plus one supplement 660 1 sales expenses Various sales expenses occurred in the process of selling materials and providing services. Such as transportation, insurance, packaging, advertising, promotional materials, sales staff salaries, special sales agencies and other related expenses.

6602 management expenses the management expenses incurred by an enterprise for organizing and managing the production and operation of the enterprise. Funds, management fees, office expenses, travel expenses, consulting fees, agency fees, office supplies fees, business entertainment fees, administrative staff salaries, depreciation fees for fixed assets for management, research fees, etc. That should be borne by the enterprise.

6603 financial expenses The financing expenses incurred by an enterprise to raise funds needed for production and operation. Including interest expenses (MINUS interest income), exchange gains and losses and related fees, cash discounts incurred or received by enterprises, etc.

670 1 Loss due to impairment of assets The losses caused by the provision for impairment of various assets (except receivables) by enterprises.

6702 Credit impairment losses The losses caused by the provision of bad debts for various accounts receivable by enterprises.

67 1 1 All kinds of non-operating expenses incurred by enterprises. Including debt restructuring losses, public welfare donation expenses, extraordinary losses, inventory losses, non-current assets losses and scrapping losses.

680 1 income tax expenses The income tax expenses confirmed by the enterprise shall be deducted from the total profits of the current period.

690 1 Adjustment of profit and loss in previous years What happened this year and the correction of important previous errors found this year related to the adjustment of profit and loss in previous years.