list of accounting subjects of public institutions Account Code Account Name Account Code Account Name Account Code Account Name 11 Cash 441 Project Income 5422 Hospitality 12 Bank Deposit 442 Purchasing Income 54222 Special Material Fee 121 Basic Household Deposit 45 Business Income 54221 Special Drugs 122 Special Deposit for Migrant Workers 49 Operating Income 5 42222 Special Materials 123 Special Purchase Account Deposit 412 Subsidiaries Payment 54223 Special Clothing Labor Protection 124 Special Tax Account Deposit Development Zone 413 Other Income 54224 Labor Expenses 125 Special Tax Account Deposit 51 Allocated Funds 54225 Entrusted Business Expenses 126 Special Infrastructure Account Deposit 52 Allocated Funds 54226 Trade Union Funds 127 Huocheng Community Income Households 53 Special fund expenditure 5423 welfare expenditure 128 comprehensive agricultural development deposit 531 project expenditure 54299 other goods and services expenditure 129 grain and oil reserve special account 532 purchasing expenditure 542991 advertising expenses 121 standby users 54 business expenditure 542992 compensation fees/legal fees/ Fine 15 notes receivable 541 salary and welfare expenditure 542993 special needs for retirement/ Activity fee 16 accounts receivable 5411 basic salary 542994 membership fee 18 prepayments 5412 allowance subsidy 542995 special business fee 11 other accounts receivable 5413 bonus 542996 training class expenditure 111 personal accounts receivable 54131 year-end bonus 542997 other 112 company accounts receivable 54132 other 5. 43 Subsidies for individuals and families 113 Other receivables 5415 Social insurance contributions 5431 Retirement expenses 115 Materials 54151 Pension pooling expenses 54311 Retirement expenses 116 Finished products 54152 Basic medical insurance expenses 54314 Nursing expenses 117 Foreign investment 54153 Civil servant medical insurance premiums 5432 Retirement expenses 12 solid. Fixed assets 54154 unemployment insurance premium 54321 pension 121 houses and buildings 54155 industrial injury insurance premium 54324 nursing fee 122 general equipment 54156 maternity insurance premium 54325 transportation fee 123 special equipment 5418 food subsidy 5433 retirement fee 124 cultural relics and exhibits 541. 9 Other wages and welfare expenses 5434 pensions 125 books 54191 temporary workers' wages 5435 living allowance 126 other fixed assets 54192 overtime wages 5436 relief expenses 124 intangible assets 54193 other 5437 medical expenses 127 financial refundable amount 542 goods and services expenditures 54312 grants 2 1 Borrowing money 5421 Office expenses 543121 Scholarship 22 Notes payable 54211 Newspapers and magazines expenses 543122 Scholarship 23 Accounts payable 54212 Office supplies and appliances expenses 543123 Student loan discount 24 Prepaid accounts 54213 Copying and typing materials expenses 543124 Others 27 Other payables 5422 Printing expenses 5. 4316 Bonus 271 Payable for Individuals 5423 Consulting Fee 54318 Production Subsidy 272 Payable for Units 54231 Maintenance of Office Equipment 5432 Housing Provident Fund 273 Payable for Others 54235 Transportation Fee 54321 Rent Subsidy 28 Payable for Budget 5424 Handling Fee 54322 Purchase Subsidy 29 Payable for Financial Special Account 5 425 Water fee 54399 Other taxes payable to individuals and families and supplementary expenses 21 Electricity fee 5426 Infant subsidy 211 Payable salary 5427 Post and telecommunications fee 543992 Travel expenses for employees to visit relatives 2111 On-the-job personnel 54271 Telephone communication fee 54393 Others 212 Retired personnel 54272 Network communication fee 54. 4 Capital expenditure 2113 Retirees 54273 Postage fee 5441 House and building purchase and construction 212 Local allowance payable 5428 Heating fee 5442 Office equipment purchase 2121 On-the-job personnel 54281 Staff heating allowance 5443 Special equipment purchase 2122 Retired personnel 54282 Unit heating fuel fee 5444 Transportation purchase. 2123 retirees 54283 stove purchase fee 5445 infrastructure construction 213 payable to other personal income 54284 retired personnel heating fee 5446 large-scale repair 2131 in-service personnel 54285 retired personnel heating fee 5447 information network purchase and construction 2132 retired personnel 54286 boiler personnel temporary salary 5448 material reserve 2 133 retiree 5429 property management fee 54412 other capital expenditure 31 business fund 5421 transportation fee 545 other capital expenditure 311 general fund 54211 vehicle material maintenance fee 5451 house building purchase and construction 312 investment fund 54212 car rental fee 5452 office equipment purchase 32 fixed fund 5421. 3 vehicle fuel cost 5453 special equipment purchase 33 special fund 54214 vehicle crossing or bridge cost 5454 vehicle purchase 331 employee welfare fund 54215 insurance/road maintenance fee/ Annual inspection fee 5455 infrastructure construction 332 medical fund 54216 driving safety incentive fee 5456 large-scale repair 333 repair and purchase fund 54217 parking fee/ Car wash fee 5457 information network purchase and construction 334 housing fund 54211 travel expenses 5458 material reserve 36 business balance 54212 going abroad fee 54512 other capital expenditure 37 operating balance 54213 maintenance fee 55 operating expenditure 38 balance distribution 542131 office equipment maintenance fee 59 cost expense 381 income tax payable 542132 special. Use equipment maintenance fee 512 sales tax 382 to extract special fund 542133 public house or building maintenance fee 516 to pay higher expenditure 383 to extract business fund 542134 others 517 to subsidize affiliated units 41 financial subsidy income 54215 rental fee 52 to carry forward self-raised infrastructure 43 higher subsidy income 54216 conference fee 44 to allocate special fund 54218 training fee.