New accounting standards 2021 accounting account code: 1001 - cash on hand.
1002 - Bank deposits.
1002.01 - Basic deposit account.
1002.02 - General deposit account.
1004 - Reserve Fund.
1012 - Other monetary funds.
1012.01 - Deposits from other places.
1012.02 - Bank draft.
1012.03 - Cashier's check.
1012.04 - Credit card.
1012.05 - L/C security deposit.
1012.06 - Deposit investment funds.
1101 - Trading financial assets.
1101.01 - Principal amount.
1101.02 - Changes in fair value.
1121 - Notes receivable.
1122 - Accounts receivable.
1123 - Prepaid accounts.
1123.01 - Advance payment.
1131 - Dividends receivable.
1132 - Interest receivable.
1221-Other receivables.
1221.01 - Accounts receivable from the unit.
1221.02 - Personal accounts receivable.
1231 - Provision for bad debts.
1321-Entrusted sales of goods on consignment.
1401 - Material Procurement.
1402 - Materials in transit.
1403 - Raw materials.
1404 - Material cost variance.
1405 - Inventory items.
1406-Send goods.
1407-Price difference between purchase and sale of goods.
1408 - Commissioned processing of materials.
1411 - Turnaround materials.
1471 - Provision for inventory decline.
1473 - Contract assets.
1474 - Provision for impairment of contract assets.
1475 – Contract performance costs.
1476 - Provision for impairment of contract performance costs.
1477 – Contract acquisition costs.
1478 - Provision for impairment of contract acquisition costs.
1481 - Assets held for sale.
1482 - Provision for impairment of assets held for sale.
1485 - Cost of returns receivable.
1501 - Debt investment.
1501.01 - Investment costs.
1501.02 - Premium and discount.
1501.03 - Accrued interest.
1502 - Provision for impairment of debt investments.
1503 - Other debt investments.
1503.01 - Cost.
1503.02 - Changes in fair value.
1503.03 - Impairment provision.
1504 - Investments in other equity instruments.
1511 - Long-term equity investment.
1511.01 - Investment costs.
1511.02 - Adjustments to profits and losses.
1511.03 - Other changes in owners' equity.
1512 - Provision for impairment of long-term equity investments.
1521.01 – Cost.
1521.02 - Changes in fair value.
1531 - Long-term receivables.
1532 - Unrealized financing gains.
1601 - Fixed assets.
1602 - Accumulated depreciation.
1603-Provision for impairment of fixed assets.
1604 - Construction in progress.
1605 - Engineering supplies.
1605.01 - Special materials.
1605.02 - Special equipment.
1605.03 - Prepayment for large equipment.
1605.04 - Tools and apparatus prepared for production.
1606 - Liquidation of fixed assets.
1701 - Intangible assets.
1702 - Accumulated amortization.
1703 - Provision for impairment of intangible assets.
1711 - Goodwill.
1801 - Long-term deferred expenses.
1811 - Deferred tax assets.
1901 - Pending property losses and spills.
2001 - Short-term borrowings.
2101 - Trading financial liabilities.
2101.01 - Principal amount.
2101.02 - Changes in fair value.
2201 - Notes payable.
2202 - Accounts payable.
2203-Accounts received in advance.
2205 – Contract liabilities.
2211 - Employee compensation payable.