I. Asset category \x0d\ 1 1 cash on hand \x0d\2 1002 Various funds deposited by bank deposit enterprises in banks or other financial institutions \x0d\3 funds deposited by the central bank 1003 funds deposited by enterprises (banks) in China. 4 10 1 1 deposits of domestic and foreign banks and non-bank financial institutions (banks) \x0d\5 10 12 bank draft deposits, cashier's checks deposits, credit card deposits, letter of credit deposits and investment deposits of other monetary funds enterprises. \x0d\6 102 1 settlement reserve funds deposited by enterprises (securities) in designated settlement institutions for settlement and delivery of securities trading funds. Settlement fees charged by enterprises (securities) to customers and paid to stock exchanges. \x0d\7 103 1 deposit all kinds of deposit funds that enterprises (finance) need to deposit or pay for their business. \ x0d \ 81101Fair value of trading financial assets such as bond investment, stock investment and fund investment held by enterprises for trading purposes \ x0d \ 91165438+\ x0d \ 1111122 The amount that accounts receivable enterprises should receive due to business. If there are not many prepayments, they can also directly record the prepayments in accounts payable \ x0d \131/kloc-. \ x0d \141132 interest receivable on trading financial assets, held-to-maturity investments, available-for-sale financial assets, loans, funds deposited in the central bank, loans, financial assets bought for resale, etc. \x0d\151201subrogation recovery confirmed after the enterprise (insurance) that has subrogation recovery assumes the responsibility of paying insurance benefits according to the original insurance contract \ x0d \ 16 12 1 reinsurance enterprise (insurance) 17 12 12 receivable reinsurance contract reserve \x0d\19/kloc- 20 130 1 funds raised by enterprises (banks) that discount assets in the business of discounting commercial bills. \x0d\2 1 1302 loans granted by capital enterprises (financial institutions) to other financial institutions at home and abroad \x0d\22 1303 loans granted by loan enterprises (banks) according to regulations. \x0d\23 1304 loan loss provision \ enterprise (bank) loan impairment provision. Assets for loan loss provision include discounted assets, lent funds, customer loans, syndicated loans, trade financing, agreed overdrafts, credit card overdrafts, refinancing and advances. \x0d\24 13 1 1。 Securities enterprises (securities, banks, etc.) ) accept the entrusted agent to pay the due securities. \x0d\25 132 1 agency business assets assets formed by agency business that the enterprise does not take risks. \x0d\26 140 1 Material purchasing enterprises use planned cost for daily accounting of materials. \x0d\27 1402 materials in transit enterprises use actual cost (or purchase price) for daily accounting of materials, commodities and other materials, and have paid the purchase cost of materials in transit that have not been accepted and put into storage. \x0d\28 1403 All kinds of inventory materials of raw material enterprises. \x0d\29 1404 material cost difference The difference between the planned cost and the actual cost of materials used in daily accounting of enterprises. \x0d\30 1405 actual cost (or purchase price) or planned cost (or selling price) of various commodities in enterprise inventory. \x0d\3 1 1406 The actual cost (or purchase price) or planned cost (or selling price) of goods issued by enterprises that do not meet the income recognition conditions. \x0d\32 1407 difference between the sales price and the purchase price of commodities used by enterprises for daily accounting. \x0d\33 1408 The actual cost of materials and commodities that the material processing enterprise entrusts other units to process. \ x0d \ 341411planned cost or actual cost of reusable materials in reusable materials enterprises. \x0d\35 142 1 actual cost of consumable biological assets held by consumable biological assets enterprises (agriculture). \x0d\36 143 1 inventory cost of precious metals such as gold and silver held by precious metal enterprises (finance). \x0d\37 144 1 The cost of the assets paid in kind that the enterprise (finance) has obtained according to law and is ready to dispose of according to relevant regulations. \x0d\38 145 1 the cost of damaged materials obtained by the damaged materials enterprise (insurance) after assuming the compensation liability according to the original insurance contract \x0d\39 146 1 the asset cost obtained by the financial leasing asset enterprise (lease) for carrying out the financial leasing business. \x0d\40 147 1 inventory depreciation reserve \ x0d \ 4110/held-to-maturity investment in amortized cost. \x0d\42 1502 impairment reserve for held-to-maturity investments. \x0d\43 1503 fair value of available-for-sale financial assets held by available-for-sale financial assets enterprises. \ x0d \ 441511Long-term equity investment held by long-term equity investment enterprises and accounted for by cost method and equity method. \x0d\45 15 12 impairment reserve for long-term equity investment. \x0d\46 152 1 investment real estate cost measured by investment real estate enterprises using cost model. \x0d\47 153 1 long-term receivables of long-term receivables enterprises. \x0d\48 1532 The enterprise that included lease income or interest income in installments did not realize financing income. \x0d\49 154 1 the capital deposit paid by the enterprise (insurance) that pays the capital deposit according to the specified proportion. \x0d\50 160 1 original price of fixed assets held by fixed assets enterprises. \x0d\5 1 1602 Accumulated depreciation of fixed assets of enterprises. \x0d\52 1603 fixed assets impairment reserve. \x0d\53 1604 expenditures incurred by construction enterprises in the process of capital construction, renovation and other construction projects. \x0d\54 1605 various materials expenses prepared by engineering materials enterprises for projects under construction. \x0d\55 1606 the value of fixed assets transferred by fixed assets clearing enterprises due to sale, scrapping, damage, foreign investment, exchange of non-monetary assets, debt restructuring and other reasons, as well as the expenses incurred in the clearing process, etc. \ x0d \ 561611unsecured residual value of assets leased by unsecured residual value enterprises (leases) through financial leasing. \x0d\57 162 1 Original price of productive biological assets held by productive biological assets enterprises (agriculture). \x0d\58 1622 cumulative depreciation of productive biological assets Accumulated depreciation of mature productive biological assets of enterprises (agriculture). \x0d\59 1623 Actual cost of public welfare biological assets held by public welfare biological assets enterprises (agriculture). \x0d\60 163 1 rights and interests in mining areas held by oil and gas assets enterprises (oil and gas exploitation) and original prices of oil and gas wells and related facilities. \x0d\6 1 1632 Cumulative loss of oil and gas assets of enterprises (oil and gas exploitation). \x0d\62 170 1 intangible assets costs held by intangible assets enterprises, including patents, non-patented technologies, trademarks, copyrights, land use rights, etc. \x0d\63 1702 cumulative amortization of intangible assets with limited service life. \x0d\64 1703 provision for impairment of intangible assets. \ x0d \ 651711the value of goodwill formed in business combination. \x0d\66 180 1 Long-term prepaid expenses Various expenses that have occurred in the enterprise but should be borne by the current period and subsequent periods, such as fixed assets improvement expenses rented from operating leases. \ x0d \ 671811deferred income tax assets generated by deductible temporary differences confirmed by enterprises. \x0d\68 182 1 independent account asset enterprise (insurance) does not belong to the independent account asset value confirmed in the risk protection section. \x0d\69 190 1 The value of all kinds of property gains and losses identified by the property losses and surplus 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. \x0d\ II。 Liabilities \x0d\70 200 1 All kinds of loans borrowed by short-term borrowing enterprises from banks or other financial institutions with a term of less than 1 year (inclusive). \x0d\7 1 2002 Deposits received The enterprise (finance) received various deposits from customers. \ x0d \ 72 Funds borrowed by enterprises (financial institutions) from domestic and foreign financial institutions in 2003. \ x0d \ 73 2004 Amount borrowed by enterprises (banks) from the central bank in 2004. \x0d\74 20 1 1 deposits other than interbank deposits absorbed by deposit-taking enterprises (banks). \x0d\75 20 12 interbank deposits of domestic and foreign financial institutions absorbed by enterprises (banks). \x0d\76 202 1 Discount the funds included by the indebted enterprises (banks) in handling the cash discount business of commercial bills. \x0d\77 2 10 1 fair value of trading financial liabilities undertaken by trading financial liabilities enterprises. \ x0d \ 78 211/The funds of financial assets such as bills, securities and loans that the enterprise (finance) sells first and then buys at a fixed price according to the repurchase agreement. \x0d\79 220 1 Commercial bills drawn and accepted by bill payable enterprises for purchasing materials, commodities and accepting labor services, including bank acceptance bills and commercial acceptance bills. \x0d\80 2202 The amount that accounts payable enterprises should pay for purchasing materials, commodities, accepting labor services and other business activities. \x0d\8 1 2203 the amount received in advance by the enterprise according to the contract. \x0d\82 22 1 1 Payable to employees All kinds of salaries payable to employees by enterprises according to relevant regulations. This course can be accounted for in detail according to wages, employee welfare fees, social insurance premiums, housing provident fund, trade union funds, employee education funds, non-monetary benefits, dismissal benefits, share payment, etc. Enterprises that should pay taxes and fees can calculate taxes and fees according to the tax law and other provisions. \x0d\84 223 1 Interest payable The interest payable by the enterprise according to the contract. \x0d\85 2232 Cash dividends or profits distributed by enterprises in dividend payable. \x0d\86 224 1 other payables except notes payable, accounts payable, accounts received in advance, salaries payable to employees, interest payable, dividend payable, taxes payable and long-term payables. \x0d\87 225 1 The enterprise (insurance) that should pay the policy dividend shall pay the unpaid dividend to the applicant according to the original insurance contract. \x0d\88 226 1 Unpaid amount of reinsurance business (insurance) by reinsurance account payable enterprise. \x0d\89 23 1 1 Money received by enterprises (securities) when they accept the entrustment of customers to buy and sell securities on their behalf. \x0d\90 23 12 An enterprise (finance) that underwrites securities as an agent accepts the entrustment to underwrite securities through underwriting or consignment, which is the underwriting fund payable to the securities issuer. \x0d\9 1 23 13 enterprises (securities, banks, etc. ) Pay securities as an agent and accept the payment funds collected by the entrusted agent. \x0d\92 23 14 agency business The money received by the agency business in which the indebted enterprise does not bear risks, including entrusted investment funds and entrusted loan funds. \x0d\93 240 1 Government subsidies recognized by the enterprise in the deferred revenue that should be included in the current profits and losses in the future. \x0d\94 250 1 All kinds of loans borrowed by long-term borrowing enterprises from banks or other financial institutions with a term of more than 1 year (excluding 1 year). \x0d\95 2502 principal and interest payable of bonds issued by bond enterprises to raise (long-term) funds. \x0d\96 260 1 unexpired liability reserve The unexpired liability reserve (insurance) of the original insurance contract of non-life insurance drawn by the enterprise. \x0d\97 2602 Insurance liability reserve The insurance liability reserve of the original insurance contract drawn by the enterprise (insurance). \x0d\98 26 1 1 The deposit enterprise (insurance) of the insured receives deposits with the increase of deposit principal as premium income. \x0d\99 262 1 Independent account liability enterprises (insurance) do not belong to the independent account liabilities recognized in the risk protection section of split accounting investment-linked insurance products. \x0d\ 100 270 1 all kinds of long-term payables except long-term loans and bonds payable by long-term payables enterprises. \x0d\ 10 1 2702 The enterprise with unconfirmed financing expenses shall include the interest expenses in installments. \ x0d \1022711A special payable enterprise obtains funds invested by the government as the owner of the enterprise with special or specific purposes. \x0d\ 103 280 1 Estimated liabilities such as external guarantees, pending lawsuits, product quality assurance, restructuring obligations, and loss contract confirmed by the estimated indebted enterprises. \x0d\ 104 290 1 deferred income tax liabilities Income tax liabilities arising from taxable temporary differences confirmed by enterprises. \x0d\ III。 * * Similar to \x0d\ 105 300 1 fund settlement for business transactions between enterprises (banks). \x0d\ 106 3002 currency exchange enterprises (finance) use the general ledger system to account for the exchange between different currencies generated by foreign currency transactions. \ x0d \1073101derivative assets or liabilities formed by the fair value of derivative instruments of derivative enterprises and their changes. \x0d\ 108 320 1 Assets or liabilities caused by changes in the fair value of hedging instruments in hedging business (including fair value hedging, cash flow hedging and net investment hedging in overseas operations). \x0d\ 109 3202 Assets or liabilities arising from changes in the fair value of the hedged project when the hedged project enterprise conducts hedging business. \x0d\ IV。 Owner's equity \ x0d \110 4001paid-in capital The paid-in capital accepted by investors. A joint stock limited company shall change this course to "400 1 share capital". \ x0d \1114002 The capital reserve enterprise receives the part contributed by investors that exceeds its share of registered capital or share capital. \ x0d \1124101surplus reserve The surplus reserve extracted from the enterprise's net profit. \ x0d \1134102 general risk reserve drawn from net profit by enterprises (finance) according to regulations. \ x0d \1144103 net profit (or net loss) realized by profit-making enterprises in the current period. \ x0d \1154104 profit distribution: the distribution of enterprise profits (or loss compensation) and the balance after distribution (or compensation). \ x0d \116 4201the amount of shares of the company acquired, transferred or cancelled by the treasury stock enterprise. \ x0d \ v. Cost category \ x0d \117 5001production cost Various production expenses incurred by enterprises in industrial production. \ x0d \118510/manufacturing cost Various indirect expenses incurred by production workshops (departments) of enterprises for producing products and providing services. \ x0d \119 5201labor cost The cost incurred by an enterprise in providing foreign labor services. \x0d\ 120 530 1 R&D expenditure Various expenditures incurred by enterprises in the process of developing intangible assets. \ x0d \1215401actual contract cost and contract gross profit of engineering construction enterprise (construction contractor). \x0d\ 122 5402 Cumulative amount settled by the project settlement enterprise (construction contractor) to the owner according to the construction contract. \x0d\ 123 5403 all expenses incurred by mechanical operation enterprises (construction contractors) and their internal independent accounting construction units, mechanical stations and transportation teams in using their own construction machinery and transportation equipment for mechanical operation (including mechanized construction and transportation operations, etc.). ).\x0d\ VI。 Profit and loss category \x0d\ 124 600 1 main business income such as selling goods and providing labor services confirmed by enterprises. \ x0d \125 6011interest income Interest income confirmed by the enterprise (finance). \x0d\ 126 602 1 fee and commission income (financial) confirmed by the enterprise. \x0d\ 127 603 1 premium income recognized by the premium income enterprise (insurance). \x0d\ 128 604 1 rental income (lease) confirmed by the enterprise. \x0d\ 129 605 1 Income from other business activities other than the main business activities confirmed by the enterprise. \x0d\ 130 606 1 exchange gains and losses Exchange gains and losses arising from exchange rate changes in foreign currency transactions of enterprises (finance). \ x0d \1311kloc-0/the gains and losses from changes in the fair value of tradable financial assets and liabilities of enterprises, as well as the gains and losses from changes in the fair value of investment real estate, derivatives and hedging businesses measured by the fair value model, shall be included in the current profits and losses. \ x0d \1326111investment income The investment income or investment loss confirmed by the enterprise. \x0d\ 133 620 1 insurance liability reserve that an enterprise (reinsurance cedant) should pay to the reinsurance acceptor when engaging in reinsurance business. \x0d\ 134 6202 Repayment cost of enterprise (reinsurance transferee) amortized to reinsurance acceptor. \x0d\ 135 6203 reinsurance expenses allocated by enterprises (reinsurance recipients) to reinsurance recipients. \x0d\ 136 630 1 various non-operating incomes of non-operating income enterprises. \x0d\ 137 640 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. \x0d\ 138 6402 other business expenses expenses incurred by other business activities other than the main business activities confirmed by the enterprise. \x0d\ 139 6403 business tax and additional business tax, consumption tax, urban maintenance and construction tax, resource tax, education surcharge and other related taxes and fees incurred by enterprises in their business activities. \ x0d \1406411interest expenses incurred by the enterprise \ x0d \ 14 1 commission expenses incurred by the enterprise related to its business activities (finance). \x0d\ 142 650 1 unearned liability reserve drawn by the enterprise (insurance) for the original insurance contract and reinsurance contract of non-life insurance. \x0d\ 143 6502 withdrawal of insurance liability reserve The insurance liability reserve of the original insurance contract withdrawn by the enterprise (insurance). \ x0d \1446511original insurance contract sum and reinsurance contract sum paid by the paying enterprise (insurance). \x0d\ 145 652 1 policy dividend payout The dividend paid by the enterprise (insurance) to the policyholder according to the original insurance contract. \x0d\ 146 653 1 When the original insurance contract of enterprise (insurance) life insurance is terminated early, the cash value of the policy shall be returned to the applicant as agreed. \x0d\ 147 654 1 Divide the premium paid by the premium enterprise (reinsurance cedant) to the reinsurance acceptor. \x0d\ 148 6542 reinsurance expenses The reinsurance expenses paid by an enterprise (reinsurance acceptor) to the reinsurance cedant. \x0d\ 149 660 1 expenses incurred in selling materials and providing services. \x0d\ 150 6602 management expenses The management expenses incurred by enterprises for organizing and managing production and operation. \x0d\ 15 1 6603 financial expenses The financing expenses incurred by enterprises to raise funds needed for production and operation. \x0d\ 152 6604 exploration expenses The expenses incurred by the enterprise (oil and gas exploitation) in the process of oil and gas exploration, such as geological survey, geophysical and geochemical exploration, unsuccessful well exploration, etc. \x0d\ 153 670 1 Loss due to impairment of assets. \ x0d \1546711various non-operating expenses incurred by non-operating expenditure enterprises. \x0d\ 155 680 1 income tax expenses that should be deducted from the total profits of the current period. \x0d\ 156 690 1 adjustment of profit and loss in previous years. The matters that occurred in this year to adjust the profit and loss in previous years and the important prior errors found in this year are related to the adjustment of profit and loss in previous years.