11 Cash on hand of enterprises

12 All kinds of funds deposited by bank deposit enterprises in banks or other financial institutions

13 All kinds of funds deposited by enterprises (banks) in China People's Bank (hereinafter referred to as "the Central Bank"), including the allocation of business funds, the exchange of bills in the same city and the remittance and withdrawal of funds in different places and across systems.

111 Funds deposited by interbank enterprises (banks) in domestic and overseas banks and non-bank financial institutions

112 Other monetary funds such as bank draft deposits, cashier's checks deposits, credit card deposits, letter of credit deposit deposits, investment deposits, and deposits in other places.

121 settlement reserve: the money deposited by an enterprise (securities) into a designated clearing agency for capital settlement and settlement of securities transactions. Settlement fees charged by enterprises (securities) to customers and paid to stock exchanges.

131. All kinds of deposit money that enterprises (finance) need to deposit or pay for handling business.

111 Fair value of trading financial assets such as bond investment, stock investment and fund investment held by trading financial assets enterprises

1111 Funds from financial assets such as bills, securities and loans that enterprises (finance) buy for resale at a fixed price according to the resale agreement

1121 Commercial bills received by bill receivable enterprises for selling goods and providing services, etc.

1122 The amount that accounts receivable enterprises should receive due to business activities such as selling goods and providing labor services

1123 The amount paid in advance by prepaying enterprises according to the contract. If there are not many prepayments, you may not set up this subject, and directly record the prepayments in the account payable

1131 Cash dividends payable by dividend-receivable enterprises and profits distributed by other units.

1132 Interest receivable from trading financial assets, held-to-maturity investments, available-for-sale financial assets, loans, deposits with the central bank, loans, and purchases of financial assets for resale.

121 subrogation recovery confirmed after the subrogation recovery enterprise (insurance) bears the responsibility of paying insurance money according to the original insurance contract

1211 reinsurance accounts receivable should be collected by the reinsurance enterprise (insurance)

1212 reinsurance contract reserve receivable (reinsurance cedant) is engaged in reinsurance business. And the insurance liability reserve that should be amortized to the reinsurer

1221 Other receivables except deposit, purchase of resale financial assets, bills receivable, accounts receivable, prepayments, dividends receivable, interest receivable, subrogation receivables, reinsurance receivables, reinsurance contract receivables and long-term receivables.

1231 bad debt provision for receivables of bad debt provision enterprises

131 Discount the funds raised by asset enterprises (banks) in the business of discounting and discounting commercial bills.

132 Money lent by the lending enterprise (finance) to other financial institutions at home and abroad

133 Various customer loans issued by the lending enterprise (bank) according to regulations.

134 loan loss reserve enterprise (bank) loan impairment reserve. Assets for loan loss provision include discounted assets, lent funds, customer loans, syndicated loans, trade financing, agreed overdraft, credit card overdraft, reloan and advances, etc.

1311 Acting as an agent for securities companies (securities, banks, etc.) to accept the entrusted agent to pay the due securities.

1321 agency business assets assets formed by agency business that the enterprise does not take risks.

141 material purchasing enterprises use planned cost for daily accounting of materials and purchase the purchasing cost of materials.

142 Material enterprises in transit use actual cost (or purchase price) for daily accounting of materials, commodities and other materials, and the purchase cost of materials in transit for which payment has been paid but has not been accepted and put into storage.

143 all kinds of materials stored by raw material enterprises.

144 material cost difference The difference between the planned cost and the actual cost of materials used by enterprises for daily accounting.

145 The actual cost (or purchase price) or planned cost (or selling price) of various commodities in stock by the commodity enterprise.

146 the actual cost (or purchase price) or planned cost (or selling price) of the goods that have been issued by the enterprises that have not met the income recognition conditions.

147 the difference between the selling price and the purchase price of goods that enterprises use for daily accounting.

148 the actual cost of various materials, commodities and other materials that are processed by other units entrusted by the materials processing enterprise.

1411 Planned cost or actual cost of reusable materials in reusable materials enterprises.

1421 Actual cost of consumable biological assets held by consumable biological assets enterprises (agriculture).

1431 The cost of precious metal stocks such as gold and silver held by precious metal enterprises (finance).

1441 The cost of debt-paying assets in kind obtained by the debt-paying assets enterprise (finance) according to law and ready to be disposed of according to relevant regulations.

1451 The cost of damaged materials obtained by the damaged materials enterprise (insurance) after assuming the liability of compensation insurance according to the original insurance contract

1461 The cost of assets obtained by the financial leasing assets enterprise (leasing) for carrying out the financial leasing business.

1471 preparation for inventory depreciation

151 amortized cost with held-to-maturity investment.

152 impairment reserve for held-to-maturity investments.

153 fair value of available-for-sale financial assets held by available-for-sale financial assets enterprises.

1511 Long-term equity investment held by long-term equity investment enterprises and accounted for by cost method and equity method.

1512 impairment reserve for long-term equity investment.

1521 The investment real estate enterprise adopts the cost model to measure the cost of investment real estate.

1531 Long-term receivables of long-term receivables enterprises.

1532 Unrealized financing income of enterprises that are included in lease income or interest income by stages.

1541 the capital deposit paid by the enterprise (insurance) that deposits the capital deposit according to the prescribed proportion.

161 original price of fixed assets held by fixed assets enterprises.

162 accumulated depreciation accumulated depreciation of fixed assets of enterprises.

163 preparation for impairment of fixed assets.

164 Expenditure incurred in construction projects such as capital construction, renovation, etc. of construction enterprises under construction.

165 Cost of various materials prepared by engineering materials enterprises for projects under construction.

166 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.

1611 unsecured residual value enterprises (leasing) lease out the unsecured residual value of assets by means of financial leasing.

original price of productive biological assets held by productive biological assets enterprises (agriculture).

1622 Accumulated depreciation of productive biological assets Accumulated depreciation of mature productive biological assets of enterprises (agriculture).

1623 Actual cost of public welfare biological assets held by public welfare biological assets enterprises (agriculture).

1631 The rights and interests of mining areas held by oil and gas assets enterprises (oil and gas exploitation) and the original price of oil and gas wells and related facilities.

1632 Cumulative depletion of oil and gas assets of enterprises (oil and gas exploitation).

171 intangible assets cost held by intangible assets enterprises includes patent right, non-patented technology, trademark right, copyright, land use right, etc.

172 accumulated amortization The accumulated amortization of intangible assets with limited service life.

173 provision for impairment of intangible assets.

1711 goodwill value formed in business combination.

181 Long-term prepaid expenses The expenses that have occurred in the enterprise but should be borne by the current period and subsequent periods with the amortization period of more than one year, such as the improvement expenses of fixed assets rented by operating lease.

1811 deferred income tax assets deferred income tax assets generated by deductible temporary differences confirmed by enterprises.

1821 The investment-linked products split and accounted by independent account assets enterprises (insurance companies) do not belong to the independent account assets value confirmed in the risk protection part.

191 The value of all kinds of property gains, losses and damages identified by enterprises with pending property losses and overflows in the process of property inventory. Abnormal shortage and loss of materials in transit are also accounted for by this account.

II. Liabilities

In p>21, short-term borrowing enterprises borrowed from banks or other financial institutions for a period of less than one year (including one year).

In p>22, deposits received enterprises (finance) received various deposits from customers.

funds borrowed by enterprises (financial institutions) from domestic and overseas financial institutions in p>23.

the amount borrowed by enterprises (banks) from the central bank in p>24.

in p>211, deposit-taking enterprises (banks) absorbed all kinds of deposits except interbank deposits.

deposits of domestic and overseas financial institutions absorbed by interbank deposit enterprises (banks) in p>212.

221 Discount the funds incorporated by indebted enterprises (banks) in handling the business of reposting and cashing commercial bills.

211 fair value of trading financial liabilities undertaken by trading financial liabilities enterprises.

2111 The funds incorporated into financial assets, such as bills, securities and loans, which are sold first and then bought at a fixed price by enterprises (financial institutions) that buy back financial assets according to the repurchase agreement.

221 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.

222 The amount payable by an accounts payable enterprise due to business activities such as purchasing materials, commodities and accepting labor services.

223 the money received in advance by the enterprise in advance according to the contract.

2211 salaries payable to employees: various salaries payable to employees by enterprises according to relevant regulations. This course can carry out detailed accounting according to salary, employee welfare, social insurance premium, housing accumulation fund, trade union funds, employee education funds, non-monetary benefits, dismissal benefits and share-based payment.

2221 Taxable enterprises can calculate various taxes and fees that should be paid in accordance with the provisions of the tax law.

2231 the interest payable by the enterprise according to the contract.

2232 cash dividends or profits distributed by enterprises in dividend payable.

2241 other payables except notes payable, accounts payable, accounts received in advance, employee salaries payable, interest payable, dividend payable, taxes payable and long-term payables.

2251 dividends payable to the policy enterprise (insurance) payable to the unpaid policyholder according to the original insurance contract

.

2261 The unpaid amount payable by reinsurance enterprises (insurance companies) engaged in reinsurance business.

2311 Money received by an enterprise (securities) that buys and sells securities on behalf of its clients when it is entrusted by its clients.

2312 An enterprise (finance) that underwrites securities as an agent accepts the entrustment, and underwrites the securities by underwriting or consignment, which is the underwriting funds payable to the securities issuer.

2313 An enterprise (securities, banks, etc.) that pays securities as an agent accepts the payment funds received from securities as an agent.

2314 The money received by the agency business in which the liability enterprise does not undertake risks, including entrusted investment funds and entrusted loan funds.

241 government subsidies confirmed by enterprises in deferred revenue that should be included in current profits and losses in future periods.

251 all kinds of loans borrowed by long-term borrowing enterprises from banks or other financial institutions with a term of more than one year (excluding one year).

252 payable principal and interest of bonds issued by bond enterprises to raise (long-term) funds.

261 unearned liability reserve the unearned liability reserve of the original insurance contract of non-life insurance drawn by the enterprise (insurance).

262 insurance liability reserve The insurance liability reserve of the original insurance contract drawn by the enterprise (insurance).

2611 The deposit enterprise (insurance) of the insured receives the deposit with the increase of the principal of the deposit as the premium income.

2621 Independent Account Liabilities Enterprises (insurance companies) do not belong to the independent account liabilities confirmed in the risk protection part for the split accounting investment-linked products.

271 Long-term payables of enterprises other than long-term loans and bonds payable.

272 unconfirmed financing expenses An enterprise shall include the unconfirmed financing expenses in interest expenses by stages.

2711 A special payable enterprise obtains funds invested by the government as the owner of the enterprise with special or specific purposes.

281 Estimated liabilities such as external guarantee, pending litigation, product quality assurance, restructuring obligations and loss-making contracts confirmed by the estimated indebted enterprise.

291 income tax liabilities arising from taxable temporary differences confirmed by enterprises with deferred income tax liabilities.

iii. * * * Similar

31 Clearing capital settlement funds for business transactions between enterprises (banks).

32 currency exchange enterprises (finance) adopt the ledger system to account for the exchange between different currencies generated by foreign currency transactions.

311 the fair value of derivative instruments of derivative instruments enterprises and the derivative assets or liabilities formed by their changes.

321 Assets or liabilities arising from 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) by hedging instrument enterprises.

322 Assets or liabilities arising from changes in the fair value of the hedged project when the hedged project enterprise carries out hedging business.

IV. Owner's equity

41 Paid-in capital The paid-in capital accepted by investors. A joint stock limited company shall change this course to "41 share capital".

42 capital reserve enterprise receives the amount of investment from investors that exceeds its share of registered capital or share capital.

411 surplus reserve extracted from net profit by surplus reserve enterprise.