100 1 cash on hand.

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

1003 various funds deposited by enterprises (banks) in the People's Bank of China (hereinafter referred to as "the central bank"), including business fund transfer, bill exchange in the same city, cross-system fund transfer in different places, cash deposit and withdrawal, etc.

10 1 1 fund deposits of interbank enterprises (banks) in domestic and foreign banks and non-bank 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.

102 1 funds deposited by settlement reserve 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.

103 1 deposit all kinds of deposit funds that enterprises (finance) need to deposit or pay for their business.

11kloc-0/Fair value of trading financial assets such as bond investment, stock investment and fund investment held by enterprises for trading purposes.

1 1 165438+

1 12 1 Commercial bills received by bill receivable enterprises for selling goods and providing services, including bank acceptance bills and commercial acceptance bills.

1 122 receivables from business activities such as selling goods and providing services.

1 123 prepay the amount paid by the enterprise according to the contract. If there are not many prepayments, you can also directly record prepayments in the "accounts payable" account without setting this account.

1 13 1 Cash dividends payable by dividend-paying enterprises and profits distributed by other units.

1 132 An interest-receivable enterprise shall charge interest on trading financial assets, held-to-maturity investments, available-for-sale financial assets, loans, funds deposited in the central bank, loans, and financial assets purchased for resale.

120 1 subrogation confirmed by the enterprise (insurance) with subrogation receivable after assuming the responsibility of paying insurance benefits according to the original insurance contract.

12 1 1 Receivable from reinsurance companies (insurance companies) engaged in reinsurance business.

12 12 receivable reinsurance contract reserve unearned reinsurance liability reserve confirmed by reinsurance company (reinsurance acceptor) and insurance liability reserve to be allocated to reinsurance acceptor.

122 1 other receivables and temporary payments except deposits, sale of financial assets, bills receivable, accounts receivable, prepayments, dividends receivable, interest receivable, subrogation receivable, reinsurance receivable, reinsurance contract reserve receivable and long-term receivables.

123 1 bad debt provision for enterprise accounts receivable

130 1 discount the funds raised by asset enterprises (banks) in the business of discounting commercial bills.

1302 loans from loan enterprises (financial institutions) to other financial institutions at home and abroad

1303 all kinds of customer loans issued by loan enterprises (banks) according to regulations.

1304 loan loss reserve enterprise (bank) loan impairment reserve. Assets for loan loss provision include discounted assets, borrowed funds, customer loans, syndicated loans, trade financing, agreed overdrafts, credit card overdrafts, refinancing and advances.

13 1 1 agent payment securities enterprises (securities, banks, etc. ) accept the entrusted agent to pay the due securities.

132 1 agency business assets assets formed by agency business that the enterprise does not take risks.

140 1 Material purchasing enterprises use planned cost for daily accounting of materials.

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.

1403 all kinds of inventory materials of raw material enterprises.

1404 material cost difference the difference between the planned cost and the actual cost of materials used in daily accounting of enterprises.

1405 actual cost (or purchase price) or planned cost (or selling price) of various commodities in the inventory of commodity enterprises.

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.

1407 the difference between the sales price and the purchase price of commodities used by enterprises for daily accounting.

1408 the actual cost of various materials, commodities and other materials processed by processing enterprises entrusted by other units.

14 1 1 planned cost or actual cost of reusable materials in reusable materials enterprises.

142 1 Actual cost of consumable biological assets held by consumable biological assets enterprises (agriculture).

143 1 Cost of precious metal stocks such as gold and silver held by precious metal enterprises (finance).

144 1 the cost of the debt-paying assets obtained by the debt-paying assets enterprise (finance) according to law and ready to be disposed of according to relevant regulations.

145 1 the cost of damaged materials obtained by the damaged materials enterprise (insurance) after assuming the insurance compensation liability according to the original insurance contract.

146 1 The cost for enterprises to acquire (lease) assets in the financial leasing business.

147 1 inventory depreciation reserve

150 1 held-to-maturity investment enterprise amortized cost.

1502 impairment reserve for held-to-maturity investments.

1503 fair value of available-for-sale financial assets held by available-for-sale financial assets enterprises.

15 1 1 Long-term equity investments held by long-term equity investment enterprises are accounted for by cost method and equity method.

15 12 impairment reserve for long-term equity investment.

152 1 investment real estate enterprises use cost model to measure the cost of investment real estate.

153 1 Long-term receivables of long-term receivables enterprises.

1532 Unrealized financing income is included in lease income or interest income by stages.

154 1 the capital deposit paid by the enterprise (insurance) according to the specified proportion.

160 1 original price of fixed assets held by fixed assets enterprises.

1602 cumulative depreciation cumulative depreciation of fixed assets of enterprises.

1603 preparation for impairment of fixed assets.

1604 Expenditure on capital construction, renovation and other construction projects of construction enterprises under construction.

1605 various materials expenses prepared by engineering materials enterprises for projects under construction.

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.

16 1 1 unsecured residual value of assets leased by unsecured residual value enterprises (leasing) through financial leasing.

162 1 Original price of productive biological assets held by productive biological assets enterprises (agriculture).

1622 cumulative 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).

163 1 original price of mining rights (oil and gas exploitation) and oil and gas wells and related facilities held by oil and gas assets enterprises.

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

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.

1703 intangible assets impairment reserve.

17 1 1 the value of goodwill formed in business combination.

180 1 Long-term deferred expenses The expenses incurred by the enterprise but whose amortization period exceeds 1 should be borne by the current period and subsequent periods, such as the improvement expenses of fixed assets leased from operating leases.

18 1 1 Deferred income tax assets arising from deductible temporary differences confirmed by enterprises.

182 1 independent account asset enterprise (insurance) does not belong to the independent account asset value confirmed in the risk protection section.

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.

Two. debt

200 1 short-term borrowing enterprises borrow from banks or other financial institutions, and the term is within 1 year (including 1 year).

In 2002, deposit-receiving enterprises (finance) received various deposits from customers.

Funds borrowed by enterprises (financial institutions) from domestic and foreign financial institutions in 2003.

In 2004, enterprises (banks) borrowed from the central bank.

20 1 1 deposits other than interbank deposits absorbed by deposit-taking enterprises (banks).

20 12 interbank deposits of domestic and foreign financial institutions absorbed by enterprises (banks).

202 1 Discount the funds included in the cash discount business of commercial bills by indebted enterprises (banks).

2 10 1 Fair value of trading financial liabilities undertaken by trading financial liabilities enterprises.

2 1 1 1 funds for selling financial assets such as bills, securities and loans. , sell first, and then buy at a fixed price according to the repurchase agreement.

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.

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

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

22 1 1 Payable to employees All kinds of wages 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.

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.

223 1 interest payable The interest payable by the enterprise according to the contract.

Cash dividends or profits distributed by enterprises in dividend payable.

22,465,438+0 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.

225 1 the enterprise (insurance) that should pay the policy dividend pays the unpaid policyholder according to the original insurance contract.

Dividend.

226 1 Unpaid reinsurance accounts payable for enterprise (insurance) reinsurance business.

23 1 1 money received by enterprises (securities) when they accept the entrustment of customers to buy and sell securities on their behalf.

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.

23 13 an enterprise (securities, banks, etc. ) payment of securities as an agent to accept the payment funds received by the entrusted agent to pay securities.

23 14 Agency business The money received by the agency business in which the indebted enterprise does not take risks, including entrusted investment funds and entrusted loan funds.

240 1 government subsidies that should be included in the current profits and losses in the future period confirmed by deferred revenue enterprises.

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).

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

260 1 unearned liability reserve The unearned liability reserve of the original insurance contract of non-life insurance drawn by the enterprise (insurance).

2602 insurance liability reserve The insurance liability reserve of the original insurance contract drawn by the enterprise (insurance).

26 1 1 The deposit enterprise (insurance) of the applicant receives deposits with the increase of deposit principal as premium income.

262 1 Independent account liability enterprise (insurance) For split accounting investment-linked insurance products, it is not an independent account liability confirmed in the risk protection section.

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

2702 Unconfirmed financing expenses An enterprise shall include the unconfirmed financing expenses in interest expenses by stages.

27 1 1 special payable enterprises obtain funds invested by the government as the owner of the enterprise with special or specific purposes.

280 1 estimated liabilities such as external guarantees, pending lawsuits, product quality assurance, restructuring obligations and loss contract confirmed by the estimated indebted enterprises.

290 1 income tax liabilities arising from taxable temporary differences confirmed by enterprises with deferred income tax liabilities.

Third, * * * similarity.

300 1 Settlement of funds between enterprises (banks).

3002 Currency exchange enterprises (finance) use the general ledger system to account for the exchange between different currencies generated by foreign currency transactions.

3 10 1 the fair value of derivative products and derivative assets or liabilities formed by their changes.

320 1 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).

3202 Assets or liabilities of the hedged project enterprise due to changes in the fair value of the hedged project.

Four. Owner's equity

400 1 paid-in capital enterprises accept the paid-in capital invested by investors. A joint stock limited company shall change this course to "400 1 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.

4 102 General risk reserve The general risk reserve drawn from the net profit by the enterprise (finance) according to regulations.

4 103 net profit (or net loss) realized by profit-making enterprises in the current period.

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

420 1 the amount of shares of the company purchased, transferred or cancelled by the treasury stock enterprise.

Verb (abbreviation of verb) cost category

500 1 production cost Various production expenses incurred by enterprises in industrial production.

5 10 1 manufacturing costs The indirect costs incurred by the production workshop (department) of an enterprise for producing products and providing services.

520 1 labor cost The cost incurred by an enterprise in providing services to the outside world.

530 1 R&D expenditure enterprises in the process of research and development of intangible assets.

540 1 Actual contract cost and contract gross profit of engineering construction enterprises (construction contractors).

5402 Cumulative amount settled by the project settlement enterprise (construction contractor) to the owner according to the construction contract.

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 operations (including mechanized construction and transportation operations, etc.). ).

Loss category of intransitive verbs

600 1 Income from main business such as selling goods and providing labor services confirmed by enterprises.

60 1 1 Interest income Interest income recognized by enterprises (finance).

602 1 Fee and commission income The fee and commission income confirmed by the enterprise (finance).

603 1 Premium Income The premium income recognized by the enterprise (insurance).

604 1 Lease income (lease) confirmed by the enterprise.

605 1 Income from other business activities other than the main business activities confirmed by the enterprise.

606 1 Exchange gains and losses Exchange gains and losses arising from exchange rate changes in foreign currency transactions of enterprises (finance).

6 10 1 The gains and losses from changes in the fair value of trading financial assets and liabilities of enterprises, as well as investment real estate, derivatives and hedging business measured by the fair value model, shall be included in the current profits and losses.

6 1 1 1 Investment income The investment income or investment loss confirmed by the enterprise.

620 1 Repayment of insurance liability reserve The insurance liability reserve that an enterprise (reinsurance cedant) should pay to the reinsurance acceptor when engaging in reinsurance business.

6202 Reimbursement cost amortized by enterprise (reinsurance subcontractor) to reinsurance acceptor.

6203 Reinsurance expenses amortized by enterprises (reinsurance recipients) to reinsurance recipients.

630 1 all kinds of non-operating income of non-operating income enterprises.

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 business tax and related taxes and fees such as business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge incurred in additional business activities.

64 1 1 Interest expenses Interest expenses incurred by enterprises (finance)

642 1 fees and commissions various fees and commissions incurred by enterprises (finance) related to their business activities.

650 1 Withdraw the unearned liability reserve of the original insurance contract and reinsurance contract of non-life insurance, which is withdrawn by the enterprise (insurance).

6502 insurance liability reserve drawn from the original insurance contract by the enterprise (insurance).

65 1 1 original insurance contract payment and reinsurance contract payment paid by the paying enterprise (insurance).

652 1 Policy dividend payout The dividend paid by the enterprise (insurance) to the insured according to the original insurance contract.

653 1 Cash value of the policy that should be returned to the applicant when the original insurance contract of enterprise (insurance) life insurance is terminated in advance.

654 1 Divide the premiums paid by premium enterprises (reinsurance cedors) to reinsurance recipients.

Reinsurance expenses The reinsurance expenses paid by the enterprise (reinsurance acceptor) to the reinsurance cedant.

660 1 Selling expenses Various expenses incurred in the process of selling materials and providing services.

6602 management expenses the management expenses incurred by an enterprise for organizing and managing the production and operation of the enterprise.

6603 financial expenses The financing expenses incurred by an enterprise to raise funds needed for production and operation.

6604 exploration expenses The expenses incurred by enterprises (oil and gas exploitation) in the process of oil and gas exploration, such as geological survey, physical and chemical exploration and unsuccessful exploration wells.

670 1 Loss due to impairment of assets The losses caused by the provision for impairment of assets by enterprises.

67 1 1 All kinds of non-operating expenses incurred by enterprises.

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.