Commercial Bank Accounting Accounts
1. Asset Category
1 1001 Cash
2 1002 Bank Deposits
3 1003 For deposits with the central bank, exclusively for banks
4 1011 For deposits with interbank banks, exclusively
5 1015 Other monetary funds
6 1021 For settlement reserve securities, exclusively
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7 1031 Financial *** use for depositing margin
8 1051 Financial *** use for lending funds
9 1101 Trading financial assets
< p>10 1111 Financial assets purchased under resale agreements for financial purposes11 1121 Notes receivable
12 1122 Accounts receivable
13 1123 Prepayment Accounts
14 1131 Dividends receivable
15 1132 Interest receivable
16 1211 Receivable for policyholders’ savings insurance only
17 1221 Exclusively for insurance of subrogation recovery receivables
18 1222 Exclusively for insurance of reinsurance accounts receivable
19 1223 Exclusively for insurance of unexpired liability reserves of reinsurance receivable
20 1224 Receivable reinsurance insurance liability reserve exclusive for insurance
21 1231 Other receivables
22 1241 Bad debt provision
23 1251 Discount For asset banks only
24 1301 For loan banks and insurance*** use
25 1302 For loan loss reserves for banks and insurance***
26 1311 Agency payment Securities banking and securities *** use
27 1321 Agency business assets
28 1401 Material procurement
29 1402 Materials in transit
30 1403 Raw materials
31 1404 Material cost difference
32 1406 Inventory goods
33 1407 Shipment of goods
34 1410 Price difference between purchase and sale of goods< /p>
35 1411 Entrusted processing materials
36 1412 Packaging materials and low-value consumables
37 1421 Consumable biological assets dedicated to agriculture
38 1431 Exclusively for turnover materials construction contractors
39 1441 Exclusively for precious metal banks
40 1442 Exclusively for foreclosed asset finance***
41 1451 Exclusively for surplus material insurance
42 1461 Provision for inventory decline
43 1501 Prepaid expenses
44 1511 Separate account asset insurance only
45 1521 Held to Maturity investments
46 1522 Impairment provisions for held-to-maturity investments
47 1523 Available-for-sale financial assets
48 1524 Long-term equity investments
49 1525 Provision for impairment of long-term equity investments
50 1526 Investment real estate
51 1531 Long-term receivables
52 1541 Unrealized financing income
53 1551 Exclusively for deposited capital deposit insurance
54 1601 Fixed assets
55 1602 Accumulated depreciation
56 1603 Impairment of fixed assets Preparation
57 1604 Construction in Progress
58 1605 Project Materials
59 1606 Fixed Asset Cleanup
60 1611 Special for Financial Leasing Asset Leasing
61 1612 Exclusively for unguaranteed residual value leasing
62 1621 Exclusively for agricultural production of productive biological assets
63 1622 Exclusively for accumulated depreciation of productive biological assets for agriculture
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64 1623 Public welfare biological assets for agriculture only
65 1631 Oil and gas assets for oil and natural gas extraction
66 1632 Accumulated depletion for oil and natural gas extraction
67 1701 Intangible assets
68 1702 Accumulated amortization
69 1703 Provision for impairment of intangible assets
70 1711 Goodwill
71 1801 Long-term Prepaid expenses
72 1811 Deferred income tax assets
73 1901 Pending property gains and losses
II. Liabilities
74 2001 Short-term borrowing
75 2002 Deposit of margin for financial purposes
76 2003 Placement of funds for financial purposes
77 2004 Bank borrowing money from the central bank Exclusively used
78 2011 Exclusively used for interbank deposit banks
79 2012 Exclusively used for deposit-taking banks
80 2021 Exclusively used for discount liability banks
81 2101 Transaction Financial liabilities
82 2111 Financial assets sold under repurchase agreements
83 2201 Notes payable
84 2202 Accounts payable
85 2205 Advances from accounts
86 2211 Employee benefits payable
87 2221 Taxes payable
88 2231 Dividends payable
< p>89 2232 Interest payable90 2241 Other payables
91 2251 Payable to policyholders for bonus insurance only
92 2261 Reinsurance accounts payable for insurance< /p>
93 2311 Specially used as an agent to buy and sell securities, securities
94 2312 Used as an agent to underwrite securities, securities and banks***
95 2313 Agent to redeem securities, securities and banks ***Use
96 2314 Agency business liabilities
97 2401 Accrued expenses
98 2411 Estimated liabilities
99 2501 Deferred Income
100 2601 Long-term borrowings
101 2602 Long-term bonds
102 2701 Unexpired liability reserve insurance only
103 2702 Insurance Exclusively for liability reserve insurance
104 2711 Exclusively for policyholders’ savings insurance
105 2721 Exclusively for independent account liability insurance
106 2801 Long-term payables
107 2802 Unrecognized financing expenses
108 2811 Special payables
109 2901 Deferred income tax liabilities
3. ***Similar type
110 3001 For clearing funds only for banks
111 3002 For foreign exchange trading and financial transactions
112 3101 Derivatives
113 3201 Hedging instruments
114 3202 Hedging items
IV. Owner’s equity
115 4001 Paid-in capital
116 4002 Capital reserve< /p>
117 4101 Surplus reserve
118 4102 General risk reserve for financial purposes
119 4103 Profit for the year
120 4104 Profit Allocation
121 4201 Treasury shares
V. Cost categories
122 5001 Production costs
123 5101 Manufacturing expenses
< p>124 5201 Labor cost125 5301 Research and development expenditure
126 5401 Exclusively for project construction and construction contractors
127 5402 Exclusively for project settlement and construction contractors
128 5403 For mechanical construction contractors only
VI. Profit and loss category
129 6001 Main business income
130 6011 Interest income finance** *For use
131 6021 Fee income for financial *** use
132 6031 For premium income only for insurance
133 6032 For premium income only for insurance
134 6041 Lease income exclusively for leasing
135 6051 Other business income
136 6061 Exchange gains and losses exclusively for finance
137 6101 Gains and losses from changes in fair value
138 6111 Investment income
139 6201 Amortized insurance liability reserve, exclusive for insurance
140 6202 Amortized compensation expense, exclusive for insurance
141 6203 Amortized Exclusive for reinsurance insurance
142 6301 Non-operating income
143 6401 Main business costs
144 6402 Other business expenses
145 6405 Business taxes and surcharges
146 6411 Interest expenditures for financial purposes
147 6421 Handling fees expenditures for financial purposes
148 6501 Withdrawal not received Exclusively for period liability reserve insurance
149 6502 Exclusively for withdrawal of insurance liability reserve insurance
150 6511 Exclusively for compensation payment insurance
151 6521 Exclusively for policyholder dividend payment insurance
152 6531 Exclusively for surrender premium insurance
153 6541 Exclusively for ceded premium insurance
154 6542 Exclusively for ceded premium insurance
155 6601 Sales expenses
156 6602 Management expenses
157 6603 Financial expenses
158 6604 Exploration expenses
159 6701 Asset impairment losses< /p>
160 6711 Non-operating expenses
161 6801 Income tax
162 6901 Adjustment of profit and loss in previous years