Enterprises may, according to actual needs, make necessary additions, deletions or mergers to the above accounting subjects:
1. Specialized companies with unified accounting or enterprises with independent accounting subsidiaries can add the subject of "allocating their own funds"; Subsidiaries can increase the subject of "superior appropriation of funds" accordingly.
2 enterprises with foreign exchange swap business can add the subject of "foreign exchange spread".
3. The imprest used by various workshops and departments within the enterprise can be added with the subject of "imprest".
4. Enterprises with purchased goods can add the subject of "purchased goods".
5 enterprises to extract the national special reserve funds can be added to the "special reserve materials" and "special reserve funds" subjects.
6. Enterprises that often collect packaging deposits or other security deposits can add the subject of "received deposits".
7. Enterprises that use actual cost for daily accounting of materials can add "materials in transit" instead of "material procurement" and "material cost difference".
8 separate accounting for waste loss and shutdown loss of enterprises, can add "waste loss" and "shutdown loss" subjects.
9. Enterprises can set the detailed account of "cost variance" under the subjects of "raw materials", "packaging materials" and "low-value consumables" according to their needs, and do not set the account of "material cost variance".
10. Enterprises with low-value consumables and few packages can be merged into the subject of "raw materials".
1 1. Enterprises with less advance receipts and prepayments can directly account for advance receipts and prepayments in accounts receivable and accounts payable without setting up accounts receivable and prepayments.
12. Enterprises that do not require accounting for the cost of self-made semi-finished products in management may not set up the subject of "self-made semi-finished products".
13. Enterprises with a large proportion of raw materials in product cost can divide the subjects of raw materials into raw materials and main materials, outsourced semi-finished products, auxiliary materials, spare parts for repair and fuel.
14. According to the management requirements, enterprises can merge the subjects of "production cost" and "manufacturing cost" into the subject of "production cost", or divide the subject of "production cost" into two subjects: basic production and auxiliary production.
15. Enterprises that use planned cost for daily accounting of finished products can add the subject of "product cost variance".
16. For short-term bonds with a maturity of less than one year, the subject of "Handling Short-term Bonds" can be added.
17. For large-scale recurring businesses with more income in other businesses, enterprises can refer to the accounting system of corresponding industries and add items such as assets, income, costs, expenses and taxes for separate accounting.
18. Enterprises with other assets and liabilities not included in the chart of accounts may add relevant accounting subjects for accounting according to specific conditions.
Extended data:
Accounting system of industrial enterprises:
Enterprises should set up and use accounting subjects according to the provisions of the Accounting System for Industrial Enterprises. Under the premise of providing unified accounting statements without affecting the requirements of accounting and accounting statement index summary, some accounting subjects can be added, reduced or merged according to the actual situation.
This system uniformly stipulates the number of accounting subjects, which is convenient for compiling accounting vouchers, registering accounting books, consulting accounts and implementing accounting computerization. Enterprises should not change or destroy the reorganization at will. Leave blank figures between some accounting subjects in order to increase accounting subjects.
When filling in accounting vouchers and accounting books, enterprises should fill in the name of accounting subjects, or fill in the name and number of accounting subjects at the same time, not only the number of accounting subjects, but also the name of accounting subjects.
Baidu Encyclopedia —— Accounting System of Industrial Enterprises