First, the asset class.

1, 100 1 cash

2. 1002 bank deposit

3. 1003 The funds deposited in the central bank are for the exclusive use of banks.

4. 10 1 1 can only be deposited in inter-bank banks.

5. 10 15 Other monetary funds

6. 102 1 settlement reserve is used exclusively for securities.

7. 103 1 financial deposit * * *

8. 105 1 financial fund lending * * *

9. Trading financial assets 1 10 1

10,1165438 is financial * * *

1 1, 1 12 1 notes receivable

12, 1 122 accounts receivable

13, 1 123 prepayment

Dividends receivable 14, 1 13 1

15, 1 132 interest receivable

16 and 12 1 1 are special for deposit insurance of accounts receivable holders.

17, 122 1 the right of subrogation is for insurance purposes only.

18, 1222 special for receivables insurance.

19, 1223 The unearned liability reserve of reinsurance receivable is for insurance purposes only.

20. 1224 Special insurance for reinsurance liability reserve receivable.

2 1, 123 1 other receivables

22. 124 1 bad debt provision

23. 125 1 The discounted assets are special for banks.

24. 130 1 lending bank and insurance * * *

25 1302 bank and insurance loan loss reserve * * *

26. 13 1 1 is used to act as an agent to honor securities banks and securities.

27. Agency business assets 132 1

28. 140 1 material procurement

29, 1402 materials in transit

30 1403 raw materials

3 1, 1404 material cost difference

32, 1406 Inventory goods

33, 1407 issued goods

34. 14 10 commodity purchase and sale price difference

35. 14 1 1 entrusted processing materials

36 14 12 packaging and low-value consumables

37. 142 1 expendable biological assets are dedicated to agriculture.

38. 143 1 is used by the contractor for the construction of reusable materials.

39. 144 1 for precious metal banks.

40 1442 debt-paying assets finance * * *

4 1, 145 1 is dedicated to the insurance of damaged materials.

42. 146 1 inventory depreciation reserve

43, 150 1 prepaid expenses

44. 15 1 1 special for independent account asset insurance.

45. 152 1 held-to-maturity investment

46, 1522 impairment reserve for held-to-maturity investments

47. 1523 Available-for-sale financial assets

48. 1524 Long-term equity investment

49 1525 Provision for impairment of long-term equity investment

50. 1526 investment real estate

5 1, 153 1 long-term receivables

52. Unrealized financing income 154 1

53. 155 1 is for deposit fund insurance.

54. 160 1 fixed assets

55. Accumulated depreciation 1602

56 1603 Provision for impairment of fixed assets

57, 1604 Construction in progress

58, 1605 engineering materials

59. 1606 liquidation of fixed assets

60. 16 1 1 for the exclusive use of financial leasing assets.

6 1, 16 12 is specially used for unsecured residual value leasing.

62, 162 1 agricultural productive biological assets.

63. 1622 Accumulated depreciation of productive biological assets is special for agriculture.

64, 1623 public welfare biological assets for agriculture

65, 163 1 Oil and gas assets are dedicated to oil and gas exploitation.

66, 1632 cumulative depletion is dedicated to oil and gas exploitation.

67. 170 1 intangible assets

68. Cumulative amortization 1702

69 1703 provision for impairment of intangible assets

70. 17 1 1 goodwill

7 1, 180 1 long-term deferred expenses

72. 18 1 1 deferred income tax assets

73. 190 1 Loss and overflow of pending property.

Two. debt

74.200 1 short-term loans

75. Financial deposits received in 2002 * * *

76. In 2003, the borrowed funds were used for financing.

77. Borrowing from the central bank in 2004 is quite special for banks.

78, 20 1 1 for interbank deposit banks.

79.20 12 deposit bank is special.

80.202 1 Discounted liabilities are special for banks.

8 1, 2 10 1 trading financial liabilities

82.2 1 1 1 Selling and repurchasing financial assets for financial purposes.

83,2201notes payable

84,2202 accounts payable

Accounts received in advance 85,2205

86,2211accounts payable

87. Taxable amount 222 1

88,2231dividend payable

89,2232 interest payable

90,2241other payables

9 1 and 225 1 are exclusively used for dividend insurance payable to policyholders.

92.226 1 Special for reinsurance accounts payable.

93.23 1 1 is used to buy and sell securities as an agent.

94.23 12 acts as an agent to underwrite securities and banks.

95,2313 agency securities and banks * * *

96,2314 agency business liabilities

97,2401accrued expenses

98. Estimated liabilities 24 1 1

99,2501deferred income

Long-term loans 100 and 260 1

10 1, 2602 long-term bonds

102,2701unexpired liability reserve insurance special

103,2702 insurance liability reserve is dedicated to insurance.

104,2711special deposit insurance for policyholders.

105,2721independent account liability insurance is quite special.

Long-term accounts payable 106 and 280 1

107 and 2802 did not confirm the financing expenses.

108,2811special payables

109,2901deferred income tax liabilities

Third, * * * similarity.

110,3001The liquidation fund is special for banks.

1 1 1, 3002 is foreign exchange transaction finance.

112,3101derivatives

113,3201hedging instrument

114,3202 hedging project

Fourth, the owner's equity category

115,4001paid-in capital

116,4002 capital reserve

117,4101surplus reserve

118,4102 general risk reserve finance * * *

119,4103 Profit for this year

120,4104 profit distribution

12 1, 420 1 stock unit

Verb (abbreviation of verb) cost category

Production costs 122 and 500 1

123,5101manufacturing cost

124,5201labor cost

R&D expenditure 125 and 530 1

126 and 540 1 are for the exclusive use of construction contractors.

127,5402 for the exclusive use of engineering settlement construction contractors.

128, 5403 Mechanical contractors are special.

Loss category of intransitive verbs

Main business income 129 and 600 1

130,6011financial interest income * * *

13 1, 602 1 financial fee income * * *

132,6031for premium income insurance.

133,6032 premium income insurance is special.

The rental income of 134 and 604 1 is used exclusively for leasing.

135,6051other business income

136,6061exchange gain/loss financial special.

137,6101gains and losses from changes in fair value

Investment income138,611/

139,6201The amortized insurance liability reserve is for insurance purposes only.

140,6202 amortization expense insurance is special.

14 1, 6203 amortization reinsurance expense insurance special.

142,6301non-operating income

Main business costs 143 and 640 1

144,6402 Other business expenses

145,6405 business tax and surcharges

146,6411interest expense finance * * *

147,6421The handling fee is used for finance.

148,6501Withdraw the unearned liability reserve for insurance purposes.

149,6502 Withdraw the insurance liability reserve for special insurance.

150,6511is dedicated to payment and expenditure insurance.

15 1, 652 1 Dividend insurance for policyholders.

152,6531surrender premium insurance special session.

153,6541is premium insurance.

154,6542 for reinsurance expense insurance.

155,6601sales expenses

156,6602 management fee

157,6603 financial expenses

Exploration cost 158 and 6604

159,6701asset impairment loss

160,6711non-operating expenses

16 1, 680 1 income tax

Annual profit and loss adjustment before 162 and 690 1

Extended data

Accounting subjects are categories that classify and calculate the specific contents of accounting elements. The specific contents of accounting objects are different, and the management requirements are also different.

In order to comprehensively, systematically and classifiedly inspect and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various gains and losses caused by them, it is necessary to set up accounting subjects according to various accounting objects. Setting up accounting subjects is a scientific classification of the specific contents of accounting objects and a method of classified accounting and supervision. .

References:

Baidu Encyclopedia: Accounting Subject Number