Accounting classification:
1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.
2. Liabilities: According to the repayment period of liabilities, they are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.
3. Common account: The characteristic of common account is that it needs to define its nature from the direction of its ending balance.
4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.
5. Cost account: including production cost, labor cost and manufacturing cost.
6. Profit and loss account: divided into income account and expense account. Income subjects include main business income, other business income, investment income and non-operating income. Expenses include main business costs, other business costs, business taxes and surcharges, other business expenses, sales expenses, management expenses, financial expenses and income tax expenses.