会计科目解析（Accounting analysis）.docVIP

会计科目解析（Accounting analysis） Serial number, new accounting standards, account usage, accounting content Asset class 11001 cash in cash 21002 the amount of money deposited by a bank deposit enterprise in a bank or other financial institution 31012 other monetary funds, enterprise bank drafts, deposits, bank notes, deposits, credit card deposits, letters of credit, margin deposits, deposits, investment, foreign deposits and other monetary funds. 41101 the fair value of trading financial assets such as bond investment, stock investment and fund investment held by a trading financial asset enterprise for the purpose of trading 51121 commercial bills received by the bills receivable enterprise for the sale of goods, services, etc., including bank acceptance bills and commercial acceptance drafts. 61122 accounts receivable enterprises due to the sale of goods, providing services and other business activities should be charged 71123 prepaid payments made by the enterprise in accordance with the contract. If the amount of the advance payment is not large, the subject may not be set, and the prepaid amount will be charged directly to the payable account 81131 the cash dividends receivable from the dividends receivable enterprise and the profits distributed by other units shall be collected. 91132 interest receivable enterprises trading financial assets held to maturity investments available for sale financial assets, loans and deposits with central bank, lending funds, resale of financial assets should be charged interest. 411221 other receivables of enterprises except refundable deposit, resale of financial assets, notes receivable, accounts receivable, prepayments, dividends receivable, interest receivable, subrogation receivable, accounts receivable reinsurance, reinsurance contract reserves receivable, other receivables and other long-term should be outside the receivables and prepayments. 101231 bad debt provision, business receivables, bad debt reserves 111401 the mater