会计科目的分类及概念（Classification and concept of accounting subjects）.docVIP

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会计科目的分类及概念（Classification and concept of accounting subjects）.doc

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会计科目的分类及概念（Classification and concept of accounting subjects）.doc

会计科目的分类及概念（Classification and concept of accounting subjects） Assets class: Enterprise capital and equipment fixed assets assets The past transactions, events, and the resources owned or controlled by the enterprise are expected to bring economic benefits to the enterprise. Assets can be divided into liquid assets and non current assets according to their liquidity 1001 cash in stock 1002 bank deposit 1003 storage central bank money bank special 1011 storage interbank bank special 1015 other monetary funds 1021 settlement reserve securities special 1031 deposit financial share 1051 of lending capital financial share margin 1101 trading financial funds 1111 buy resale financial assets, financial shared 1121 notes receivable 1122 accounts receivable 1123 prepayments 1131 Dividend Receivable interest receivable accounts receivable 1132 1211 1201 deposit from the insured insurance subrogation receivable shall 1211 special accounts receivable reinsurance insurance for 1223 should be reinsured outstanding special reserve liability insurance 1224 accounts receivable insurance liability reserve insurance special 1221 other receivables 1231 bad debt reserve Banks and insurance shares 1311 securities cashing agency bank and securities share 1321 agency assets 1401 1402 material purchasing goods in transit 1403 raw materials to prepare for the 1251 discount bank special loan banks and insurance 1301 shares 1302 loan loss 1404 material cost difference 1406 inventory goods 1407 issued commodity 1410 commodity Invoicing price difference 1411 processing supplies 1412 packaging materials and low value consumables 1421 consumptive biological assets agricultural special 1431 turnover materials construction contractors special 1441 special 1442 precious metals bank foreclosed assets financial share 1451 loss goods insurance for 1461 for inventories 1501 deferred expenses 1511 independent account asset insurance special 1521 holding to maturity investment 1522 holding to maturity inves