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

会计科目的分类及概念（Classification and concept of accounting items）Asset class:Enterprise funds and equipment, fixed assets, assetsPast transactions, events, and resources owned or controlled by an enterprise. This resource is expected to bring economic benefits to the enterprise. Assets can be divided into liquid assets and non current assets according to their liquidity1001 cash in stock 1002, bank deposits 1003, bank deposits in central bank, bank only 1011, bank only1015 other monetary funds 1021 settlement reserve securities special 1031 deposit financial share 1051 of lending capital financial share margin1101, trading financial funds 1111 buy resale financial assets, financial common 1121 notes receivable, 1122 accounts receivable1123 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 insurance1224, receivable reinsurance insurance reserve 1221, other receivables 1231 bad debt preparationBanks 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 loss1404 material cost difference 1406 inventory merchandise 1407 issue goods 1410 commodity sale price difference1411 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 inventories1501 prepaid expenses 1511 independent account asset insurance 1521 held to maturity investment 1522 held to maturity investment impairment reserve1523, available for sale financial assets 1524, long-term equity investment 1525, long-term equity investment impairment 1526 investment property1531 long term receivables 1541 unrealized financing income 1551, reserve capital, margin insurance, special 1601 fixed assets1602 accumulative total depreciation 1603, fixed assets depreciation preparation 1604, in construction project 1605 project material1606 fixed assets 1611 financial leasing asset leasing for 1612 the unguaranteed residual value lease dedicated 1621 productive biological assets and agricultural special 1622 productive biological assets accumulated depreciation of 1623 agricultural special public welfare biological assets and agricultural special 1631 oil and gas assets of petroleum and natural gas mining special 1632 accumulated depletion of petroleum and natural gas mining special 1701 accumulated amortization of intangible assets 17021703 impairment of intangible assets 1711 goodwill 1801 long-term deferred expenses 1811 deferred income tax assets1901 disposal of property damageTwo, liabilities class:Liabilities refer to the existing obligations of an enterprises past transactions or events, which are expected to cause economic benefits to flow out of the enterprise.According to the definition of liabilities, liabilities have the following characteristics: Liabilities in accounting elements1, liabilities are the current obligations of enterprises;2, the liquidation of debt is expected to lead to economic benefits outflow enterprises;3. Liabilities are formed by transactions or events of the past.(two) the conditions for the recognition of liabilities;The recognition of a current obligation as a liability requires two conditions in addition to the definition of liability:First, the economic interests associated with the obligations are likely to flow out of the enterprise;Second, the amount of future economic benefits can be reliably measured.(three) classification of liabilitiesGenerally, liabilities are divided into two types: current liabilities and long-term liabilities according to their repayment speed or repayment time.Current liabilities include short-term loans, bills payable, accounts payable, interest payable, accounts receivable, payable to staff and workers, taxes payable, dividends payable, and other payables. Long term liabilities include long-term loans, bonds payable, long-term payables, etc.2001 short term borrowings 2002 deposit financial share 2003 interbank lending financial share 2004 to the central bank bank dedicated 2011 interbank deposit in the bank deposits bank special 2012 special 2021 special 2101 discount bank debt transaction financial liabilities2111 sell repurchase financial assets, finance 2201 common notes payable, 2202 accounts payable2205 2221 of the accounts receivable, 2211 of the staff salaries payable, 2231 of the taxes and fees payable2232 payable interest 2241 other payable 2251 payable policyholders bonus insurance special 2261 payable reinsurance insurance special311 2312 special funds from securities trading agency securities underwriting securities agency securities and bank shares 2313 cash bond securities and bank shares 2314 agency debt of 2401 accrued expenses 2411 estimated liabilities Deferred income 25012601 long term loans 2602 long-term bonds 2701 unearned reserve insurance insurance insurance reserve special 2702 special 2711 deposit from the insured 2721 independent insurance special account liabilities 2801 long-term payables 2802 unrecognized financing charges2811, special payable 2901 deferred income tax liabilitiesThree, common class:The common categories in the new accounting standards refer to the subjects that have both the nature of the assets and the nature of liabilities."Common class" has 5 subjects: clearing funds, exchanges, foreign exchange trading, derivatives, hedging instruments, hedged items.Their characteristic is that they need to define their nature from the direction of their final balance.The balance is represented by the borrower as an asset; the balance is expressed as a liability by the lender.3001, the clearing funds shall be used exclusively by banks, 3002 foreign exchange trading, and 3101 financial derivatives, 3201 hedging instruments3202 hedged itemsFour, owner equity class:Refers to the residual benefits enjoyed by the owner after the assets have been deducted from the liabilities. The net amount of future economic interests owned or controlled by an accounting entity for a given period of time4001 of the paid up capital of 4002 capital reserve 4101 surplus 4102 general risk reserve financial shares 4103 profit for the year 4104 profit distribution of 4201 stocksFive, cost class:The cost is the value category of the commodity economy, and is the component of the commodity value. If people want to carry out production and management activities or achieve certain purposes, they must consume certain resources (manpower, material resources and financial resources), and the monetary performance of their cost resources and its objectification are called costs. And with the continuous development of commodity economy, the connotation and extension of cost concept are constantly changing and developing.5001, production costs 5101, manufacturing costs 5201, labor costs 5301 R & D expenditure5401 construction contractor for construction only 5402 project settlement contractor 5403 special mechanical construction contractor specialSix, profit and loss:Profits and losses, also known as financial results, profits or losses of an enterprise. The profit and loss of the securities business department refers to the business process, and to form the financial income of the financial expenditure after the offset. In a certain period of time, the difference between the revenue offset the operating expenses after the final result is the business management department. Income over expenditure, is the business department of the net profit; on the other hand, is pure. The profit and loss of the business department reflects the benefits of all aspects of its business activities, which is the final financial result and an important indicator of its management6001, the main business income of 6011, interest income, financial shared 6021 commission income, financial shared 6031 premium income, insurance special6032, premium income, insurance for 6041 exclusive rental income, leased for 6051, other business income 6061, exchange earnings, financial special6101, fair value changes in profits and losses 6111, investment income 6201, back insurance liability reserve, insurance special 6202 booth back payment expenses, insurance special6203, share back insurance expenses, insurance exclusive 6301, operating income 6401, main business cost 6402, other business expenses6405 business tax and additional 6411 interest expense Financial Sharing fee of 6421 financial expenditure share 6501 extraction unearned reserve special insurance 6502 insurance reserve special insurance extraction 6511 payment expenses 6521 special dividend for insured insurance6531 surrenders insurance premiums ceded insurance special 6541 special 6542 special 6601 insurance reinsurance expenses selling expenses6602 management expenses 6603 financial costs 6604 exploration costs 6701 asset impairment losses6711 expenses outside of business are 6801, income tax expenses 6901, before former year profit and loss is adjustedFinancial expense refers to the expenses incurred by an enterprise in the process of production and operation to raise funds. During the production and operation of enterprises including interest payments (less interest income), net foreign exchange loss (some companies such as commodity circulation enterprises, insurance companies accounted for separately, not included in the financial expenses), fees and other financial institutions, the financial cost of financing the printing costs, such as bonds, foreign loan guarantee fee, etc.