What are the accounting subjects of real estate development enterprises?

Type level account code account name

Assets 1 100 1 cash on hand.

Assets 2 100 10 1 RMB.

Assets 2 100 102 USD.

Assets 1 1002 Bank deposits

Assets 2 10020 1 Industrial and Commercial Bank of China

China Industrial and Commercial Bank Ping 'anli Sub-branch Assets 3100201kloc-0/

Assets 2 100202 China Construction Bank

Assets 3 1002020 1 Hepingli Sub-branch of China Construction Bank

Minsheng Bank Assets 2 100203

Assets 3 1002030 1 Haidian Beitaipingzhuang Branch

The asset 1 1003 is deposited in the central bank.

Assets11011deposited with peers.

Assets 1 10 12 Other monetary funds.

Assets 2 10 120 1 foreign deposits

Asset 2 10 1202 Bank draft deposit

Asset 2 10 1203 cashier's check deposit

Asset 2 10 1204 L/C deposit

Asset 2 10 1205 credit card deposit

Asset 2 10 1206 deposit investment.

Assets 3 10 12060 1 Galaxy Securities

Asset settlement reserve 1 102 1

Assets 1 103 1 deposit.

Assets111kloc-0/transactional financial assets.

Assets 211010/stock investment

Assets 31101kloc-0/0/cost

Changes in fair value of assets 311010102

Asset 2 1 10 102 bond investment

Assets 311010201cost

Changes in fair value of assets 3 1 10 10202

Assets1111/buy financial assets for resale.

Assets11121notes receivable

Asset 21121kloc-0/bank acceptance bill

Asset 2 1 12 102 commercial acceptance bill

Assets 1 1 122 accounts receivable

Asset 2 1 122 10 debt restructuring

Assets 1 1 123 Prepayment

Assets 2 1 1230 1 project payment

Asset 2 1 12302 material

Asset 2 1 12303 Exploration and Design

Asset 2 1 12304 Rental of House Equipment

Assets11131dividends receivable

Interest receivable on assets 1 1 132

Assets 1 120 1 subrogation accounts receivable.

Assets11211reinsurance accounts receivable.

Assets 1 12 12 receivable reinsurance contract reserve

Assets 1 122 1 other receivables

Units other than assets 2 122 10 1

Assets 2 122 102 Internal departments of the company

Assets 2 122 103 employees

Assets 1 123 1 bad debt provision

Assets 1 130 1 discounted assets

Asset lending funds 1 1302

Assets 1 1303 loan

Assets 1 1304 loan loss reserve

Assets11311agent payment securities.

Assets 1 132 1 agency business assets

Assets 1 140 1 material procurement

Assets 1 1402 Goods in transit

Assets 1 raw materials 1403

Asset 1 1404 material cost variance

Assets 1 1405 development products

Assets 2 14050 1 land development products

Commercial housing assets 2 140502

Assets: 2 140503 for construction.

Asset 2 140504 Turnaround Space

Assets 1 1406 Develop products by stages.

Assets 2 14060 1 prepaid land

Assets 2 140602 Pre-sale of commercial housing

Assets 1 1407 Commodity purchase and sale price difference

Assets 1 1408 entrusted processing materials

Assets 1 1 465 438+0 revolving materials

Assets 2141101are available.

Asset 2 14 1 102 is in use.

Amortization of assets 2 14 1 103.

Assets 1 142 1 consumable biological assets

Assets 1 143 1 precious metals

Assets 1 144 1 debt-paying assets

Assets 1 145 1 damaged materials

Assets 1 146 1 finance lease assets

Assets 1 147 1 inventory depreciation reserve

Assets 1 150 1 held-to-maturity investment

Assets 2 150 10 1 entrusted loan

Asset 2 150 103 Bond

Assets 3 150 1030 1 cost

Asset 3 150 10302 Interest Adjustment

Accrued interest on assets 3 150 10303

Assets 1 1502 impairment reserve for held-to-maturity investments

Assets 1 1503 Available-for-sale financial assets

Assets 2 15030 1 share

Assets 3 15030 10 1 cost

Changes in fair value of assets 3 15030 102

Asset 2 150302 Bond

Assets 3 1503020 1 cost

Asset 3 15030202 Interest Adjustment

Accrued interest on assets 3 15030203

Assets11511long-term equity investment

Asset 215110/control

Assets 2 15 1 102 * * are under the same control.

Assets 315110201investment cost

Asset 3 15 1 10202 profit and loss adjustment

Asset 3 15 1 10203 Other changes

Asset 2 15 1 103 Significant impact

Assets 315110301investment cost

Asset 3 15 1 10302 profit and loss adjustment

Asset 3 15 1 10303 Other changes

Assets 2 15 1 104 Other equity investments

Assets 1 15 12 impairment reserve for long-term equity investment.

Assets 1 152 1 investment real estate.

Assets 2 152 10 1 investment real estate.

Asset 2 152 102 cost

Changes in fair value of assets 2 152 103

Assets 1 153 1 long-term receivables

Assets 2 153 10 1 finance lease

Asset 2 153 102 installment payment

Asset 1 1532 has unrealized financing income.

Asset deposit 1 154 1.

Assets 1 160 1 fixed assets

Accumulated depreciation of assets 1 1602

Assets 1 1603 fixed assets impairment reserve

Assets 1 1604 Construction in progress

Assets 2 16040 1 construction project

Asset 2 160402 Installation Project

Asset 2 160406 Prepaid expenses

Assets 1 1605 engineering materials

Assets 1 1606 Liquidation of fixed assets

Assets11611unguaranteed residual value

Assets 1 162 1 productive biological assets

Assets 1 1622 Accumulated depreciation of productive biological assets.

Assets 1 1623 public welfare biological assets

Assets 1 163 1 oil and gas assets

Accumulated loss of assets 1 1632

Assets 1 170 1 intangible assets

Assets 2 170 10 1 patent right

Assets 2 170 102 Non-patented technology

Property right 2 170 103 trademark right

Property 2 170 104 All rights reserved.

Asset 2 170 105 land use right

Accumulated amortization of assets 1 1702

Assets 1 1703 Intangible assets impairment reserve

Assets11711goodwill

Assets 1 180 1 long-term deferred expenses

Assets11811deferred income tax assets.

Assets 1 182 1 independent account assets

Assets 1 190 1 loss and surplus of pending property.

Liabilities 1 200 1 short-term loans

Liabilities 2 200 10 1 RMB

Liabilities 3 200 10 10 1 cost

Liabilities 3 200 10 102 interest adjustment

Liabilities1deposits received in 2002

Debt1borrowed funds in 2003

Liabilities1Borrowed from the Central Bank in 2004

Liabilities 1 20 1 1 deposit absorption

Liabilities 1 20 12 interbank deposits

Liabilities 1 202 1 discounted liabilities

Liabilities 1 2 10 1 trading financial liabilities

Liabilities12111Selling and repurchasing financial assets

Liabilities 1 220 1 notes payable

Liabilities 1 2202 accounts payable

Liabilities 2 22020 1 items payable

Liabilities 2 220202 Materials payable

Liabilities 2 220203 upfront expenses

Liabilities 2 2202 10 Debt restructuring

Liabilities 1 2203 accounts received in advance

Liabilities 2 22030 1 Pre-sale of commercial housing

Liabilities 1 22 1 1 payables

Liabilities 2 22 1 10 1 salary

Liabilities 2 22 1 102 employee welfare expenses

Liabilities 2 22 1 103 Social insurance

Liabilities 3 22 1 1030 1 medical insurance premium

Liabilities 3 22 1 10302 endowment insurance premium

Liabilities 3 22 1 10303 unemployment insurance premium

Liabilities 3 22 1 10304 industrial injury insurance premium

Liabilities 3 22 1 10305 Maternity insurance premium

Liabilities 2 22 1 104 Housing accumulation fund

Liabilities 2 22 1 105 Trade union funds and staff education funds

Liabilities 3 22 1 1050 1 union funds

Liabilities 3 22 1 10502 Staff education funds

Liabilities 2 22 1 106 Non-monetary benefits

Liabilities 2 22 1 107 termination benefits

Liabilities 2 22 1 108 Other remuneration

Liabilities 1 222 1 taxes payable

Liabilities 2 222 10 1 VAT

Liabilities 2 222 102 consumption tax

Liabilities 2 222 103 business tax

Liabilities 2 222 104 Urban Construction Tax

Liabilities 2 222 105 Education Surcharge

Liabilities 2 222 106 enterprise income tax

Liabilities 2 222 107 Personal income tax

Liabilities 1 223 1 interest payable

Liabilities 1 2232 dividend payable

Liabilities 1 224 1 other payables

Liabilities 2 224 10 1 associated units

Liabilities 2 224 1 10 Social insurance

Liabilities 3 224 1 100 1 endowment insurance

Liabilities 3 224 1 1002 medical insurance

Liabilities 3 224 1 1003 unemployment insurance

Liabilities 2 224 1 1 1 housing accumulation fund

Liabilities 1 225 1 policy dividends payable

Liabilities 1 226 1 reinsurance accounts payable

Liabilities: 1 23 1 1, funds for buying and selling securities.

Liabilities: 1 23 12 underwriting securities as an agent.

Liabilities: 1 23 13, securities paid by agents.

Liabilities 1 23 14 agency business liabilities

Liabilities 1 240 1 deferred income

Liabilities 2 240 10 1 government subsidies

Liabilities 2 240 102 Unrealized after-sale leaseback gains and losses.

Liabilities 3 240 1020 1 finance lease

Liabilities 3 240 10202 Operating lease

Liabilities 1 250 1 long-term loans

Liabilities 2 250 10 1 long-term bank loans

Liabilities 3 250 10 10 1 principal

Liabilities 3 250 10 102 interest adjustment

Liabilities 1 2502 bonds payable

Liabilities 2 25020 1 general corporate bonds

Debt 3 25020 10 1 par value

Liabilities 3 25020 102 Interest Adjustment

Liabilities 2 250202 Convertible corporate bonds

Debt 3 2502020 1 par value

Liabilities 3 25020202 Interest adjustment

Liabilities 1 260 1 unearned liability reserve

Liabilities 1 2602 Insurance liability reserve

Liabilities 1 26 1 1 policyholder's savings.

Liabilities 1 262 1 independent account liabilities

Liabilities 1 270 1 long-term payables

Liabilities 2 270 10 1 finance lease payable

Liabilities 2 270 102 Fixed assets purchased in installments.

Debt 1 2702 Unrecognized financing expenses

Liabilities 1 27 1 1 special payables

Liabilities 1 280 1 estimated liabilities

Liabilities 1 290 1 deferred income tax liabilities

* * * Liquidation fund 1 300 1

Currency exchange between * * * and 1 3002.

* * * is the same as 1 3 10 1 derivative.

* * * Same as 2 3 10 10 1 call option.

* * * Same as 2 3 10 102 put option.

* * * Same as 1 320 1 hedging tool.

* * * Same as 1 3202 hedging item.

Share capital 1 400 1 paid-in capital

Equity 1 4002 capital reserve

Equity 2 40020 1 capital (equity) premium

Equity 2 400202 Other capital reserve

Equity 1 4 10 1 surplus reserve

Equity 2 4 10 10 1 statutory surplus reserve

Equity 2 4 10 102 Arbitrary surplus reserve

Equity 1 4 102 general risk reserve

Equity 1 4 103 Profit for the year

Equity 1 4 104 profit distribution

Equity 2 4 1040 1 withdrawal of statutory surplus reserve.

Capital stock 2 4 10402 is allocated to any surplus reserve.

Equity 2 4 10403 Cash dividends or profits payable

Share capital 2 4 10404 Dividends converted into share capital

Capital stock 2 4 10405 surplus reserve to cover losses

Equity 2 4 10406 Undistributed profit

Equity 1 420 1 stock in stock

Cost 1 500 1 development cost

Cost 2 500 10 1 land development cost

Cost 3 500 10 10 1 commercial land development cost.

The cost is 4,500101010/land acquisition and demolition fee.

Cost: 4,5001010102 preliminary project cost.

Cost 4 5001010103 infrastructure fee.

Cost 4 5001010104 Jian 'an engineering fee.

The cost is 4,5001010105 gong * * supporting facilities.

Cost 4 5001010106 development expense.

Cost 3 500 10 102 self-use land development cost.

The cost is 4,5001010201land acquisition and demolition fee.

Cost 4 500 10 10202 upfront cost of the project

Cost 4 500 10 10203 infrastructure fee

The cost is 4,5001010204 Jian 'an project fee.

The cost is 4,5001010205 * * * supporting facilities.

The cost is 4 500 10 10206 development overhead.

Cost 2 500 102 housing development cost

Commodity house price is 3,50010201

The cost is 4,5001020101land acquisition and demolition fee.

Cost: 4,5001020102 preliminary project cost.

Cost 4 500 1020 103 infrastructure fee.

Cost 4 500 1020 104 Jian' an project fee

The cost is 4 500 1020 105 * * supporting facilities.

The cost is 4 500 1020 106 development expense.

Cost 3 500 10202 rental house

Cost 4 500 1020202 upfront cost of the project

The cost is 4 500 1020205 gong * * * supporting facilities.

Cost 3 500 10203 swing space

Cost: 4,5001020301land acquisition and demolition fee.

Cost 4 500 1020302 upfront cost of the project

Cost 4 500 1020303 Infrastructure fee

Cost 4 500 1020304 Jian' an project fee

The cost is 4 500 1020305 gong * * * supporting facilities.

Cost 4 500 1020306 Development management expenses

Cost 3 500 10204 generation building

Cost: 4,5001020401land acquisition and demolition fee.

Cost 4 500 1020402 upfront cost of the project

Cost 4 500 1020403 Infrastructure fee

Cost 4 500 1020404 Jian' an project fee

The cost is 4 500 1020405 gong * * * supporting facilities.

Cost 4 500 1020406 Development management expenses

Cost 2 500 103 supporting facilities

The cost is 3,50010301land acquisition and demolition fee.

Cost 3 500 10302 upfront cost of the project

Cost 3 500 10303 Infrastructure fee

Cost 3 500 10304 Jian' an project fee

Cost 3 500 10306 Development management expenses

Cost 1 5 10 1 development overhead

Cost 2 5 10 10 1 salary

Cost 2 5 10 102 welfare.

Cost 2 5 10 103 depreciation expense

Cost 2 5 10 104 office expenses

Cost 2 5 10 105 water and electricity charges.

Cost 2 5 10 106 labor protection fee

Cost 2 5 10 107 amortization of swing space.

Cost 2 5 10 108 interest expense

Cost 2 5 10 109 project supervision fee

Cost 2 5 10 1 10 quality supervision fee.

Cost 2 5 10 130 others

Cost 1 520 1 labor cost

Cost 1 530 1 R&D expenditure

Engineering construction cost 1 540 1

Cost 1 5402 Project Settlement

Cost 1 5403 mechanical operation

Profit and loss 1 600 1 main business income

Profit and loss 1 60 1 1 interest income

Profit and loss 1 602 1 fee and commission income

Profit and loss 1 603 1 premium income

Profit and loss 1 604 1 rental income

Profit and loss 1 605 1 other business income

Profit and loss 1 606 1 exchange gain and loss

Profit and loss 1 6 10 1 gain and loss from changes in fair value

Profit and loss 2 6 10 10 1 trading financial assets

Profit and loss 2 6 10 102 trading financial liabilities

Profit and loss 2 6 10 103 investment real estate

Profit and loss1611/investment income

Profit and loss 1 620 1 amortized insurance liability reserve

Profit and loss: 1 6202 amortized compensation expenses

Profit and loss 1 6203 amortized reinsurance expenses

Profit and loss 1 630 1 non-operating income

Profit and loss 2 630 104 bidding income

Profit and loss 2 630 105 Income from disposal of non-current assets

Profit and loss 2 630 1 10 debt restructuring income

Profit and loss 1 640 1 main business cost

Profit and loss 1 6402 Other business expenses

Profit and loss 1 6403 Business tax and surcharges

Profit and loss 1 64 1 1 interest expense

Profit and loss 1 642 1 fees and commission expenses

Profit and loss 1 650 1 Withdrawal of unearned liability reserve.

Profit and loss 1 6502 Withdrawal of insurance liability reserve

Profit and loss 1 65 1 1 paid expenses

Profit and loss 1 652 1 policy dividend expenditure

Profit and loss 1 653 1 surrender premium

Profit and loss 1 654 1 split premium

Profit and loss 1 6542 Reinsurance expenses

Profit and loss 1 660 1 sales expenses

Profit and loss 1 6602 Management expenses

Profit and loss 2 66020 1 company funds

Profit and loss 3 66020 10 1 salary and welfare of management personnel

Profit and loss 3 66020 102 office expenses

Profit and loss 4 66020 1020 1 utilities

Profit and loss 4 66020 10202 Tel

Profit and loss 4 66020 10203 postage

Profit and loss 4 66020 10204 newspaper and book fees

Profit and loss 4 66020 10205 Local transportation fee

Profit and loss 4 66020 10206 cleaning and sanitation expenses

Profit and loss 4 66020 10207 Office supplies

Profit and loss 4 66020 10208 house rental fee

Profit and loss 4 66020 10209 Conference fee

Profit and loss 4 66020 102 10 meal fee

Profit and loss 4 6602010211official vehicle refueling fee

Profit and loss 4 66020 102 12 Crossing the road and parking fees

Profit and loss 4 66020 10230 others

Profit and loss 3 66020 103 Travel expenses

Profit and loss 3 66020 104 Material consumption

Profit and loss 3 66020 106 Amortization of low-value consumables

Profit and loss 2 660202 Trade union funds

Profit and loss 2 660203 Social insurance

Profit and loss 3 6602030 1 endowment insurance

Profit and loss 3 66020302 Medical insurance

Profit and loss 3 66020303 Unemployment insurance

Profit and loss 3 66020304 industrial injury insurance

Profit and loss 3 66020305 maternity insurance

Profit and loss 2 660204 Agency fee

Profit and loss 2 660205 Consulting fee

Profit and loss 3 6602050 1 bidding document fee

Profit and loss 3 66020502 annual inspection license fee

Profit and loss 3 66020503 Audit fees

Profit and loss 2 660206 Legal expenses

Profit and loss 2 660207 Business entertainment expenses

Profit and loss 2 660208 Property tax

Profit and loss 2 660209 vehicle and vessel use tax

Profit and loss 2 6602 10 land use tax

Profit and loss 2 6602 1 1 stamp duty

Profit and loss 2 6602 12 Technology transfer fee

Profit and loss 2 6602 13 mineral resources compensation fee

Profit and loss 2 6602 14 research expenses

Profit and loss 2 6602 15 Amortization of intangible assets

Profit and loss 2 6602 16 fixed assets use fee

Profit and loss 3 6602 160 1 depreciation expense

Profit and loss 3 6602 1602 Maintenance/repair fee

Profit and loss 2 6602 17 insurance premium

Profit and loss 3 6602 170 1 vehicle maintenance and insurance.

Profit and loss 1 6603 Financial expenses

Profit and loss 2 66030 1 handling fee

Profit and loss 2 660302 Interest income

Profit and loss 3 6603020 1 interest income from bank deposits

Profit and loss 2 660303 Interest expense

Profit and loss 3 6603030 1 short-term loans

Profit and loss 3 66030302 Long-term loans

Gain and loss 2 660304 Exchange gain and loss

Profit and loss 2 660305 Discounted interest

Profit and loss 1 6604 Exploration cost

Profit and loss 1 670 1 asset impairment loss

Profit and loss 1 67 1 1 non-operating expenses

Profit and loss 2 67 1 1 10 Debt restructuring loss

Profit and loss 1 680 1 income tax expense

Profit and loss 2 680 10 1 current income tax expense

Profit and loss 2 680 102 deferred income tax expense

Profit and loss 1 690 1 profit and loss adjustment of previous years.