1. Asset Category
1. Cash on hand: Calculate the income and expenditure of the company's cash on hand. Note: Reserve funds used for internal turnover of the enterprise are accounted for in "other receivables".
2. Bank deposits: Calculate the amount of money deposited by the company into the bank and its payment status.
3. Other monetary funds: accounting for the enterprise’s foreign deposits, bank drafts, bank cashier’s checks, investment deposits and other other monetary funds, as well as letters of credit incurred by enterprises with overseas settlement business, etc.
4. Trading financial assets: For sale in the near future, they have fair value.
5. Notes receivable: Accounting companies receive commercial bills from the other party for selling goods, materials, etc., including commercial acceptance bills and bank acceptance bills.
6. Accounts receivable: Account for the amount of money an enterprise should collect from purchasing units or units receiving labor services for selling goods, materials, providing labor services, etc.
7. Prepaid accounts: Calculate the advance payment made by the enterprise to the supply unit according to the purchase contract.
8. Dividends receivable: cash dividends that have been declared but not yet distributed (received).
9. Interest receivable: Interest that has reached the interest payment period but has not yet been collected.
10. Other receivables: including various compensations, fines, deposits, reserve funds, various advances that should be collected from employees, etc.
11. Bad debt provision: The bad debt provision drawn by the accounting company is the allowance account for accounts receivable.
12. Material procurement: priced according to planned cost (materials in transit: priced according to actual cost). Materials purchased but not yet accepted into the warehouse.
13. Raw materials: various materials (inventory) stored by the enterprise.
14. Material cost difference: Calculate the difference between the actual cost and the planned cost of various materials of the enterprise.
15. Turnover materials: (Packaging materials: various packaging containers reserved for packaging the company’s products, such as barrels, boxes, bottles, jars, bags, etc.)
(Low-value consumables: various utensils and items that are not accounted for as fixed assets, such as tools, management tools, glassware, and packaging containers used for turnover in the business process.)
16. Inventory Commodities: Products that the enterprise has completed the entire production process and been inspected and qualified for storage, and can be sold externally.
17. Goods shipped: The actual cost of goods shipped by an enterprise using installment collection sales methods.
18 Entrusted processing materials: Calculate the actual cost and processing fees, round-trip transportation and miscellaneous expenses of various materials that the enterprise entrusts external units to process.
19. Held-to-maturity investments: non-derivative financial assets with a fixed maturity date, a fixed or determinable recovery amount, and the enterprise has a clear intention and ability to hold it to maturity.
20. Available-for-sale financial assets: In addition to loans and receivables, held-to-maturity investments, financial assets measured at fair value and changes included in current profits and losses.
21. Long-term equity investment: including investment in subsidiaries, investments in joint ventures, investments in associates, no control, no common control or significant influence, no quotation in active markets and fair value Equity investments that cannot be measured reliably.
22. Investment real estate: Real estate held to earn rentals or for capital appreciation, or both.
23. Fixed assets: Houses, equipment, etc. that have a useful life of more than one year, items that are not the main equipment for production and operation, have a unit price of more than 2,000 yuan and a useful life of more than two years.
24. Accumulated depreciation: the loss part of fixed assets.
25. Construction in progress: Actual expenditures incurred on new fixed assets construction, renovation and expansion, major repair projects, etc.
26. Project materials: Purchase materials reserved for project construction.
27. Fixed asset liquidation: The net value of the fixed assets transferred to liquidation by the enterprise due to sales, scrapping, damage, etc., as well as the liquidation expenses and liquidation income incurred during the liquidation process.
28. Intangible assets: corporate patent rights, non-patented technologies, trademark rights, copyrights, land use rights and other values.
29. Accumulated amortization: the loss part of intangible assets.
30. Long-term deferred expenses: expenses that cannot be fully included in the current year's profits and losses and should be amortized in subsequent years.
31. Property losses and overflows to be dealt with: The excess, loss and damage of various property materials that enterprises should identify during the property inventory process.
2. Liabilities
1. Short-term borrowings: Various borrowings borrowed by enterprises with a term of less than one year.
2. Bills payable: commercial acceptance bills issued by enterprises when purchasing materials, including commercial acceptance bills and bank acceptance bills.
3. Accounts payable: The amount payable by the enterprise to the supply unit for purchasing materials, supplies and accepting labor supply, etc.
4. Accounts received in advance: payment received in advance from the purchasing unit as stipulated in the contract.
5. Employee benefits payable: the total wages payable by the enterprise to employees, the welfare fees withdrawn by the enterprise at 14% of the total wages, etc.
6. Taxes payable: Various taxes payable by enterprises, such as value-added tax, business tax, consumption tax, urban maintenance and construction tax, income tax, etc.
7. Dividends payable: dividends payable by the company to investors.
8. Other payables: The amounts payable by the enterprise from other units or individuals temporarily, such as: deposits, deposits, pensions payable, etc.
9. Long-term loans: Various loans borrowed by enterprises with a term of more than one year.
10. Bonds payable: bonds actually issued by an enterprise to raise long-term funds and the interest payable.
11. Long-term payables: For example, the leasing fees payable for financing leased fixed assets, the price of introducing foreign equipment through compensation trade, etc.
3. ***Similar types (omitted)
4. Owners’ equity categories
1. Paid-in capital (share capital): The enterprise actually receives investment Capital invested by people or transferred internally.
2. Capital reserve: corporate capital premium, statutory property valuation increase, etc.
3. Surplus reserves: Surplus reserves and public welfare funds withdrawn from profits by enterprises.
4. Profit for the year: transfer of all profit and loss accounts of the enterprise.
5. Profit distribution: distribution of corporate profits (or compensation of losses).
V. Cost categories
1. Production costs: Enterprises carry out industrial production, including various production expenses incurred in producing various products, self-made materials, tools, equipment, etc.
2. Manufacturing expenses: various indirect expenses incurred by the enterprise to produce products and provide labor services (various indirect expenses incurred in the production workshop).
VI. Profit and Loss Category
1. Main business income: income generated by the enterprise from selling goods, including finished products, self-made semi-finished products, industrial services, etc.
2. Other business income: such as material sales, purchasing and sales agency, rental of fixed assets, rental of packaging materials, transportation and other non-industrial service income.
3. Investment income: the income or losses incurred by an enterprise from its external investment.
4. Non-operating income: income generated by the enterprise that is not directly related to the production and operation of the enterprise, such as the enterprise accepting donations, fixed asset surplus, net income from the disposal of fixed assets, non-monetary transactions, and income from the sale of intangible assets , fine income, etc.
5. Main business costs: the actual costs incurred by the enterprise due to daily activities such as selling goods, providing labor services, or transferring the right to use assets.
6. Other business costs: related costs, fees, taxes and surcharges incurred by sales materials, packaging rental, purchasing and sales agency, etc.
7. Business taxes and surcharges: Business taxes and surcharges should be borne by enterprises for daily activities, such as business tax, consumption tax, urban maintenance and construction tax, education surcharge, resource tax, land value-added tax, etc.
8. Sales expenses: expenses incurred by the company in the process of selling goods, such as advertising fees, exhibition fees, wages and benefits of employees of special sales agencies.
9. Management expenses: Management expenses incurred by the enterprise to organize and manage the production and operation of the enterprise, such as labor union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, travel expenses, and consulting expenses incurred by the administrative management department. fees, business entertainment expenses, etc.
10. Financial expenses: such as interest expenses, exchange losses and related handling fees, etc.
11. Non-operating expenses: such as fixed asset inventory losses, net losses on disposal of fixed assets, fines, donations, extraordinary losses, etc.
12. Income tax expense: the tax payable by the enterprise on its profits for the current period.
Extended information:
Notes on adding accounting accounts:
(1) Follow the order of "first up, then down", that is, set the upper-level accounting accounts first, Then set lower-level accounting accounts;
(2) Accounting account codes and accounting account names cannot be empty;
(3) The added accounting account codes must follow the accounting account coding scheme;< /p>
(4) Accounting account codes must be unique;
(5) Subordinate accounts cannot be added to the last-level account that has been used.
2. Modify accounting accounts
If you need to modify some items of the original accounting accounts, you can do so through the "Modify" function.
3. Delete accounting accounts
If you need to delete the original accounting account, you can use the "Delete" function to complete it.
Deleting accounting accounts should follow the "bottom-up" principle, that is, you must first delete accounting accounts from the bottom level.
The deleted accounting account cannot be an accounting account that has already been used.
Reference: Baidu Encyclopedia - Accounting Subjects