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ID:12552963
大小:21.02 KB
页数:9页
时间:2018-07-17
《会计科目的分类及概念(classification and concept of accounting subjects)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、会计科目的分类及概念(Classificationandconceptofaccountingsubjects)Assetsclass:EnterprisecapitalandequipmentfixedassetsassetsThepasttransactions,events,andtheresourcesownedorcontrolledbytheenterpriseareexpectedtobringeconomicbenefitstotheenterprise.Assetscanbedividedintoliquidassetsandnoncurrentassetsaccordin
2、gtotheirliquidity1001cashinstock1002bankdeposit1003storagecentralbankmoneybankspecial1011storageinterbankbankspecial1015othermonetaryfunds1021settlementreservesecuritiesspecial1031depositfinancialshare1051oflendingcapitalfinancialsharemargin1101tradingfinancialfunds1111buyresalefinancialassets,fina
3、ncialshared1121notesreceivable1122accountsreceivable1123prepayments1131DividendReceivableinterestreceivableaccountsreceivable113212111201depositfromtheinsuredinsurancesubrogationreceivableshall1211specialaccountsreceivablereinsuranceinsurancefor1223shouldbereinsuredoutstandingspecialreserveliabilit
4、yinsurance1224accountsreceivableinsuranceliabilityreserveinsurancespecial1221otherreceivables1231baddebtreserveBanksandinsuranceshares1311securitiescashingagencybankandsecuritiesshare1321agencyassets14011402materialpurchasinggoodsintransit1403rawmaterialstoprepareforthe1251discountbankspecialloanba
5、nksandinsurance1301shares1302loanloss1404materialcostdifference1406inventorygoods1407issuedcommodity1410commodityInvoicingpricedifference1411processingsupplies1412packagingmaterialsandlowvalueconsumables1421consumptivebiologicalassetsagriculturalspecial1431turnovermaterialsconstructioncontractorssp
6、ecial1441special1442preciousmetalsbankforeclosedassetsfinancialshare1451lossgoodsinsurancefor1461forinventories1501deferredexpenses1511independentaccountassetinsurancespecial1521holdingtomaturityinvestment1522holdingtomaturityinvestmentdepreciationreserve1523availableforsalefinancialassets1524longt
7、ermequityinvestment1525longtermequityinvestmentdepreciationreserve1526investmentrealestate1531longtermreceivables1541unrealizedfinancingincome1551,reservecapitalmargininsurancespecial1601fixedassets1602accu
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