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

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

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页数：9页

时间：2018-07-30

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1、会计科目的分类及概念（Classificationandconceptofaccountingitems）Assetclass:Enterprisefundsandequipment,fixedassets,assetsPasttransactions,events,andresourcesownedorcontrolledbyanenterprise.Thisresourceisexpectedtobringeconomicbenefitstotheenterprise.Assetscanbedividedintoliquidassetsandnoncurrentassetsaccordi

2、ngtotheirliquidity1001cashinstock1002,bankdeposits1003,bankdepositsincentralbank,bankonly1011,bankonly1015othermonetaryfunds1021settlementreservesecuritiesspecial1031depositfinancialshare1051oflendingcapitalfinancialsharemargin1101,tradingfinancialfunds1111buyresalefinancialassets,financialcommon11

3、21notesreceivable,1122accountsreceivable1123prepayments1131DividendReceivableinterestreceivableaccountsreceivable113212111201depositfromtheinsuredinsurancesubrogationreceivableshall1211specialaccountsreceivablereinsuranceinsurancefor1223shouldbereinsuredoutstandingspecialreserveliabilityinsurance12

4、24,receivablereinsuranceinsurancereserve1221,otherreceivables1231baddebtpreparationBanksandinsuranceshares1311securitiescashingagencybankandsecuritiesshare1321agencyassets14011402materialpurchasinggoodsintransit1403rawmaterialstoprepareforthe1251discountbankspecialloanbanksandinsurance1301shares130

5、2loanloss1404materialcostdifference1406inventorymerchandise1407issuegoods1410commoditysalepricedifference1411processingsupplies1412packagingmaterialsandlowvalueconsumables1421consumptivebiologicalassetsagriculturalspecial1431turnovermaterialsconstructioncontractorsspecial1441special1442preciousmeta

6、lsbankforeclosedassetsfinancialshare1451lossgoodsinsurancefor1461forinventories1501prepaidexpenses1511independentaccountassetinsurance1521heldtomaturityinvestment1522heldtomaturityinvestmentimpairmentreserve1523,availableforsalefinancialassets1524,long-termequityinvestment1525,long-termequityinvest

7、mentimpairment1526investmentproperty1531longtermreceivables1541unrealizedfinancingincome1551,reservecapital,margininsurance,special1601fixedassets1602accumulativetotaldepreciation1603,fixedassetsdepreciatio

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