會計科目的分類及概念（classification and concept of accounting subjects）

會計科目的分類及概念（classification and concept of accounting subjects）

ID：12552963

大?。?1.02 KB

頁數(shù)：9頁

時間：2018-07-17

會計科目的分類及概念（classification and concept of accounting subjects）_第1頁
會計科目的分類及概念（classification and concept of accounting subjects）_第2頁
會計科目的分類及概念（classification and concept of accounting subjects）_第3頁
會計科目的分類及概念（classification and concept of accounting subjects）_第4頁
會計科目的分類及概念（classification and concept of accounting subjects）_第5頁
資源描述：

《會計科目的分類及概念（classification and concept of accounting subjects）》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。

1、會計科目的分類及概念（Classificationandconceptofaccountingsubjects）Assetsclass:EnterprisecapitalandequipmentfixedassetsassetsThepasttransactions,events,andtheresourcesownedorcontrolledbytheenterpriseareexpectedtobringeconomicbenefitstotheenterprise.Assetscanbedividedintoliquidassetsandnoncurrentassetsaccordin

2、gtotheirliquidity1001cashinstock1002bankdeposit1003storagecentralbankmoneybankspecial1011storageinterbankbankspecial1015othermonetaryfunds1021settlementreservesecuritiesspecial1031depositfinancialshare1051oflendingcapitalfinancialsharemargin1101tradingfinancialfunds1111buyresalefinancialassets,fina

3、ncialshared1121notesreceivable1122accountsreceivable1123prepayments1131DividendReceivableinterestreceivableaccountsreceivable113212111201depositfromtheinsuredinsurancesubrogationreceivableshall1211specialaccountsreceivablereinsuranceinsurancefor1223shouldbereinsuredoutstandingspecialreserveliabilit

4、yinsurance1224accountsreceivableinsuranceliabilityreserveinsurancespecial1221otherreceivables1231baddebtreserveBanksandinsuranceshares1311securitiescashingagencybankandsecuritiesshare1321agencyassets14011402materialpurchasinggoodsintransit1403rawmaterialstoprepareforthe1251discountbankspecialloanba

5、nksandinsurance1301shares1302loanloss1404materialcostdifference1406inventorygoods1407issuedcommodity1410commodityInvoicingpricedifference1411processingsupplies1412packagingmaterialsandlowvalueconsumables1421consumptivebiologicalassetsagriculturalspecial1431turnovermaterialsconstructioncontractorssp

6、ecial1441special1442preciousmetalsbankforeclosedassetsfinancialshare1451lossgoodsinsurancefor1461forinventories1501deferredexpenses1511independentaccountassetinsurancespecial1521holdingtomaturityinvestment1522holdingtomaturityinvestmentdepreciationreserve1523availableforsalefinancialassets1524longt

7、ermequityinvestment1525longtermequityinvestmentdepreciationreserve1526investmentrealestate1531longtermreceivables1541unrealizedfinancingincome1551,reservecapitalmargininsurancespecial1601fixedassets1602accu

當前文檔最多預(yù)覽五頁，下載文檔查看全文

此文檔下載收益歸作者所有

當前文檔最多預(yù)覽五頁，下載文檔查看全文
溫馨提示：
1. 部分包含數(shù)學公式或PPT動畫的文件，查看預(yù)覽時可能會顯示錯亂或異常，文件下載后無此問題，請放心下載。
2. 本文檔由用戶上傳，版權(quán)歸屬用戶，天天文庫負責整理代發(fā)布。如果您對本文檔版權(quán)有爭議請及時聯(lián)系客服。
3. 下載前請仔細閱讀文檔內(nèi)容，確認文檔內(nèi)容符合您的需求后進行下載，若出現(xiàn)內(nèi)容與標題不符可向本站投訴處理。
4. 下載文檔時可能由于網(wǎng)絡(luò)波動等原因無法下載或下載錯誤，付費完成后未能成功下載的用戶請聯(lián)系客服處理。