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《會(huì)計(jì)科目的分類(lèi)及概念（classification and concept of accounting items）》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。
1、會(huì)計(jì)科目的分類(lèi)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
