Chart of accounts by fdjerue7eeu

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									Chart of accounts
?Accounting Title
No. No. Name of the order of accounts the scope of accounts
First, asset class
Accounting Title
No. No. Name of the order of accounts the scope of accounts
First, asset class
11 001 cash
21,002 bank deposits
31,003 store dedicated central bank money
41,011 due from banks private banks
51 015 Other monetary assets
61 021 private settlement provision for securities
71 031 guarantee deposits of financial shared
81 051 Share Lending Finance
91 101 transactions of financial assets
101,111 to buy back share sale financial assets are financial
111 121 Notes receivable
121 122 Accounts receivable
131 123 Prepayments
141 131 Dividends receivable
151 132 Interest receivable
Insured savings accounts 161 211 Insurance Private
171,221 Insurance receivable subrogation special section
Accounts receivable 181 222 Reinsurance Insurance Private
191 223 reinsurance receivables outstanding liability insurance, special reserve
201,224 Reinsurance receivable insurance, private insurance reserves
211 231 Other receivables
221 241 Provision for bad debts
231 251 Bank of special discounted assets
241 301 Bank loans and insurance share
251 302 Loan loss provision shared banking and insurance
261 311 agent banks and securities share cash securities
271,321 agency business assets
281 401 purchase of materials
291,402 in-transit goods
301 403 Raw materials
311 404 Material cost variance
321 406 stock merchandise
331 407 issued goods
341 410 net price of goods
351 411 commissioned processing materials
361 412 packaging and the Audit &
371 421 private agricultural consumptive biological assets
381,431 private contractors working material for
Precious Metals Private Banking 391 441
401 442 Repossessed assets of financial shared
411 451 private insurance, the salvage
421 461 Provision for inventory
431 501 Prepaid expenses
441 511 separate account assets, private insurance,
451 521 Held to maturity investments
461 522 Held to maturity investments for impairment
471 523 available for sale financial assets
481 524 long-term equity investments
491 525 long-term equity investments for impairment
501 526 Investment Property
511 531 long-term receivables
Unrealised finance income 521 541
531 551 private deposit insurance, a capital margin
541 601 Fixed assets
551 602 Accumulated depreciation
561 603 Impairment of fixed assets
571 604 Construction in progress
581 605 Construction materials
591 606 Disposal of fixed assets
Leases of assets under finance leases 601 611 special
611 612 unguaranteed residual value, lease special
621 621 private agricultural productive biological assets
631 622 Accumulated depreciation of production of bio-agriculture-specific assets
641 623 public welfare biological assets, agricultural special
651 631 private oil and gas assets, oil and gas
661 632 private oil and gas accumulated depletion
671 701 Intangible assets
681 702 Accumulated amortization
691 703 Impairment of intangible assets
701,711 Goodwill
711 801 long-term prepaid expenses
721 811 Deferred income tax assets
731 901 Sun Yi property pending
II Liabilities
742 001 Short-term borrowings
752 002 Deposits of financial shared
762 003 Share of Borrowing Capital Finance
772 004 private lending banks to the Central Bank
782 011 private banks with placements
792 012 private bank deposits
802 021 Bank of special discounted liabilities
812 101 trading financial liabilities
822 111 Financial assets sold under repurchase of financial shared
832 201 Notes payable
842 202 Accounts payable
852,205 Receipts in advance
862 211 Employee compensation payable
Taxes payable 872 221
882 231 Dividends payable
892 232 Interest payable
902 241 Other payables
Insurance policy holders dividend payable 912 251 Private
922 261 private insurance, to meet the reinsurance receivables
932 311 private agency securities trading in securities shall
942 312 agent banks underwriting securities and common securities shall
952 313 cash securities agency securities and bank share paragraph
Agency liabilities 962 314
972 401 Accrued expenses
982 411 Estimated liabilities
992 501 Deferred revenue
1,002,601 Long-term borrowings
1,012,602 long-term bonds
1,022,701 Unearned insurance, private payment
1,032,702 Insurance Private insurance reserves
1,042,711 policyholders insured private savings
1,052,721 liability insurance, an independent special account
1,062,801 long-term payables
1,072,802 Financing costs are not recognized
1,082,811 should be paid special
1,092,901 Deferred tax liabilities
Third, a common class
1,103,001 liquidation of funds between bank-specific
1,113,002 common foreign exchange trading financial
1123101 Derivatives
1,133,201 sets of tools
1,143,202 hedged item
Fourth, the owner's equity class
Paid-in capital 1,154,001
1,164,002 Capital surplus
1,174,101 surplus reserve
1,184,102 general risk of financial shared
1,194,103 profit for the year
1,204,104 profit distribution
1,214,201 treasury shares
5, the cost category
1,225,001 production cost
1,235,101 Manufacturing costs
1,245,201 labor costs
1255301 R & D expenditures
1265401 Construction construction contractor dedicated
1,275,402 settlement construction contractor dedicated project
1,285,403 mechanical operations dedicated construction contractors

6, the profit and loss category
1,296,001 Main Business Revenue
1,306,011 Interest income financial share
Fee income from financial sharing 1,316,021
1,326,031 Insurance premium income dedicated
1,336,032 Insurance premium income dedicated sub-
1,346,041 exclusive lease rental income
1,356,051 Other operating income
1,366,061 Financial specific exchange gains and losses
Gains from changes in fair value 1,376,101
1,386,111 Investment Income
1,396,201 share of insurance contract the insurance-specific reserves
1,406,202 share of the insurance claims paid special
1,416,203 amortize the cost of insurance, private reinsurance
1,426,301 operating income
1,436,401 Operating Costs
1,446,402 Other operating expenses
1456405 Business tax and surcharges
1,466,411 Interest expense of financial shared
1,476,421 Handling charges of financial shared
1,486,501 extract unearned insurance, private payment
1,496,502 extraction Insurance Private insurance reserves
1,506,511 Insurance claims paid special
1,516,521 Insurance policy holders dividend payment of special
1,526,531 surrender exclusive Gold Insurance
1,536,541 Insurance premium ceded exclusive
1,546,542 Reinsurance expense insurance special
1,556,601 Selling expenses
1,566,602 Management fee
1,576,603 Finance costs
1,586,604 Exploration costs
1,596,701 Impairment of assets
1606711 operating expenses
1,616,801 Income
1,626,901 Prior year profit or loss adjustment

								
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