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Learn - real estate accounting subjects

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Learn - real estate accounting subjects Powered By Docstoc
					Learn - real estate accounting subjects
Serial Number Name Serial Number of accounts Number of accounts Number of
accounts name the name of
One asset class one asset class (continued) 3, a common class (continued)
11 001 Cash 551 606 Disposal of fixed assets 1,073,101 derivatives
21,002 bank deposits 561 611 1083201 unguaranteed residual value hedging
instruments
31 003 571 621 deposited funds the Central Bank of productive biological assets
1,093,202 hedged item
41,011 due from banks 581 622 productive biological assets accumulated depreciation
four equity classes
51 012 Other monetary assets 591 623 public welfare biological assets 1,104,001
paid-up capital
61 021 601 631 settlement provision for oil and gas assets 1,114,002 Capital surplus
71,031 Refundable deposits 611,632 1,124,101 Accumulated depletion reserve
81 101 621 701 trading financial assets, intangible assets 1,134,102 general risk
91,111 to buy back sale financial assets accumulated amortization 1,144,103 631,702
profit this year
101 121 Notes receivable 641 703 Impairment of intangible assets 1,154,104 profit
distribution
111 122 Accounts receivable 651 711 Goodwill 1,164,201 treasury shares
121 123 Prepayments 661 801 Impairment of five, the cost of class
131 131 Dividends receivable 671 811 Deferred income tax assets 1,175,001 cost of
production
141 132 Interest receivable 681 821 separate accounts assets 1,185,101 manufacturing
costs
151,201 receivable subrogation shall be to deal with property Sunyi 691,901
1,195,201 Cost of Services
161 211 Accounts receivable reinsurance II Liabilities 1,205,301 R & D
expenditure
171 212 reinsurance contracts receivable reserves 702 001 Short-term borrowings
1,215,401 Construction
181 221 Other receivables 712 002 Deposits 1,225,402 project settlement
191 231 Provision for bad debts 722,003 1,235,403 mechanical operations Borrowing
Capital
Discounted assets 732 004 201 301 Bank loans to six, profit and loss category
211 302 742 011 Lending deposits 1,246,001 Main Business Revenue
221 303 loans 752 012 Interest income 1,256,011 deposited with the industry
For loan losses 231 304 762 021 liabilities 1,266,021 discounted fee and commission
income
241 311 772 101 Trading securities agency to honor financial liabilities 1,276,031
premium income
Agency business assets 251 321 782 111 Financial assets sold under repurchase
1,286,041 Rental income
261 401 purchase of materials notes payable 1,296,051 792,201 Other operating
income
271 402 802 202 in-transit goods exchange gains and losses in accounts payable
1,306,061
281 403 Raw materials 1,316,101 812,203 Receipts in advance changes in fair values
291 404 822 211 deal with differences in cost of materials 1,326,111 investment
income workers pay
Stock merchandise 832,221 301,405 1,336,201 share of back taxes due from
insurance reserves
Goods 842 231 311 406 Interest payable issued 1,346,202 share of claims paid
Net price of goods 321 407 852 232 Dividends payable 1,356,203 amortize the cost of
reinsurance
331 408 862 241 commission processing materials other payables 1,366,301 operating
income
341 411 872 251 working materials to meet policyholder dividends 1,376,401
Operating Costs
351 421 882 261 consumable biological assets to meet the reinsurance receivables
1,386,402 Other operating costs
361 431 892 311 agent precious metals trading in securities shall 1,396,403 Business
tax and surcharges
371 441 Repossessed assets 902 312 Agent underwriting securities shall 1,406,411
Interest expense
381 451 912 313 agent salvage materials shall honor the Securities Fees and
commission expenses 1,416,421
391 461 Finance lease assets 922 314 Liabilities 1,426,501 agency business unearned
gold extraction
401 471 Inventory revaluation reserve 932 401 Deferred revenue 1,436,502 in
insurance liability reserve
411 501 Held to maturity investments 942,501 1,446,511 claims paid long-term
borrowings
421 502 Held to maturity investments for impairment 952,502 1,456,521 Notes
payable dividend payment policy
431 503 available for sale financial assets 962 601 Unearned surrender gold gold
1466531
441 511 972 602 long-term equity investment insurance premiums ceded reserves
1,476,541
451 512 long-term equity investments for impairment 982,611 1,486,542 Reinsurance
insured cost savings
461 521 992 621 independent real estate investment account liabilities 1,496,601
Selling expenses
471 531 long-term receivables 1,002,701 1,506,602 Management fees payable
481 532 Unrealised finance income 1,012,702 1,516,603 unrecognized finance
charges Finance charges
491,541 1,022,711 Margin deposits out of the capital should be paid special
exploration costs 1,526,604
501,601 Fixed assets 1,032,801 1,536,701 Impairment of assets is expected to balance
the loss
Accumulated depreciation 1,042,901 511,602 Deferred income tax liabilities
1,546,711 operating expenses
521 603 Impairment of fixed assets 3, a common class of 1,556,801 Income tax
expense
531 604 Construction in progress 1,053,001 1,566,901 settlement between capital
gains and losses prior year adjustments
541 605 Construction materials 1,063,002 Currency Exchange

				
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