新会计准则中会计科目（Accounting in New Accounting Standards）.docVIP

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新会计准则中会计科目（Accounting in New Accounting Standards）.doc

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新会计准则中会计科目（Accounting in New Accounting Standards）

新会计准则中会计科目（Accounting in New Accounting Standards） The use and explanation of accounting in the new accounting standards Serial number accounting accounting content A category of assets 11001 cash inventory cash 21002 enterprises of various funds deposited in bank deposit bank or other financial institution 31003 deposits with central bank enterprises (banks) deposited in the peoples Bank of China (hereinafter central bank) of the various funds, including the allocation of funds for business, city clearing system and the inter-bank fund transfer, cash deposit or extraction. 41011 deposit enterprises (banks) deposited in the domestic and foreign banks and non bank financial institutions money 51012 other monetary fund corporate deposit bank drafts, cashier deposits, credit card deposit, credit deposit, cash for investment, deposits and other monetary funds overseas. 61021 settlement reserves enterprises (Securities) for the liquidation of funds for securities trading and settlement of funds deposited in the designated clearing agency. Enterprise (Securities) charged to customers to the stock exchange settlement fees, payment and settlement fees. 71031 refundable deposit business (Finance) for business need to deposit or pay the deposit money. The fair value of the 81101 trading financial assets held by the enterprise for the purpose of the transaction of bond investment, stock investment fund investment of trading financial assets 91111 the resale of financial assets of enterprises (financial) in accordance with the resale agreement before buying and then fixed resale prices of negotiable instruments, securities, loans and other financial assets out of the financial capital 101121 notes receivable enterprise for sales of goods and services received from commercial bills, including bank acceptance and commercial acceptance bill. 111122 of the accounts receivable of enterprises due to the sale of goods and services and other business activities should receive the money