会计科目详细解释2012（Account details explained 2012）.docVIP

会计科目详细解释2012（Account details explained 2012） Subject annotation (I) asset class Cash in stock: the account of the change and balance of the cash (imprest) of the enterprise; the subsidiary ledger is set by the currency, and the account must be set up by the cashier. Bank deposit: accounting for the changes and balances of the changes in the bank account of the enterprise; set up subsidiary ledger according to different bank accounts; the account is kept by the cashier; and the bank deposit journal must be set up. Other monetary funds: accounting for bank drafts, bank notes, deposits, credit cards, deposits, letters of credit and other monetary funds. Transactional financial assets: the short-term investment subjects of equity, bond, fund and so on. Bills receivable: commercial bills of exchange (including commercial acceptance bills and bank acceptance drafts) collected by the enterprise for the sale of goods and the provision of services, and the subsidiary ledger in accordance with the general ledger of the bill. Accounts receivable: accounting for the sale of goods to provide services receivable receivable, set the details of the debtors name. Other receivables: Accounting Enterprises in addition to receivables, accounts receivable and other receivables other than temporary payment, including: Travel advances, pay a deposit and rental receivable etc.. Bad debt reserves: the accounts receivable reserve account. Prepayments: accounting business due to the purchase of goods or services received and other reasons, according to the provisions of the contract advance money, set details subjects by type of suppliers name or prepaid expenses. Goods in transit: accounting for materials purchased by enterprises, but has not yet reached the enterprise or failed to accept and check in, according to the name and type of materials and materials, set up detailed accounts. Raw materials: the accounts of materials, materials, materials, goods, goods and goods stored in the enterp