What are the accounting subjects?

1. Assets: cash on hand, bank deposits, other monetary funds, transactional financial assets, bills receivable, accounts receivable, prepayments, dividends receivable, interest receivable, other receivables, bad debt provision, material procurement, goods in transit, raw materials, material cost variance, goods in stock, goods purchase and sale variance, materials entrusted for processing, turnover materials, inventory depreciation provision, goods in transit. Accumulated depreciation, fixed assets impairment reserve, construction in progress, fixed assets clearing, engineering materials, intangible assets, accumulated amortization, intangible assets impairment reserve, long-term deferred expenses, and gains and losses of pending property.

2. Liabilities: short-term loans, notes payable, accounts payable, accounts received in advance, salaries payable to employees, taxes payable, interest payable, dividend payable, other payables, long-term loans, long-term payables and estimated liabilities.

3. Owner's equity: paid-in capital, capital reserve, profit reserve, current year's profit and profit distribution.

4. Profit and loss category: main business income, other business income, fair value change profit and loss, investment income, non-operating income, main business cost, business tax and accessories, sales expenses, management expenses, financial management, asset impairment loss, non-operating expenses, income tax expenses, profit and loss adjustment of previous years, and other business expenses.

5. Cost category: production cost and labor cost.