Six categories of accounting classification.

The six categories of accounting classification are as follows:

1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.

3.* * * Similar account: * * The characteristic of similar account is to define its nature from the direction of its ending balance.

4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.

5. Cost subjects: including "production cost", "labor cost" and "manufacturing cost".

6. Profit and loss account: divided into income account and expense account. Income subjects include main business income, other business income, investment income and non-operating income.

Expenses include main business costs, other business costs, business taxes and surcharges, other business expenses, sales expenses, management expenses, financial expenses and income tax expenses.

According to the economic content classification of accounting subjects and the basic characteristics of accounting elements, the increase and decrease of various accounting elements are classified, which clearly reflects the financial situation and operating results of enterprises.

Accounting subjects, referred to as subjects for short, are accounting items classified according to the specific contents of accounting elements, and are the basis for accounting and providing accounting information.