How to master and understand the explanation and setting method of accounting subjects?

By setting up accounting subjects, different economic businesses are classified and reflected, and complex economic information is transformed into regular and easily recognized economic information and into accounting information preparation conditions. When setting up accounting subjects, we should classify the specific contents of accounting and supervision, and set the scope, definition and name according to the characteristics of each category. For example, the material conditions, machinery and equipment, factories, etc. owned by industrial enterprises in the process of production and operation are all * * *, that is, they all belong to labor materials, so they are classified as one category and called "fixed assets"; All kinds of materials purchased by enterprises for production and operation are * * * and belong to the object of labor, so they are classified as one class and called "raw materials". For another example, due to the different storage places and payment methods, the monetary funds of enterprises can be divided into two categories: bank deposits and cash, and two accounting subjects have been set up accordingly, in which the "bank deposits" subject is used to account for the increase and decrease of the deposits and balances deposited by enterprises in the bank; The "Cash" section is used to record the income, expenditure and balance of cash on hand. It can be seen that accounting subjects are the rules and basis that must be observed in setting up accounts and handling accounts, and are a basic accounting method.

2. 1.2 Principles of setting accounts

As an accounting subject, any unit must establish a set of accounting subject system suitable for its own characteristics. Whether the relevant departments of the state uniformly formulate accounting subjects or enterprises design accounting subjects themselves, they must be carried out in accordance with certain principles. Setting up accounting subjects should follow the following principles:

1. The setting of accounting subjects must adapt to the characteristics of accounting objects.

To adapt to the characteristics of accounting objects, it is necessary to determine accounting subjects according to the characteristics of accounting objects in various industries with the aim of comprehensively accounting the whole process and results of their economic business. For example, industrial enterprises are enterprises engaged in manufacturing. According to this feature, industrial enterprises must set up accounting subjects that reflect the production process, such as "production cost" and "manufacturing cost". Commodity circulation enterprises do not produce products, but mainly engage in commodity trading, so their accounting settings should reflect the process of commodity trading, such as "inventory goods", "operating expenses" and "main business income".

2. The setting of accounting subjects must conform to the characteristics of economic management.

Setting up subjects should not only meet the requirements of national macroeconomic management, but also meet the requirements of enterprises' own economic management, and also meet the requirements of interested parties including investors to understand the production and operation of enterprises. For example, in order to carry out economic accounting, enterprises must set up the subjects of "current year's profit" and "profit distribution", and in order to correctly calculate the cost of each period, they must set up the subjects of "prepaid expenses" and "accrued expenses".

3. The setting of accounting subjects must combine unity and flexibility.

Unification refers to the use of unified accounting indicators and caliber in setting accounting subjects in accordance with the accounting subjects stipulated in the Accounting System for Enterprises. Flexibility means that the setting of accounting subjects should not only obey the unified accounting indicators, but also supplement or merge the unified accounting subjects according to the company's own operating characteristics and scale, changes and the requirements of investors. For example, in an enterprise that accounts for the receipt and delivery of materials according to the actual cost, the subjects of "material procurement" and "material cost variance" can be added instead of "materials in transit". However, when implementing the principles of unity and flexibility, all units should prevent two tendencies: first, to prevent the accounting subjects from being too simplified, resulting in economic management difficulties; The second is to prevent accounting subjects from being too complicated and increase accounting workload.

4. Set the name of accounting subject with clear meaning, consistent meaning, easy to understand and relatively stable.

Clear meaning refers to reflecting the characteristics of economic business as clearly and concisely as possible when setting up accounting subjects; Consistency in word meaning means that according to the habits of China people, you can look at words and create meaning without misunderstanding; Easy to understand means to avoid using obscure and ambiguous words so that most people can understand them correctly, thus avoiding misunderstanding and confusion. At the same time, in order to facilitate the comparative analysis of accounting data in different periods, accounting subjects should remain relatively stable, so as to comprehensively summarize and compare the accounting indicators provided in different periods.

2. 1.3 accounting classification

In order to use accounting subjects correctly, accounting subjects should be classified according to certain standards. Accounting subjects usually have the following classification methods:

1. Classification according to the economic content of accounting.

The economic content of each accounting subject is different. Accounting subjects can be divided into five categories according to the economic content they reflect: assets, liabilities, owners' equity, costs and profits and losses. Every major category of accounting subjects can be subdivided into subcategories according to certain standards.

1) According to the liquidity of assets, asset subjects are divided into subjects reflecting current assets and subjects reflecting non-current assets. The subjects reflecting current assets include cash, raw materials, inventory and accounts receivable. The subjects reflecting non-current assets are "long-term equity investment", "fixed assets" and "intangible assets".

2) Liabilities are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities according to the repayment period of liabilities. The subjects reflecting current liabilities include "short-term loans", "accounts payable" and "taxes payable"; The subjects reflecting long-term liabilities include "long-term loans", "bonds payable" and "long-term payables".

3) According to the formation and nature of rights and interests, the owner's equity can be divided into the subjects reflecting capital and the subjects reflecting retained earnings. The subjects reflecting capital include "paid-in capital" and "capital reserve"; The subjects reflecting retained earnings include surplus reserve, current year's profit and profit distribution.

4) Cost accounts mainly reflect the expenses incurred by enterprises in the process of producing products and providing services, such as "production cost", "manufacturing cost" and "labor cost".

5) Profit and loss subjects: subjects that reflect various incomes and expenses incurred by enterprises in the process of production and operation. Income subjects, such as "main business income" and "other business income"; Expense subjects, such as management expenses, financial expenses, operating expenses, income tax, etc.

This classification method of accounting subjects is illustrated by taking the subjects specified in the new enterprise accounting system as an example (see Table 2- 1).

Serial number name

First, the asset class.

1 100 1 cash

2 1002 bank deposit

3 1009 Other monetary funds

10090 1 foreign deposits

100902 cashier's check

100903 bank draft

100904 credit card

100905 l/c deposit

100906 investment deposit

4 1 10 1 short-term investment

110101stock

1 10 102 bonds

1 10 103 fund

1101kloc-0/0 others

5 1 102 short-term investment impairment reserve

6111/notes receivable

7 1 12 1 dividends receivable

8 1 122 interest receivable

9 1 13 1 accounts receivable

10 1 133 Other receivables

111/bad debt provision

121151prepayment

131161subsidies receivable

14 120 1 material procurement

151211raw materials

16 122 1 packaging

17 123 1 low-value consumables

18 1232 material cost variance

19 124 1 homemade semi-finished products

20 1243 goods in stock

2 1 1244 commodity purchase and sale price difference

22 125 1 entrusted processing materials

23 126 1 consignment

24 127 1 consignment goods

25 128 1 inventory depreciation reserve

26 129 1 installment delivery

27 130 1 prepaid expenses

28 140 1 long-term equity investment

140 10 1 stock investment

140 102 Other equity investments

29 1402 long-term debt investment

14020 1 bond investment

140202 other debt investment

30 142 1 long-term investment impairment reserve

3 1 143 1 entrusted loan

143 10 1 principal

143 102 interest

143 103 impairment reserve

32 150 1 fixed assets

33 1502 accumulated depreciation

34 1505 provision for impairment of fixed assets

35 160 1 engineering materials

160 10 1 special materials

160 102 special equipment

160 103 advance payment for large equipment

160 104 production tools and appliances

36 1603 Construction in progress

37 1605 Provision for impairment of construction in progress

38 170 1 Liquidation of Fixed Assets

39 180 1 intangible assets

40 1805 intangible assets impairment reserve

4 1 18 15 did not confirm the financing cost.

42 190 1 Long-term deferred expenses

43 19 1 1 Loss and overflow of pending property

Loss and surplus of current assets to be handled

Loss and surplus of fixed assets to be treated

Second, negative debt.

44 2 10 1 short-term loans

45 2 1 1 1 notes payable

46 2 12 1 accounts payable

47 2 13 1 accounts received in advance

48 2 14 1 consignment payment

49 2 15 1 Payables

50 2 153 benefits payable

5 1 2 16 1 dividend payable

52 2 17 1 tax payable

2 17 10 1 VAT payable

217101kloc-0/input tax

2 17 10 102 paid taxes

2 17 10 103 Transfer-out VAT

2 17 10 104 tax relief

2 17 10 105 output tax

2 17 10 106 export tax rebate

2 17 10 107 input tax transfer-out

2 17 10 108 export tax rebate for domestic products

2 17 10 109 Transfer-out overpaid VAT

2171010 paid VAT last time.

2 17 102 business tax payable

2 17 103 consumption tax payable

2 17 104 resource tax payable

2 17 105 income tax payable

2 17 106 land value-added tax payable

2 17 107 shall pay the urban maintenance and construction tax.

2 17 108 Property tax payable

2 17 109 payable land use tax

2 17 1 10 Travel tax payable

Personal income tax payable 217111

53 2 176 Other payables

54 2 18 1 other payables

55 2 19 1 accrued expenses

56 220 1 value of assets to be transferred

57 22 1 1 estimated liabilities

58 230 1 long-term loans

59 23 1 1 bonds payable

23 1 10 1 face value of bonds

23 1 102 bond premium

23 1 103 bond discount

23 1 104 accrued interest

60 232 1 Long-term accounts payable

6 1 233 1 special payables

62 234 1 deferred tax

Third, the owner's equity category

63 3 10 1 paid-in capital (or share capital)

64 3 103 Return investment

65 3 1 1 1 capital reserve

3111kloc-0/capital (or equity) premium

Reserve for non-cash assets accepted for donation 3 1 102

3 1 1 103 Accept cash donations.

3 1 1 104 preparation for equity investment

3 1 1 105 fund transfer

3 1 1 106 translation difference of foreign currency funds

3 1 1 107 Other capital reserve

66 3 12 1 surplus reserve

3 12 10 1 statutory surplus reserve fund

3 12 102 Arbitrary surplus reserve

3 12 103 statutory public welfare fund

3 12 104 Reserve Fund

3 12 105 Enterprise Development Fund

3 12 106 return on investment profits

67 3 13 1 profit this year

68 3 14 1 profit distribution

3 14 10 1 other transfers

3 14 102 Withdrawal of legal surplus reserve

3 14 103 Extraction of statutory public welfare fund

3 14 104 withdrawal of reserve fund

3 14 105 Withdrawal of Enterprise Development Fund

3 14 106 Withdrawal of employee bonus and welfare fund.

3 14 107 return on investment profits

3 14 108 preferred stock dividends payable

3 14 109 Withdrawal of surplus reserve

3 14 1 10 Common stock dividends payable

314111common stock converted into capital (or equity) dividend

3 14 1 15 undistributed profit

Fourth, the cost category.

69 4 10 1 production cost

4 10 10 1 basic production cost

4 10 102 auxiliary production cost

70 4 105 manufacturing cost

7 1 4 107 labor cost

Verb (abbreviation of verb) profit and loss category

72 5 10 1 main business income

73 5 102 other business income

74 520 1 investment income

75 5203 subsidy income

76 530 1 non-operating income

77 540 1 main business cost

78 5402 Main business taxes and surcharges

79 5405 Other operating expenses

80 550 1 operating expenses

8 1 5502 management fee

82 5503 Financial expenses

83 560 1 non-operating expenses

84 570 1 income tax

Annual profit and loss adjustment before 85 580 1

2. According to the degree of detail of the accounting indicators provided.

Accounting subjects can be divided into general classification subjects and detailed classification subjects according to the degree of detail of accounting indicators provided by them.

The general ledger account, also known as the general ledger account or the first-level account, is a general classification of the specific contents of the accounting object. A subsidiary ledger account is an item that further classifies the general ledger account. If a general classification account belongs to a more detailed classification account, you can add a secondary account (also called subtitle), which is between the general classification account and the detailed classification account (also called detail). Subtitles and details are collectively referred to as detailed classification topics. Take raw materials as an example to illustrate the relationship between general classification subjects and detailed subjects at all levels, as shown in Table 2-2.

Table 2-2

General classification subject

(first-level subjects)

Detailed ledger account

Sub-theme (sub-theme)

Detailed ledger account (breakdown)

raw material

Raw materials and main materials

A material

B material

Supplementary material

lube oil

pigment

fuel

coke

petrol

2. 1.4 account number

Enterprises and units use many accounting subjects in accounting. In order to show their nature and category relationship, facilitate the rapid and accurate use of accounting subjects in bookkeeping, and help accounting gradually develop from the traditional handwritten bookkeeping system to the electronic data processing system, the accounting subjects uniformly stipulated by the Ministry of Finance of China are numbered according to certain methods.

The commonly used method of accounting subject numbering is "digital numbering method". In this numbering method, three digits are generally used as the number of each accounting subject, and the specific meaning represented by each digit is specified.

The first digit from left to right indicates the main category of accounting subjects. For example, 1 can be used to represent assets, liabilities, owners' equity, costs and profits and losses.

The second place represents the major categories of accounting subjects and their sub-categories. For example, in an asset account, 0 is used to represent a monetary fund account, 3 is used to represent a material account, and 6 is used to represent a fixed asset account.

The third digit indicates each account under each subcategory. For example, in the monetary fund account, 1 means "cash" account, 2 means "bank deposit" account, etc.