2 credit accounts

 Subject category Subject
2011 balance demand deposits
credit absorption enterprises, individual economic household demand deposits and credit card deposit account in the course, depositors and the deposit should be a breakdown of types of settings. Deposited funds by remember the subject, credited to this subject; paid debit the amount of subjects, credited to the relevant subjects.
2012 Subject fiscal deposits
accounting credit absorption of the subject the executive authorities, organizations and financial institutions deposits .
2013 subjects to be settled financial contributions
credit for the course of township treasury accounting and treasury operations by closing at the collection, the budget revenue plan solutions.
2014 Subject local governments shall
the course library Accounting township budget revenues and expenditures.
2015 Subject Financial Accounting extra deposits
township extra budgetary funds of the subject and the self-financing payments.
2016 budget for special subjects of the course deposit
rural credit agency of the county accounting of the budget of special funds of the revenue, expenses allocated or on the solution. the subject set under the category detail by deposit account, deposit money debited to the relevant subjects, credited to the subjects; support funds allocated or the solution debit of the subjects, credited to the relevant subjects.
2017 Subject bank card
the subject of rural credit cooperatives accounting for the unit or individual deposit, bank card business, under the ; 20,172 credit card remember the subject, credited to this subject, overdraft feature, units or individuals for deposit in the credit card business, debited to the relevant subjects, credited to this subject, , credited to the relevant subjects. unit or individual credit card overdraft, the overdraft should be transferred to the loan accounting class subjects.
2051 Subject deposits
credit enterprises absorbed into the regular payments in the Subject accounting, deposits should be set up units and a breakdown of the types of deposits. deposit amount debited to the relevant subjects, credited to the subjects; paid debit the amount of subjects, credited to the relevant subjects.
2111 Subject passbook savings deposits
credit absorption of passbook savings deposits of urban and rural residents and individuals living both fixed deposits will be accounted for in this course, depositors and the deposit should be a breakdown of types of settings.
2151 Subject
credit absorption of savings deposits of urban and rural residents Personal savings deposits accounted for in this course, depositors and the deposit should be a breakdown of types of settings.
2155 Subject
education savings account credit unions in accordance with the subject amount debited to the relevant subjects, credited to this subject; paid debit the amount of subjects, credited to the relevant subjects. credit unions should be set according to a breakdown of the depositor.
order of the subjects in the After the balance sheet, fill in the loans) accounted for this course, the course set by a breakdown of loan types.
2312 subjects central bank to borrow money
Associated Press this course is for accounting and credit borrowed in addition to the central bank lending to the agriculture various amounts outside.
2313 Subject borrow agriculture accounted for in the loan
Associated Press and the course credit borrowed from the central bank lending to agriculture.
2314 subjects of special central bank bills allocate funds
The People's Bank of China account the actual subject of rural credit cooperatives to honor the special fund when the amount of central bank bills. rural credit cooperatives receive the payment of special central bank bills, money, debit reserve deposits (or deposit money Associated Press) subjects, credited to this account. This course is a bridging course.
2316 Subject credited to working capital accounts of the subject
rural commercial banks, rural cooperative banks and unified corporate counties (cities) Part of the incoming branches of the received body of RMB and foreign currency trading funds. The branch-specific subjects. branch agencies receive operating funds appropriated by this Part, the debit remember the course, credited ; allocation of working capital Subject accounting. shall be set and a breakdown between the units. deposit funds, debited to the relevant subjects, credited to the subjects; withdraw money, debit the subjects, credited to the relevant subjects.
2323 Subject credit amounts on deposit Associated Press
the subjects Xianlian She dedicated subjects, for accounting for credit on the deposit Xianlian She's reserve deposits and general transfer deposits. Xianlian She should set the details of credit accounts, the accounts.
2412 subjects transfers of funds transferred
credit cooperatives (including all levels of the Associated Press, rural commercial banks, rural cooperative banks) money transferred between accounts in this course, money should be transferred to a breakdown of unit settings. funds transferred, by remember the subject, credited to this subject; return transferred funds to debit the subjects, credited to the relevant subjects.
2413 Subject Accounting Banking Credit Borrowing
borrow the subject than other credit unions and finance companies other financial institutions (including urban credit cooperatives) in short-term or temporary funds, detailed breakdown should be set between the units. demolition man money, debited to the relevant subjects, credited to the subjects; repayment of loans, debit the subjects, credited to the relevant subjects.
2421 Subject
financial companies borrowing from other non-bank financial credit companies borrow short-term or temporary funds in the account of the subject. shall be set and a breakdown between the units. interbank borrowing, debit the subject, credited to this subject; repayment of loans, debit the subjects, credited to the relevant subjects.
2431 subjects should
credit remittance remittance business to be solved before a payment and procurement units in different places or individual temporary deposits and other temporary deposit accounts in the subject. should be receiving a breakdown of unit or individual settings. off-site and temporary import for payment to be deposited into the funds, debited to the relevant subjects, credited to the subjects; will Import payments (temporary deposit) for payment recipient, the debit of the subjects, credited to the relevant subjects; such as receiving the money back into the requirements of exchange or the intermediary, the debit of the subjects, credited to the relevant subjects.
2441 Subject outward remittance
credit commissioned by the units or individuals to remit money overseas accounts in this course, money should be set and a breakdown of units or individuals. accept the client's export amount debited to the relevant subjects, credited to this subject; Huiru Xing (community) has solutions of the money to pay back the draft plan, the debit of the subjects, credited to the relevant subjects.
2832 Subject line of the National Union Outward Remittance
credit accounts of the subject social issue of the National Union Bank Head Office deposited the money bill.
2511 subjects received units of credit margin
margin deposit accounts in the subject. shall be set and a breakdown of customers. guarantee deposits, debit the subject credited to the subjects; paid deposit, debit the subjects, credited to the relevant subjects.
2611 subjects interest payable
credit absorption of the year (or more) time deposits, according to the limits prescribed by the system and method Provision for interest payable in the current account of the subject. Provision for interest payable, debit 2621 credit courses to meet other payment
temporarily closed amounts of other units or individuals, including employees not scheduled to receive the wages to meet the temporary units and subordinate units receive higher payments, co-ordination of payment payable to retired workers. Other cope with temporary received payments and credit unions should pay additional education and other subjects in the accounting. shall be the type and amount of units, personal settings and a breakdown. happened to meet, when the temporary receipts , to meet a variety of resellers, temporary receipts, debit the subjects, credited to the relevant subjects.
2622 Subject
commission and agency debt business credit accounts of the subjects received the Agricultural Bank and other financial institutions, other units (person) handled by the commission, trust and payment services on behalf of the funds. receipt of funds, the debited to the relevant subjects. The subject of the commission, the trust funds can only be greater than or equal to the trust and agency subject of the commission, trust loans balance.
credit collection services, such as collecting water like this, the collection of funds raised, collecting taxes, also accounted for by the subject. receipt of payment, debit the subject, credited to this subject, cross- payment to time by the Japanese subjects, credited to the relevant subjects. The subject should be entrusted to set up units and a breakdown of delegate types.
2631
credit courses meet the wage payable to employees total wages, including the total amount of all wages kinds of wages, bonuses, allowances, subsidies, whether in the current payment, are accounted for in the subject. not included in the wages of workers within the total amount issued, such as medical expenses, welfare benefits, retirement is not in the other subjects like accounting. end distribution of wages has been made. debited operating expenses, under construction, operating expenses to meet the welfare and other subjects, credited this account. The subject is set to content to detailed accounting.
payment of wages, the debit of the subjects, credits cash and other subjects. deducted from the wages payable also various amounts, debit the subjects, credits other receivables or other payables and other subjects. workers do not receive within the specified period wages, debit the subjects, credits other payables subjects.
2641 subjects drawn to meet welfare welfare
credit accounts in the subject. Extraction of welfare when , debit, operating expenses and other subjects, credited to this subject; to pay workers the medical and health costs, subsidies and other welfare workers difficult to cope with medical costs and welfare workers wages, the subjects debit, credit cash, accrued payroll and other subjects. ending balance for the welfare of the subjects the balance.
2642 subjects overall fund management accounts of the subject
county (city) Union of co-ordination of management fees, mutual fund, insurance payments and co-ordination of other funds, the subjects should be established a fund basis ledger management.
2651 Subject tax payable shall be paid by credit
various taxes, such as business tax, urban maintenance and construction tax, income tax, property tax, vehicle and vessel usage tax, land use tax, Fixed assets investment orientation regulation tax, accounting in this subject. should be set to the following detailed account; ① business tax payable; ② urban maintenance and construction tax payable; ③ property tax payable; ④ vehicle use tax payable; ⑤ land use tax payable ; ⑥ Income tax payable. Taxes payable, respectively, the following circumstances:
I. calculate the final credit unions should pay the sales tax and city maintenance and construction tax, business tax and additional account debit, credit to the subject.
2. end of credit should be paid to calculate the current real estate tax, vehicle use tax and land use tax, like using a debit business subjects, and undergraduate credit.
3. the end of the period to calculate the credit of income tax payable , subjects the distribution of profits tax payable for a debit account, credited to the subject.
4. Credit to calculate the final project the direction of the fixed assets should be adjusted to pay taxes, debit and other subjects in the construction, credit this account.
various taxes paid credit, debit the subjects, credited to the relevant subjects, pay taxes, debit the subjects, credited to the relevant subjects; refunding tax payments, debit the subject, credited to this account. If the end of this course was to pay more for the debit balance of taxes, such as a credit balance was unpaid taxes.
2653 withholding tax on interest payable
subjects Calculation in the savings credit withholding tax on interest . withholding taxes, debit .
2661 Credit Bureau since meet profit
the profits should be paid to investors, including the deal with countries and other units as well as personal investment profits accounted for in the subject. credit unions with the cooperation of other units or individual items, such as According to the agreement or contract should be paid to the profits of other units or individuals, are the subject accounts. period, the credit should be paid to calculate the current investors and the profits of other units or individuals, the distribution of profits subject debit, credit this subject ; payment of profits, debit the subjects, credited to the relevant subjects. the end of the subjects, such as the debit balance was more Fuli Run, such as a credit balance was not paid the profits.
2671 Subject
credit accrued expenses Community pre-extraction, but the fees actually paid by the end, such as the withholding of rent, insurance, repairs and other fixed assets accounted for in the subject. This type of course should be set and a breakdown of costs. credit accrued expenses included in this issue When operating expense account debited, credited to this subject; actual expenditure amount, the debit of the subjects, credited to the relevant subjects. Accrued expenses and the actual number of withholding a number of differences should be included in the cost of the occurrence of or costs.
2675 value of the assets to be transferred subject
credit accounts of the subject of accepting donations of assets to be transferred. credit course heads should be set in the value of non-monetary assets donated monetary donation of assets shall be recorded on the system requirements to determine their value, debit included in the current tax law by taxable income, the credit should have been credited to the purpose of the book balance of undergraduate, debit the subjects, according to the amount of payable income tax credit to their differences, credited to recorded the subjects, according to examination and verification by the competent tax authorities included in the current period taxable income part of the credit amount of credit accrued expenses Long-term borrowings (excluding the People's Bank, the Agricultural Bank's long-term loans), loan type and units should be set to a breakdown, respectively. borrowed money, debited to the relevant subjects, credited to this subject; repayment of loans, debit the subject credited to the relevant subjects.
to acquire fixed assets, interest on borrowings, the acquisition or construction of fixed assets occurred during the period, included in fixed asset value, after completion of delivery occurs during the repayment period, directly included in a detailed account;
1. par value; 2. bond premium; 3. bond discount; 4. accrued interest.
credit issued bonds, according to the amount actually received, debit, cash and other relevant subjects , according to par value, credited the subjects (par value); premium or discount bonds, it shall be the amount actually received and the par value of the difference between the credit (or debit) of the subjects (bond premium or the bond discount.) agency bonds issued to pay the printing costs, publicity expenses and fees, debit subjects operating expenses, cash credit and other relevant subjects.
credit provision should be of interest. premium or discount bonds, the actual amount received by the difference between the par value of bonds, the duration of the bonds should be amortized. installments accrued interest and amortization of premiums and discounts should be dealing with different circumstances;
1. face value of bonds should be provision for interest, debit interest subjects, credited to this subject (accrued interest).
2. premium bonds, the premium to be amortized according to the amount of debit of the subjects (bond premiums), interest accrual Amortisation of premium amount and the difference between the debit interest subjects, according to accrued interest credited to the subjects (with accrued interest).
3. discount bonds, according to the amount to be amortized discount and accrued interest sum, debit interest subjects, amortization of discount on the accrual amount credited to this subject (bond discounts) accrued interest credited to the subjects (with accrued interest.) maturity of the bonds, to pay bond principal and interest when debit of the subjects (par value of bonds and accrued interest), credited to the relevant subjects. Credit to issue bonds in preparation, should be the face amount of bonds, bond interest rate, payback period and methods, the total issue, issue date and No other reference book in the registration. This course is the end of the outstanding balance of the number of bond principal and interest. (to be discussed)
2731 subjects long-term payables
addition to long-term loans and credit other than the issuance of bonds with long-term payable as to meet finance lease rental and other fixed assets in the accounts of the subject. shall be the type of long-term payables to detailed accounting. Credit financing leased fixed assets, financial leasing fees to be paid, debit under construction engineering subjects, credited to this subject; to pay a finance lease payments, debit the subjects, credited to the relevant subjects. Fixed assets under finance leases, no need to install can be delivered, and may subject construction through accounting, the costs incurred, as a fixed asset original cost, the fixed asset account debit, credit and other relevant courses in this subject. Long-term interest payments and related costs, in addition with the construction of fixed assets in the fixed assets has not yet delivered or put into use, although Pat but not for that occurred prior to completion of final accounts, included in the purchase of fixed assets related to completion of the addition, like with other interest and related income statement. the end of this course is outstanding credit balance of the various long-term payables.
2735 deferred tax accounting of the subject
tax effect accounting method adopted accounting treatment of credit for income taxes, due to timing differences between accounting profit before tax due to the difference between taxable income the amount of income tax, and the subsequent The amount of the reversal.
the tax effect accounting method accounting treatment of income tax credit, according to current income tax expense should be included in profit or loss, debit, income tax rate under the payable income tax credit remember the subject. current period deferred tax to be reversed in subsequent periods, such as a debit balance, debit ; income treatment, the Division shall be the purpose of the balance of tax changes or new tax adjustments.
credit unions to accept non-cash assets donated by the future income tax payable, is also the subject accounts. credit unions to accept non-cash assets donated by determining the value of debit marketing or disposal of non-cash asset donations of time, according to the provisions of the income tax payable, a debit of the subject, credited paragraph reference book sheet, fill in the When blended with the money, debited to the relevant subjects, credited to this subject; the same time, against a currency, a debit of the subjects, credited to the relevant subjects. in the financial market in foreign exchange trading to be done case by case basis accounting, each pen business end, the exchange rate by buying and selling deviation or loss. occurred income, debit the subjects, credited credited to the subject,
the subject a Currency balance of the bid-based number. employee housing funds. made for the employee housing funds, debited to the relevant subjects, credited to this subject; expenditure incurred, the debit of the subjects, credited to the relevant subjects. 住房周转金 interest income should return to the principal, the Subject to working capital credit balance balance.
(c) the balance common class
4601 Subject to the special foreign exchange accounts subject to export account
the electronic exchange between the community through special accounts issued to the designated payment is received or designated . program received a note of the course credit, a note of this course is designated to pay debit.
4602 subject to special foreign exchange account of the subject account
community through the exchange of people between the received special electronic exchange to account on behalf of the payment or collection of funds . on behalf of the borrower to pay in mind when, in mind when collecting credit.
4611 subjects over the previous year to account
exchange last year accounted for the subject electronic exchange transactions through the special allocation of funds to the account. Except for the accounting on this subject year to the account and written off the balance, the amount shall not have occurred.
4612 subjects over the previous year to account
exchange last year accounted for the subject electronic exchange transactions through the special allocation of funds to accounts.
4615 subjects Exchange differences
exchange remittance of all accounts of the subjects to participate in special electronic exchange between the community formed due to meet the exchange differences.
4621 Subject provincial jurisdiction subject to the accounting of the account
The firm participated in the provincial jurisdiction (including Bank run by provincial jurisdiction and provincial jurisdiction) accounts issued to the business plan and the plan received payment. program received a note of the course credit, a note of this course is designated to pay debit.
4622 Subject provincial jurisdiction to account
the subjects participated in the provincial jurisdiction of accounting credit LaSalle business to account and payment received or collected funds on behalf of the borrower to pay a note of the subjects, the collection of a note of the course credit.
4625 Subject provincial jurisdiction over the previous year to account < br> This course credit on the account to the account funds the annual provincial jurisdiction. The new year begins, the words subjects other than for the remaining balance written off last year, the amount shall not have occurred.
4626 Subject provincial jurisdiction over the previous year to account
accounting credit of the course the previous year to account payments under provincial jurisdiction. The new year begins, should be the provincial jurisdiction over the previous year to account br> The subjects participated in the provincial jurisdiction over accounting transactions credit or due to the formation of the exchange differences.
4631 Subject
County jurisdiction to account to participate in the course of rural credit cooperatives accounted for LaSalle County jurisdiction (including running the county jurisdiction and Banks County jurisdiction) business plan sent to the account payment is received or designated. program received a note of the course credit, a note of this course is designated to pay debit.
4632 County jurisdiction subject to loss account of the subject of rural credit cooperatives
The firm participated in the county jurisdiction (including running the county jurisdiction and banking County jurisdiction) to the business account received money, the amount designated in mind the subjects received a debit, a payment plan in mind of the subject credit.
4635 subjects over the previous year County jurisdiction to account
accounting of the subject jurisdiction of rural credit cooperatives to the statement of last year the county money. a new beginning of the year, County jurisdiction should be subject to the account balance without accounting entries directly into this account. the new year began, Except for the cancellation of the course the balance of the previous year, the amount shall not have occurred.
4636 subjects over the previous year to account
County was rural credit cooperatives, on the subject account to account funds the annual county jurisdiction. the beginning of new year , County jurisdiction should be subject to account balance without accounting entries directly into this account. the new year began, the subjects received only for the accounting year, the county last year to account business jurisdiction.
to be County jurisdiction over the previous year to account poor
rural credit cooperatives to participate in the County subject accounting transactions jurisdiction or due to the formation of the exchange differences.
4641 Subject Clubs (line) in between
credit cooperatives (including rural commercial banks, rural cooperative banks, unity Corporate social) system owned and table outlets (including branches) between the Bank of China, and the end of the year to the credit of the transfer or loss of business class network of subjects, both in the subject accounts. sums deposited outlets , credit debited to the relevant subjects, credited the subjects (the opposite outlets accounting entries); business outlets withdraw money, credit debit of the subjects, credits of the course (the opposite outlets accounting entries). The subjects should be a breakdown by business office setting. credit unions prepare consolidated financial statements, the balance should reflect the netting. and account system outlets and financial relationships between credit unions should use the may not use the course.
(d) subjects the owner of equity
3011 paid-up capital (equity)
absorption of the course credit for payment of the capital account, including individual shares, corporate shares, the Subject should investors (unit) setting a breakdown. This subject has accumulated over the years accounted for the formation of credit capital.
3021 Subject Capital surplus Capital surplus achieved
credit course in the accounting, the capital should be eucalyptus reserve the formation of a breakdown of the type of setting. credit unions to accept cash donations, donations received shall be the actual, debit the market price of similar assets provided by or under the relevant credentials as determined by the value of debit resulting in the difference between the registered capital, as capital premium, the investor actually paid capital, shall be actually received the amount, debit fixed assets and other subjects, according to investors in the new share of registered capital share of credit credit unions to capital reserves, the debit of the subjects, credits The accounting course credit from the surplus profits reserve and the collective welfare facilities for staff welfare fund. undergraduate surplus reserve and the Community Chest to set the heads of two accounts detailed accounting. credit after tax profit from the surplus reserve and the Community Chest, the debit reserve Bukui subjects; to surplus reserve into capital, the debit of the subjects, credits recorded cash or related subjects; year-end surplus reserve account to the Community Chest and then account that a debit reserve mm Chest subjects, positive earnings credited to reserve mm subjects.
course aims to end the surplus credit balance reserve balances.
3041 subjects in general accounting credit of the subject prepared
extracted from the net profit for the possibility to make up for losses not yet ready to identify.
order of the subjects in the reserve DU will be the end of credit interest income and other income into the subject, the debit , subject, the debit head principal and interest credited to , loss. credit balance of profit. year end, credit DU will be offset by income and expenditure this year, after the bear to achieve a net profit this year. all into distribution of profits and distribution losses of the calendar year (or deficits) the balance of after. The subject set 4) to calculate the dividend to be paid work: credit unions should be paid to the calculation of workers labor dividend credit, debit the subjects, credited end, will this year achieve the credit du net profit (or loss), from the entry to the contrary. Meanwhile, the course heads into the other details of the account balance account details. carryover after the debit balance of the subjects did not compensate for the losses, credit balance of undistributed profits. end of the year, in addition to distribution of profits ...