Can you tell me the latest subject code of finance?

100 1 cash on hand

1002 bank deposit

1003 deposit central bank funds

10 1 1 deposited in the same trade.

10 15 Other monetary funds

102 1 settlement reserve

103 1 deposit.

105 1 Lend funds

1 10 1 transactional financial assets

111/buy financial assets for resale.

1 12 1 notes receivable

1 122 accounts receivable

1 123 prepayment

1 13 1 dividends receivable

1 132 interest receivable

12 1 1 protection deposit receivable

122 1 subrogation receivable

1222 reinsurance accounts receivable

1223 unearned liability reserve for reinsurance receivable

1224 receivable reinsurance liability reserve

123 1 other receivables

124 1 bad debt provision

125 1 discount assets

130 1 loan

1302 loan loss reserve

13 1 1 acting as an agent to honor securities.

132 1 agency business assets

140 1 material procurement

1402 materials in transit

1403 raw materials

1404 material cost variance

1406 spot

1407 issued goods

14 10 commodity purchase and sale price difference

14 1 1 entrusted processing materials

14 12 packaging and low-value consumables

142 1 expendable biological assets

143 1 reusable materials

144 1 precious metals

1442 Debt-paid assets

145 1 damaged materials

146 1 inventory depreciation reserve

150 1 prepaid expenses

15 1 1 independent account assets

152 1 held-to-maturity investment

1522 impairment reserve for held-to-maturity investments

1523 available-for-sale financial assets

1524 long-term equity investment

1525 impairment reserve for long-term equity investment

1526 investment real estate

153 1 long-term receivables

154 1 Unrealized financing income

155 1 deposit fund deposit

160 1 fixed assets

1602 accumulated depreciation

1603 fixed assets impairment reserve

1604 Construction in progress

1605 engineering materials

1606 liquidation of fixed assets

16 1 1 finance lease assets

16 12 unsecured residual value

162 1 productive biological assets

1622 cumulative depreciation of productive biological assets

1623 public welfare biological assets

163 1 oil and gas assets

1632 cumulative loss

170 1 intangible assets

1703 intangible assets impairment reserve

17 1 1 goodwill

180 1 long-term deferred expenses

18 1 1 deferred income tax assets

190 1 profit and loss of pending property

Liabilities (starting from 2):

200 1 short-term loans

Deposits received in 2002

Funds borrowed in 2003

Loan from the central bank in 2004.

20 1 1 interbank deposits

20 12 deposit absorption

202 1 discounted liabilities

2 10 1 trading financial liabilities

2 1 1 1 special funds for repurchasing financial assets

220 1 notes payable

2202 accounts payable

2205 advance accounts

22 1 1 accounts payable

222 1 Taxes payable

223 1 dividend payable

2232 interest payable

224 1 other payables

225 1 protection bonus payable

226 1 reinsurance accounts payable

23 1 1 buying and selling securities as an agent.

23 12 underwriting securities funds as an agent

23 13 agent pays securities.

23 14 agency business liabilities

240 1 accrued expenses

24 1 1 estimated liabilities

250 1 deferred income

260 1 long-term loans

long-term bonds

270 1 unearned liability reserve

2702 insurance liability reserve

27 1 1 policyholder's deposit

272 1 independent account liabilities

280 1 long-term payables

2802 unconfirmed financing expenses

28 1 1 special accounts payable

290 1 deferred income tax liabilities

* * * Similar (starting from 3):

300 1 clearing fund transactions

3002 foreign exchange transactions

3 10 1 derivatives

320 1 hedging instrument

3202 hedged item

Category of owner's equity (starting from 4):

400 1 paid-in capital

4002 capital reserve fund

4 10 1 surplus reserve

4 102 general risk preparation

4 103 Profit for this year

4 104 profit distribution

420 1 stock in stock

Cost category (starting from 5):

500 1 production cost

5 10 1 manufacturing cost

520 1 labor cost

530 1 R&D expenditure

540 1 project construction

5402 project settlement

5403 mechanical operation

Profit and loss category (starting from 6):

600 1 main business income

60 1 1 interest income

602 1 fee income

603 1 premium income

6032 premium income

604 1 rental income

605 1 other business income

606 1 exchange gains and losses

6 10 1 gains and losses from changes in fair value

6 1 1 1 investment income

620 1 amortized insurance liability reserve

6202 amortized compensation expenditure

6203 Amortize reinsurance expenses

630 1 non-operating income

640 1 main business cost

6402 Other business expenses

6405 business tax and surcharges

64 1 1 interest expense

642 1 expenses

643 1 surrender premium

654 1 split premium

6542 subcontracting fee

660 1 sales expenses

6602 management fee

6603 financial expenses

6604 exploration cost

670 1 asset impairment loss

67 1 1 non-operating expenses

680 1 income tax

Annual profit and loss adjustment before 690 1

The account numbers are arranged in the order of account classification in the chart of accounts. The general requirement is that the numbering arrangement should be scientific and reasonable, which not only marks the difference between large categories and small categories, but also shows the arrangement order, clear hierarchy and mutual connection. The number should be simple, easy to remember and easy to use.

Don't have too many digits, but be flexible and convenient to add subjects. The numbering of accounting subjects shall be carried out by numbers, characters, letters, horizontal lines and circles.

Extended data:

The difference between finance and accounting:

Financial management refers to the use of management knowledge, skills and methods to manage the raising, use and distribution of enterprise funds. Mainly in advance management, focusing on "reason";

Accounting refers to the work of constantly reflecting, supervising and participating in decision-making in the form of funds. Mainly in the post-event accounting, focusing on "calculation."

The connection between the two is that the purpose is to manage enterprise operation and improve enterprise efficiency; The targets are all corporate funds. In practical work. The two often cross, regardless of each other. So it is not difficult for you to understand why the financial department wants to engage in accounting. However, their functions and contents are different.

In addition, both of them are independent professional disciplines, and there is absolutely no tax law between them, and there is no question of who has a higher status than who.

References:

Accounting Subject Number-Baidu Encyclopedia