How to set the voucher account of chamber of commerce accounting table?

Please refer to "Accounting System for Non-profit Organizations" to set up accounting subjects for chamber of commerce accounting.

Subject setting of China Private Economy International Cooperation Chamber of Commerce;

1, cash

This course accounts for the cash on hand of this unit;

2. Bank deposits

Deposits deposited by the accounting unit in banks or other financial institutions; This course is set according to the details of financial institutions;

3. Other monetary funds

This course accounts for foreign deposits, bank draft deposits, bank promissory notes deposits, credit card deposits, credit deposits, investment deposits and other monetary funds, and this course is set according to the details of financial institutions;

4. Short-term investment

This account can be realized at any time, and it is not allowed to hold investments exceeding 1 year, including stocks and creditor's rights investments. , and the details of this course are set according to the invested unit;

5. Short-term investment depreciation reserve

This course accounts for the provision of short-term investment depreciation, and the details of this course are set according to the invested unit;

6. Notes receivable

This course accounts for commercial bills received from selling goods and providing services, and the details of this course are set according to the current unit;

7. Accounts receivable

The main business activities of this course, such as selling goods and providing services, should collect money from members, purchasing units or receiving service units, but they have not actually received the money. The course is set up in detail according to the current unit;

8. Other receivables

This course accounts for all kinds of accounts receivable and temporary payments except notes receivable and accounts receivable, including dividends receivable, interest receivable, all kinds of prepayments to employees, employee loans, claims receivable from insurance companies, etc. This course distinguishes between units and individuals, and sets up three levels of details according to the current unit or individual;

9. Bad debt provision

The provision for bad debts accrued by the accounting unit of this account shall be accounted for in detail according to notes receivable, accounts receivable and other receivables;

10, prepayment

This course accounts for the money paid in advance by commodity suppliers or labor service providers, and the details of this course are set according to the current units;

1 1, inventory

This course accounts for materials, materials and commodities that are held for sale or donation in daily business activities, or are still in the production process, or will be used for production, provision of labor services or daily management, including materials, goods in stock, materials entrusted for processing, tools and appliances that fail to meet the standard of fixed assets, etc. This course sets up details according to the types of materials and sets up audit subjects;

12, inventory depreciation reserve

For the inventory depreciation reserve extracted from this account, details are set according to the material category, and reference accounts are set;

13, prepaid expenses

This course has been spent, but the expenses that should be borne by the current period and subsequent periods within 1 year (including 1 year) should be detailed according to the nature of payment;

14, long-term equity investment

All kinds of equity investments, including long-term equity investments and other long-term equity investments, have been prepared for more than 65,438+0 years (excluding 65,438+0 years) in this accounting. This course is detailed according to the invested unit;

15, long-term debt investment

This account accounts for creditor's rights investments such as bonds that cannot be realized or are not ready to be realized at any time purchased within 1 year (excluding 1 year). This course is detailed according to the invested unit;

16, long-term investment impairment reserve

This course accounts for long-term investment impairment reserve, which should be accounted according to the details of the invested unit;

17, fixed assets

This course accounts for the original price of fixed assets, and this course sets up details and reference books according to the categories of fixed assets;

18, accumulated depreciation

This course accounts for the accumulated depreciation of fixed assets. This course sets up details and reference books according to the categories of fixed assets.

19, construction in progress

This course accounts for the actual expenditure of the project under construction, and sets the details according to the project name;

20. Cultural relics and cultural assets

This course accounts for the value of cultural relics and cultural assets. Cultural relics and cultural assets refer to long-term or permanent preservation of historical relics, works of art and other collections with cultural or historical value. This course gives a detailed introduction according to the names of works of art;

2 1, fixed assets liquidation

This course accounts for the value of fixed assets transferred to liquidation due to sale, scrapping, damage or other disposal, as well as liquidation expenses and liquidation income incurred in the liquidation process. The details of this course are set according to the categories of fixed assets, and the account books are set for future reference;

22. intangible assets

This course accounts for non-monetary long-term investments held for business activities, lease to others or management purposes, including patents, non-patented technologies, trademarks, copyrights and land use rights. , this course according to the name of intangible assets set details;

23. Entrusted assets

This account accounts for the assets received by the entrusting party when it is entrusted to engage in entrusted agency business. The details of this course are set according to the entrusting unit, and the three-level details are set according to the asset name;

24. Short-term loans

This course accounts for all kinds of loans borrowed from banks or other financial institutions with a term of 1 year (including 1 year), and the details of this course are set according to the name of the institution;

25. Notes payable

This course accounts for commercial bills drawn and accepted for purchasing materials, commodities and accepting labor services, including bank acceptance bills and commercial acceptance bills. This course sets the details according to the supplier;

26. Accounts payable

This course accounts for the money that should be paid to suppliers for purchasing materials, goods and services, and the details of this course are set according to suppliers;

27. Accounts received in advance

This course accounts for all kinds of money received in advance from labor and commodity purchasing units, and this course is set according to the details of supply units;

28. Payable wages

This course accounts for the total wages payable to employees, including all kinds of wages, bonuses and allowances. Within the total wages, whether it is paid in the current month or not, it should be accounted for by this account, and the details of this account should be set according to the wage category;

29. Taxes payable

This course accounts for all kinds of taxes and fees payable in accordance with the relevant tax laws of the state, and sets the details of this course according to the tax types;

Other accounts payable

This course accounts for the funds payable and temporarily received by other units or individuals, and sets the details of this course according to the current units and individuals;

3 1, accrued expenses

This course accounts for the expenses that have occurred but have not been paid in advance according to the regulations, and the details of this course are set according to the expense category;

Estimated liabilities

This course accounts for liabilities recognized due to realistic obligations arising from contingencies, including liabilities recognized due to external guarantees, discounting of commercial acceptance bills, pending lawsuits, etc. This course sets the details according to the expected liability category, and sets the three-level details according to the unit;

33. Long-term borrowing

This course accounts for loans borrowed from banks or other financial institutions with a term of 1 year or more (excluding 1 year), and the details of this course are set by financial institutions;

34. Long-term payables

This course accounts for various long-term payables, such as financing fixed assets lease fees. , and the details of this course are set according to the current unit;

35. Principal-agent liabilities

This course accounts for the liabilities arising from engaging in entrusted agency business and accepting entrusted agency assets. This company sets details according to the current company and three-level details according to assets;

36. Unrestricted net assets

The non-restricted net assets of the accounting unit of this account, that is, the net assets of the unit other than the restricted net assets;

37. Restricted net assets

This course accounts for limited company net assets. If the use and disposal of assets or the economic benefits of assets receive the time limit or (and) the use limit stipulated by the resource provider or relevant national laws and administrative regulations, the resulting net assets are limited net assets, and the details of this course are set according to the project name;

38. Donation income

This course accounts for the donation income received from other units or individuals. This course is divided into departments according to the Secretariat, Finance and Investment Working Committee, Resources and Utilization Working Committee, Science and Technology and Industry Working Committee, Talent and Intelligence Working Committee and China Commercial and Foreign Commercial Working Committee. This course includes two details: unrestricted donation income and limited donation income, in which the limited donation income is set at three levels according to the unit;

39. Membership fee income

This course accounts for the membership fee income collected from members according to the articles of association. This course sets up departmental subjects according to the Secretariat, Finance and Investment Working Committee, Resources and Utilization Working Committee, Science and Technology and Industry Working Committee, Talent and Intelligence Working Committee and Chinese and Foreign Business Working Committee;

40. Income from services provided

This course accounts for the income from providing services to other customers according to the articles of association of the company. This course is divided into departments according to the Secretariat, Finance and Investment Working Committee, Resources and Utilization Working Committee, Science and Technology and Industry Working Committee, Talent and Intelligence Working Committee and China Commercial and Foreign Commercial Working Committee. This course sets up two-level ledgers according to domestic income and overseas income, and three-level ledgers according to projects.

4 1, government of subsidy income

This course accounts for the income obtained from government subsidies or subsidies given by government agencies. This course sets two levels of details according to the limited income and unrestricted income, and three levels of details according to the project name;

42. Revenue from commodity sales

This course accounts for the income from selling goods;

43. Investment income

This course accounts for the net profit and loss of investment obtained from foreign investment;

44. Other income

This course accounts for income other than income from major business activities such as donation income, membership fee income, service provision income, commodity sales income, government subsidy income and investment income. This course sets up a subsidiary ledger according to the nature of income;

45. Cost of business activities

This course accounts for the expenses incurred in achieving business objectives, carrying out project activities or providing services. This course is divided into departments according to the Secretariat, Finance and Investment Working Committee, Resources and Utilization Working Committee, Science and Technology and Industry Working Committee, Talent and Intelligence Working Committee, and Chinese Business and Foreign Business Working Committee. This course sets up detailed subjects according to limited expenditure and non-limited expenditure, three-level detailed subjects according to projects, and four-level detailed subjects according to expense types.

46. Management fee

This course accounts for the expenses incurred in organizing and managing its business activities, including the funds of the board of directors (or the board of directors or similar authority), as well as wages, bonuses, allowances, welfare funds, housing provident fund, housing subsidies, social security fees and the wages and subsidies of retirees. As well as office expenses, utilities, post and telecommunications fees, property management fees, travel expenses, depreciation fees, repair fees, intangible assets amortization fees, inventory losses, asset impairment losses, losses arising from expected liabilities, agency fees, and donated assets that should be repaid. This course is divided into departments according to the Secretariat, Finance and Investment Working Committee, Resources and Utilization Working Committee, Science and Technology and Industry Working Committee, Talent and Intelligence Working Committee, Chinese Business and Foreign Business Working Committee.

47. Financing costs

This course accounts for the expenses incurred in raising funds for business activities, including the expenses incurred by the unit to obtain donated assets, as well as the borrowing costs and exchange losses (minus exchange gains) that should be included in the current expenses. This course sets up departmental accounts according to the Secretariat, Finance and Investment Working Committee, Resources and Utilization Working Committee, Science and Technology and Industry Working Committee, Talent and Intelligence Working Committee and Chinese and Foreign Business Working Committee, and sets up detailed accounts according to the types of expenses.

Other expenses

Expenditures that cannot be attributed to the above-mentioned business activity expenses, management expenses or financing expenses are accounted for in this account, and departmental accounts are set up in this account according to the Secretariat, Finance and Investment Working Committee, Resources and Utilization Working Committee, Science and Technology and Industry Working Committee, Talent and Intelligence Working Committee and China Municipal Commerce and Foreign Affairs Working Committee, and detailed accounts are set up in this account according to the types of expenditures;