Can anyone tell me the names of all the accounts in finance

It depends on whether your unit implements the new accounting system or the old accounting system, and there is a difference between the two! @!

Be careful to see if the system is up to date.

Look at the version after 2000.

Let's take a look at basic accounting, after 2001.

account.

A ledger account is the name of an account. The account is set up according to the account of the meeting, and has a certain format and structure, which is used to reflect the increase and decrease of the accounting elements and the carrier of the results.

Each account has a name that describes the economic content of the account's accounting. Accounts are set up according to ledger accounts, so the name of the account must be the same as the account.

Relationship between accounts and ledger accounts:

Both accounting subjects and accounts are scientific classifications of the specific contents of accounting elements, and the accounting contents of the two are consistent and of the same nature. The ledger is the name of the account and the basis for setting up the account; Accounts are opened according to the ledger account, which is the specific application of the ledger account. Without accounting accounts, the account loses the basis for setting up; Without accounts, you can't play the role of an account.

The difference between an account and an account is that the account is only the name of the account and has no structure; Accounts, on the other hand, have a certain format and structure, and reflect the increase or decrease of a certain economic content and its balance through its structure.

1. Asset accounts: according to the liquidity of assets, they are 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 accounts reflecting current liabilities and accounts reflecting long-term liabilities.

3. Common accounts: The characteristic of common accounts is that they need to define their nature from the direction where their closing balances are located.

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

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

6. Profit and loss accounts: divided into income accounts and expense accounts. Revenue accounts include "main business income", "other business income", "investment income", "non-operating income" and other accounts.

Expense accounts include "Cost of Main Business", "Other Business Costs", "Business Tax and Surcharge", "Other Business Expenses", "Sales Expenses", "Administrative Expenses", "Financial Expenses", "Income Tax Expenses" and other accounts.

According to the economic content of the accounting subjects, the basic characteristics of the accounting elements are followed, and the increase and decrease of the changes of the accounting elements are classified and grouped, which clearly reflects the financial status and operating results of the enterprise.

1. Cash on hand - cash; .

2. Bank deposits: checks, deposits, deposits;

3. Other monetary funds - bank drafts, cashier's checks;

4. Accounts receivable is not collected and arrears are collected;

5. His receivables - + borrowing travel expenses and compensation for the responsible person;

6. Prepaid Accounts - Prepaid Payment;

7. Bills receivable - received commercial bills;

8. Material procurement - the purchased materials have not been inspected into the warehouse;

9. Raw materials - materials (this account is used when purchasing materials, requisitioning materials, and reselling material costs);

10. Inventory commodities - the cost of goods sold after the completion of the product is carried forward;

11. Fixed assets - equipment and machinery (value = buy ** + tax + freight);

12. Construction in progress - equipment needs to be installed (including labor costs and material costs);

13. Accumulated depreciation: Depreciation;

14. Short-term loans - bank loans, borrowings (repayment period - within the year);

15. Accounts payable - unpaid, arrears;

The general ledger accounts are set according to the standard, the detailed account is set according to the standard, and if there is not in the standard, it is set according to your specific situation.

The general ledger does not have detailed accounts, only involves first-level accounts, and the expenses include management expenses, manufacturing expenses, and financial expenses.

The expense accounts are mainly management expenses, operating expenses, and financial expenses.

The detailed accounts are determined according to the needs of their own units, and generally include management expenses: wages and salaries, welfare expenses, travel expenses, office expenses, depreciation expenses, repair costs, business entertainment expenses, ** expenses, etc. Operating Expenses:

Advertising costs, transportation costs, loading and unloading costs, packaging costs, exhibition fees, consignment handling fees, salesman salaries and bonuses, etc. Financial expenses: interest expense, interest income, handling fees, etc.

Now the new accounting system has changed the subjects.

It is a sales expense, a management expense, a financial expense.

Sales expenses: advertising expenses, transportation expenses, packaging costs, insurance premiums, sales commissions, operating lease expenses, travel expenses, wages, welfare expenses, depreciation and other expenses incurred by the sales department, and entertainment expenses.

Management expenses: wages and salaries, welfare expenses, travel expenses, office expenses, depreciation expenses, repair costs, material consumption, amortization of low-value consumables, technology development expenses, social security expenses, labor protection expenses, business entertainment expenses, trade union funds, employee education expenses, shareholders' meeting or board of directors fees, amortization of start-up expenses, amortization of intangible assets, bad debt losses, taxes, fire protection expenses, sewage costs, greening fees, consulting fees, litigation fees, trademark registration fees, etc.

Financial expenses: handling fees, interest.

Operating expenses: advertising expenses, transportation costs, loading and unloading costs, packaging costs, exhibition fees, insurance premiums, sales commissions, consignment fees, operating lease expenses, travel expenses, wages, welfare expenses, depreciation and other expenses incurred by the sales department& }t5 p9 b* h$" m( v+ q5 a% v, b

Management expenses: wages and salaries, welfare expenses, travel expenses, office expenses, depreciation expenses, repair costs, material consumption, amortization of low-value consumables, technology development expenses, social security expenses, labor protection expenses, business entertainment expenses, trade union funds, employee education expenses, shareholders' meeting or board of directors fees, amortization of start-up expenses, amortization of intangible assets, compensation for mineral resources, bad debt losses, taxes, fire protection fees, sewage fees, greening fees, consulting fees, litigation fees, fees for hiring intermediaries, trademark registration fees, etc.

Answer: Accounting accounts can be divided into six categories: asset accounts, liability accounts, common accounts, owners' equity accounts, cost accounts, and profit and loss accounts according to the economic content they reflect. Each type of account can be divided into a number of specific accounts according to certain criteria.

1) Asset (including asset allowances) includes: cash in hand, bank deposits, prepaid accounts, accounts receivable, bad debt provisions, raw materials, inventory goods, inventory decline provisions, long-term equity investments, fixed assets, accumulated depreciation, fixed assets impairment provisions, fixed assets liquidation, intangible assets, accumulated amortization, intangible assets impairment provisions, and long-term amortized expenses.

2) Liabilities include: accounts receivable, accounts payable, notes payable, employee remuneration payable, taxes payable, dividends payable, long-term borrowings, short-term borrowings, etc.

3) Owner's equity accounts include: paid-in capital, share capital, capital reserve, surplus reserve, profit distribution - undistributed profit, current year's profit.

4) Profit and loss items include: main business income, other business income, main business costs, other business costs, taxes and surcharges, management expenses, financial expenses, sales expenses, asset impairment losses, investment income, gains and losses on asset disposal, fair value change gains and losses, non-operating income, non-operating expenses, and income tax expenses.

5) Cost accounts include: production costs (direct materials, direct labor), manufacturing expenses.

Generally, they are classified in this way.

A chart of accounts commonly used by enterprises.

Serial number number name Serial number number name.

I. Asset class 21 214 Benefits payable.

Cash III. Owners' equity.

1 101 Bank deposits Paid-up capital.

2 102 Accounts receivable 22 301 Capital reserves.

3 113 Provision for bad debts 23 311 Surplus reserve.

4 114 Other receivables 24 313 Profit for the year.

5 119 Material procurement 25 321 Profit distribution.

Materials 26 322 Fourth, cost category.

6 122 Finished products Production costs.

Zhen Xun Jin 7 123 Amortized expenses 27 401 Manufacturing costs.

Yuji 8 137 Fixed assets 28 405 V. Profit and loss.

9 139 Accumulated depreciation Operating income.

10 161 Excess of property to be disposed of 29 501 Operating costs.

11 165 II. Liabilities 30 502 Selling expenses.

12 191 Short-term borrowings 31 503 Business taxes.

Accounts payable 32 504 Administrative expenses.

Other accounts payable 33 521 Financial costs.

Wages payable 34 522 Non-operating income.

13 201 Taxes payable 35 541 Non-operating expenses.

14 203 Profit payable 36 542 Income tax.

15 209 Provision for expenses 37 551

Long-term borrowing.