True False, accounting subjects are classified according to the accounting elements to which they be

Right! The items that classify and account for the specific content of accounting elements are called accounting accounts.

Accounting elements are categorized according to the aspects that we focus on in carrying out accounting treatment, and are the main elements that make up the balance sheet and income statement. The accounting equation Assets = Liabilities + Owners' Equity and Profits = Income - Expenses (including costs) are all based on this.

The classification of these accounting accounts such as assets, liabilities, commons, owners' equity, costs, and profits and losses is classified according to the basic principles of the credit and debit accounting method, so that each economic transaction that occurs has a balanced formula of "borrowing must be loaned, and borrowing must be equal".

According to the different accounting elements to which they belong, the accounting subjects are divided into the following five categories:

1) Asset accounts, such as cash, bank deposits, fixed assets, etc.;

2) Liabilities, such as short-term loans, accounts payable, etc.;

3) Owner's equity accounts, such as: paid-in capital, capital reserve, surplus reserve, etc.;

4) Cost accounts, such as: production costs, manufacturing expenses, etc.;

5) Profit and loss accounts, such as: main business income, main business cost, management expenses, etc.

That's right. An accounting account is a category name that classifies and calculates the specific content of an accounting element.

Assets, Liabilities, Owners' Equity, Revenue, Expenses, Profits.

According to the different accounting elements to which they belong, they are divided into the following categories:

1. Asset accounts: including current assets and non-current assets, current assets include: cash in hand, bank deposits, accounts receivable.

Stuffiness of raw materials, inventory goods, etc.; Non-current assets include: long-term equity investments.

Long-term receivables, fixed assets.

Construction in progress, intangible assets, etc.

2. Liabilities: including current assets and non-current assets, current assets include: cash in hand, bank deposits, accounts receivable, raw materials, inventory commodities, etc.; Non-current assets include:

Long-term equity investment, long-term receivables, fixed assets, projects under construction, intangible assets, etc.

3. Common accounts: including paid-in capital.

Capital reserve, surplus reserve, current year's profit and profit distribution, etc.

4. Owner's equity accounts: including paid-in capital, capital reserve, surplus reserve, current year's profit and profit distribution, etc.

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

and other subjects. 6. Profit and loss accounts.

Subjects including income and expenses, reflecting income are: main business income, other business income, etc.; The accounts that reflect expenses are: main business costs, other business costs, sales expenses, and management expenses.

financial expenses, etc.

According to the different accounting elements to which they belong, the accounting subjects are divided into the following five categories:

1) Asset accounts, such as cash, bank deposits, fixed assets, etc.;

2) Liabilities, such as short-term loans, accounts payable, etc.;

3) Owner's equity accounts, such as: paid-in capital, capital reserve, surplus reserve, etc.;

4) Cost accounts, such as: production costs, manufacturing expenses, etc.;

5) Profit and loss accounts, such as: main business income, main business cost, reputation and management expenses, etc.

Answer]: a, b, c

This question examines the stupidity of the accounting subject.

According to the accounting elements to which they belong, it is classified into five categories: assets, liabilities, owners' equity, costs and profits and losses. The abc option is correct.

Classified according to the level of detail of the information provided and its reconciliation relationship: general classification accounts and clear subdivision dry file and slow accounts. The de option is incorrect.

Therefore, the correct answer to this question is the ABC option.

Answer]: c, d

According to the different accounting elements of the accounting account, it can be divided into asset account, liability account, equity account, profit and loss account, cost account and common class.

According to the different accounting elements to which they belong, the accounting subjects are divided into the following five categories:

1) Asset accounts, such as cash, bank deposits, fixed assets, etc.;

2) Liabilities, such as short-term loans, accounts payable, etc.;

(3) Owner's equity accounts, such as: paid-in capital, capital reserve, surplus spike reserve, etc.;

4) Cost accounts, such as: production costs, manufacturing expenses, etc.;

5) Profit and loss accounts, such as: main business income, main business cost, management expenses, etc.

Answer: A, B, C, D

According to the accounting elements attributed to the accounting subjects, the commonly used accounting accounts are generally divided into six categories: assets, liabilities, owners' equity, costs, profits and losses, and commons.

Answer]: According to the different accounting elements to which they belong, the accounting subjects are divided into the following five categories:

1) Asset accounts, such as cash in hand, bank deposits, fixed assets, etc.

2) Liabilities, such as short-term loans, accounts payable, etc.;

3) Owner's equity accounts, such as paid-in capital, capital reserve, surplus reserve, etc.

4) Cost accounts, such as: production costs, manufacturing expenses, etc.

5) Profit and loss accounts, such as: main business income, bending loss, main business cost, management expenses, etc.