List of Accounting Charts for Association Business Units

List of Accounting Accounts for Business Units Account Code Account Name Account Code Account Name Account Code Account Name 101 Cash 40401 Project Income 5040220 Hospitality 102 Bank Deposits 40402 Purchase Income 5040222 Dedicated Material Fees 10201 Basic Account Deposits 405 Business Income 504022201 Dedicated Drugs 10202 Migrant Workers Guarantee Special Account Deposit 409 Operating Income 504022202 Specialized Materials 10203 Purchase Special Account Deposit 412 Subsidiary Unit Contribution 504022203 Specialized Clothing and Labor Insurance 10204 Tax Special Account Deposit Development Zone 413 Other Income 5040224 Labor Fees 10205 Tax Special Account Deposit 501 Appropriated Funds 5040225 Delegated Operating Fees 10206 Infrastructure Special Account Deposit 502 Appropriated Funds 5040226 Labor Union Expenses 10207 Huocheng Community Revenue Account 503 Dedicated Expenditures 5040230 Welfare Fees 10208 Comprehensive Agricultural Development Deposit 50301 Project Expenditures 5040299 Other Expenditures on Goods and Services 10209 Grain and Oil Reserve Special Account 50302 Procurement Expenditures 504029901 Advertising and Publicity Fees 10210 Provisions Users 504 Business Expenditures 504029902 Compensation/Litigation Fees/Fines 105 Notes Receivable 50401 Salary and Welfare Expenditures 504029903 Retirement Special Needs/Activity Fees 106 Accounts Receivable 5040101 Basic Salary 504029904 Membership Fees 108 Prepayments 5040102 Allowances and Subsidies 504029905 Specialized Operational Expenses 110 Other receivables 5040103 Bonus 504029906 Training course expenses 11001 Personal receivables 504010301 Year-end bonus 504029907 Other 11002 Unit receivables 504010302 Other 50403 Expenditures for subsidies to individuals and families 11003 Other receivables 5040105 Social insurance contributions 5040301 Retirement Contributions115 Materials504010501 Pension Coordination Contributions504030101 Separation Payments116 Finished Goods504010502 Basic Medical Insurance Contributions504030104 Nursing Care Contributions117 Foreign Investments504010503 Civil Servants' Medical Insurance Contributions5040302 Retirement Contributions120 Fixed Assets504010504 Unemployment Insurance Contributions504030201 Pension 12001 Housing and buildings 504010505 Workers' compensation insurance premiums 504030204 Nursing care 12002 General equipment 504010506 Maternity insurance premiums 504030205 Transportation 12003 Specialized equipment 5040108 Meal allowance 5040303 Retirement and decommissioning 12004 Artifacts and displays 5040109 Other Salary and welfare expenditure 5040304 Pension 12005 Books 504010901 Employee's temporary worker's salary 5040305 Living allowance 12006 Other fixed assets 504010902 Overtime salary 5040306 Relief expenses 124 Intangible assets 504010903 Other 5040307 Medical expenses 127 Fiscal refundable amount 50402 Goods and Services Expenditures 5040312 Scholarships 201 Borrowings 5040201 Office Expenses 504031201 Scholarships 202 Notes Payable 504020101 Newspapers and Magazines 504031202 Scholarships 203 Accounts Payable 504020102 Office Supplies and Appliances 504031203 Student Loan Discounts 204 Accounts Received in Advance 504020103 Photocopying and typing materials fees 504031204 Others 207 Other payables 5040202 Printing fees 5040316 Incentive payments 20701 Payable to individuals 5040203 Consulting fees 5040318 Production subsidies 20702 Payable to units 504020301 Maintenance of office equipment 5040320 Housing fund 20703 Payable to others 504020305 Transportation expenses 5040321 Rent promotion subsidy 208 Payable to budget 5040204 Handling fees 5040322 House purchase subsidy 209 Payable to fiscal special account 5040205 Water charges 5040399 Other expenses to individuals and families and supplement 210 Taxes payable 5040206 Electricity charges 504039901 Infant subsidy 211 Payable to Salaries 5040207 Postage 504039902 Employee travel expenses for family visits 21101 Active staff 504020701 Telephone communication expenses 504039903 Others 21102 Retirees 504020702 Network communication expenses 50404 Capital expenditures 21103 Retirees 504020703 Mailing expenses 5040401 Purchase and construction of housing buildings 212 Payable local allowances 5040208 Heating expenses 5040402 Purchase of office equipment 21201 Active staff 504020801 Employee heating allowance 5040403 Purchase of specialized equipment 21202 Retirees 504020802 Fuel costs for unit heating 5040404 Purchase of transportation 21203 Retirees 504020803 Stove Purchase 5040405 Infrastructure construction 213 Payable to other personal income 504020804 Heating costs for retirees 5040406 Major repairs 21301 Heating costs for active staff 504020805 Retirees 5040407 Information network purchases 21302 Retirees 504020806 Temporary salaries for boiler personnel 5040408 Material reserves 21303 Retirees 5040209 Property Management 5040412 Other Capital Outlay 301 Utility Fund 5040210 Transportation 50405 Other Capital Outlay 30101 General Fund 504021001 Vehicle Material Maintenance 5040501 Building Building Purchase 30102 Investment Fund 504021002 Rental Vehicles 5040502 Office Equipment Purchase 302 Fixed Fund 504021003 Vehicle Fuel 5040503 Special Equipment Purchase 303 Special Fund 504021004 Vehicle Crossing or Bridge Fees 5040504 Transportation Purchase 30301 Employee Benefit Fund 504021005 Insurance/Road Maintenance/Annual Inspection Fees 5040505 Infrastructure Construction 30302 Medical Fund 504021006 Driving Safety Incentive Fee 5040506 Major Repair 30303 Repair and Purchase Fund 504021007 Parking Fee/Vehicle Wash Fee 5040507 Information Network Purchase and Construction 30304 Housing Fund 5040211 Travel Expenses 5040508 Material Reserve 306 Operating Balance 5040212 Overseas Travel 5040512 Other Capital Expenditures 307 Operating Balance 5040213 Maintenance 505 Operating Expenditures 308 Balance Allocation 504021301 Office Equipment Maintenance 509 Costs and Expenses 30801 Income Taxes Payable 504021302 Specialized Equipment Maintenance 512 Sales Taxes 30802 Withdrawal of Specialized Funds 504021303 Maintenance of Utility Houses or Buildings 516 Contributions to Superior Expenditures 30803Extraction of business fund 504021304Other 517Subsidies to affiliated units 401Financial subsidy income 5040215Lease fee 520Carry-over of self-financing infrastructure 403Subsidies to higher levels 5040216Conference fees 404Appropriation to earmarked funds 5040218Training fees