Subject Code Subject Name Subject Code Subject Name
101 Cash 5040202 Printing Fees
102 Bank Deposit 5040203 Consulting Fees
10201 Deposit in the Basic Account 504020301 Maintenance Fees for Office Equipment
10202 Migrant Workers' Guarantee Deposit 504020305 Transportation Fee
10203 Purchase Account Deposit 5040204 Handling Fee
10204 Tax Special Account Deposit Development Zone 5040205 Water Fee
10205 Tax Special Account Deposit 5040206 Electricity Fee
10206 Infrastructure Special Account Deposit 5040207 Postage and telegraphic charges
10207 Hocheng Community Income Account 504020701 Telephone communication charges
10208 Deposit for Comprehensive Agricultural Development 504020702 Network communication charges
10209 Cereal and Oil Reserve Account 504020703 Postage and telegraphic charges
10210 Backup user 5040208 Heating Fee
105 Bills Receivable 504020801 Employee Heating Allowance
106 Accounts Receivable 504020802 Unit Heating Fuel Fee
108 Prepayment 504020803 Stove Acquisition Fee
110 Other Receivables 504020804 Heating Fee for Retirees
11001 Accounts receivable from individuals 504020805 Heating costs for retirees
11002 Accounts receivable from units 504020806 Temporary wages for boiler personnel
11003 Accounts receivable from others 5040209 Property management costs
115 Materials 5040210 Transportation costs
116 Finished goods 504021001 Vehicle Material Maintenance
117 Foreign Investment 504021002 Vehicle Rental
120 Fixed Assets 504021003 Vehicle Fuel Costs
12001 Houses and Buildings 504021004 Vehicle Crossing or Bridge Costs
12002 General Equipment 504021005 Insurance/road maintenance/annual inspection
12003 Specialized equipment 504021006 Driving safety incentive fee
12004 Artifacts and displays 504021007 Parking/car wash
12005 Books 5040211 Travel expenses
12006 Other fixed assets 5040212 Expatriation expenses<
124 Intangible Assets 5040213 Maintenance Costs
127 Fiscal Reimbursable 504021301 Office Equipment Maintenance Costs
201 Borrowings 504021302 Specialized Equipment Maintenance Costs
202 Notes Payable 504021303 Maintenance of Utility Building or Buildings
203 Accounts payable 504021304 Others
204 Accounts receivable in advance 5040215 Rental fees
207 Other payables 5040216 Conference fees
20701 Individuals payable 5040218 Training fees
20702 Units payable 5040220 Hospitality expenses
20703 Payable to others 5040222 Earmarked materials
208 Payable to budget 504022201 Earmarked drugs
209 Payable to financial account 504022202 Earmarked materials
210 Taxes payable 504022203 Earmarked clothing and labor
211 Payable to salary 5040224 Labor cost
21101 Active staff 5040225 Commissioned operating expenses
21102 Retirees 5040226 Trade union expenses
21103 Retirees 5040230 Welfare expenses
212 Local allowances and subsidies payable 5040299 Other goods and services expenses
21201 Active staff 504029901 Advertising and promotion expenses
21202 Retirees 504029902 Indemnification/litigation costs/fines
21203 Retirees 504029903 Retirement special needs/activities
213 Other personal income payable 504029904 Membership dues
21301 Active employees 504029905 Special Operating Expenses
21302 Retirees 504029906 Training Course Expenses
21303 Retirees 504029907 Other
301 Career Funds 50403 Expenditures for Individuals and Households
30101 General Funds 5040301 Retirement Expenses
30303 Purchase and maintenance fund 504030205 Transportation expenses
30304 Housing fund 5040303 Retirement and decommissioning expenses
306 Career balance 5040304 Pensions
307 Operating balance 5040305 Living allowances
308 Distribution of balance 5040306 Relief expenses
30801 Income tax payable 5040307 Medical expenses
30802 Withdrawal of earmarked funds 5040312 Scholarships
30803 Withdrawal of utility funds 504031201 Scholarships
401 Income from financial subsidies 504031202 Scholarships
403 Income from higher level subsidies Income 504031203 Student Loan Subsidy
404 Appropriation to Earmarked Funds 504031204 Others
40401 Project Income 5040316 Incentive Payment
40402 Procurement Income 5040318 Production Subsidy
405 Career Income 5040320 Housing Provident Fund
409 Operating Income 5040321 Rent Increase Subsidy
412 Subsidiary Unit Contribution 5040322 Subsidy for House Purchase
413 Other Income 5040399 Other Expenditures on Individuals and Families and Complementary Expenditures
501 Funds Appropriated 504039901 Subsidy for Infants and Young Children
502 Funds Appropriated for Earmarked Expenses 504039902 Employee travel expenses for family visits
503 Earmarked expenses 504039903 Others
50301 Project expenses 50404 Capital expenditures
50302 Procurement expenditures 5040401 Purchase of buildings and constructions
504 Utility expenditures 5040402 Purchase of office equipment
50401 Salary and Welfare Expenditures 5040403 Purchase of Special Purpose Equipment
5040101 Basic Salary 5040404 Purchase of Transportation
5040102 Allowances and Subsidies 5040405 Construction of Infrastructure
5040103 Bonus 5040406 Large-scale Repair and Improvement
504010301 Year-end Bonus 5040407 Information Network Purchase and Construction
504010302 Others 5040408 Material Reserve
5040105 Social Insurance Contribution 5040412 Other Capital Expenditures
504010501 Pension Co-ordination Fee 50405 Other Capital Expenditures
504010502 Basic Medical Insurance Premium 5040501 Purchase and Construction of Buildings
504010503 Medical Insurance Premium for Civil Servants 5040502 Purchase of Office Equipment
504010504 Unemployment Insurance Premium 5040503 Purchase of Special Purpose Equipment School of Accounting xuekuaiji.com
504010505 Employment Injury Insurance Premium 5040504 Purchase of transportation
504010506 Maternity insurance premium 5040505 Infrastructure construction
5040108 Meal subsidy 5040506 Large-scale repairs
5040109 Other salary and welfare expenditures 5040507 Purchase and construction of information network
504010901 Employment Personnel Temporary Wages 5040508 Material Reserve
504010902 Overtime Wages 5040512 Other Capital Expenditures
504010903 Other 505 Operating Expenditures
50402 Expenditures for Goods and Services 509 Costs and Expenses
5040201 Office Expenses 512 Sales Taxes
504020101 Newspaper and Magazine Fees 516 Expenses Surrendered to Supervisors504020102 Office Supplies and Utilities 517 Subsidies to Affiliated Units
504020103 Photocopying and Typing Materials 520 Carrying Over to Self-financed Infrastructure