"Accumulated depreciation" account, "tax payable" general ledger account, "invested capital" account, "business reserves "Accumulated Depreciation", "Taxes Payable" general ledger account, "Capital Contributions", "Business Accumulations", "Profit Payable", and "Taxes" line item.
Accounting accounts are the accounts that categorize the specific content of accounting elements according to the content of economic operations and the requirements of economic management, and are called accounting accounts.
Accounting accounts according to the level of detail of the information provided and its unity of different relationships, and is divided into general classification accounts and detailed classification accounts.
The former is the specific content of the accounting elements of the general classification, to provide general information accounting accounts, such as "accounts receivable", "raw materials" and other subjects, the latter is a further classification of the general classification of accounts, to provide a more detailed and specific Accounting information subjects, such as "accounts receivable" subject by debtor name to set up detailed accounts, reflecting the specific object of accounts receivable.
Because of the provision of false financial accounting reports, false accounting, concealment or intentional destruction of accounting documents, accounting books, financial accounting reports, embezzlement, misappropriation of public funds, misappropriation of duties and other violations related to the accounting duties, was held criminally liable, shall not be allowed to participate in the qualification examination for the accounting profession, shall not be allowed to obtain or re-qualify for the qualification of the accounting profession.