List of Accounting Subjects in the Construction Industry
Serial No. No. Subject Name
Level 1 Subjects Level 2 Subjects Level 3 Subjects
I. Asset Classes
1,1001 Cash on Hand
2,1002 Bank Deposits
100201 Deposits in Renminbi
100202 Foreign Currency Deposits
3 1003 # Internal Bank Deposits
4 1009 Other Monetary Funds
100901 Outbound Deposits
100902 Cashier's Checks
100903 Bank Drafts
100904 Credit Cards
100905 Letter of credit deposits
100906 Deposits out of investments
5 1010 * Internal transactions
6 1011 * Deposits in internal units
7 1101 Short-term investments
110101 Stocks
110102 Bonds
110103 Funds
110110 Other
8 1102 Allowance for Decline in Value of Short-term Investments
110201 Stock Investments
110202 Bond Investments
110203 Fund Investments
110204 Other Investments
9 1111 Notes Receivable
10 1121 Dividends receivable
11 1122 Interest receivable
12 1131 Accounts receivable
113101 Accounts receivable for work
113102 Accounts receivable for goods sold
13 1132 #Imprests set up by department or individual
14 1133 Other receivables
113301 Claims and penalties receivable
113302 Rentals receivable from leased premises
113303 Advances receivable
113304 Deposits out
113305 Prepayment transfers in
113310 Other
15 1141 Allowance for bad debts
114101 Receivable from Accounts receivable
114102 Other receivables
16 1151 Prepayments
115101 Prepayments to suppliers
115102 Purchase borrowings
115105 Other
17 1161 Subsidies receivable
18 1201 Supplies purchases
120101 Purchase price
120102 Freight and miscellaneous charges
120103 Pick and sort charges
120104 Taxes
120110 Other
19 1211 Raw materials
121101 Primary materials
121102 Auxiliary materials
121103 Purchased semi-finished goods
121104 Other materials
20 1221 Packaging
21 1231 Low-value consumables
123101 Low-value consumables in stock
123102 Low-value consumables in use
123103 Amortization of low-value consumables
22 1232 Material Cost Differences
123201 Primary Materials
123202 Auxiliary Materials
123203 Purchased Semi-Finished Goods
123204 Other Materials
123205 Working Capital Materials
123206 Low Value Consumables
23 1233 * Working capital materials
123301 Working capital materials in stock
123302 Working capital materials in use
123303 Amortization of working capital materials
24 1241 Self-made semi-finished goods Set up by category or variety
25 1243 Commodities in stock Set up by category or variety
26 1244 Commodity purchase and sale Difference Set by category of physical person in charge
27 1251 Entrusted processing materials Set by processing contract and entrusted unit
28 1261 Entrusted goods set by entrusted unit
29 1271 Entrusted goods set by entrusted unit
30 1281 Provision for decline in value of inventories
128101 Inventory Allowance for decline in value
128102 Allowance for expected loss on contracts
31 1291 Merchandise issued in installments Set up by sales object
32 1301 Amortized expenses Set up by expense item
33 1401 Long-term equity investments
140101 Equity investment
140102 Other equity investments
<3434 Investments34 1402 Long-term Debt Investments
140201 Bond Investments
140202 Other Debt Investments
35 1421 Provision for Impairment of Long-term Investments
142101 Equity Investments
142102 Debt Investments
36 1431 Entrusted Loans <
143101 Principal
143102 Interest
143103 Provision for Impairment
37 1451 *Appropriation of Affiliated Funds Set up by Affiliated Units
38 1501 Fixed Assets
150101 Houses and Buildings
150102 Construction Machinery
150103 Transportation equipment
150104 Production equipment
150105 Test equipment and instruments
150106 Other fixed assets
150107 Fixed assets for non-production purposes
150108 Land
39 1502 Accumulated depreciation
40 1505 Provision for impairment of fixed assets Set up by category
41 1506 *Temporary facilities Set up by category or using department
42 1507 *Amortization of temporary facilities
43 1601 Construction materials
160101 Special-purpose materials
160102 Special-purpose equipment
160103 Prepayments for large equipment
160104 Tools and implements prepared for production
160105 Other
44 1603 Construction in progress
160301 Labor costs
160302 Material costs
160303 Machinery use costs
160304 Other direct costs
45 1605 Provision for impairment of construction in progress Set up by project
160501 Set up by fixed assets to be liquidated
160502 Set up by name of the temporary installations to be liquidated
46 1701 Fixed assets to be liquidated Set up by category
47 1702 *Temporary installations to be liquidated Set up by Set by category
48 1801 Intangible assets Set by category
49 1805 Provision for impairment of intangible assets Set by category
50 1815 Unrecognized financing costs
51 19101 Long-term amortization set by category
52 1911 Gain or loss on property held for disposal
191101 Gains and losses on current assets pending disposal
191102 Gains and losses on fixed assets pending disposal
II. Liabilities
53 2101 Short-term borrowings Set up by creditor
54 2105 # Internal bank borrowings
55 2111 Bills payable
56 2121 Accounts payable
212101 Subcontracts payable
212102 Purchases payable
57 2123 *Construction settlements Set up according to the contract or object of construction
58 2131 Accounts receivable in advance
213101 Construction receivables in advance
213102 Provisions in advance
213103 Sales receivables in advance Wage Packet Savings
215105 Other
62 2153 Benefits Payable
215301 Withdrawal of Benefits
215102 Medical Insurance Premiums
215103 Hardship Benefits
215104 Workers' Compensation Medical Care
215105 Other
63 2161 Dividends payable
64 2171 Taxes payable
217101 Value-added tax payable
21710101 Input tax
21710102 Taxes paid
21710103 Transfer of unpaid value-added tax
21710104 Tax relief
21710105 Tax on sales
21710106 Tax refund on export
21710107 Transfer of input tax
21710108 Export against tax payable on domestic sales
21710109 Transfer of overpaid VAT
217102 Unpaid VAT
217103 Business tax payable
217104 Consumption tax payable
217105 Resource tax payable
217106 Income tax payable
217107 Land value-added tax payable
217108 Urban maintenance and construction tax payable
217109 Property tax payable
217109 Property tax payable
21710101010 Land tax payable
217101111112 Overpaid VAT
217110 Land Use Tax Payable
217111 Vehicle and Vessel Use Tax Payable
217112 Individual Income Tax Payable
65 2176 Other Payables
217601 Education Fee Surcharge
217602 Mineral Resources Compensation Fee
217603 Housing Provident Fund <
217604 Housing Repair Expenses
66 2181 Other Payables by Category or Unit and Individual
67 2191 Withholding Expenses
219101 Rent
219102 Insurance Premiums
219103 Interest on Borrowings
219104 Fixed Assets Repairs
68 2201 Value of assets to be transferred
69 2211 Projected liabilities Set up by projected items
70 2301 Long-term borrowings Set up by borrowing unit
71 2311 Bonds payable
231101 Nominal value of bonds
231102 Premium on bonds
231103 Bond discount
231104 Due and interest
72 2321 Long-term payables Set up by type
73 2331 Specialized payables Set up by type
74 2341 Deferred tax
3. Owners' equity accounts
75 3101 Paid-in capital (or share capital) <
310101 National capital
310102 Collective capital
310103 Corporate capital
310104 Individual capital
210105 Foreign capital
76 3103 Returned investment Set up according to the investor who has returned the investment
77 3111 Capital stock Public reserves
311101 Capital (equity) premium
311102 Provision for non-cash assets received as donations
311103 Provision for cash donations received
311104 Provision for equity investments
311105 Transfer of appropriations
311106 Differences in translation of capital in foreign currencies
311107 Other capital surplus
78 3121 Surplus reserves
312101 Statutory surplus reserves
312102 Arbitrary surplus reserves
312103 Statutory public welfare funds
312104 Reserve fund
312105 Enterprise development fund
312106 Repatriation of Profits to Investments
79 3131 Profit for the Year
313101 Revenue from Principal Operations
313102 Costs of Principal Operations
313103 Taxes and Surcharges on Principal Operations
313104 Other Operating Income
313105 Other Operating Expenses
313106 Operating Expenses
313107 Administrative Expenses
313108 Finance Costs
313109 Investment Income
313110 Subsidy Income
313111 Non-operating Income
313112 Non-operating Expenses
313113 Contained Wage Packet Savings
313114 Income Tax
313115 Subordinated Transfers
80 3141 Profit Distribution
314101 Other Transfers
314102 Withdrawal of Statutory Surplus Pool
314103 Withdrawal of Statutory Public Goods
314104 Withdrawal from Reserve Fund
314105 Withdrawal from Enterprise Development Fund
314106 Withdrawal from Employee Incentive and Welfare Fund
314107 Repatriation of Profits to Investments
314108 Dividends Payable on Preferred Shares
314109 Withdrawal from Arbitrary Surplus
314110 Dividends payable on common stock
314111 Dividends on common stock transferred to capital (equity)
314115 Undistributed profits
81 3142 *Inward transfers from superiors
4. Cost Accounts
82 4101 Production Costs
410101 Basic production costs
41010101 Direct Labor Costs
41010102 Direct Material Costs
41010103 Machinery Usage Costs
41010104 Other Direct Costs
41010105 Manufacturing Costs
410102 Auxiliary Production Costs
41010201 Direct Labor Costs
41010202 Direct Material Costs
41010203 Machinery Usage Costs
41010204 Other Direct Costs
41010205 Manufacturing Costs
83 4104 *Construction
410401 Contract Costs
41040101 Direct Labor Costs
41040102 Direct Material Costs
41040103 Machinery Usage Costs
41040104 Other Direct Costs
41040105 Indirect Costs
41040106 Subcontracting Costs
410402 Contract Gross Profit
84 4105 Manufacturing expenses
410501 Management salaries
410502 Travel and transportation
410503 Office expenses
410504 Depreciation and repairs
410505 Consumption of materials
410506 Labor protection
410507 Insurance
410510 Other
85 4106 #Indirect Costs
410601 Management Salaries
410602 Travel and Transportation
410603 Office Expenses
410604 Depreciation and Repair
410605 Material Consumption
410606 Labor protection
410607 Property insurance
410608 Construction warranty
410609 Upward overhead
410615 Other
86 4107 Labor costs are set up according to the type of labor provided
87 4110 *Machinery Operations
411001 Contracted Work
41100101 Labor Costs
41100102 Fuel & Power
41100103 Depreciation & Repairs
41100104 Other Direct Costs
41100105 Overheads
411002 Machinery Operations
41100201 Labor Costs
41100202 Fuel and Power
41100203 Depreciation and Repairs
41100204 Other Direct Costs
41100205 Indirect Costs
V. Profit and Loss Accounts
88 5101 Revenue from main business operations
510101 Labor cost
510102 Material cost
510103 Mechanical use cost
510104 Other direct costs
510105 Indirect costs
510106 Subcontracting costs
510107 Taxes
510108 Program Profit
510110 Other
89 5102 Other Operating Income
510201 Revenue from Sales of Merchandise
510202 Revenue from Sales of Operations
510203 Revenue from Sales of Materials
510204 Revenue from Rental of Assets
Gain on Non-Monetary Transactions
530104 Gain on Sale of Intangible Assets
530105 Net Gain on Penalties
530110 Other
93 5305 #Operating Gains and Losses
94 5401 Costs of Operations
540101 Labor Costs
540102 Material Costs
540103 Machinery usage
540104 Other direct costs
540105 Indirect costs
540106 Subcontracting costs
540107
540108 Other
95 5402 Main business taxes and surcharges
96 5405 Other Operating Expenses
540501 Merchandise Selling Expenses
540502 Operating Selling Expenses
540503 Material Selling Expenses
540504 Asset Rental Expenses
540505 Others