What are the accounting entries for real estate development companies?

Type Level Section Code Section Name

Asset 1 1001 Cash on hand

Asset 2 100101 Renminbi

Asset 2 100102 US Dollars

Asset 1 1002 Bank Deposits

Asset 2 100201 Industrial and Commercial Bank of China (ICBC)

Asset 3 10020101 ICBC Ping'anli Sub-branch

Assets 2 100202 Construction Bank

Assets 3 10020201 CCB Ping'anli Sub-branch

Assets 2 100203 Minsheng Bank

Assets 3 10020301 Haidian Beitaipingzhuang Sub-branch

Assets 1 1003 Deposits with the central bank

Assets 1 1011 Interbank Deposits

Asset 1 1012 Other Monetary Funds

Asset 2 101201 Deposits in Foreign Ports

Asset 2 101202 Deposits in Bank Drafts

Asset 2 101203 Deposits in Cashier's Checks

Asset 2 101204 Deposits in Letters of Credit Guarantee Deposit

Asset 2 101205 Credit card deposit

Asset 2 101206 Deposit out of investment

Asset 3 10120601 Galaxy Securities

Asset 1 1021 Settlement provision

Asset 1 1031 Deposit out of deposit

Asset 1 1101 Trading financial assets

Asset 2 110101 Equity investments

Asset 3 11010101 Cost

Asset 3 11010102 Change in fair value

Asset 2 110102 Bond investments

Asset 3 11010201 Cost

Asset 3 11010202 Change in fair value

Asset 1 1111 Buy back and sell back Financial assets

Asset 1 1121 Bills receivable

Asset 2 112101 Banker's acceptances

Asset 2 112102 Commercial acceptances

Asset 1 1122 Accounts receivable

Asset 2 112210 Restructuring of debt

Asset 1 1123 Prepayments

Asset 2 112301 Payment for construction

Asset 2 112302 Payment for materials

Asset 2 112303 Survey and design

Asset 2 112304 Lease of buildings and equipment

Asset 1 1131 Dividend receivable

Asset 1 1132 Interest receivable

Asset 1 1201 Subrogation recovery receivable

Asset 1 1211 Reinsurance receivable

Asset 1 1212 Reserve for reinsurance contracts receivable

Asset 1 1221 Other receivables

Asset 2 122101 Outside units

Asset 2 122102 Internal unit departments

Asset 2 122103 Staff

Asset 1 1231 Allowance for bad debts

Asset 1 1301 Discounted assets

Asset 1 1302 Split funds

Asset 1 1303 Loans

Asset 1 1304 Provision for loan losses

Asset 1 1311 Agents' redemption of securities

Asset 1 1321 Agents' business assets

Asset 1 1401 Purchase of materials

Asset 1 1402 Materials in transit

Asset 1 1403 Raw materials

Asset 1 1404 Material cost variance

Asset 1 1405 Development products

Asset 2 140501 Land development products

Asset 2 140502 Commercial properties

Asset 2 140503 Build to Suit

Asset 2 140504 Swing space

Asset 1 1406 Installment receipts for development products

Asset 2 140601 Land received in advance

Asset 2 140602 Pre-sale of commercial properties

Asset 1 1407 Merchandise purchases and sales margins

Asset 1 1408 Entrusted processing materials

Asset 1 1408 Processed materials

Asset 1 1411 Working capital materials

Asset 2 141101 In stock

Asset 2 141102 In use

Asset 2 141103 Amortization

Asset 1 1421 Expendable biological assets

Asset 1 1431 Precious metals

Asset 1 1441 Debt service Assets

Asset 1 1451 Surplus materials

Asset 1 1461 Finance lease assets

Asset 1 1471 Provision for decline in value of inventories

Asset 1 1501 Held-to-maturity investments

Asset 2 150101 Entrusted loans

Asset 2 150103 Bonds

Asset 3 15010301 Cost

Asset 3 15010302 Interest adjustment

Asset 3 15010303 Accrued interest

Asset 1 1502 Provision for impairment of held-to-maturity investments

Asset 1 1503 Available-for-sale financial assets

Asset 2 150301 Shares

Asset 3 15030101 Cost

Asset 3 15030102 Change in fair value

Asset 2 150302 Bonds

Asset 3 15030201 Cost

Asset 3 15030202 Adjustment for interest

Asset 3 15030203 Accrued interest

Asset 1 1511 Long-term equity investments

Asset 2 151101 Control

Asset 2 151102 ***Same control

Asset 3 15110201 Cost of investment

Asset 3 15110202 Adjustment to profit or loss

Asset 3 15110203 Other changes

Asset 2 151103 Significant Impact

Asset 3 15110301 Cost of investment

Asset 3 15110302 Profit and loss adjustments

Asset 3 15110303 Other changes

Asset 2 151104 Other equity investments

Asset 1 1512 Provision for impairment of long-term equity investments

Asset 1 1521 Investment Property

Asset 2 152101 Investment Property

Asset 2 152102 Cost

Asset 2 152103 Change in Fair Value

Asset 1 1531 Long-Term Receivables

Asset 2 153101 Finance Leases

Asset 2 153102 Installment Receipts

Asset 1 1532 Unrealized financing gains

Asset 1 1541 Deposit out of capital

Asset 1 1601 Fixed assets

Asset 1 1602 Accumulated depreciation

Asset 1 1603 Provision for impairment of fixed assets

Asset 1 1604 Construction in progress

Asset 2 160401 Construction work in progress

Asset 2 160402 Installation work in progress

Asset 2 160406 Amortized expenditures

Asset 1 1605 Construction materials

Asset 1 1606 Liquidation of fixed assets

Asset 1 1611 Unwarranted residual value

Asset 1 1621 Produced biological assets

Asset 1 1621 Produced biological assets

Asset 1 1622 Accumulated Depreciation of Productive Biological Assets

Asset 1 1623 Public Utility Biological Assets

Asset 1 1631 Oil and Gas Assets

Asset 1 1632 Accumulated Depreciation

Asset 1 1701 Intangible Assets

Asset 2 170101 Patents

Asset 2 170102 Non-patented technology

Assets 2 170103 Trademarks

Assets 2 170104 Copyrights

Assets 2 170105 Land use rights

Assets 1 1702 Accumulated amortization

Assets 1 1703 Provision for impairment of intangible assets

Assets 1 1711 Goodwill

Asset 1 1801 Long-term amortization expense

Asset 1 1811 Deferred tax assets

Asset 1 1821 Separate account assets

Asset 1 1901 Profit or loss on property held for disposal

Liability 1 2001 Short-term borrowings

Liability 2 200101 RMB

Liability 3 20010101 Costs

Liability 3 20010102 Interest adjustments

Liability 1 2002 Deposits

Liability 1 2003 Split funds

Liability 1 2004 Borrowings from the Central Bank

Liability 1 2011 Deposits received

Liability 1 2012 Interbank deposits

Liability 1 2021 Discounts

Liability 1 1901 Property losses and losses pending

Liability 1 2021 Discounts

Liability 1 2021 Discounted liabilities

Liability 1 2101 Financial liabilities held for trading

Liability 1 2111 Sale and repurchase of financial assets

Liability 1 2201 Notes payable

Liability 1 2202 Accounts payable

Liability 2 220201 Construction payables

Liability 2 220202 Materials payable

Liability 2 220203 Prior period expenses

Liability 2 220210 Debt restructuring

Liability 1 2203 Accounts receivable in advance

Liability 2 220301 Pre-sale of commercial properties

Liability 1 2211 Employee compensation payable

Liability 2 221101 Wages<

Liability 2 221102 Employee benefits

Liability 2 221103 Social insurance

Liability 3 22110301 Medical insurance premiums

Liability 3 22110302 Pension insurance premiums

Liability 3 22110303 Unemployment insurance premiums

Liability 3 22110304 Worker's compensation premiums

Liability 3 22110304 Employment injury insurance premiums

Liability 3 22110305 Maternity insurance premiums

Liability 2 221104 Housing provident fund

Liability 2 221105 Trade union and employee education expenses

Liability 3 22110501 Trade union expenses

Liability 3 22110502 Employee education expenses

Liability 2 221106 Non-monetary benefits

Liability 2 221107 Severance benefits

Liability 2 221108 Other remuneration

Liability 1 2221 Taxes payable

Liability 2 222101 Value-added tax (VAT)

Liability 2 222102 Consumption tax

Liability 2 222103 Business tax

Liability 2 222104 City construction tax

Liability 2 222105 Education surcharge

Liability 2 222106 Enterprise income tax

Liability 2 222107 Individual income tax

Liability 1 2231 Interest payable

Liability 1 2232 Dividends payable

Liability 1 2241 Other payables

Liability 2 224101 Related units

Liability 2 224110 Social insurance

Liability 3 22411001 Pension insurance

Liability 3 22411002 Medical insurance

Liability 3 22411003 Unemployment insurance

Liability 2 224111 Housing Provident Fund

Liability 1 2251 Policy Dividends Payable

Liability 1 2261 Sub-Insurance Payable

Liability 1 2311 Agent's Purchase and Sale of Securities

Liability 1 2312 Agent's Underwriting of Securities

Liability 1 2313 Agent's Payment of Securities

Liability 1 2314 Agent's Operating liabilities

Liability 1 2401 Deferred income

Liability 2 240101 Government grants

Liability 2 240102 Unrealized gains and losses on sale-leasebacks

Liability 3 24010201 Financial leases

Liability 3 24010202 Operating leases

Liability 1 2501 Long-term borrowings<

Liability 2 250101 Long-term bank loans

Liability 3 25010101 Principal

Liability 3 25010102 Interest adjustments

Liability 1 2502 Bonds payable

Liability 2 250201 General corporate bonds

Liability 3 25020101 Par value

Liability 3 25020102 Interest Adjustment

Liability 2 250202 Convertible Bonds

Liability 3 25020201 Face Value

Liability 3 25020202 Interest Adjustment

Liability 1 2601 Reserve for Unexpired Liability

Liability 1 2602 Reserve for Insurance Liability

Liability 1 2611 Policyholder Reserve

Liability 1 2621 Separate Account Liability

Liability 1 2701 Long-Term Accounts Payable

Liability 2 270101 Finance Lease Payable

Liability 2 270102 Installment Payments for Purchase of Fixed Assets

Liability 1 2702 Unrecognized Financing Costs

Liability 1 2711 Specific payables

Liability 1 2801 Projected liabilities

Liability 1 2901 Deferred tax liabilities

***Same as 1 3001 Liquidated fund transactions

***Same as 1 3002 Currency exchange

***Same as 1 3101 Derivative instruments

***Same as 2 310101 Calls Options

***Same as 2 310102 Put Options

***Same as 1 3201 Hedging Instruments

***Same as 1 3202 Hedged Items

Equity 1 4001 Paid-in Capital

Equity 1 4002 Capital Stock

Equity 2 400201 Capital (Equity) Premium

Equity 2 400202 Other Other Capital (Equity) p>Equity 2 400202 Other capital surplus

Equity 1 4101 Surplus reserves

Equity 2 410101 Legal surplus reserves

Equity 2 410102 Arbitrary surplus reserves

Equity 1 4102 General risk provisions

Equity 1 4103 Profit for the year

Equity 1 4104 Profit distribution

Equity 2 410401 Withdrawal of legal reserve

Equity 2 410402 Withdrawal of discretionary reserve

Equity 2 410403 Cash dividends or profits payable

Equity 2 410404 Dividends transferred to equity

Equity 2 410405 Surplus surplus to make up losses

Equity 2 410406 Undistributed Profit

Equity 1 4201 Treasury Shares

Cost 1 5001 Development Costs

Cost 2 500101 Land Development Costs

Cost 3 50010101 Commodity Land Development Costs

Cost 4 5001010101 Land Acquisition and Demolition Costs< /p>

Cost 4 5001010102 Preliminary Engineering Fee

Cost 4 5001010103 Infrastructure Fee

Cost 4 5001010104 Construction and Safety Fee

Cost 4 5001010105 Public **** Supporting Facilities Fee

Cost 4 5001010106 Development Overhead

Cost 4 5001010106 Development Overhead

Cost 4 5001010102 Land Acquisition and Demolition Fee

Cost 3 5001010101 Commercial Land Development Cost

Cost 3 50010102 Self-use Land Development Cost

Cost 4 5001010201 Land Acquisition and Demolition Fee

Cost 4 5001010202 Advance Engineering Fee

Cost 4 5001010203 Infrastructure Fee

Cost 4 5001010204 Construction and Safety Engineering Fee

Cost 4 5001010206 Development Indirect Fee

Cost 2 500102 Housing Development Cost

Cost 3 50010201 Commercial Premises

Cost 4 5001020101 Land Acquisition and Demolition Fee

Cost 4 5001020102 Front-end Engineering Fee

Cost 4 5001020103 Infrastructure Fee

Cost 4 5001020104 Construction and Safety Fee

Cost 4 5001020105 Public **** Supporting Facilities Fee

Cost 4 5001020106 Development Indirect Fee

Cost 3 50010202 Rental accommodation

Cost 4 5001020202 Advance works fee

Cost 4 5001020205 Public **** amenities fee

Cost 3 50010203 Swing space

Cost 4 5001020301 Land acquisition and demolition fee

Cost 4 5001020302 Preliminary Engineering Fee

Cost 4 5001020303 Infrastructure Fee

Cost 4 5001020304 Construction and Safety Fee

Cost 4 5001020305 Public **** Supporting Facilities Fee

Cost 4 5001020306 Development Indirect Fee

Cost 3 50010204 Substitute Housing

Cost 4 5001020401 Land Acquisition and Demolition Fee

Cost 4 5001020402 Advance Engineering Fee

Cost 4 5001020403 Infrastructure Fee

Cost 4 5001020404 Construction and Safety Fee

Cost 4 5001020405 Public **** Supporting Facilities Fee

Cost 4 5001020406 Development Indirect Fee

Cost 2 500103 Supporting Facilities

Cost 3 50010301 Land Acquisition and Demolition Fee

Cost 3 50010302 Advance Engineering Fee

Cost 3 50010303 Infrastructure Fee

Cost 3 50010304 Construction and Safety Fee

Cost 3 50010306 Development Overhead

Cost 1 5101 Development Overhead

Cost 2 510101 Wages

Cost 2 510102 Welfare

Cost 2 510103 Depreciation

Cost 2 510104 Office expenses

Cost 2 510105 Utilities

Cost 2 510106 Labor protection expenses

Cost 2 510107 Amortization of swing space

Cost 2 510108 Interest expenses

Cost 2 510109 Construction supervision fees

Cost 2 510110 Quality Supervision Fee

Cost 2 510130 Others

Cost 1 5201 Labor Costs

Cost 1 5301 Research and Development Expenditure

Cost 1 5401 Construction

Cost 1 5402 Construction Settlement

Cost 1 5403 Mechanical Operation

Gain/loss 1 6001 Income from main operations

Gain/loss 1 6011 Interest income

Gain/loss 1 6021 Fees and commissions

Gain/loss 1 6031 Premiums

Gain/loss 1 6041 Rental income

Gain/loss 1 6051 Other operating income

Gain/loss 1 6061 Exchange gains/losses

Gain/loss 1 5402 Construction settlement

Costs 1 5403 Machinery operations

Gain/loss 1 6101 Gain/loss on fair value changes

Gain/loss 2 610101 Financial assets held for trading

Gain/loss 2 610102 Financial liabilities held for trading

Gain/loss 2 610103 Investment properties

Gain/loss 1 6111 Investment income

Gain/loss 1 6201 Reversal of reserve for insurance liabilities

Gain/loss Reserves

Gain/loss 1 6202 Reversal of claims expenses

Gain/loss 1 6203 Reversal of reinsurance expenses

Gain/loss 1 6301 Non-operating income

Gain/loss 2 630104 Tendering income

Gain/loss 2 630105 Profit on disposal of non-current assets

Gain/loss 2 630110 Profit on debt restructuring /p>

Gain/loss 1 6401 Costs of principal operations

Gain/loss 1 6402 Other operating costs

Gain/loss 1 6403 Operating taxes and surcharges

Gain/loss 1 6411 Interest expenses

Gain/loss 1 6421 Fees and commissions

Gain/loss 1 6501 Withdrawal of provision for outstanding liabilities

Gain/loss 1 6502 Withdrawal of provision for outstanding liabilities

Profit/loss 1 6502 Withdrawal of reserve for insurance liability

Profit/loss 1 6511 Claims expenses

Profit/loss 1 6521 Policy dividend expenses

Profit/loss 1 6531 Surrender premiums

Profit/loss 1 6541 Premiums for premium ceding

Profit/loss 1 6542 Cost of premium cession

Profit/loss 1 6601 Selling expenses

Gain/Loss 1 6602 Administrative Expenses

Gain/Loss 2 660201 Company Expenses

Gain/Loss 3 66020101 Salaries and Benefits of Executives

Gain/Loss 3 66020102 Office Expenses

Gain/Loss 4 6602010201 Utility Expenses

Gain/Loss 4 6602010202 Telephone Expenses<

Gain/loss 4 6602010203 Postage

Gain/loss 4 6602010204 Newspapers and books

Gain/loss 4 6602010205 Transportation in the city

Gain/loss 4 6602010206 Janitorial and sanitation

Gain/loss 4 6602010207 Office supplies

Loss/gain 4 6602010208 Rental fees

Gain/loss 4 6602010209 Conference fees

Gain/loss 4 6602010210 Lost meals

Gain/loss 4 6602010211 Fueling fees for official vehicles

Gain/loss 4 6602010212 Road tolls and parking fees

Gain/loss 4 6602010230 Others

Gain/loss 3 66020103 Travel expenses

Gain/loss 3 66020104 Consumption of materials

Gain/loss 3 66020106 Amortization of low-value consumables

Gain/loss 2 660202 Trade union expenses

Gain/loss 2 660203 Social insurance

Gain/loss 3 66020301 Pension insurance

Gain/loss 3 66020302 Medical insurance

Gain/loss 3 66020303 Unemployment insurance

Gain/loss 3 66020304 Employment injury insurance

Gain/loss 3 66020305 Maternity insurance

Gain/loss 2 660204 Agency fees

Gain/loss 2 660205 Consulting fees

Gain/loss 3 66020501 Bidding document fees

Gain/loss 3 66020502 Annual license fees

Gain/loss 3 66020503 Audit fees

Gain/loss 2 660206 Litigation fees

Gain/loss 2 660207 Business hospitality expenses

Gain/loss 2 660208 Property tax

Gain/loss 2 660209 Vehicle and vessel use tax

Gain/loss 2 660210 Land use tax

Gain/loss 2 660211 Stamp duty

Gain/loss 2 660212 Technology transfer fees

Gain/loss 2 660213 Compensation for mineral resources

Gain/loss 2 660214 Research costs

Gain/loss 2 Research expenses

Gain/loss 2 660215 Amortization of intangible assets

Gain/loss 2 660216 Fixed asset usage

Gain/loss 3 66021601 Depreciation

Gain/loss 3 66021602 Maintenance/repair expenses

Gain/loss 2 660217 Insurance

Gain/loss 3 66021701 Vehicle maintenance and insurance fees

Gain/loss 1 6603 Finance costs

Gain/loss 2 660301 Handling fees

Gain/loss 2 660302 Interest income

Gain/loss 3 66030201 Interest income on bank deposits

Gain/loss 2 660303 Interest expense

Gain/loss 3 66030301 Short-term borrowings

Gain/loss 3 66030302 Long-term borrowings

Gain/loss 2 660304 Gain/loss on exchange

Gain/loss 2 660305 Discounted interest

Gain/loss 1 6604 Exploration expenditures

Gain/loss 1 6701 Impairment loss on assets

Gain/loss 1 6711 Non-operating expenses Non-operating expenses

Gain/loss 2 671110 Loss on debt restructuring

Gain/loss 1 6801 Income tax expense

Gain/loss 2 680101 Current income tax expense

Gain/loss 2 680102 Deferred tax expense

Gain/loss 1 6901 Adjustments to prior years' gains/losses