Serial No. No. Subject Name
Level 1 Subjects Level 2 Subjects Level 3 Subjects
I. Asset Classes
1,1001 Cash
2,1002 Bank Deposits
100201 Deposits in Renminbi
100202 Deposits in Foreign Currency
3 1003 #Internal Bank Deposits
4 1009 Other Monetary Funds
100901 Foreign 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 * Internal Unit Deposits
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 Investments in equities
110202 Investments in bonds
110203 Investments in funds
110204 Other investments
9 1111 Notes receivable
10 1121 Dividends receivable
11 1122 Interest receivable
12 1131 Accounts receivable
113101 Construction receivables
113102 Sales receivables
13 1132 #Insertion of imprests by department or individual
14 1133 Other receivables
113301 Compensation and fines receivable
113302 Rental receivables Rentals
113303 Advances receivable
113304 Deposits out
113305 Prepayments transferred
113310 Other
15 1141 Allowance for bad debts
114101 Accounts receivable
114102 Other receivables
16 1151 Prepayments
115101 Prepayments to suppliers
115102 Borrowings for purchases
115105 Other
17 1161 Subsidies receivable
18 1201 Supplies purchases
120101 Purchase price
120102 Freight and miscellaneous charges <
120103 Picking and Sorting Fees
120104 Taxes
120110 Other
19 1211 Raw Materials
121101 Primary Materials
121102 Ancillary Materials
121103 Semi-Finished Products Purchased
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 lowvalue consumables
22 1232 Material cost variances
123201 Major Materials
123202 Ancillary 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 Storage
123302 Working capital materials in use
123303 Amortization of working capital materials
24 1241 Homemade semi-finished products by category or variety
25 1243 Commodities in stock
26 1244 Commodity purchase and sales margins
26 1244 Commodity purchases and sales margins
27 1251 Entrusted processing materials by processing contract and entrusted materials
27 1251 Entrusted processing materials by processing contract and entrusted materials
28 Processing materials Set up by processing contract and entrusted unit
28 1261 Entrusted goods set up by entrusted unit
29 1271 Entrusted goods set up by entrusted unit
30 1281 Provision for decline in value of inventories
128101 Provision for decline in value of inventories
128102 Provision for expected loss on contracts
31 1291 Goods issued in installments Set up by sales object
32 1301 Amortized expenses Set up by expense item
33 1401 Long-term equity investments
140101 Investments in stocks
140102 Other equity investments
34 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 subordinate funds Set up by subordinate unit
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 use
150108 Land
39 1502 Accumulated depreciation
40 1505 Provision for impairment of fixed assets Set up by category
41 1506 *Temporary facilities Amortization of temporary facilities
42 1507 *Temporary facilities
43 1601 Construction materials
160101 Specialized materials
160102 Specialized equipment
160103 Prepayments for large equipment
160104 Tools and implements for production
40 1506 *Temporary facilities Amortization of temporary facilities
44 Tools and appliances 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 By project Setting up
160501 Setting up by fixed assets to be liquidated
160502 Setting up by name of temporary installations to be liquidated
46 1701 Fixed assets to be liquidated Setting up by category
47 1702 *Temporary facilities to be liquidated Setting up by category
48 1801 Intangibles Setting up by category
49 1805 Provision for impairment of intangible assets Set up by category
50 1815 Unrecognized financing costs
51 19101 Long-term amortization costs Set up by category
52 1911 Gains and losses on property held for disposal
191101 Gains and losses on current assets held for disposal
191102 Gains and losses on fixed assets held for 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 Payable to subcontractors
212102 Payable to purchase goods
57 2123 *Construction Settlement Set up by construction contract or object
58 2131 Accounts Received in Advance
213101 Construction Received in Advance
213102 Provision Received in Advance
213103 Sales Received in Advance
59 2139 *Internal Loan
60 2141 Consignment Payment Set up by entrusted unit
61 2151 Wages payable
215101 Employee's wages
215102 Civilian's wages
215103 Catch-up node awards
215104 Contained wage lump-sum savings
215105 Others
62 2153 Welfare expenses payable
215301 Withdrawal of welfare expenses
215102 Medical insurance premiums
215103 Hardship assistance premiums
215104 Medical expenses for work-related injuries
215105 Others
63 2161 Dividends payable
64 2171 Taxes payable
217101 VAT Payable
21710101 Input Taxes
21710102 Taxes Paid
21710103 Transfer of Unpaid VAT
21710104 Tax Abatement
21710105 Sales Taxes
21710106 Tax Refunds on Exports
21710107 Transfer of input tax
21710108 Export against domestic tax payable
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
217110 Land use tax payable
217111 Vehicle and vessel use tax payable <
217112 Individual income tax payable
65 2176 Other payables
217601 Education surcharge
217602 Mineral resources compensation fee
217603 Housing provident fund
217604 Housing repair fee
66 2181 Other payables Set up by Category or Unit and Individual
67 2191 Withholding Expenses
219101 Rent
219102 Insurance Premium
219103 Interest on Borrowings
219104 Fixed Asset Repair Costs
68 2201 Value of Assets to be Transferred
69 2211 Projected Liabilities by projected item
70 2301 Long-term borrowings by borrowing unit
71 2311 Bonds payable
231101 Nominal value of bonds
231102 Premiums on bonds
231103 Discounts on bonds
231104 Interest payable and interest
72 2321 Long-term payables by type
73 2331 Specialized payables by type
74 2341 Deferred taxes
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 Investments returned Set up by investors who have returned their investments
77 3111 Capital surplus
311101 Premium on capital (equity)
311102 Provision for acceptance of donation of non-cash assets
311103 Acceptance of cash donation
311104 Provision for equity investment
311105 Transfer of appropriations
311106 Difference in translation of foreign-currency capital
311107 Other capital surplus
78 3121 Surplus public surplus
312101 Statutory surplus reserve
312102 Arbitrary surplus reserve
312103 Statutory public welfare reserve
312104 Reserve fund
312105 Enterprise development fund
312106 Profit returned to investment
79 3131 Profit for the year
313101 Revenue from principal operations
313102 Costs of principal operations
313103 Taxes and surcharges on principal operations
313104 Income from other operations
313105 Expenses from other operations
313106 Operating expenses
313107 Administrative expenses
< p>313108 Finance costs313109 Investment income
313110 Subsidy income
313111 Non-operating income
313112 Non-operating expenses
313113 Contained salary lump sum savings
313114 Income tax
313115 Subordinate transfer
80 3141 Profit distribution
314101 Other transfers
314102 Withdrawal of statutory surplus reserve
314103 Withdrawal of statutory public welfare
314104 Withdrawal of reserve fund
314105 Withdrawal of enterprise development fund
314106 Withdrawal of staff development fund
314107
314106 Withdrawal of Employee Incentive and Welfare Fund
314107 Return of Profits to Investments
314108 Dividends Payable on Preferred Shares
314109 Withdrawal of Arbitrary Surplus Surplus
314110 Dividends Payable on Common Shares
314111 Dividends on Common Shares Transferred to Capital (Equity)
314115 Undistributed Profit81 3142 *Appropriated Funds from Higher Level
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 Ancillary Production Costs
41010201 Direct Labor Costs
41010202 Direct Material Costs
41010203 Machinery Utilization 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 Contractual gross profit
84 4105 Manufacturing costs
410501 Salaries of management staff
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 expenses
410601 Management salaries
410602 Travel and transportation
410603 Office expenses
410604 Depreciation and repairs
410605 Consumption of materials
410606 Labor protection
410607 Property insurance
410608 Construction warranty costs
410609 Submission of overheads
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 and Power
41100103 Depreciation and Repairs
41100104 Other Direct Costs
41100105 Indirect Costs
411002 Mechanical Work
41100201 Labor Costs
41100202 Fuel and Power
41100203 Depreciation and Repairs
41100204 Other Direct Costs
41100205 Indirect Costs
5. Profit and Loss Accounts
88 5101 Revenue from Principal Operations
510101 Labor Costs
510102 Material Costs
510103 Machinery usage
510104 Other direct costs
510105 Indirect costs
510106 Subcontracting costs
510107 Taxes
510108 Planned profit
510110 Other
89 5102 Other operating income <
510201 Revenue from sale of goods
510202 Revenue from sale of operations
510203 Revenue from sale of materials
510204 Revenue from leasing of assets
510205 Other
90 5201 Investment income set by category
91 5203 Subsidy income set by revenue line item
91 5203 Subsidy income set by Revenue by Revenue Item
92 5301 Non-operating Income
530101 Fixed Assets Surplus
530102 Net Gain on Disposal of Fixed Assets
530103 Gain on Non-Monetary Transactions
530104 Gain on Sale of Intangible Assets
530105 Net Gain on Penalties
530110 Others
530110 Others
530110 Others
530110 Other p>530110 Other
93 5305 #Operating Profit and Loss
94 5401 Cost of Principal Operations
540101 Labor
540102 Materials
540103 Machinery Usage
540104 Other Direct Expenses
540105 Indirect Costs
540106 Subcontracting Costs
540107
540108 Other
95 5402 Taxes and surcharges on main business
96 5405 Other operating expenses
540501 Expenses on sale of merchandise
540502 Expenses on sale of operations
540503 Material sales expenses
540504 Asset rental expenses
540505 Other
97 5501 Operating expenses
550101 Salaries of operating personnel
550102 Travel and transportation expenses
550103 Office expenses
550104 Advertising
550105 Business transfer fee
550106 Engineering warranty
550108 Others
98 5502 Administrative expenses
550201 Company expenses
550202 Trade union expenses
550203 Employee education expenses
550204 Labor insurance premiums
550205 Unemployment insurance premiums
550206 Intermediary consulting, auditing and litigation fees
550207 Taxes
550208 Technology transfer and development fees
550209 Amortization of intangible assets
550210 Operations Hospitality
550211 Allowance for bad debts
550212 Allowance for decline in value of inventories
550213 Inventory loss (less inventory surplus)
550214 Upper management fee
550215 Other
99 5503 Finance costs
550301 Interest expense
550302 Interest Income
550303 Handling Fees
550304 Net Loss on Exchange
550305 Other
100 5504 # Company Expenses
550401 Management Salaries
550402 Travel and Transportation
550403 Office expenses
550404 Depreciation and repair
550405 Material consumption
550406 Labor protection
550407 Property insurance
550410 Other
101 5601 Non-operating expenses
560101 Loss on Fixed Assets
560102 Net Loss on Disposal of Fixed Assets
560103 Loss on Sale of Intangible Assets
560104 Loss on Debt Restructuring
560105 Provision for Impairment of Fixed (Intangible) Assets and Construction-in-Progress
560106 Expenditure on Penalties
560107 Donation Expenses
560108 Extraordinary Losses
560110 Other
102 5701 Income Tax
103 5801 Adjustments to Prior Years' Gains and Losses
This is the accounting entries for construction companies that I have found out, I hope it is useful for you.