First, the asset class.

Assets include cash on hand, bank deposits, notes receivable, accounts receivable, prepayments, other receivables, materials, finished products, foreign investment, fixed assets and intangible assets.

Two. debt

Liabilities include loans, notes payable, accounts payable, accounts received in advance, other accounts payable, budget payable, financial accounts payable and taxes payable.

Three. net asset

Net assets include public funds, fixed funds, special funds, business balances, operating balances and distribution balances. Net assets refer to the difference between assets and liabilities. The net assets of administrative units include "fixed fund" and "balance" two accounting subjects.

Fourth, income category.

Income categories include financial subsidy income, superior subsidy income, allocated funds, business income, operating income, affiliated unit contributions and other income.

Verb (abbreviation for verb) expenditure category

Expenditure includes appropriation, special appropriation, special expenditure, business expenditure, cost, sales tax, paid expenditure, subsidies to subordinate units, self-raised infrastructure carried forward, etc.

Confirmation of government accounting work with intransitive verbs

Government accounting is an accounting system used to confirm, measure, record and report the financial revenue and expenditure activities of the government and institutions and the performance of their entrusted responsibilities. It is also a special accountant used to confirm, measure and record the state affairs, resources and assets entrusted by the people, and report the performance of government financial management and the performance of entrusted responsibilities.

Government accounting consists of budget accounting and financial accounting. Budget accounting should be based on cash basis. Unless otherwise stipulated in the State Council, financial accounting shall be based on accrual basis.

Seven, the government accounting subject information

The accounting information provided by the government accounting entity should be related to the performance of the entrusted responsibility of the government accounting entity and the needs of decision-making or supervision and management of the reporting users, which is helpful for the reporting users to evaluate or predict the past, present or future situation of the government accounting entity.

Government accounting system

1, Introduction

In China, accounting can be divided into two categories according to the different objects of accounting, reflection and supervision: one is enterprise accounting, which mainly accounts for, reflects and supervises the movement of operating funds in the production and circulation fields in the process of social reproduction; The other is budget accounting, which is the movement of budget funds in the distribution field in the process of accounting and supervising social reproduction.

2. Relevant laws and regulations

2065438+200765438+1October 24th In order to meet the needs of the reform of the accrual-based government comprehensive financial reporting system, standardize the accounting of administrative institutions and improve the quality of accounting information.

People's Republic of China (PRC) Accounting Law, Budget Law of the People's Republic of China, Government Accounting Standards-Basic Standards and other laws, administrative regulations and rules. The Ministry of Finance has formulated and issued the Government Accounting System-Accounting Subjects and Statements of Administrative Institutions, which will come into force on 20 19 1.