Cash, bank deposits, fixed assets, accounts receivable, other receivables, accounts payable, other payables, paid-in capital, profits this year, profit distribution (subject to detailed items), management expenses, financial expenses, main business income, main business cost, non-operating expenses, non-operating income, other business income and other business expenses.

In order to clarify the relationship between accounting subjects, fully understand the nature and function of accounting subjects, and then set up accounting subjects more scientifically and standardized, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards.

Extended data

1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.

3.* * * Similar account: * * The characteristic of similar account is to define its nature from the direction of its ending balance.

4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.

5. Cost account: including production cost, labor cost and manufacturing cost.

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