2012年会计科目解析（Accounting analysis in 2012）.doc

2012年会计科目解析（Accounting analysis in 2012） 2012 latest account sheet and detailed explanation Asset class 1001 cash is refers to the unit to meet business process need and retain sporadic pay cash, supervise the inventory of cash, cash can determine the effectiveness of the real existence and cash management, to evaluate the enterprise internal control system will play a positive role. 1002 bank deposits and bank deposits are cash funds held by enterprises in banks and other financial institutions. 1003 deposits with central bank Bank (Due from Central Bank) refers to the financial enterprises in the central bank and deposit for payment and allocation of funds, cash, withdrawal and payment of funds between the settlement and deposit according to a certain proportion of deposits in the central bank funds and other need to deposit funds. 1011 deposits of interbank enterprises (banks) that are deposited in domestic, offshore banks and non bank financial institutions. 1012 other monetary funds 1021, the provision of settlement reserve securities is the first concept proposed by the CSRC and the cbrc. The definition of the settlement reserve is not explicitly given, but the amount of payment is defined. Settlement reserve means the funds in the settlement account for settlement of securities and non transactions settled by the clearing participant in accordance with the provisions. The funds settlement account is the settlement reserve account. 1031 financial guarantee deposit share refers to the financial enterprises in accordance with the provisions of payment, including trading margin, deposit reserves, deposit deposit deposit claims, general average deposit, deposit and other margin. The deposited margin shall be accounted for at the actual deposit amount. 1101, trading financial assets refer to the bond investment, stock investment and fund investment held by the enterprise for the purpose of trading. 1111, buy resale financial assets, financial sharing 1121 note rece