Trade associations are generally applied to the Accounting System of Non-profit Organizations.

The Accounting System for Non-profit Organizations is applicable to non-profit organizations legally established in the People's Republic of China that meet the characteristics specified in this system. Non-profit organizations include social organizations, foundations, private non-enterprise units, monasteries, temples, mosques and churches registered in accordance with national laws and administrative regulations.

Just like government agencies and institutions, there are ready-made modules in the software if computers are used. If there is no cost calculation, it is only necessary to keep records of income and expenses, and settle the income and expenses at the end of the year.

Trade associations implement the accounting system of non-profit organizations. Its accounting subjects are:

1, Asset class 11111 cash 21112 bank deposit 31119 other monetary funds 41111 short-term investment 51112 short-term investment depreciation reserve 61111 notes receivable 71121 accounts receivable 81122 other receivables 91131 bad debt reserve 111141 prepayments 111211 inventory 1212 inventory depreciation reserve 131311 prepaid expenses 141411 long-term equity investment 151412 long-term creditor's rights. Investment 161421 long-term investment impairment reserve 171511 fixed assets 181512 accumulated depreciation 191515 construction in progress 211516 cultural relics and cultural assets 211519 fixed assets cleaning 221611 intangible assets 231711 entrusted agency assets 2, Liabilities 242111 short-term loans 252211 notes payable 262212 accounts payable 272213 accounts receivable 282214 wages payable 292216 taxes payable 312219 other accounts payable 312311 accrued expenses 322411 estimated liabilities 332511 long-term loans 342512 long-term accounts payable 352611 entrusted agency liabilities III. Net assets 363111 unrestricted net assets 373112 restricted net assets IV. Income expenses 384111 donation income 394211 membership fee income 414311 service provision income 414411 government subsidy income 424511 commodity sales income 434611 investment income 444911 other income 455111 business activity cost 465211 management expense 475311 financing expense 485411 other expenses

. However, the accounting system is aimed at enterprises in a specific department or industry or all enterprises, focusing on the setting and use of accounting subjects and the format and preparation of accounting statements in detail; Accounting standards are norms that take a specific economic business (transaction or event) or a specific report item as the object, analyze the characteristics of each business or item in detail, define the concepts cited, and then take confirmation and measurement as the center and give consideration to disclosure, and deal with various problems that may occur around the business or item. The differences between them are as follows:

First, the scope of application is different. Most specific accounting standards are only applicable to joint stock limited companies, and some are also applicable to other enterprises. The Enterprise Accounting System is applicable to all qualified large and medium-sized enterprises except financial and insurance enterprises.

second, the emphasis is different, and the specific accounting standards regulate the recognition, measurement, disclosure or reporting of major accounting elements in principle. Focus on confirmation and measurement, and focus on standardizing the accounting decision-making process. The accounting system focuses on the operability of the records and reports of accounting elements, and the contents of confirmation and measurement are only organically reflected in accounting subjects and instructions for use. That is, the accounting system focuses on standardizing the behavior and results of accounting.

Third, the structural system is different, and the unified accounting system is self-contained, which consists of three levels: Accounting System for Enterprises, Accounting System for Financial and Insurance Enterprises and Accounting System for Small Enterprises as the first level; On this basis, general enterprises, financial and insurance enterprises and small enterprises respectively establish their own operational methods for the setting of relevant accounting subjects, specific accounting treatment, preparation of financial and accounting reports and external provision; The Ministry of Finance will formulate professional accounting methods for the accounting of special businesses with strong professionalism in various industries and enterprises. The specific standards are independent of each other, and they respectively stipulate the accounting content of a certain business or a certain aspect of the enterprise. Fourth, the standard forms and language expressions of accounting standards are in line with international common forms and have become an integral part of international common accounting practices. However, the standardized forms of subjects and statements of accounting system conform to the long-term thinking mode and habits of accounting personnel in China, and have obvious China characteristics.