diff --git a/src/main/java/com/supwisdom/dlpay/framework/util/Subject.java b/src/main/java/com/supwisdom/dlpay/framework/util/Subject.java
index 32718c2..8afbaaa 100644
--- a/src/main/java/com/supwisdom/dlpay/framework/util/Subject.java
+++ b/src/main/java/com/supwisdom/dlpay/framework/util/Subject.java
@@ -1,43 +1,130 @@
 package com.supwisdom.dlpay.framework.util;
 
 public class Subject {
-  // 资产类科目
+  //======================= 资产类 =====================//
   /**
    * 现金
    */
-  public static final String SUBJ_CASH = "1001";
+  public static final String SUBJNO_CASH = "1001";
 
   /**
    * 银行存款
    */
-  public static final String SUBJ_DEPOSIT = "1002";
+  public static final String SUBJNO_BANK_DEPOSIT = "1002";
 
   /**
-   * 支票
+   * 应收票据 - 支票
    */
-  public static final String SUBJ_CHEQUE = "1003";
+  public static final String SUBJNO_CHEQUE = "112101";
 
   /**
-   * 一卡通支付款
+   * 应收票据 - 经费本
    */
-  public static final String SUBJ_PAY_YKT = "112240";
+  public static final String SUBJNO_FUNDS = "112102";
 
   /**
-   * 折扣预存款
+   * 应收账款 - 现金充值款
    */
-  public static final String SUBJ_DISCOUNT_PRE_DEPOSIT = "2003";
-  // 负债类科目
+  public static final String SUBJNO_RECHARGE_CASH = "112201";
 
   /**
-   * 个人预存款
+   * 应收账款 - 支付宝充值款
    */
-  public static final String SUBJ_PRE_DEPOSIT = "2001";
+  public static final String SUBJNO_RECHARGE_ALIPAY = "112210";
+
+  /**
+   * 应收账款 - 微信充值款
+   */
+  public static final String SUBJNO_RECHARGE_WECHAT = "112211";
+
+  /**
+   * 应收账款 - 银联充值款
+   */
+  public static final String SUBJNO_RECHARGE_UNIONPAY = "112212";
+
+  /**
+   * 应收账款 - 一卡通充值款
+   */
+  public static final String SUBJNO_RECHARGE_YKT = "112213";
+
+
+  /**
+   * 应收账款 - 支付宝支付款
+   */
+  public static final String SUBJNO_PAY_ALIPAY = "112230";
+
+  /**
+   * 应收账款 - 微信支付款
+   */
+  public static final String SUBJNO_PAY_WECHAT = "112231";
+
+  /**
+   * 应收账款 - 银联支付款
+   */
+  public static final String SUBJNO_PAY_UNIONPAY = "112232";
+
+  /**
+   * 应收账款 - 一卡通支付款
+   */
+  public static final String SUBJNO_PAY_YKT = "112233";
+
+
+  //======================= 负债类 =====================//
+
+  /**
+   * 用户押金
+   */
+  public static final String SUBJNO_FOREGIFT = "2001";
 
   /**
    * 商户营业款
    */
-  public static final String SUBJ_MACHANT_INCOME = "2002";
+  public static final String SUBJNO_MACHANT_INCOME = "2004";
 
-  // 损益类科目
+
+  /**
+   * 应付账款 - 个人存款
+   */
+  public static final String SUBJNO_PERSONAL_DEPOSIT = "220201";
+
+
+  /**
+   * 应付账款 - 销户退款
+   */
+  public static final String SUBJNO_PERSONAL_REFUND = "220211";
+
+
+
+  //======================= 损益类 =====================//
+  /**
+   * 手续费收入 - 支付宝充值手续费
+   */
+  public static final String SUBJNO_SERVICEFEE_ALIPAY = "602101";
+
+  /**
+   * 手续费收入 - 微信充值手续费
+   */
+  public static final String SUBJNO_SERVICEFEE_WECHAT = "602102";
+
+  /**
+   * 手续费收入 - 银联充值手续费
+   */
+  public static final String SUBJNO_SERVICEFEE_UNIONPAY = "602103";
+
+
+  /**
+   * 销售费用 - (消费)折扣优惠款
+   */
+  public static final String SUBJNO_CONSUME_DISCOUNT = "660101";
+
+  /**
+   * 销售费用 - (消费)积分抵扣款
+   */
+  public static final String SUBJNO_CONSUME_POINTS = "660102";
+
+  /**
+   * 管理费收入 (搭伙费收入)
+   */
+  public static final String SUBJNO_MANAGEFEE = "6602";
 
 }