新会计准则与旧企业会计制度会计科目表 对照表(New accounting standards and old enterprise accounting system, accounting chart table).doc
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新会计准则与旧企业会计制度会计科目表 对照表(New accounting standards and old enterprise accounting system, accounting chart table)
The new accounting standards and accounting system of the old enterprise accounting chart table.Txt my dad said the most touched me one sentence: the child, Study hard, dad used to play mahjong play the $10, now for you to study, to play the 1 block. New accounting standards and old enterprise accounting system, accounting chart table
In 2008, the new accounting standards were introduced. The old and new changes should be studied well. Through the simple contrast of the old and new accounting tables, we can see the strength of the revision and adjustment. Compared with the original enterprise accounting system accounts, 94 new accounts (including special industry special accounts 69), cancelled 10 accounting subjects, the merger of the 6 accounting subjects, split, renamed, downgraded 9 accounts.
New accounting standards, accounting table, old enterprise accounting system, accounting table comparison
Serial number, account name, account account, scope of application, order number, serial number, name
First, asset class, asset class
11001 cash 11001 cash unchanged
21002 bank deposits 21002, bank deposits unchanged
31003 deposit central bank funds, banks add new
41011, storage interbank new special
51015, other monetary funds 31009, other monetary funds unchanged
41101 short term investment spin off
51102 short-term investment depreciation, ready to rename
61021 settlement reserve securities special additions
71031 margin deposit, financial sharing new
81051 new financial share placements
91101 new trading financial assets
101111, buy resale financial assets, financial sharing new
111121 notes receivable 61111 receivable notes remain unchanged
121122 accounts receivable 91131 accounts receivable unchanged
131123 prepayments 121151 prepayments remain unchanged
141131 dividends receivable 71121 dividends receivable unchanged
151132 interest receivable 81122 inte
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