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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).doc

发布:2017-07-20约1.17万字共16页下载文档
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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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