新旧会计准则科目代码表变化

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1、新旧会计准则科目代码表变化Newandoldaccountingstandards,subjectcodes,changes1001cashinstock:thisdoesnotneedtointroduce,onlyincreased"stock"twocharacters,possiblymainlyistopreparethecashflowandthebigcashconcepttomakethefurtherpartition;1002bankdeposit:there'snothingtosayaboutit;1003,thecentralbankdeposi

2、ts:bankingspecialsubjects,Ilaymanwillnotexplain;1011storage:thesameas1003;1012othermonetaryfunds:oldsubjects:1021settlementreserve:thesecuritiesindustryreservesthefundsofthedesignatedclearingagencyforthesettlementandsettlementofsecuritiestransactions;1031,deposit:financialcompaniesneedtod

3、epositorpayforthebusinessofvariousmarginpayments:1101tradingfinancialassets:theoriginalaccountnameforshort-terminvestment,fairvalueaccountingenterprisesheldfortransactionpurposesofbondinvestment,stockinvestment,fundinvestmentandotherfinancialassetstransaction;directlydesignatedenterprises

4、heldbythefairvaluemeasurementandthevariationoffinancialassets;entrustedbyfullunderwritingunderwritingthebalanceofthesecuritiesunderwriting,financialenterprises,inlinewiththeconditionsinthisaccount(subject,becauseIjustsayherethatthegeneralbusinessofthefinancialindustryisnotcarefullyelabora

5、ted);weshouldsetupa〃cost〃and，zfairvalue"accountingfordetails;1111,buybackfinancialassets:financialenterprisesdedicated;1121notereceivable:weknowallofyouinthissubject;1122accountsreceivable:theoriginalsubjectcodeseemstobe1131：1123prepayments:youshouldbefamiliarwithit;1131dividendsreceivabl

6、e:nochange;1132interestreceivable:ibid;1201subrogationreceivable:insurancecompanies:1211accountsreceivablereinsuranceinsurancecompaniesuse;1212reservesofreinsurancecontracts:reinsuranceusedbyenterprises;1221otherreceivables:otherreceivablesandtemporarypaymentsotherthanthoselistedabove;130

7、1discountassets:bankingenterprisesuse;1302placements:financialenterprises;1301Loans:bankingenterprisesuse;1302loanlossreserves:ibid;1311proxycashingSecurities:securities,banksandotherenterprisesuse;1321agencyassets/trusteetosellgoods:accountinghasexpandedthescopeofa