Compared with the old accounting standards, the accounting standards implemented by 5438+ 10/in June 2007 have changed.

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Very detailed, have a look.

Through the simple comparison between the old and new charts of accounts, we can see the strength of this revision and adjustment. Compared with the original chart of accounts of Enterprise Accounting System, 94 accounts have been added (including 69 special industry accounts), and 10 accounts have been cancelled, 6 accounts have been merged, and 9 accounts have been split, renamed and downgraded.

Chart of Accounts of New Accounting Standards —— Comparison of Chart of Accounts of Enterprise Accounting System

Serial number account name account range description serial number name

I. Asset categories

1 100 1 cash1100/cash remains unchanged.

2 1002 bank deposits 2 1002 bank deposits remain unchanged.

3 1003 Special bank deposit for central bank funds

4 10 1 1 special surcharge for interbank deposits

5 10 15 Other monetary funds 3 1009 Other monetary funds remain unchanged.

4 1 10 1 short-term investment split

5 1 102 short-term investment impairment reserve was renamed.

6 102 1 settlement reserve fund is specially added.

7 103 1 deposit financing * * * Added

8 105 1 Lend funds, and finance * * * is added.

9 1 10 1 newly traded financial assets

101111repurchase financial assets finance * * * use new

111/notes receivable 611notes receivable remain unchanged.

12 1 122 accounts receivable 9113/accounts receivable remain unchanged.

13 1 123 prepayment1211prepayment remains unchanged.

141131dividends receivable 7 1 12 1 dividends receivable remain unchanged.

15 1 132 interest receivable 8 1 122 interest receivable remains unchanged.

161211special supplement for deposit insurance of accounts receivable holders.

17 122 1 special supplement for subrogation insurance receivable.

18 1222 special additional risks for receivable reinsurance

19 1223 special addition of unearned liability reserve for reinsurance receivable.

20 1224 special insurance for reinsurance reserve receivable was added.

2 1 123 1 other receivables1kloc-0/33 other receivables remain unchanged.

22 124 1 bad debt provision11141bad debt provision remains unchanged.

131161subsidy receivable cancelled.

23 125 1 Discounted assets are newly added by banks.

24 130 1 new lending banks and insurance * * *

25 1302 loan loss reserve bank and insurance * * * added

26 13 1 1 new agent payment securities bank and securities * * *

27 132 1 new agency business assets

28 140 1 material procurement 14 120 1 material procurement was renamed.

29 1402 adding materials in transit

30 1403 raw materials15121kloc-0/raw materials remain unchanged.

3 1 1404 material cost difference 18 1232 material cost difference remains unchanged.

32 1406 inventory goods 20 1243 inventory goods remain unchanged.

33 1407 released new products.

34 14 10 commodity purchase and sale price difference 2 1 1244 commodity purchase and sale price difference remains unchanged.

35 14 1 1 entrusted processing materials 22 125 1 entrusted processing materials remain unchanged.

36 14 12 packaging and low-value consumables 16 122 1 packaging combination

17 123 1 combination of low-value consumables

19 124 1 homemade semi-finished products were cancelled.

23 126 1 cancellation of consignment goods

24 127 1 cancellation of consignment goods

37 142 1 Consumable biological assets added to agriculture.

38 143 1 Add reusable materials construction contractors.

39 144 1 Special Additional for Precious Metals Bank

40 1442 Debt-paid Assets Financing * * * New

4 1 145 1 Special Additional Risks for Damaged Materials Insurance.

42 146 1 inventory depreciation reserve 25 128 1 inventory depreciation reserve remains unchanged.

26 129 1 Cancellation of goods issued by installment payment

43 150 1 prepaid expenses 27 130 1 prepaid expenses remain unchanged.

44 15 1 1 special supplement for independent account asset insurance

45 152 1 Increase in held-to-maturity investment

46 1522 Increase in impairment provision for held-to-maturity investments

47 1523 New available-for-sale financial assets

48 1524 long-term equity investment 28 140 1 long-term equity investment remains unchanged.

29 1402 renaming of long-term debt investment

49 1525 long-term equity investment impairment reserve 30 142 1 long-term investment impairment reserve remains unchanged.

3 1 143 1 cancellation of entrusted loan

50 1526 Increase in investment real estate

5 1 153 1 Increase in long-term receivables

52 154 1 Unrealized increase in financing income

53 155 1 Special Additional Deposit Insurance for Capital.

54 160 1 fixed assets 32 150 1 fixed assets remain unchanged.

55 1602 accumulated depreciation 33 1502 accumulated depreciation remains unchanged.

56 1603 fixed assets impairment reserve 34 1505 fixed assets impairment reserve remains unchanged.

57 1604 Construction in progress 36 1603 Construction in progress remains unchanged.

58 1605 engineering materials 35 160 1 engineering materials remain unchanged.

37 1605 Provision for impairment of construction in progress

59 1606 fixed assets liquidation 38 170 1 fixed assets liquidation remains unchanged.

601611/special addition for lease of financial lease assets.

6 1 16 12 unsecured residual value lease is specially added.

62 162 1 New productive biological assets in agriculture.

63 1622 Accumulated depreciation of productive biological assets, with special addition for agriculture

64 1623 special addition of agricultural public welfare biological assets

65 163 1 Special Addendum for Oil and Gas Exploitation of Oil and Gas Assets

66 1632 special bonus for cumulative depletion of oil and gas exploitation

67 170 1 intangible assets 39 180 1 intangible assets remain unchanged.

68 1702 cumulative amortization increase

69 1703 intangible assets impairment reserve 40 1805 intangible assets impairment reserve remains unchanged.

70 17 1 1 new goodwill

4 1 18 15 The change category of financing expenses has not been confirmed.

7 1 180 1 long-term deferred expenses 42 190 1 long-term deferred expenses remain unchanged.

72 18 1 1 Add deferred income tax assets.

73 190 1 loss and overflow of property to be treated 43 19 1 1 loss and overflow of property to be treated remain unchanged.

Two. Liabilities two. debt

74 200 1 short-term loans 44 2 10 1 short-term loans remain unchanged.

In 2002, financial deposits and new loans were received.

In 2003, borrowed funds were increased for financial purposes.

In 2004, the borrowing from the central bank was specially increased for banks.

78 20 1 1 special supplement for interbank deposit banks

79 20 12 special surcharge for deposit-taking banks

80 202 1 Discount Debt Bank Special Additional

8 1 2 10 1 newly traded financial liabilities

82 2 1 1 1 Selling and repurchasing financial assets * * * Increase financial use.

83 220 1 notes payable 45 211/notes payable remain unchanged.

84 2202 Accounts payable 46 2 12 1 Accounts payable remain unchanged.

85 2205 accounts received in advance 47 2 13 1 accounts received in advance remain unchanged.

48 2 14 1 Cancel entrusted payment

86 22 1 1 accounts payable 49 2 15 1 accounts payable consolidation

50 2 153 Consolidation of welfare funds payable

87 222 1 Taxes payable 52 2 17 1 Taxes payable merger

53 2 176 consolidation of other payables

88 223 1 dividend payable 5 1 2 16 1 dividend payable remains unchanged.

89 2232 New interest payable

90 224 1 other payables 54 2 18 1 other payables remain unchanged.

9 1 225 1 Special additional risks for dividend insurance payable to policyholders.

92 226 1 Special Additional Risks for Reinsurance Accounts Payable Insurance

93 23 1 1 buying and selling securities by proxy is particularly new.

94 23 12 Agency underwriting securities and bank * * * New

95 23 13 securities bank payment * * * added

96 23 14 Agency business liabilities increased.

97 240 1 accrued expenses 55 2 19 1 accrued expenses remain unchanged.

56 220 1 Write-off of the value of assets to be transferred.

98 24 1 1 estimated liabilities 57 22 1 1 estimated liabilities remain unchanged.

99 250 1 Deferred income increased.

100 260 1 Long-term loan 58 230 1 Long-term loan remains unchanged.

10 1 2602 Long-term bonds 59 23 1 1 renaming of bonds payable

102 270 1 Specially add unexpired liability reserve insurance.

103 2702 special increase in insurance liability reserve

104 27 1 1 special additional risks for deposit insurance of policyholders.

105 272 1 Special Additional Risks of Independent Account Liability Insurance

106 280 1 long-term payables 60 232 1 long-term payables remain unchanged.

107 2802 The change category of financing expenses has not been confirmed.

108 28 1 1 special payables 6 1 233 1 special payables remain unchanged.

109 290 1 deferred income tax liability 62 234 1 deferred tax renamed.

Third, * * * similarity.

1 10 300 1 special bank surcharge for clearing funds.

1113002 * * * new foreign exchange trading finance

11231kloc-0/derivatives added.

1 13 320 1 added hedging tools.

1 14 3202 hedged item has been added.

Four. Category of owner's equity. Owner's equity category

1 15 400 1 paid-in capital 63 31kloc-0/paid-in capital (or share capital) remains unchanged.

64 3 103 the return on investment was cancelled.

1 16 4002 Capital reserve 65 311Capital reserve remains unchanged.

11741kloc-0/surplus reserve 66 3 12 1 surplus reserve remains unchanged.

1 18 4 102 general risk reserve finance * * * added.

1 19 4 103 The profit for this year is 67 3 13 1 The profit for this year remains unchanged.

120 4 104 profit distribution 68 3 14 1 profit distribution remains unchanged.

12 1 420 1 increase in stock.

Verb (abbreviation of verb) The fourth kind of expenses. Cost category

122,5001production cost 69 4 10 1 production cost remains unchanged.

123 5 10 1 manufacturing cost 70 4 105 manufacturing cost remains unchanged.

124 520 1 labor cost 7 1 4 107 labor cost remains unchanged.

125 530 1 new R&D expenditure

126 540 1 Add construction contractors.

127 5402 Special Addendum for Project Settlement and Construction Contractor

128 5403 Special Addendum for Mechanical Operation Construction Contractor

Loss category of intransitive verbs V. Loss category

129 600 1 main business income 72 5 10 1 main business income remains unchanged.

130 60 1 1 interest income finance * * * new

13 1 602 1 new fee income finance * * *

132 603 1 premium income insurance special surcharge

133 6032 premium income insurance increased particularly.

134 604 1 rental income plus lease.

135 605 1 other business income 73 5 102 other business income remains unchanged.

136 606 1 special financial supplement for exchange gains and losses

137 6 10 1 fair value change gains and losses increase.

138 611investment income 74 520 1 investment income remains unchanged.

75 5203 subsidy income cancelled.

139 620 1 Special increase of insurance for amortized insurance liability reserve

140 6202 amortization expense insurance special additional

14 1 6203 Special Additional Risks for Amortized Reinsurance Expenses Insurance

142 630 1 non-operating income 76 530 1 non-operating income remains unchanged.

143 640 1 main business cost 77 540 1 main business cost remains unchanged.

144 6402 Other business expenses 79 5405 Other business expenses remain unchanged.

145 6405 business tax and additional 78 5402 main business tax and additional renaming

146 64 1 1 interest expense finance * * * added.

147 642 1 expense finance * * * added

148 650 1 Withdraw the special supplement of the unexpired liability reserve insurance.

149 6502: special insurance supplement for drawing insurance liability reserve

150 65 1 1 Special Additional Risks for Compensation Insurance.

15 1 652 1 special bonus insurance for policyholders.

152 653 1 special additional risks for surrender

153 654 1 premium insurance special additional risks

154 6542 special additional risks for reinsurance expense insurance

155 660 1 selling expenses 80 550 1 renaming of business expenses.

156 6602 management fee 8 1 5502 management fee remains unchanged.

157 6603 financial expenses 82 5503 financial expenses remain unchanged.

158 6604 exploration cost increases.

159 670 1 Asset impairment loss increased

160 67 1 1 non-operating expenses 83 560 1 non-operating expenses remain unchanged.

16 1 680 1 income tax 84 570 1 income tax remains unchanged.

162 690 1 85 580 before annual profit and loss adjustment1unchanged before annual profit and loss adjustment.

Note: The above comparison between the old and the new is based on the chart of accounts of the Accounting System for Enterprises, without considering the optional additional accounts mentioned in the account descriptions or the supplementary accounts in the original Guidelines, Special Measures and Supplementary Provisions.