New accounting standards chart of accounts

1 100 1 cash on hand1100/cash remains unchanged.

2 1002 bank deposits 2 1002 bank deposits remain unchanged.

3 1003 Bank-specific mark-up of capital deposits of the Central Bank

4 10 1 1 Special addition to interbank deposits

5 10 12 other monetary funds 3 1009 other monetary funds remain unchanged.

4 1 10 1 Short-term Investment Split

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

6 102 1 Special addition of settlement reserve securities

Add 7 103 1 financial shared deposit and withdrawal.

8 1 10 1 Financial Sharing of New Transactional Financial Assets

911111The financial share of financial assets purchased for resale increased.

6 1 12 1 notes receivable11notes receivable remain unchanged.

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

1 123 prepayment 1 15 1 prepayment remains unchanged.

7 1 13 1 dividends receivable112/dividends receivable remain unchanged.

1 132 interest receivable 1 122 interest receivable remains unchanged.

120 1 Special Additional Risks of Subrogation Insurance for Receivables

12 1 1 special additional risks of accounts receivable reinsurance insurance.

12 12 The liability reserve for reinsurance contracts receivable has increased particularly.

9 122 1 other receivables 1 133 Other receivables remain unchanged.

10 123 1 bad debt provision114/bad debt provision remains unchanged.

111161subsidy receivable cancelled.

12 130 1 Discounted assets added for special purposes of banks.

Increased 1302 lending funds.

1303 new loan banks and insurance sharing

Added 1304 loan loss reserve for bank and insurance sharing.

Add 13 1 1 agent payment securities bank and securities sharing.

13 12 new agency business assets

13 140 1 material procurement 120 1 material procurement was renamed.

1402 Add materials in transit

14 1403 raw materials121kloc-0/raw materials remain unchanged.

1404 material cost variance 1232 remains unchanged.

1405 Inventory goods 1243 remains unchanged.

1406 released new products.

1407 The price difference between the purchase and sale of commodities 1244 remains unchanged.

1408 entrusted processing materials 125 1 entrusted processing materials remain unchanged.

14 1 1 Add reusable materials.

14 12 packaging 122 1 packaging remains unchanged.

14 13 packaging of low-value consumables 123 1 packaging of low-value consumables remains unchanged.

1232 cancellation of homemade semi-finished products

124 1 Cancel consignment goods

1243 revocation of entrusted affiliated company

142 1 Consumable biological assets increased for agriculture.

143 1 special addition of precious metals bank

Added 144 1 financial sharing of debt-paid assets.

145 1 Special Additional Risks for Damaged Materials Insurance.

146 1 special addition for lease of financial lease assets

147 1 inventory depreciation reserve 128 1 inventory depreciation reserve remains unchanged.

129 1 (installment payment) The goods were cancelled.

130 1 Deferred charges are cancelled.

150 1 held-to-maturity investment added

1502 Increase in impairment provision for held-to-maturity investments

1503 Add available-for-sale financial assets

15 1 1 long-term equity investment 140 1 long-term equity investment remains unchanged.

1402 renaming of long-term bond investment

15 12 long-term investment impairment reserve 142 1 long-term investment impairment reserve remains unchanged.

143 1 cancellation of entrusted loan

152 1 New investment real estate

153 1 Addition of long-term receivables

1532 unrealized increase in financing income

154 1 special additional risks for capital deposit insurance.

160 1 fixed assets 150 1 fixed assets remain unchanged.

1602 accumulated depreciation 1502 accumulated depreciation remains unchanged.

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

1604 engineering materials 160 1 engineering materials remain unchanged.

1605 construction in progress 1603 construction in progress remains unchanged.

1606 impairment provision for construction in progress 160 1 impairment provision for construction in progress remains unchanged.

1607 fixed assets liquidation 170 1 fixed assets liquidation remains unchanged.

16 1 1 special bonus for unsecured residual value lease.

New agricultural productive biological assets 162 1.

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

1623 special addition of agricultural public welfare biological assets

163 1 special bonus for oil and gas exploitation of oil and gas assets

1632 special bonus for accumulated losses in oil and gas exploitation

170 1 intangible assets 180 1 intangible assets remain unchanged.

1702 cumulative amortization increase

1703 provision for impairment of intangible assets 1805 provision for impairment of intangible assets remains unchanged.

17 1 1 new goodwill

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

180 1 long-term prepaid expenses 190 1 long-term prepaid expenses remain unchanged.

18 1 1 Add deferred income tax assets.

182 1 special additional risks for independent account asset insurance

190 1 outstanding property loss and overflow 19 1 1 remains unchanged.

Two. debt

2 10 1 short-term loan 2 10 1 short-term loan remains unchanged.

Add 2 102 financial share of deposits received.

Added 2 103 financial sharing of borrowed funds.

2 104 borrowed money from the central bank, which was specially added for banks.

20 1 1 special additional deposit bank

20 12 special addition of interbank deposit banks

202 1 special additional discount debt bank

2 10 1 newly traded financial liabilities

Added 2 102 financial sharing of selling and repurchasing financial assets.

220 1 notes payable 211notes payable remain unchanged.

2202 Accounts payable 2 12 1 accounts payable remain unchanged.

2203 Prepayment 2 13 1 Prepayment remains unchanged.

2 14 1 Cancel entrusted payment

22 1 1 payables 2 15 1 payables consolidation

2 153 Consolidation of welfare funds payable

222 1 tax payable 2 17 1 tax payable consolidation

2 176 consolidation of other payables

223 1 Interest payable has been increased.

Dividends payable remain unchanged.

2 17 1 tax payable merger

224 1 other payables 2 18 1 remain unchanged.

225 1 special additional risks for policy dividend insurance payable

226 1 reinsurance accounts payable insurance special additional risks

23 1 1 Special Additional for Trading Securities as an Agent

23 12 Agency underwriting securities and bank share increase

23 13 paid securities by proxy, which increased the sharing of securities and banks.

23 14 agency business liabilities increased.

240 1 Deferred income has been added.

2 19 1 withholding fee has been cancelled.

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

250 1 long-term loan 230 1 long-term loan remains unchanged.

2502 bonds payable 23 1 1 bonds payable remain unchanged.

260 1 special additional risks for unexpired liability reserve insurance

2602 insurance liability reserve insurance increased particularly.

26 1 1 special additional risks for deposit insurance of policyholders

262 1 Special Additional Risks of Independent Account Liability Insurance

270 1 long-term payables 232 1 long-term payables remain unchanged.

2702 The change category of financing expenses has not been confirmed.

27 1 1 special payables 233 1 special payables remain unchanged.

280 1 estimated liabilities 22 1 1 estimated liabilities remain unchanged.

290 1 renamed deferred income tax liability deferred tax

Third, the common class.

300 1 Special addition of bank clearing funds

Added 3002 currency exchange financial sharing.

Added 3 10 1 derivatives.

320 1 hedging tool has been added

3202 hedging items were added.

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

400 1 paid-in capital 3 10 1 paid-in capital (or share capital) remains unchanged.

On 3 103, the investment was returned and cancelled on 3 103.

4002 capital reserve 3 1 1 1 capital reserve remains unchanged.

4 10 1 surplus reserve remains unchanged.

4 102 Financial sharing of general risk reserve increased

4 103 Profit for this year 3 13 1 Profit for this year remains unchanged.

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

420 1 Stock has been added.

Verb (abbreviation of verb) cost category

500 1 production cost 4 10 1 production cost remains unchanged.

5 10 1 manufacturing expenses 4 105 manufacturing expenses remain unchanged.

520 1 labor cost4107 labor costs remain unchanged.

530 1 R&D expenditure increased

540 1 Special addition by project construction contractor

5402 Project Settlement Construction Contractor Special Additional

Special addition of 5403 mechanical operation construction contractor

Loss category of intransitive verbs

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

60 1 1 Financial sharing of interest income has been added

The financial share of 602 1 fee and commission income was increased.

603 1 Premium Income Insurance Special Additional

604 1 Lease income lease special additional

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

Added 606 1 financial sharing of exchange gains and losses.

6 10 1 changes in fair value, gains and losses, and additions

520 1 investment income 520 1 investment income remains unchanged.

6 1 1 1 subsidy income cancelled.

Increased 620 1 amortization insurance liability reserve.

6202 amortization expense insurance special additional risk

6203 Special Additional Risks for Amortized Reinsurance Insurance

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

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

6402 business tax and additional 5402 main business tax and additional renaming

6403 Other business expenses 5406 Other business expenses remain unchanged.

Increase 64 1 1 financial allocation of interest expenses.

Increased the financial share of 642 1 handling fee and commission expenses.

650 1 Withdraw the special addition of unexpired liability reserve insurance.

6502. Withdraw insurance liability reserve. Insurance special attachment

65 1 1 Special Additional Risks for Payment and Expenditure Insurance

652 1 Special Additional Insurance for Policy Holder's Bonus Payment Insurance

653 1 Surrender premium insurance special additional risks

654 1 premium insurance special additional risks

6542 new reinsurance expense insurance.

660 1 selling expenses 550 1 operating expenses remain unchanged.

6602 management fee 5502 management fee remains unchanged.

6603 financial expenses 5503 financial expenses remain unchanged.

6604 exploration cost increases

670 1 Increase in asset impairment losses

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

680 1 income tax expense 570 1 income tax renamed.

The annual profit and loss adjustment before 690 1 remains unchanged before 580 1.