Very detailed, have a look.

Through the simple comparison between the old and new chart of accounts, we can see the strength of this revision and adjustment. Compared with the original chart of accounts of Enterprise Accounting System, there are 94 new accounts (including 69 special trade accounts), 6 consolidated accounts and 9 split, renamed and downgraded accounts, while the account 10 is cancelled.

Comparison of the chart of accounts of new accounting standards and enterprise accounting system

Serial number account name account range description serial number name

One. Asset category one. Asset category

1 100 1 cash1100/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 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 depreciation reserve was renamed.

6 102 1 Special addition of settlement reserve securities

Add 7 103 1 wealth management deposit and withdrawal.

8 105 1 Loan funds and financial sharing were added.

9 1 10 1 newly traded financial assets

Added101111financial sharing of financial assets purchased for resale.

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.

161211specially add deposit insurance for accounts receivable holders.

17 122 1 Special Additional Risks of Subrogation Insurance Receivable.

18 1222 special additional risks for reinsurance receivable insurance

19 1223 The unearned liability reserve for reinsurance receivable has increased particularly.

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.

The bank added 23 125 1 discounted assets.

24 130 1 loan bank and insurance sharing have been added.

25 1302 loan loss reserve bank and insurance share increase

26 13 1 1 Acting for redemption of securities banks and securities sharing

27 132 1 new agency business assets

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

29 1402 materials added 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.

Add 38 143 1 construction contractor for reusable materials.

39 144 1 Special Additional Services for Precious Metals Banks

Add 40 1442 financial share of debt-paying assets.

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 Additional Risks 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 Cancel the entrusted loan

50 1526 New 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 Risks for Capital Deposit Insurance.

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 depreciation reserve for construction in progress

59 1606 Liquidation of Fixed Assets 38 170 1 Liquidation of Fixed Assets remains unchanged.

601611/special addition for lease of financial lease assets.

6 1 16 12 Special bonus for unsecured residual value lease.

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 addition to accumulated losses in oil and gas exploitation

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

68 1702 cumulative amortization increase

69 1703 provision for impairment of intangible assets 40 1805 provision for impairment of intangible assets 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 outstanding property loss and surplus 43 19 1 1 outstanding property loss and surplus remain unchanged.

Two. Liabilities two. debt

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

75 In 2002, deposits received increased financial sharing.

In 2003, the financial sharing of borrowed funds was increased.

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

78 20 1 1 special addition for interbank deposit banks

79 20 12 Special Additional Terms of Deposit-taking Banks

80 202 1 Discount Debt Bank Special Additional

8 1 2 10 1 newly traded financial liabilities

Added 822111financial sharing of selling and repurchasing financial assets.

83 220 1 notes payable 45 211notes 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 remain 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 Sharing New

95 23 13 Agency payment securities, securities and bank shares increased.

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 has been added.

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 special additional risks for 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 category of financing cost change 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 income tax renamed.

Third, the common class.

1 10 300 1 bank clearing funds are specially added.

Added 1 1 1 3002 financial sharing of foreign exchange transactions.

Added1123101derivative.

1 13 320 1 hedging tool has been added.

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 Return of investment 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 Increase the financial sharing of general risk reserve.

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

The construction contractor added 126 540 1.

127 5402 Special Additional Terms of Project Settlement and Construction Contractor

128 5403 Special bonus of mechanical operation construction contractor

Loss category five of intransitive verbs. Profit and loss category

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

The financial share of 130 60 1 1 interest income has been increased.

The financial share of 13 1 602 1 fee income was increased.

132 603 1 special additional risks for premium income insurance

133 6032 premium income insurance increased particularly.

Lease increase 134 604 1 lease income.

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

136 606 1 special financial bonus on exchange gains and losses

137 6 10 1 increase in fair value change profit and loss

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 Special Additional Risks for Amortized Expense Insurance

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 operating expenses 79 5405 Other operating expenses remain unchanged.

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

Add 146 64 1 1 financial allocation of interest expenses.

The financial share of 147 642 1 handling expenses was increased.

148 650 1 Special additional risks for unearned liability reserve insurance.

149 6502 withdrawal of insurance liability reserve insurance special additional risks

150 65 1 1 Special Additional Risks for Expenditure Insurance.

15 1 652 1 Special Additional Risks for Policy Holders' Dividend Insurance.

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 Business Enterprises, without considering the optional additional accounts mentioned in the account description or the supplementary accounts in the original standards, special measures and supplementary provisions.