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1、新旧会计准则科目代码表变化（Newandoldaccountingstandards,subjectcodes,changes）Newandoldaccountingstandards,subjectcodes,changes1001cashinstock:thisdoesnotneedtointroduce,onlyincreased"stock"twocharacters,possiblymainlyistopreparethecashflowandthebigcashconcepttomakethefurtherpartit
2、ion;1002bankdeposit:there'snothingtosayaboutit;1003,thecentralbankdeposits:bankingspecialsubjects,Ilaymanwillnotexplain;1011storage:thesameas1003;1012othermonetaryfunds:oldsubjects;1021settlementreserve:thesecuritiesindustryreservesthefundsofthedesignatedclearingagenc
3、yforthesettlementandsettlementofsecuritiestransactions;1031,deposit:financialcompaniesneedtodepositorpayforthebusinessofvariousmarginpayments;1101tradingfinancialassets:theoriginalaccountnameforshort-terminvestment,fairvalueaccountingenterprisesheldfortransactionpurpo
4、sesofbondinvestment,stockinvestment,fundinvestmentandotherfinancialassetstransaction;directlydesignatedenterprisesheldbythefairvaluemeasurementandthevariationoffinancialassets;entrustedbyfullunderwritingunderwritingthebalanceofthesecuritiesunderwriting,financialenterp
5、rises,inlinewiththeconditionsinthisaccount(subject,becauseIjustsayherethatthegeneralbusinessofthefinancialindustryisnotcarefullyelaborated);weshouldsetupa"cost"and"fairvalue"accountingfordetails;1111,buybackfinancialassets:financialenterprisesdedicated;1121notereceiva
6、ble:weknowallofyouinthissubject;1122accountsreceivable:theoriginalsubjectcodeseemstobe1131;1123prepayments:youshouldbefamiliarwithit;1131dividendsreceivable:nochange;1132interestreceivable:ibid;1201subrogationreceivable:insurancecompanies;1211accountsreceivablereinsur
7、anceinsurancecompaniesuse;1212reservesofreinsurancecontracts:reinsuranceusedbyenterprises;1221otherreceivables:otherreceivablesandtemporarypaymentsotherthanthoselistedabove;1301discountassets:bankingenterprisesuse;1302placements:financialenterprises;1303Loans:bankinge
8、nterprisesuse;1304loanlossreserves:ibid;1311proxycashingSecurities:securities,banksandotherenterprisesuse;1321agencyassets/t
