According to the latest accounting standards for business enterprises, which accounts have changed?

Accounting periods are usually divided into annual and interim periods. Interim refers to the reporting period that is shorter than a full fiscal year, so quarterly reports are also interim reports.

There are monthly, quarterly, semi-annual, and annual.

Article 6 Accounting shall be divided into accounting periods, settlement of accounts in installments and preparation of accounting statements. Accounting periods are divided into years, quarters, and months. The start and end dates for years, quarters, and months are based on the Gregorian calendar.

Hehe, there should be no semi-annual.

The accounting period is divided into annual and interim periods.

Monthly, quarterly, and semi-annual are collectively referred to as interim periods.

There are two main reasons for this: First, the economic business of small enterprises is relatively simple, so some accounts in the Accounting Standards for Business Enterprises can be merged, such as dividends receivable and interest receivable are combined into dividend receivable accounts, and raw materials and packaging materials are classified into material accounts. Second, the accounting of small enterprises is simplified or there is no economic business to be reflected in a certain account, so that it can be reduced.

At present, the AISINO ERP launched by aerospace information software has been preset in the financial management module in line with the accounting subjects of the "Accounting Standards for Small Enterprises", that is, the user first selects the accounting standards when the initial set of accounts, and if the accounting standards for small enterprises are selected, the first-level accounting subjects have been preset by the system.

The number of first-level subjects has been reduced by 25.

Under the new ** accounting system, 1. The accounting unit of the account No. 5001 "Business Activity Expenses" shall achieve its functional objectives in accordance with the lawPerform duties or carry out professional business activities and ancillary activitiesExpenses incurred.

The accounting contents include: (1) the remuneration accrued for personnel performing duties or carrying out business activities; (2) Labor expenses incurred by external personnel for the performance of duties or business activities; (3) Receiving inventory items for the performance of duties or business activities, as well as the use and issuance of relevant reserve materials; (4) Depreciation and amortization of fixed assets and intangible assets used for the performance of duties or business activities, as well as for the public infrastructure and affordable housing under their control; (5) Urban maintenance and construction tax, education surcharge, local education surcharge, vehicle and vessel tax, real estate tax, urban land use tax, etc., incurred for the performance of duties or business activities; (6) Other expenses incurred for the performance of duties or business activities; (7) In accordance with the regulations, the special ** shall be withdrawn from the income and included in the expenses.

2. Subject No. 5101 "Unit Management Expenses" accounts for the administrative and logistics management departments at the same level of public institutionsCarry out management activitiesThe expenses incurred include personnel expenses, public funds, asset depreciation (amortization) and other expenses incurred by the administrative and logistics management departments of the unit, as well as the expenses of retirees, trade union funds, litigation fees, intermediary fees, etc., which are borne by the unit.

New Accounting Standard Account: Assets: Cash in Hand, Bank Deposits, Accounts Receivable, etc.

Liabilities: short-term borrowings, accounts payable, etc. Common Class:

Liquidation of capital transactions, derivatives, etc. Owner's equity: paid-in capital, capital reserve, etc.

Cost: production cost, manufacturing expense, etc. Profit & Loss:

main business income, other business income, etc. The new accounting standard refers to a regulation issued by the Ministry of Finance at the same time in the Great Hall of the People, and will be implemented in listed companies from January 1, 2007, and encouraged by other enterprises.

In 2005. The Ministry of Finance has successively issued six batches of draft accounting standards for a total of 22 accounting standards, in addition, the current 16 specific accounting standards promulgated between 1997 and 2001 have also been comprehensively sorted out, adjusted and revised, and finally a complete set of accounting standards for business enterprises was established in early 2006.

Terms & Conditions. Article 15.

The accounting information provided by the enterprise accountant should be comparable. The same or similar transactions or events occurring in the same enterprise in different periods shall adopt consistent accounting policies and shall not be changed at will. If it is necessary to make changes, it shall be explained in the notes.

For the same or similar transactions or events occurring in different enterprises, the prescribed accounting policies shall be adopted to ensure that the accounting information is consistent and comparable with each other.

Article 20. Assets refer to resources that are formed by past transactions or events, owned or controlled by the enterprise, and are expected to bring economic benefits to the enterprise.

The past transactions or events of the enterprise referred to in the preceding paragraph include purchase, production, construction or other transactions or events. Transactions or events that are expected to occur in the future do not result in assets.

Owned or controlled by an enterprise means that the enterprise enjoys the ownership of a certain resource, or although it does not enjoy the ownership of a certain resource, the resource can be controlled by the enterprise.

The expected economic benefits to the enterprise refer to the potential to directly or indirectly lead to the flow of cash and cash equivalents into the enterprise.

Accounting accounts can be classified according to a variety of criteria, and classifying accounting accounts according to accounting elements is one of its basic classifications. The Accounting System for Industrial Enterprises, which came into effect on July 1, 1993, divides the accounting subjects into six categories: asset accounts, liability accounts, common accounts, owners' equity accounts, cost accounts and profit and loss accounts.

Accounting accounts are divided into general classification accounts and detailed classification accounts according to the level of detail of the information they provide and their reconciliation relationships.

The general ledger account is an accounting account that provides general information by classifying the specific content of accounting elements, such as accounts receivable and raw materials.

For example, the "accounts receivable" account is set up as a detailed account according to the name of the debtor to reflect the specific object of accounts receivable.