20 13 new accounting standards 1. changes in accounting categories under the new standards under the old standards, accounting categories are divided into five categories, namely assets, liabilities, owners' equity, costs and profits and losses. Under the new standard, in addition to the above five subjects, common subjects have been added. The number of such accounts is small, and it is judged whether they belong to assets or liabilities according to the balance direction of the accounts. If the balance is convenient to form assets, if the balance is in the credit, it will form liabilities. Two. Changes in asset accounting subjects under the new standards (1) The original "cash" in the asset accounting subjects has been changed to "cash on hand"; The original "material procurement" is now changed to "material procurement". The names of these accounting subjects have changed, but their accounting contents are the same as those under the old standards, and there is no change. (2) For the deleted or added accounting subjects, according to the relevant contents of the new standards, short-term investment, short-term investment impairment reserve, long-term debt investment and long-term debt investment impairment reserve were cancelled; According to the Accounting Standards for Business Enterprises No.22-Recognition and Measurement of Financial Instruments, it was replaced by three subjects: tradable financial assets, available-for-sale financing and impairment reserve for held-to-maturity investments. In case of impairment, trading financial assets and available-for-sale financial assets are included in changes in fair value, and held-to-maturity investments are included in impairment reserve for held-to-maturity investments. In the inventory accounting subjects, self-made semi-finished products, packaging materials and low-value consumables are cancelled, and the subject of revolving materials is added. Packaging materials and low-value consumables become secondary subjects under turnover materials, and detailed accounting can be carried out according to the types of turnover materials. Its specific accounting treatment is similar to the original accounting treatment of "packaging materials" and "low-value consumables", which will not be described here. Transfer the contents of the original "self-made semi-finished products" accounting to "production cost" for accounting. The subject of "agency business" has been added to account for the assets formed by the agency business that enterprises do not bear risks, such as securities investment and entrusted loans entrusted by wealth management business. Enterprises entrusted with the sale of goods can change this course to the subject of "entrusted sales of goods". Add "investment real estate" to account for the value of investment real estate, including investment real estate measured by cost model and investment real estate measured by fair value model. Enterprises should make detailed accounting according to the categories and projects of investment real estate, according to "cost" and "changes in fair value". Adding "long-term receivables" to account for the receivables arising from financial leasing of enterprises and the receivables arising from business activities such as selling goods and providing services is essentially financing. Increase the "unrealized financing income" subject, accounting enterprises should be included in the rental income or interest income unrealized financing income. The subject of "unguaranteed residual value" was added to calculate the unguaranteed residual value of assets leased by enterprises through financial leasing. If the unguaranteed residual value is impaired, the detailed account of "impairment reserve" should be set in this account for accounting, or the account of "impairment reserve for unguaranteed residual value" can be set separately for accounting. Deleted the "prepaid expenses" account. In the accounting of intangible assets, the subject of "cumulative amortization" has been added to account for the cumulative amortization of intangible assets with limited service life. As an investment real estate, the cumulative amortization of land use rights measured by cost model is also accounted for in this account. This course should be detailed accounting according to intangible assets. When an enterprise amortizes the value of intangible assets on a monthly basis, it debits "management expenses" and credits "intangible assets" according to the old criteria, directly offsetting the original value of intangible assets. However, under the new standards, debiting "management expenses" and crediting "accumulated amortization" will no longer directly offset the original value of intangible assets. In addition, goodwill is separated from intangible assets, and a separate "goodwill" account is set up for it to calculate the value of goodwill obtained by business combination under different control. An enterprise shall debit this account and credit related accounts according to the goodwill value determined in the enterprise merger criteria. (3) Although the names of other accounting subjects have not changed, their accounting methods have changed greatly compared with those under the old standards. For example, if the settlement sheet has not arrived by the end of the month when purchasing materials, under the old standard, it will be recorded at the end of the month tentatively, and will be written off in red ink at the beginning of next month, while under the new standard, it will not be written off in red ink, but will be written off in the entry. For example, when carrying forward the material cost variance, if the material cost variance rate is negative, the entry in the old standard is to debit the relevant account and credit the "material cost variance", and the amount is red, while the opposite accounting entry is made under the new standard. In other words, debit the "material cost variance" and credit the related account and amount in blue. Although the account name used in the above two examples has not changed, the accounting method has changed. Three. The biggest change in the liability account under the new standard is to merge the "tax payable" and "other payables" under the original standard into the "tax payable" under the new standard. The combination of these two subjects also simplifies the original compound accounting entry that needs to be prepared for tax accrual into a simple entry of one loan and one loan. It should be noted that stamp duty and farmland occupation tax are still not accounted for in the subject of "taxes payable", but the land value-added tax payable is divided into different situations and has different undertakers. In the specific accounting, the "tax payable" should be accounted for differently according to different situations. The wages payable and welfare expenses payable under the original standards are merged into the accounts payable for employees under the new standards, but the accounting scope of the wages payable for employees is larger than that of the original wages payable and welfare expenses payable, including: first, employees' salaries, bonuses, allowances and subsidies; Second, employee welfare expenses; Third, social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance are supplementary endowment insurance premiums paid by enterprises to social insurance agencies according to the benchmark and proportion stipulated by the state; Fourth, the housing provident fund paid by the enterprise to the housing provident fund management institution according to the benchmark and proportion stipulated in the National Regulations on the Management of Housing Provident Fund; Fifth, trade union funds and staff education funds; Sixth, non-monetary welfare; Seventh, the salaries of other employees. The last five of the above seven items are recorded as "management expenses" under the old standards and credited to related subjects, while the accounting under the new standards is changed to debit related subjects first, credit "employee salaries payable", then debit "employee salaries payable" and credit "bank deposits" or other subjects. The subject of "Transactional Financial Liabilities" has been added, including financial liabilities held by accounting enterprises at fair value and whose changes are included in current profits and losses, and financial liabilities directly designated as at fair value and whose changes are included in current profits and losses. The subject of "deferred revenue" has been added to calculate the future subsidy amount that should be included in the current profit and loss according to the government subsidy standard. The subject of "interest payable" has been added to calculate the interest payable by the enterprise according to the contract, including long-term loans and corporate bonds that absorb the interest payable on deposits and pay interest in installments. However, under the old standards, the accounting of interest extraction of these items is to debit "financial expenses" or related subjects, and credit "accrued expenses" and "bank deposits" when paying. Under the new standards, the "accrued expenses" in the above accounting entries are replaced by the "interest payable" account. The accounting scope of "accrued expenses" is getting smaller and smaller. Four. Changes in the owner's equity account and the purpose of the undergraduate course under the new standards (I) Changes in the owner's equity account Under the new standards, the subjects at the next level of the owner's equity account have not changed much, but the detailed accounts of some subjects have changed greatly. For example, under the new standards, the details of capital reserves are only "capital premium (equity premium)" and "other capital reserves". In the category of owners' equity, the subject of "treasury shares" has been added to calculate the amount of shares acquired, transferred or cancelled by enterprises. If an enterprise purchases shares of the company to reduce its registered capital, it shall debit the account of "treasury shares" and credit the account of "bank deposits" according to the actual amount paid. (II) The change of cost accounting subjects adds the subject of "R&D expenditure", which is the expenditure incurred by accounting enterprises in the process of researching and developing intangible assets according to the Accounting Standards for Business Enterprises No.6-Intangible Assets. Under the old standards, all of these R&D expenditures were included in "management expenses", while under the new standards, these R&D expenditures were accounted for in the two subsidiary accounts of "expensed expenditures" and "capitalized expenditures" set in R&D expenditures. The R&D expenditure generated by the enterprise's own development of intangible assets shall be debited to "R&D expenditure (expense expenditure)" and credited to "raw materials", "bank deposit" and other subjects. At the end of the period, the expensed expenditure is transferred to the current profit and loss, that is, the "management expense" is debited and the "R&D expenditure (expensed expenditure)" is credited. If the R&D project is expected to achieve its intended purpose and form intangible assets, the R&D expenditure (capitalized expenditure) will be debited and the raw materials and bank deposits will be credited. After the formation of intangible assets, R&D expenditure (capitalized expenditure) is transferred to intangible assets, that is, intangible assets are debited and R&D expenditure (capitalized expenditure) is credited. V. Changes in profit and loss accounts under the new standards 1. The main business taxes and surcharges are changed to business taxes and surcharges, other business expenses are changed to other business costs and operating expenses, and the original sales expenses are changed back. Income tax has been changed into income tax expense, and deferred income tax related to income tax has been replaced by deferred income tax assets and deferred income tax liabilities respectively. Secondly, the new standard counts government subsidies as profits and accounts for them in "non-operating income", and deletes the subject of "subsidy income". In addition, the subject of "gains and losses from changes in fair value" has been added to account for gains or losses arising from changes in the fair value of trading financial assets of enterprises that should be included in the current profits and losses. The difference between the fair value of trading financial assets held by the enterprise on the balance sheet date registered by the lender and the fair value of trading financial assets held by the enterprise on the balance sheet date registered by the borrower is lower than the book balance. At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there is no balance in this account after carry-over. (that is, when the fair value changes, debit or credit the account of "trading financial assets-changes in fair value" and credit or debit the account of "gains and losses from changes in fair value". ) Add the subject of "Asset Impairment Loss" to calculate the losses caused by the provision for asset impairment of enterprises, and make detailed accounting according to the items of asset impairment loss. Under the old standards, the inventory depreciation reserve and bad debt reserve drawn by enterprises enter the "management expenses", short-term investment depreciation reserve, entrusted loan depreciation reserve and long-term investment depreciation reserve enter the "investment income", "fixed assets depreciation reserve" and "intangible assets depreciation reserve" enter the "non-operating expenses". However, under the new standards, all the accrued impairment reserves enter the "asset impairment loss" account, and are transferred to "current year's profit" at the end of the period, and there is no balance in this account after carry-over. Finally, it should be noted that under the old standards, the inventory surplus of fixed assets first passed the "pending property loss and overflow" and was transferred to the "non-operating income" subject after approval, while under the new standards, the inventory surplus of fixed assets was accounted for through the "previous year's profit and loss adjustment" subject as a previous error, and no longer through the "pending property loss and overflow" and "non-operating income" subjects. Specializing in selling all kinds of enterprise financial management software and office supplies. Kingdee software hopes to be the wings to help you take off.