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1、holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to
2、 create a group of the city, the provinces called XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding ba
3、se construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, pro
4、fessional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort
5、 to promote the provinces Trinity farmer cooperative economy organization system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closel
6、y linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making
7、 rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of
8、bleaching, such as waste reduction, flowering tree big six, vigorously carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the p
9、lanning ahead, because village system, combination classification implementation, demolition, alteration simultaneously policy, vigorously implement the five hundred beautiful countryside construction, actively promote beautiful house pilot expansion. Around 104 national road, Ling Road, longjindada
10、o, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, bout
11、ique village breed characteristics. No matter which新旧会计准则会计科目对照表序号原会计科目新旧会计准则科目余额转换、账户余额结转说明新会计科目科目 代码科目名称科目 代码科目名称一、资产类11001现金转入“库存现金”科目1001库存现金21002银行存款直接转入相应科目1002银行存款31009其他货币资金直接转入相应科目1012其他货币资金41111应收票据直接转入相应科目1121应收票据51131应收账款直接转入相应科目1122应收账款61151预付账款转入“预付账款”科目。1123预付账款1301待摊费用71121应收股利直接转入相应
12、科目1131应收股利81122应收利息直接转入相应科目1132应收利息91133其他应收款1、直接转入相应科目1221其他应收款其中“其他应收款-关联往来：科目转“1171关联往来”科目；2、新准则取消应收补贴款科目，调账时，应将收补贴款科目余额转至“其他应收款”科目。1171关联往来101141坏账准备1、原坏账准备科目余额直接转入相应科目；1231坏账准备2、本科目核算企业应收款项的坏账准备，应收款项包括“应收票据”、“应收账款”、“预付账款”、“其他应收款”、“长期应收款”等科目，应收款项在资产负债日应按照CAS22“金融资产减值”的相关规定判断其减值情况。1111171内部往来直接转入
13、相应科目1171关联往来121101短期投资1、重新划分为交易性金融资产和可供出售金融资产。企业应当按照首次执行日的公允价值自“短期投资”和“短期投资跌价准备”科目转入“交易性金融资产（或可供出售金融资产）成本”科目；原账面价值与首次执行日公允价值的差额相应调整“盈余公积”和“年初未分配利润”科目金额。1101交易性金融资产131102短期投资跌价准备2、短期投资中核算“委托贷款”科目请参考“委托贷款”科目转换说明。1503可供出售金融资产141161应收补贴款企业应将“应收补贴款”科目的余额转至“其他应收款”科目。1221其他应收款151271受托代销商品直接转入相应科目1321受托代销商品
14、161201物资采购转入“材料采购”1401材料采购171202在途物资直接转入相应科目1402在途物资181211原材料直接转入相应科目1403原材料191232材料成本差异直接转入相应科目1404材料成本差异201241自制半成品转入“生产成本”科目5001生产成本211243库存商品转入“库存商品”科目，房地产开发企业的开发产品转入“开发产品”科目。1405库存商品221409开发产品231291分期收款发出商品对“分期收款发出商品”科目的余额进行分析，其中尚未满足收入确认条件的发出商品部分转入“发出商品”科目，已经满足收入确认条件的发出商品部分转入“主营业务成本”科目。1406发出商品
15、246401主营业务成本251271委托代销商品转入“发出商品”，企业也可沿用“委托代销商品”科目核算委托其他单位代销的商品。1406发出商品261244商品进销差价直接转入相应科目1407商品进销差价271251委托加工物资直接转入相应科目1408委托加工物资281221包装物直接转入相应科目1413包装物291231低值易耗品直接转入相应科目1412低值易耗品301233周转材料直接转入相应科目1411周转材料311281存货跌价准备直接转入相应科目1471存货跌价准备321401长期股权投资按新准则重分类、分析、调整转入长期股权投资、交易性金融资产、可供出售金融资产。1101交易性金融资产1503可供出售金融资产1511长期股权投资1512长期股权投资减值准备331402长期债券投资
