T/CICPA 0104-2023 注册会计师审计数据规范 银行流水.pdf

ICS35.240 CCS L67 团 体 标 准 T/C1CPA0104—2023 注册会计师审计数据规范银行流水 Audit data specifications for Certified Public Accountants Bank statement 2023-03-27发布 2023-03-27实施 中国注册会计师协会 发布 T/C1CPA0104-2023 目 次 前言. III 引言 IV 1范围. 2规范性引用文件， 3术语和定义. 4数据元的描述.. 5数据模型...... 2 6银行流水数据......... 3 6.1基本信息Bank Basic Info. “ 3 6.2银行存款Bank Deposit.6 6.3银行借款Bank Loan.......... .10 6.4已注销账户Cancelled_Bank_Account...12 6.5本公司作为委托人的委托贷款Entrusted_Loan_As_Lender... .........13 6.6本公司作为借款人的委托贷款Entrusted Loan_As_Borrover...........16 6.7本公司为其他单位提供的、以银行为担保受益人的担保 Guarantee Provided For Other Units And Considered Bank As Beneficiary Member........18 6.8银行向本公司提供的担保 Guarantee Provided By Bank Including Letter Of Guarantee Standby Letter of Credit Etc20 6.9本公司为出票人日.由银行承兑尚未支付的承兑汇票 Bank Acceptance As Drawer Which Should Be Accepted By Bank But Not.Yet.Paid.........21 6.10本公司向银行已贴现而尚未到期的商业汇票 Trade Acceptance Discounted To Bank But Not Yet Due . .23 6.1l木公司为持票人且由银行托收的商业票Trade_Acceptance_As Holder_Collected By Bank .25 6.12本公司为申请人、由银行开具的、未履行完毕的不可撤销信用证 Unfulfilled Trrevocahle of Credit As Applicant.Issued By Bank ...............26 6.13本公司与银行之间未履行完毕的外汇买卖合约 Outstanding Foreign Exchange Purchase And Sale Agreement Between Bank And Enterprise 27 6.14木公司存放于银行托管的证券或其他产权文件 Securities_And_Other_Property_Documents_Custodied_By_Bank ..........................29 6.15本公司购买的由银行发行的未到期银行理财产品 Unoxpired_Bank_Financial_Products_Tssucd_By_Bank...................................30 6.16注册会计师认为重大且应了函证的其他...