电子凭证会计数据 银行电子对账单 征求意见稿

1电子凭证会计数据银行电子对账单GB/T25500可扩展商业报告语言（XBRL3.1银行电子对账单bankelectronicstate银行以电子文件的形式记录账户在某一时期（通常为1个月）收、支方的发生额以及期末余额等项4缩略语OFD：开放式版式文档格式（OpenFixed-laPDF：便携式文档格式（PortableDocumentFormXBRL：可扩展商业报告语言（eXtensibleBusinessRXML：可扩展置标语言（eXtensibleMarkupLb)应按照附录A作为不可见附件嵌入银行电子对账单的版2银行电子对账单的结构化数据应采用符合GB/T25500规定的XBRL实例进行描述，生成示例参见附示例：bkrs_20210831_C103031100045562XX0000000100bkrs/taxonomy/2023-12-31/bnum/dtr/type/nupercentItemType数据类型命名空间/2005/xbrldt/2008/lab/2003/XLinkXBRL技术规范/2003/linkbaXBRL技术规范/1999/xlinkXBRL技术规范/2003/instanceXBRL技术规范/2008/gene/2003/iso42<xbrli:xbrlxmlns:xsi="/2001/XMLSchema-instance"xsi:schemaLocation="/2003/linkbase/2003/xbrl-linkbase-2003-12-31.xsd"xmlns:bkrs="/taxonomy/2023-12-31/bkrs"xmlns:link="/2003/linkbase"xmlns:iso4217="/2003/iso4217"xmlns:xbrli="/2003/instance"xmlns:xlink="/1999/xlink"><!--标准引用--><link:schemaRefxlink:href="bkrs_entry_point_2023-12-31.xsd"xlink:type="simple"/><!--上下文--><xbrli:contextid="c1">3<xbrli:entity><xbrli:identifierscheme="">C1030311000455</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2021-08-31</xbrli:instant></xbrli:period></xbrli:context><!--单位--><xbrli:unitid="u1"><xbrli:measure>iso4217:CNY</xbrli:measure></xbrli:unit><!--事实--><bkrs:IdentificationCodeOfIssuercontextRef="c1">C1030311000455</bkrs:IdentificationCodeOfIssuer>…….</xbrli:xbrl>6.3标准引用<link:schemaRefxlink:type="simple"link:href="bkrs_entry_point_2023-12-31.xsd"/>6.4事实第7章要求，通过为元素赋值，并指定上下文、单位和精确度属性，来完成对于事实值的完整定义，事——数值型事实值的定义，除了通过contextRef指向一个预定<bkrs:TransactionAmountdecimals="2"contextRef="c1"unitRef="CNY">15177.33</bkrs:TransactionAmount>——非数值型事实值的定义，是将事实值赋予给对应的元素<bkrs:TypeOfSourceDocumentcontextRef="c1">支票</bkrs:TypeOfSourceDocument><xbrli:contextid="c1">4<xbrli:entity><xbrli:identifierscheme="">C1030311000455</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2021-08-31</xbrli:instant></xbrli:period></xbrli:context><bkrs:IdentificationCodeOfIssuercontextRef="c1">C1030311000455</bkrs:IdentificationCodeOfIssuer>义文本）的度量单位，最常见的度量单位就是货币型的单位，例如人民币（精确度）或decimals（小数点后位数）属性定义<xbrli:unitid="u1"><xbrli:measure>iso4217:CNY</xbrli:measure></xbrli:unit><bkrs:TransactionAmountcontextRef="c1"unitRef="u1"decimals="2">15177.33</bkrs:TransactionAmount>X5银行电子对账单的元素分为抬头信息、对账明细信息、对账周期末信息1codeofissuercodeofissuer2NumberofbankbranchNumberofbankbranch3645NameofNameof6CodeofbankNumberof7份Yearofbank8份MonthofbankMonth91Informationofreconciledetails[tuple]Informationofreconcile2pingDateofbookkeepingDateofbookkeeping3TypesofbusinessproductsTypesofbusinessproducts等45TypeofsourceTypeofsource6NumberofNumberof7NotesofbankNotes8―IdentificationOfIdentificationofofcreditor7方9untXDebitorcreditofbalanceofbalanceXAccountbalanceAccountbalanceeAccountofAccountofNameofNameofofcounterpartyDepositorybankofpingTimeofbookkeepingTimeofbookkeepingofbookkeepingaccountofbookkeepingNumberofbank1XattheendofAccountbalanceattheendof8treconciliation2Xattheendofbalanceattheendof3Xattheendofattheendof4XOverdraftbalanceatendofreconciliationOverdraftof5untXbalanceattheendofreconciliationbalanceattheendof7.4结构模型单位在接收银行电子对账单时，应提取OFD版式文件中的XBRL实例文件，解析其结构化数据，与日9采用OFD的银行电子对账单，在主入口文件（OFD.xml）中应包含附件文件夹（Attachs），据附件及附件列表（Attachments.xml）应包含在Attachs内。采用OFD的银行电子对账单的包内组织方 ），采用PDF格式的银行电子凭证，应采用附件（attachment）的方式将会计数据嵌入到文件中。会计数据嵌入PDF文件时，应对该文件使用压缩，压缩算法仅限De<xbrli:xbrlxmlns:xsi="/2001/XMLSchema-instance"xsi:schemaLocation="/2003/linkbase/2003/xbrl-lixmlns:bkrs=/taxonomy/2023-12-31/xmlns:link="/2003/linkbase"xmlns:iso4217="/2003/iso4xmlns:xbrli="/2003/instxmlns:xlink="/1999/xli<link:schemaRefxlink:type="simple"xlink:href="bkrs_entry_point_2023-12-<xbrli:identifierscheme="">C1030311000455</xbrli:<xbrli:instant>2021-08-31</xb<xbrli:measure>iso4217:CNY</xb<bkrs:IdentificationCodeOfIssuercontextRef="c1">C1030311000455</bkrs:IdentificationCod<bkrs:NumberOfBankBranchcontextRef="c1">001</bkrs:NumberOfB<bkrs:CurrencycontextRef="c1">CNY</bk<bkrs:CustomerSettlementcontextRef="c1">62XX000000010001</bkrs:CustomerSettlementBankAc<bkrs:NameOfCustomerAccountcontextRef="c1">ABC公司</bkrs:NameOfCust<bkrs:CodeOfBankCustomercontextRef="c1">A123456</bkrs:CodeOfBan<bkrs:YearOfBankReconciliaticontextRef="c1">2021</bkrs:YearOfBankReconciliationStat<bkrs:MonthOfBankReconciliaticontextRef="c1">08</bkrs:MonthOfBankReconciliationStat<bkrs:PrintTimescontextRef="c1">1</bkrs<bkrs:PrintDatecontextRef="c1">2021-08-31</bkrs:<bkrs:InformationOfReconcileDe<bkrs:DateOfBookkeepingcontextRef="c1">2021-08-03</bkrs:DateOfB<bkrs:TypesOfBusinessProductscontextRef="c1">转账</bkrs:TypesOfBusine<bkrs:BusinessSerialNumbercontextRef="c1">XXXXXXXXX1</bkrs:BusinessSer<bkrs:TypeOfSourceDocumentcontextRef="c1">支票</bkrs:TypeOfSour<bkrs:NumberOfSourceDocumentcontextRef="c1">0987654321</bkrs:NumberOfSourceD<bkrs:NotesOfBankElectronicReceiptcontextRef="c1">转账业务</bkrs:NotesOfBankElectro<bkrs:IdentificationOfCreditOrDebitcontextRef="c1">0</bkrs:IdentificationOfCredit<bkrs:TransactionAmountdecimals="2"unitRef="u1">15177.33</bkrs:TransactionAmount><bkrs:DebitOrCreditOfBalancecontextRef="c1">1</bkrs:DebitOrCredit<bkrs:AccountBalancedecimals="2"contextRef="c1"unitRef="u1">95445.32</bkrs:Acco<bkrs:TransactionCodecontextRef="c1">42062</bkrs:Transa<bkrs:AccountOfCounterpartycontextRef="c1">62XX000200020002</bkrs:AccountOfCo<bkrs:NameOfCounterpartycontextRef="c1">DEF公司</bkrs:NameOfCou</bkrs:DepositoryBankOfCoun<bkrs:BookkeepercontextRef="c1">08971</bkrs:B<bkrs:TimeOfBookkeepingcontextRef="c1">08:34:23</bkrs:TimeOfB<bkrs:JournalAccountOfBookkeepingcontextRef="c1">XX交易记录</bkrs:JournalAccountOfB<bkrs:NumberOfBankElectrcontextRef="c1">202108039029660024300000000001</bkrs:NumberOfBankElectronicRe</bkrs:InformationOfReconcileD<bkrs:InformationOfReconcileDe<bkrs:DateOfBookkeepingcontextRef="c1">2021-08-15</bkrs:DateOfB<bkrs:TypesOfBusinessProductscontextRef="c1">转账</bkrs:TypesOfBusine<bkrs:BusinessSerialNumbercontextRef="c1">XXXXXXXXX1</bkrs:BusinessSer<bkrs:TypeOfSourceDocumentcontextRef="c1">支票</bkrs:TypeOfSour<bkrs:NumberOfSourceDocumentcontextRef="c1">1234567890</bkrs:NumberOfSourceD<bkrs:NotesOfBankElectronicReceiptcontextRef="c1">转账业务</bkrs:NotesOfBankElectro<bkrs:IdentificationOfCreditOrDebitcontextRef="c1">1</bkrs:IdentificationOfCredit<bkrs:TransactionAmountdecimals="2"contextRef="c1"unitRef="u1">156.22</<bkrs:DebitOrCreditOfBalancecontextRef="c1">1</bkrs:DebitOrCredit<bkrs:AccountBalancedecimals="2"contextRef="c1"unitRef="u1">95601.54</bkrs:Acco<bkrs:TransactionCodecontextRef="c1">42063</bkrs:Transa<bkrs:AccountOfCounterpartycontextRef="c1">62XX000300030003</bkrs:AccountOfCo<bkrs:NameOfCounterpartycontextRef="c1">OPQ公司</bkrs:NameOfCou</bkrs:DepositoryBankOfCoun<bkrs:BookkeepercontextRef="c1">06587</bkrs:B<bkrs:TimeOfBookkeepingcontextRef="c1">15:34:24</bkrs:TimeOfBo<bkrs:JournalAccountOfBookkeepingcontextRef="c1">XX交易记录</bkrs:JournalAccountOfB<bkrs:NumberOfBankElectrcontextRef="c1">202108157549660024300000000001</bkrs:NumberOfBankElectronicRe</bkrs:InformationOfReconcileD<bkrs:AccountBalanceAtTheEndOfReconciliationCycleAmountdecimals="2"unitRef="u1">95601.54</bkrs:AccountBalanceAtTheEndOfReconciliationCycleAmount><bkrs:AvailableBalanceAtTheEndOfReconciliationCycleAmountdecimals="2"unitRef="u1">95601.54</bkrs:AvailableBalanceAtTheEndOfReconciliationCycleAmoun<xsd:schematargetNamespace="/taxonomy/2023-12-elementFormDefault="qualified"xmlns:xsd="/2001/XMLSchema"xmlns:bkrs="/taxonomy/2023-12-31/bkxmlns:link="/2003/linkbase"xmlns:gen="/2008/generic"xmlns:num="/dtr/type/numeric"xmlns:nonnum="/dtr/type/non-numeric"xmlns:xbrldt="/2005/xbrldt"xmlns:label="/2008/label"xmlns:xl="/2003/XLink"xmlns:xsi="/2001/XMLSchema-instanxmlns:xbrli="/2003/instance"xmlns:utr="/2009/utr"xmlns:xlink="/1999/xli<xsd:importnamespace="/2003/instance"schemaLocation="/2003/xbrl-instance-2003<xsd:importnamespace="/dtr/type/non-schemaLocation="/dtr/type/nonNumeric-2009-1<xsd:importnamespace="/dtr/type/nschemaLocation="/dtr/type/numeric-2009<xsd:importnamespace="/2005schemaLocation="/2005/xbrldt-<xsd:elementname="InformationOfBankReconciliationStatementAbsid="bkrs_InformationOfBankReconciliationStatementAbstract"type="xbrli:stringItemTypsubstitutionGroup="xbrli:item"abstract="true"nillable="true"xbrli:periodType="d<xsd:elementname="HeaderInformationOfBankReconciliationStatementAbsid=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