電子憑證會計(jì)數(shù)據(jù) 銀行電子對賬單 征求意見稿

1電子憑證會計(jì)數(shù)據(jù)銀行電子對賬單GB/T25500可擴(kuò)展商業(yè)報(bào)告語言（XBRL3.1銀行電子對賬單bankelectronicstate銀行以電子文件的形式記錄賬戶在某一時(shí)期（通常為1個(gè)月）收、支方的發(fā)生額以及期末余額等項(xiàng)4縮略語OFD：開放式版式文檔格式（OpenFixed-laPDF：便攜式文檔格式（PortableDocumentFormXBRL：可擴(kuò)展商業(yè)報(bào)告語言（eXtensibleBusinessRXML：可擴(kuò)展置標(biāo)語言（eXtensibleMarkupLb)應(yīng)按照附錄A作為不可見附件嵌入銀行電子對賬單的版2銀行電子對賬單的結(jié)構(gòu)化數(shù)據(jù)應(yīng)采用符合GB/T25500規(guī)定的XBRL實(shí)例進(jìn)行描述，生成示例參見附示例：bkrs_20210831_C103031100045562XX0000000100bkrs/taxonomy/2023-12-31/bnum/dtr/type/nupercentItemType數(shù)據(jù)類型命名空間/2005/xbrldt/2008/lab/2003/XLinkXBRL技術(shù)規(guī)范/2003/linkbaXBRL技術(shù)規(guī)范/1999/xlinkXBRL技術(shù)規(guī)范/2003/instanceXBRL技術(shù)規(guī)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"><!--標(biāo)準(zhǔn)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><!--單位--><xbrli:unitid="u1"><xbrli:measure>iso4217:CNY</xbrli:measure></xbrli:unit><!--事實(shí)--><bkrs:IdentificationCodeOfIssuercontextRef="c1">C1030311000455</bkrs:IdentificationCodeOfIssuer>…….</xbrli:xbrl>6.3標(biāo)準(zhǔn)引用<link:schemaRefxlink:type="simple"link:href="bkrs_entry_point_2023-12-31.xsd"/>6.4事實(shí)第7章要求，通過為元素賦值，并指定上下文、單位和精確度屬性，來完成對于事實(shí)值的完整定義，事——數(shù)值型事實(shí)值的定義，除了通過contextRef指向一個(gè)預(yù)定<bkrs:TransactionAmountdecimals="2"contextRef="c1"unitRef="CNY">15177.33</bkrs:TransactionAmount>——非數(shù)值型事實(shí)值的定義，是將事實(shí)值賦予給對應(yīng)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>義文本）的度量單位，最常見的度量單位就是貨幣型的單位，例如人民幣（精確度）或decimals（小數(shù)點(diǎn)后位數(shù)）屬性定義<xbrli:unitid="u1"><xbrli:measure>iso4217:CNY</xbrli:measure></xbrli:unit><bkrs:TransactionAmountcontextRef="c1"unitRef="u1"decimals="2">15177.33</bkrs:TransactionAmount>X5銀行電子對賬單的元素分為抬頭信息、對賬明細(xì)信息、對賬周期末信息1codeofissuercodeofissuer2NumberofbankbranchNumberofbankbranch3645NameofNameof6CodeofbankNumberof7份Yearofbank8份MonthofbankMonth91Informationofreconciledetails[tuple]Informationofreconcile2pingDateofbookkeepingDateofbookkeeping3TypesofbusinessproductsTypesofbusinessproducts等45TypeofsourceTypeofsource6NumberofNumberof7NotesofbankNotes8―IdentificationOfIdentificationofofcreditor7方9untXDebitorcreditofbalanceofbalanceXAccountbalanceAccountbalanceeAccountofAccountofNameofNameofofcounterpartyDepositorybankofpingTimeofbookkeepingTimeofbookkeepingofbookkeepingaccountofbookkeepingNumberofbank1XattheendofAccountbalanceattheendof8treconciliation2Xattheendofbalanceattheendof3Xattheendofattheendof4XOverdraftbalanceatendofreconciliationOverdraftof5untXbalanceattheendofreconciliationbalanceattheendof7.4結(jié)構(gòu)模型單位在接收銀行電子對賬單時(shí)，應(yīng)提取OFD版式文件中的XBRL實(shí)例文件，解析其結(jié)構(gòu)化數(shù)據(jù)，與日9采用OFD的銀行電子對賬單，在主入口文件（OFD.xml）中應(yīng)包含附件文件夾（Attachs），據(jù)附件及附件列表（Attachments.xml）應(yīng)包含在Attachs內(nèi)。采用OFD的銀行電子對賬單的包內(nèi)組織方 ），采用PDF格式的銀行電子憑證，應(yīng)采用附件（attachment）的方式將會計(jì)數(shù)據(jù)嵌入到文件中。會計(jì)數(shù)據(jù)嵌入PDF文件時(shí)，應(yīng)對該文件使用壓縮，壓縮算法僅限D(zhuǎn)e<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">轉(zhuǎn)賬</bkrs:TypesOfBusine<bkrs:BusinessSerialNumbercontextRef="c1">XXXXXXXXX1</bkrs:BusinessSer<bkrs:TypeOfSourceDocumentcontextRef="c1">支票</bkrs:TypeOfSour<bkrs:NumberOfSourceDocumentcontextRef="c1">0987654321</bkrs:NumberOfSourceD<bkrs:NotesOfBankElectronicReceiptcontextRef="c1">轉(zhuǎn)賬業(yè)務(wù)</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交易記錄</bkrs:JournalAccountOfB<bkrs:NumberOfBankElectrcontextRef="c1">202108039029660024300000000001</bkrs:NumberOfBankElectronicRe</bkrs:InformationOfReconcileD<bkrs:InformationOfReconcileDe<bkrs:DateOfBookkeepingcontextRef="c1">2021-08-15</bkrs:DateOfB<bkrs:TypesOfBusinessProductscontextRef="c1">轉(zhuǎn)賬</bkrs:TypesOfBusine<bkrs:BusinessSerialNumbercontextRef="c1">XXXXXXXXX1</bkrs:BusinessSer<bkrs:TypeOfSourceDocumentcontextRef="c1">支票</bkrs:TypeOfSour<bkrs:NumberOfSourceDocumentcontextRef="c1">1234567890</bkrs:NumberOfSourceD<bkrs:NotesOfBankElectronicReceiptcontextRef="c1">轉(zhuǎn)賬業(yè)務(wù)</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交易記錄</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="bkrs_HeaderInformationOfBankReconciliationStatementAbstract"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="true"nillable="true"xbrli:periodType="d<xsd:elementname="IdentificationCodeOfIssuer"id="bkrs_IdentificationCodeOfIssuer"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable=xbrli:periodType="ins<xsd:elementname="NumberOfBankBranch"id="bkrs_NumberOfBankBranch"type="xbrli:stringIsubstitutionGroup="xbrli:item"abstract="false"nillable="true"xbrli:periodType="<xsd:elementname="Currency"id="bkrs_Currency"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable="false"xbrli:periodType<xsd:elementname="CustomerSettlementBankAccount"id="bkrs_CustomerSettlementBanktype="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable="falsxbrli:periodType="ins<xsd:elementname="NameOfCustomerAccount"id="bkrs_NameOfCustomerAccount"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillablxbrli:periodType="ins<xsd:elementname="BusinessSerialNumber"id="bkrs_BusinessSerialNumber"type="xbrli:stringIsubstitutionGroup="xbrli:item"nillable="true"xbrli:periodType=<xsd:elementname="CodeOfBankCustomer"id="bkrs_CodeOfBankCustomer"type="xbrli:stringIsubstitutionGroup="xbrli:item"abstract="false"nillable="true"xbrli:periodType="<xsd:elementname="YearOfBankReconciliationStatement"id="bkrs_YearOfBankReconciliationSttype="xbrli:gYearItemType"substitutionGroup="xbrli:item"abstract="false"nillable=xbrli:periodType="ins<xsd:elementname="MonthOfBankReconciliationStatement"id="bkrs_MonthOfBankReconciliationSttype="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable="false"xbrli:periodType="ins<xsd:elementname="PrintTimes"id="bkrs_PrintTimes"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable="true"xbrli:periodType="<xsd:elementname="PrintDate"id="bkrs_PrintDate"type="xbrli:dateItemType"substitutionGroup="xbrli:item"abstract="false"nillable="true"xbrli:periodType="<xsd:elementname="InformationOfReconcileDetailsAbstract"id="bkrs_InformationOfReconcileDetailsAbstract"type="xbrli:stringItemTypsubstitutionGroup="xbrli:item"abstract="true"nillable="true"xbrli:periodType="d<xsd:elementname="InformationOfReconcileDetailsTuple"id="bkrs_InformationOfReconcileDetaisubstitutionGroup="xbrli:tuple"abstract="false"nilla<xsd:sequencemaxOccurs="unbounded"minOc<xsd:elementmaxOccurs="unbounded"ref="bkrs:DateOfBookkee<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:TypesOfBusinessProd<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:BusinessSerial<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:TypeOfSourceDo<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:NumberOfSourceDocu<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:NotesOfBankElectronicRecei<xsd:elementmaxOccurs="unbounded"ref="bkrs:IdentificationOfCreditOrD<xsd:elementmaxOccurs="unbounded"ref="bkrs:TransactionAm<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:DebitOrCreditOfBal<xsd:elementmaxOccurs="unbounded"ref="bkrs:AccountB<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:Transaction<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:AccountOfCounterp<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:NameOfCounte<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:DepositoryBankOfCounterpar<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:Book<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:TimeOfBookkee<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:JournalAccountOfBookkeeping"<xsd:elementmaxOccurs="unbounded"minOref="bkrs:OtherAccountingInformati<xsd:elementmaxOccurs="unbounded"minOccurs="0"ref="bkrs:NumberOfBankElectronicReceipt"<xsd:elementname="DateOfBookkeeping"id="bkrs_DateOfBookkeeping"type="xbrli:dateIsubstitutionGroup="xbrli:item"abstract="false"nillable="false"xbrli:periodType<xsd:elementname="TypesOfBusinessProducts"id="bkrs_TypesOfBusinessProducts"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillablxbrli:periodType="ins<xsd:elementname="TypeOfSourceDocument"id="bkrs_TypeOfSourceDocument"type="xbrli:stringIsubstitutionGroup="xbrli:item"abstract="false"nillable="true"xbrli:periodType="<xsd:elementname="NumberOfSourceDocument"id="bkrs_NumberOfSourceDocument"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillablxbrli:periodType="ins<xsd:elementname="NotesOfBankElectronicReceipt"id="bkrs_NotesOfBankElectronictype="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable="trxbrli:periodType="ins<xsd:elementname="IdentificationOfCreditOrDebit"id="bkrs_IdentificationOfCredittype="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable="falsxbrli:periodType="ins<xsd:elementname="TransactionAmount"id="bkrs_TransactionAmount"type="xbrli:monetaryIsubstitutionGroup="xbrli:item"abstract="false"nillable="false"xbrli:periodType<xsd:elementname="DebitOrCreditOfBalance"id="bkrs_DebitOrCreditOfBalance"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillablxbrli:periodType="ins<xsd:elementname="AccountBalance"id="bkrs_AccountBalance"type="xbrli:monetaryIsubstitutionGroup="xbrli:item"abstract="false"nillable="false"xbrli:periodType<xsd:elementname="TransactionCode"id="bkrs_TransactionCode"type="xbrli:stringItesubstitutionGroup="xbrli:item"abstract="false"nillable="true"xbrli:periodType="<xsd:elementname="AccountOfCounterparty"id="bkrs_AccountOfCounterparty"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillablxbrli:periodType="ins<xsd:elementname="NameOfCounterparty"id="bkrs_NameOfCounterparty"type="xbrli:stringIsubstitutionGroup="xbrli:item"abstract="false"nillable="true"xbrli:periodType="<xsd:elementname="DepositoryBankOfCounterparty"id="bkrs_DepositoryBankOfCounttype="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable="trxbrli:periodType="ins<xsd:elementname="Bookkeeper"id="bkrs_Bookkeeper"type="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable="true"xbrli:periodType="<xsd:elementname="TimeOfBookkeeping"id="bkrs_TimeOfBookkeeping"type="xbrli:timeIsubstitutionGroup="xbrli:item"abstract="false"nillable="true"xbrli:periodType="<xsd:elementname="JournalAccountOfBookkeeping"id="bkrs_JournalAccountOfBooktype="xbrli:stringItemType"substitutionGroup="xbrli:item"abstract="false"nillable="trxbrli:periodType="ins<xsd:elementname="OtherAccountingIn