| Code |
Abbreviation |
Account Name |
Definition |
7344 |
A/C-Assets Exchange |
Account Received From Assets Exchange |
Account Received From
Assets Exchange |
| 1130 |
Accounts & N/P-Trade |
Accounts & Notes Payable-trade |
It refers to the short-term
liabilities because of Purchases for Raw Materials & Supplies, or
Labor Services on credit. |
| 0130 |
Accounts & N/R-Trade |
Accounts & Notes Receivable - Trade |
It includes claim against
customer; also including interest receivable.It is presented in net
amount. |
| 1170 |
Accrued Expenses |
Accrued Expenses & Provision For Expenses |
It means that company have
enjoyed benefits but not paid
yet. It should be adjusted in books on
closing day. It includes, Wages & Salaries Payable , Rent
Payable, Interest Payable, and Staffs
Welfare Fund (or Welfare Payable). But it excludes Taxes
Payable(See #1210). |
| 0426 |
Accu.Depre.-building |
Accumulated Depreciation-building |
Please refer to #0486. |
| 0486 |
Accu.Depre.-F.A. |
Accumulated Depreciation-Fixed Assets |
(#0426 + #0436 + #0466), It includes Accumulated
Depreciation - Building, Accumulated Depreciation
- Equipment, Accumulated Depreciation - Other
depreciable assets, and so on. The original regulation in Mainland China only permitted
company to use the Straight Line Method or the
Working-Hours (Working-Units ) Method. But the new regulation
allows company to use the accelerated
depreciation method. Depreciation Expenses should
be calculated for months. It is a discount account to Fixed Assets. |
| 0466 |
Accu.Depre.-others |
Accumulated Depreciation-other Depreciable Assets |
Please refer to #0486. |
| 0436 |
Accu.Depre-equipment |
Accumulated Depreciation-equipment |
Please refer to #0486. |
| 7499 |
Adj.--Financing |
Adjustments--Financing |
It includes all the
Cash Adjustment
about Financing, but
not cover in #7410, #7420, #7445, #7441,
#7443, #7442, #7444, #7452, #7610. |
| 7399 |
Adj.--Investing |
Adjustments--Investing |
It includes all the
Cash Adjustment
about Investment, but
not cover in #7316, #7320, #7330, #7335,
#7333, #7326, #7327, #7323, #7324, #7336,
#7356. |
| 7299 |
Adj.--Operating |
Adjustments-Operating |
Includes all the Cash
Adjustment about Operating, but
not cover in #7211, #7212, #7218, #7213,#7214, #7217, #7215, #7216, #7220,
#7230, #7250, #7260, #7270,
#7277, #7273, #7231, #7232, #7235, #7236,
#7239, #7279, #7283, #7251, #7252, #7254, #7256 . |
| 2360 |
Adj-Foreign Exchange |
Adjustments For Foreign Exchange |
The cumulative adjustment
results from exchanging Foreign
Currency to local currency. |
| 3355 |
Administrative Exp. |
Administrative Expense |
It refers to the
Administrative Expense due from administration. |
| 1180 |
Advances-Customers |
Advances From Customers |
It means that company have
received benefits or money
but have not offered merchandise or labor
which should be offered in a year. For instance,
Advance of Merchandise (or Labor) from Customers. |
| 0136 |
Allow.-A/R & N/R |
Allowance For Doubtful Account--A/R & N/R |
The original regulation
only permitted the direct write-off
method to be adopted, so in the early
financial statements the accounts always zero.
After the year of 1998, the new regulation allows
the other approach of Percentage of outstanding
Accounts Receivable to be adopted. |
| 0206 |
Allow.For All Loans |
Allowance For Loans & Bills Accounts |
It refers to the Allowance
of all Guaranteed Loan and
the Credit Loan for Bad Debts. |
| 0306 |
Allowance-Inv. Loss |
Allowance For Investment Loss |
Please refer to #2350. |
| 0156 |
Allow-Due From Banks |
Allowance For Due From Banks |
It includes the Allowance
of #0151, #0152, #0153. It is
a Assets item. |
| 0175 |
Allow-Inventory Loss |
Allowance to Reduce Inventory to Market |
The cost method is adopted
to value inventories in Mainland
China, so the loss due to revaluation is
not recognized now. But
the foreign company can recognize
allowance to reduce inventory to market
value for spoiled goods according to the approval
of the authorities concerned.
<Note> The
default of this account is
negative. |
| 0126 |
Allow--S-T Inv. Loss |
Allowance For S-T Investment Loss |
The method to value
short-term investment is cost method
presently in Mainland China, so the account title won't appear now. TEJ
reserve it only. |
| 7212 |
Amortization |
Amortization |
It includes all
Amortization Expenses of deferred assets. |
| 1144 |
Amt Due to Repur.Sec |
Amount Due To Repurchase Securities |
Amounts from disposal of
Repurchase Securities |
| 3919 |
Appropriated Fund |
Appropriated Fund Expenditure |
In China, some company must
pay two kinds of Fund to
State, National Energy & Transportation
Construction Fund and National Budget Adjustment
Fund, separate 15% , 10% for Net Income after Tax, but from 1995,
few companies appropriate this expense. |
| 1666 |
Bad Debt Allow-Other |
Allowance For Doubtful Accounts--other Receivable |
The regulation about this
account is the same as #0136. |
| 7260 |
Bad Debt Reserve |
Bad Debt/Doubtful Debt Reserve Withdraw (Write Off) |
It refers to the Reserve
withdraw for Bad Debt/ Doubtful
Debt. If it is negative, that
means write off of Reserve. |
| 3545 |
Bad Debts-Fin. Costs |
Bad Debts-Financial Activities Costs |
The Allowance for all Long
or Short term loans in
current period. |
| 1225 |
Bonus & Welfare Fund |
Bonus & Welfare Fund |
It includes Unpaid Staffs
Bonus and Unpaid Collective
Welfare Fund. |
| 7441 |
Borrowing--L-T Debt |
Borrowing From Long-term Debt |
It includes the funds
increasing from #1410, #1420
and #1440 by borrowing. |
| 1213 |
Business Taxes |
Business Taxes |
The Mainland China levies
Business Taxes on these companies
which circulates its merchandise or manages
services inside the country according to
the Value of the merchandise in circulation or the Service
Revenues. It includes 11 classes which are Retail Taxes, Wholesale Taxes,
Transportation Taxes,
Construction & Installations Taxes, Finance & Insurance Taxes,
Post & Communications Taxes, Publication
Taxes, Public Services Taxes, Entertainment Taxes, Service Taxes, Temporary
Operation Taxes. Besides, Salt Taxes is also
classified into Business Taxes by our company. The account refers
to the balance of Business Taxes which
has not been paid on the end of period. |
| 1153 |
Call Loans Fm Banks |
Call Loans From Banks |
It includes the Loans from
Associates, It is a Liability
item. |
| 0154 |
Call Loans to Banks |
Call Loans to Banks |
It refers to the Loan to
Associates. It is a Asset item. |
| 2310 |
Capital Reserve |
Capital Reserve |
It includes Premium on New
Right Issue, Increment from
Revaluation of Fixed Assets, Donated Assets,
and Reduction & Exemption of Two Funds. |
| 7333 |
Cash Div. fm L-T Inv |
Cash Dividend from L-T Investment--Equity Method |
It refers to the Cash
Dividends Received from Long-term
Investment, evaluated by Equity Method. |
| 4151 |
Cash Div.-Per Share |
Cash Dividend Per Common Share |
The Cash Dividends per
share, only take care of Public
shareholder. |
| 0115 |
Cash Equivalent |
Cash Equivalent |
TEJ reserve for the Cash
Equivalent. |
| 7400 |
Cash Flow-Financing |
Cash Flow from Financing Activities |
SUM
(#7410+#7420+#7445+#7441+#7443-#7442-#7444-
#7452-#7610+#7499) |
| 7300 |
Cash Flow-Investing |
Cash Flow from Investing Activities |
SUM
(#7316+#7320+#7330+#7335+#7333+#7326+#7327+
#7323-#7324-#7336-#7356) |
| 7210 |
Cash Flow-Operating |
Cash Flow from Operating Activities |
SUM
(#7000+#7211+#7212+#7218-#7213+#7214+#7217+
#7215+#7216+#7220+#7230+#7250+#7260+#7270+#7277+
#7273+#7231+#7232+#7235+#7236+#7239+#7279+#7283+
#7251+#7252+#7254+#7256+#7299) |
| 7445 |
Cash fm Capital Inc. |
Cash from Capital Increase |
It includes the Premium and
Proceeds of New Share Issue.
But Proceeds should be presented in net,
that is, its returns should be subtracted. |
| 0112 |
Cash,Cash Equivalent |
Cash on Hand & Cash Equivalent |
Include the cash on hand,
foreign currency on hand,
deposit on bank, and foreign currency
equivalent. |
| 7920 |
Cash/Cash Equiv.-End |
Cash & Cash Equivalent-Ending of Year |
It refers to This Period's
#0112. |
| 7910 |
Cash/Cash Equiv-Beg. |
Cash & Cash Equivalent-Beginning of Year |
It refers to Lst Period's
#0112. |
| 3550 |
Commission Charges |
Commission & Handling Charges |
It includes all the Fee
expense for banks operation. |
| 3450 |
Commission Earned |
Commission Earned |
It includes all the Fee
Charge for banks operation .(See #0188) |
| 2111 |
Common Stock Shares |
Issued Common Stock Shares (in thousand units) |
Total issued Common Stock
Shares by the Company. |
| 2110 |
Common Stocks |
Common Stocks |
It refers to the legal
capital of company which includes
A Share, B Share, and H Share. |
| 3970 |
Consolidated Net Inc |
Consolidated Net Income |
(#3950-#3960). |
| 0490 |
Construc.in Progress |
Construction in Progress & Prepayment on Equipment |
The expenditures for those
two items will be transferred
to Fixed Assets at Costs. The interests
on loans and related expenses, and the
difference on foreign exchange should have been
capitalized before Construction in Progress been
transferred. |
| 1217 |
Corp. Adj. Taxes |
Enterprise Adjustment Taxes |
The Mainland China levies
Enterprise Adjustment Taxes
on these large or middle companies whose Net Income exceeds the reasonable
ranges of the national
approval. |
| 3596 |
Cost fm Real Estate |
Cost & Expenses from Real Estate Operating |
Cost & Expenses from
Real Estate Operating |
| 0420 |
Costs of Building |
Costs of Buildings & Structures |
Including the Building Cost
and the Capitalization of Interest for Loan and Related Expense and
Foreign Exchange Gain/Loss. |
| 0460 |
Costs of Other Equip |
Other Equipment at Costs |
Including Land
Improvements, Transportation Equipment,
Lease Improvement and so on. |
| 4000 |
Current Net Income |
Current Net Income |
#3970 |
| 7000 |
Current Period N.I. |
Current Period Net Income |
Amount equal to #3970. |
| 7444 |
Debenture Redemption |
Debentures Redemption |
The Repay for Corporate
Bonds in Current Period for
Issued Corporate Bonds. |
| 7443 |
Debentures Issued |
Debentures Issued |
It also include the Issue
of Convertible Bonds. |
| 7235 |
Dec(Inc) of S-T Loan |
Decrease (Increase) of S-T Loan & Investment |
It refers to the Decrease
(Increase) of S-T Loan & Investment.
If it is negative value, that means
Increase of S-T Loan & Investment. |
| 7236 |
Dec(Inc) Trust Loan |
Decrease (Increase) of Trust Loan & Investment |
It refers to the Decrease
(Increase) of Trust Loan &
Investment. If it is negative
value, that means Increase of
Trust Loan & Investment. |
| 7232 |
Dec(Inc)fm Call Loan |
Decrease (Increase) of Due from Call Loan |
It refers to the Decrease
(Increase) of Due from Call
Loan. |
| 7277 |
Dec(Inc)in Inventory |
Decrease(Increase) in Inventory |
It refers to the Decrease
(Increase) of Inventory, if
it is negative value, that means inventory
Increase. |
| 7231 |
Dec(Inc)of Sec.-Deal |
Decrease (Increase) of Operating Securities-Dealing |
It refers to the Decrease
(Increase) of Operating Securities-Dealing.
If it is negative value, that means Increase of Operating
Securities-Dealing. |
| 7273 |
Dec.(Inc.) in A/R |
Decrease(Increase) in Account Receivable |
It refers to the Decrease
(Increase) of Account Receivable,
if it is negative, that means Increase
of Account Receivable. |
| 7279 |
Dec.(Inc.) in C/A |
Decrease(Increase) in Other Current Assets |
It refers to the Decrease
(Increase) of Other Current
Assets, if it is negative value, that
means Other Current Assets Increase. |
| 7239 |
Dec.(Inc.) of Sec. |
Dec.(Inc.) of Securities Purchase Under Resale Agreement |
It refers to the Decrease
(Increase) of Securities Purchase
Under Resale Agreement. |
| 0810 |
Deferred Assets |
Deferred Assets |
It includes Long-term
Prepaid Expenses, Long-term Prepayments,
Organization Cost. In China, the R&D
Expenditures can be deferred. |
| 7218 |
Depre.& Amortisation |
Depreciation & Amortisation |
It includes all
Depreciation Expenses & Amortisation
Expenses in the current period. Then
#7211 and #7212 show N/A. |
| 7211 |
Depreciation |
Depreciation |
It includes all
Depreciation Expenses in the current
period, include Idle Asset Depreciation. |
| 4125 |
Div.Alloc-Aft Period |
Dividends Allocation--After Period |
Dividends distributed after
period, including Cash Dividends and Stock Dividends. |
| 4045 |
Div.Alloc-Cur.Period |
Dividends Allocation--Current Period |
Dividends distributed in
interim, including Cash Dividends
and Stock Dividends. |
| 4301 |
Div.Per Shar-Capital |
Stock Dividend Per Share-Capital Reserve(Dollar) |
The Bonus Dividends per
share from Capital Surplus , also only take care of Public shareholder. |
| 4161 |
Div.Per Shar-Earning |
Stock Dividend Per Share-Earnings (Dollar) |
The Bonus Dividends per
share from Earning, also only
take care of Public shareholder. |
| 7610 |
Dividend/Bonus Paid |
Dividend /Bonus Payment |
It includes the Cash
Dividends Paid in Current Period,
and the Bonus to Directors vs Supervisors,
but not include the Stock Dividends. |
| 0146 |
Due fm Bank&Call Ln. |
Due from Banks & Call Loans |
(#0151+#0153+#0154-#0156), but excludes the
Deposit on Central Bank of PRC |
| 0151 |
Due From Banks |
Due From Banks |
It includes the Deposit on
Associates, and on any Financial
Institutes. |
| 0152 |
Due From PBC |
Due From PBC |
The Deposit on Central Bank
of PRC, due to the regulation
of reserve. |
| 1151 |
Due to Banks |
Due to Banks |
It refers to the Deposit
from Associates. It is a Liability
item. |
| 1154 |
Due to PBC |
Due to PBC |
Deposit of Central Bank of
PRC, this amount is include
in #1151. |
| 1143 |
Due To Underwriting |
Amount Due To Underwriting Securities |
Amount due to Underwriting
Securities. For example , "Amount due to Debenture". |
| 1146 |
Due& Call Loans-Bank |
Due to Banks and Call Loans from Banks |
Sum(#1151+#1152+#1153), not include Deposit on
Central Bank of PRC. |
| 7700 |
Effects fm Exchange |
Effects of Changes in Foreign Exchange Rates |
It refers to the Foreign
Currency Exchange Influence
in Current Period. |
| 1188 |
Entrust Deposits |
Entrust Deposits |
The Deposit from Trust
Department. It can separate Common or Special. For Common, the operation
is authorized to bank, the
depositor can get not only the interest, but also the bonus; For Special,
Depositor assign the invest target, and the gain
or loss will load to Depositor. |
| 0188 |
Entrust Loans & Inv. |
Entrust Loans & Entrust Investment |
It includes the Loan
assigned by Trustee, and the Investment
assigned by Trustee. |
| 3997 |
EPS (100 Cents) |
Earnings per Share (One Hundred Cents) |
Earnings per Share (One
Hundred Cents) |
| 3990 |
EPS (Dollar) |
Earning Per Share (Dollar) |
It comes from the company's
Financial Statement directly.
The figure is not always right because
the denominator, number of Common Stock, is not
always the Weighted Average Shares. Secondly, the
numerator, earnings, is not always the Income
After Taxes for Stockholders of Common Stock.
TEJ offer another comparable item(#9990) for use. |
| 3460 |
Exchange Gain |
Exchange Gain |
If the company activity
involve Foreign Currency, the
Gain when the Foreign Currency transfer to
local currency in book keeping. |
| 3560 |
Exchange Loss |
Exchange Loss |
If the company activity
involve Foreign Currency, the
Gain when the Foreign Currency transfer to
local currency in book keeping. |
| 3413 |
Fin. Enterprise Inc. |
Finance Enterprise Income |
The Revenue from
Associates. |
| 3350 |
Fin. Operating Costs |
Finance Operating Costs |
Sum(#3510+#3513+#3522+#3530+#3535+#3545+#3550+
#3550+#3555+#3560+#3595). |
| 3513 |
Fin.Enterprise Expen |
Finance Enterprise Expenditure |
The Expense from
Associates. |
| 1415 |
Finance Debentures |
L-T Liabilities--Finance Debentures |
It includes Financial Bonds
and Convertible Financial
Bonds, also include the current portion. |
| 7270 |
Finance Expenditure |
Finance Expenditure |
It includes Interest
Income/Expenses or other financial
expenses. |
| 3510 |
Finance Expenses |
Finance Expenses |
It includes all the
Interest Expense from loan or Deposit. |
| 0470 |
Fixed Assets at Cost |
Fixed Assets at Costs |
(#0410+#0420+#0430+#0460), It includes Land,
Buildings & Structures, Machinery & Instrument
Equipment, Other Depreciable Assets, Fixed Assets
in Suspense, and so on. |
| 1160 |
Funds Borrowed |
Funds Borrowed |
It includes Short-term
Borrowing, Finance from Associates,
and Re-Purchase Bills. |
| 1480 |
Funds Borrowed-Banks |
Funds Borrowed From Banks |
It refers to the Finance
from Associates, including
the current portion. |
| 3440 |
Gain-Disposal Assets |
Gain on Disposal of Fixed Assets |
Gains from Fixed assets and
Idle Assets Disposal, includes
Fixed Assets in Suspense.(See #0470) |
| 3435 |
Gain-Disposal of Inv |
Gain on Disposal of Investment |
It includes the Gain for
Selling the Long or Short term Investment. |
| 3422 |
Gain-Trade S-T Inv. |
Gain on Trading of Short-term Investment |
It includes the Gain of
Bills Transaction only. |
| 0850 |
Goodwill |
Goodwill |
It presents only in
consolidated reports, like Goodwill,
in unconsolidated reports, it always
zero. TEJ reserve this field advance, now the PRC
Standard reports do not have this field yet. |
| 1425 |
Government Fund |
Government Fund For Specific Loan |
It includes the Loans or
Investment that in the Trust
Funds. |
| 7012 |
Guarantee Liability |
Guarantee Liabilities |
It refers to the Receivable
from Commercial Paper Guarantee
business. |
| 7252 |
Inc(Dec) of Deposits |
Increase (Decrease) of S-T Deposits & Trust Deposits |
It refers to the Increase
(Decrease) of S-T Deposits
& Trust Deposits. If it
is negative, that means
Decrease of S-T Deposits & Trust
Deposits. |
| 7256 |
Inc(Dec)of Repur.Sec |
Increase (Decrease) of Amount Due to Repurchase Securities |
It refers to the Increase
(Decrease) of Amount Due to
Repurchase Securities. If it
is negative, that means
Decrease of Amount Due to Repurchase
Securities. |
| 7254 |
Inc(Dec)of Sec-Agent |
Increase (Decrease) of Due to Underwriting Securities |
It refers to the Increase
(Decrease) of Due to Underwriting
Securities. If it is
negative, that means Decrease
of Due to Underwriting Securities. |
| 3496 |
Inc. fm Real Estate |
Income from Real Estate |
Income from operating of
Real Estate development. |
| 7251 |
Inc.(Dec.) Call Loan |
Increase (Decrease) of Due to Call Loan |
It refers to the Increase
(Decrease) of Due to Call
Loan. If it is negative, that
means Decrease of Due to Call
Loan. |
| 7283 |
Inc.(Dec.) in A/P |
Increase(Decrease) in Account Payable |
It refers to the Increase
(Decrease) of Account Payable,
if it is negative, that means Decrease of Account Payable. |
| 7420 |
Inc.(Repay) L-T Loan |
Increase(Repayment) of Long term Borrowings |
It refers to the Net Value
of Long-term Borrowing Increase
(Decrease), if it is negative, that means
Decrease of Long-term Borrowing. |
| 7410 |
Inc.(Repay) S-T Loan |
Increase(Repayment) of Short term Borrowings |
It refers to the Net Value
of Short-term Borrowing Increase
(Decrease), if it is negative, that means
Decrease of Short-term Borrowing. |
| 7356 |
Inc.of Debenture Inv |
Increase of Debenture's Investment |
It includes the
expenditures on Debenture's Investment. |
| 3910 |
Income Tax Expenses |
Income Tax Expenses |
Income Taxes is calculated
based on Taxable Income , tax rate is, State 30%, local 3%, total 33%. |
| 7720 |
Income Tax Paid |
Income Tax Paid |
It refers to the Actual
Paid Income Taxes in Current
Period. |
| 1214 |
Income Taxes |
Income Taxes |
It refers to the balance of
Income Taxes (See #3910)
which has not been paid on the end of
period. |
| 7336 |
Increase of Invest. |
Increase of Investment |
It includes the
expenditures on long-term investment
and other long-term investment. |
| 0820 |
Intangible Assets |
Intangible Assets |
It includes Patent Right,
Right of Trade Mark, Usage of
Land, and so on. |
| 0821 |
Intangible-Land Use |
Intangible Assets - Use of Land Right |
Including the Right of
Usage of the Land and Buildings.(See
#0410) |
| 3420 |
Interest fm S-T Inv. |
Interest Income--Short-term Investment |
The Interest Revenue from
Bonds, Certificate Deposit
Purchased, Bills Purchased. |
| 7326 |
Interest Inc.fm Bond |
Interest Income from Bond |
Interest Income from
Debentures. |
| 3410 |
Interest Income |
Interest Income |
It includes all the
Interest Revenue from loan or Deposit. |
| 3411 |
Interest Inc-Related |
Interest Income--related Party |
TEJ reserve for Related
Party, it refers to the Interest
Revenue from loan to related party, and
the related party is not financial institute. |
| 7710 |
Interest Paid |
Interest Paid |
It refers to the Actual
Paid Interest Expense in Current
Period. |
| 7213 |
Inv. Gain-Equity's |
Investment Gain-Equity's Method |
It refers to the Investment
Gains recognized in Current
Year from long-term investment as Equity
Method. |
| 7214 |
Inv. Loss-Equity's |
Investment Loss-Equity's Method |
It refers to the Investment
Loss recognized in Current
Year from long-term investment Equity
Method. |
| 7217 |
Inv.Loss(Gain)-Equit |
Investment Loss(Gain)--Equity's Method |
It includes Investment
Gain/Loss (Net Amount) recoginized
in current year from Long-term Investment
as Equity Method. |
| 0170 |
Inventories |
Inventories |
It includes Raw Materials
& Supplies, Land & Building
of construction. SUM(#0170+#0174-#0175+#0177+#0178+#0179) |
| 0179 |
Inventory-Building |
Inventory-Building For Sale |
It is a specific account to
construction industry, including
finished buildings for sale. |
| 0178 |
Inventory-Construc. |
Inventory-Construction in Process |
It is a specific account to
construction industry, including
land and building in progress. |
| 0177 |
Inventory-Land |
Inventory-Land |
It is a specific account to
construction industry. The
land will be use for construction. |
| 0301 |
Invest.in Securities |
Investment in Securities |
It includes Long-term Stock
Investment, Certificate
Security, Mutual Funds, and so on. It
is not intended to be converted into cash within a year. |
| 0302 |
Investment in Bonds |
Investment in Bonds |
It includes Corporation
Bonds, Time Deposit Certificates,
Government Bonds, and so on. |
| 0303 |
Investment in Fund |
Investment in Fund |
It refers to the
appropriated for special purposes such as Sinking Funds and Plant
Expansion Funds. |
| 3430 |
Investment Income |
Investment Income |
It includes the Revenue
from Investment recognized under Equity Method, and the Cash Dividends
under Cost Method. |
| 3530 |
Investment Loss |
Investment Loss |
It includes the Loss from
Investment recognized under
Equity Method. |
| 7013 |
L/C Liability |
Letter of Credit Liabilities |
It refers to the Receivable
from Credit Letter Guarantee
business. |
| 0304 |
Land & Other Invest. |
Land and Other Investments |
It includes Land or Real
Estate for future operation
(It can also be included in #0892), Funds
Appropriated to Subsidiary, and so on. |
| 0410 |
Land at Costs |
Land at Costs |
Land holding by company,
due to the land in China is
owned by State, if the company have land, it
should be have State shareholder. |
| 2320 |
Legal Reserve |
Legal Reserve |
It refers to the
Appropriated Retained Earnings according
to Law of Mainland China, effect from
1st July 1994, "Company must appropriate 10% of
its annual earnings after taxes as Legal Reserve.
...... When Legal Reserve exceeds 50% of legal
capital, the company can stop appropriating." |
| 0161 |
Loan To Relatives |
Loan to Related Parties |
It includes the amount
loaned to related individuals
and excludes the amount loaned to related
financial institutions. |
| 0200 |
Loans,Discounted-Net |
Loans, Discounted, & Bills Purchased--net |
(#0210+#0220-#0206). |
| 0300 |
Long-term Investment |
Long-term Investment |
SUM (#0301+#0302+#0303+#0304+#0306+#0307), It
includes Securities, Bonds, Funds, Land, Funds
Appropriated to Secondary Units, and so on. |
| 1400 |
Long-term Lib. |
Long-term Liabilities |
It includes Long-term
Borrowings from Banks, Bonds & Convertible Bonds (Debentures),
Installment Payable, Other
Long-term Borrowings, and Other Long-term
Payable. |
| 3529 |
Loss fm Prior Period |
Loss From Prior Periods |
It includes loss which are
not recognized in prior
periods but in current period. This account
now combine with #3429 to #3999. |
| 7220 |
Loss(Gain) on F.A. |
Loss(Gain) on Fixed Assets |
It refers to the Net Loss
from Fixed Assets Disposal,
please note this item is default for
negative, if it have positive value, it means that
company have Loss. |
| 7230 |
Loss(Gain)on LT Inv. |
Loss(Gain) on Long term Investment |
It refers to the Net Loss
from Long-term Investment
Disposal, please note this item is default
for negative, if it have positive value,
it means that company have Loss. |
| 7216 |
Loss(Gain)on ST Inv. |
Loss(Gain) on Short term Investment |
It refers to the Net Loss
from Short-term Investment
Disposal, please note this item is default
for negative, if it have positive value,
it means that company have Loss. |
| 3540 |
Loss-Disposal Assets |
Loss on Disposal of Fixed Assets |
Loss from Fixed assets and
Idle Assets Disposal, includes
Fixed Assets in Suspense.(See #0470) |
| 3535 |
Loss-Disposal of Inv |
Loss on Disposal of Investment |
It includes the Loss for
Selling the Long or Short term Investment. |
| 3522 |
Loss-Trade S-T Inv. |
Loss on Trading of Short-term Investments |
It includes the Loss of
Bills Transaction only. |
| 1410 |
L-T Borrowings-Banks |
Long-term Borrowings From Banks |
It refers to the long-term
borrowings from financial
institutions. It includes the current
portion. |
| 1220 |
L-T Debt-Below 1 Yr. |
Current Portion of Long-term Debt |
It refers to the current
portion of Long-term Borrowings
from Banks, Bonds & Convertible Bonds
(Debentures), Installment Payable, Other Long-term Borrowings, and
Other Long-term Payable. |
| 0430 |
Machinery & Equip. |
Machinery & Equipment at Costs |
The cost of Machinery and
equipment. |
| 0122 |
Marketable Security |
Marketable Securities |
Include security, bonds,
and other marketable securities |
| 2900 |
Minority Interest |
Minority Interest |
It refers to the Equity
Interest in Subsidiaries of
the parent company. It also only happen on
consolidated reports, the value is zero in unconsolidated reports.
<Note>Some companies combine the Minority Interest to Other
Liability, we can not separate this from
the Other Liability item, so, we put the Other
Liability includes Minority Interest. |
| 3960 |
Minority InterestAdj |
Minority Interest Adjustment |
It represents the portion
of the consolidated subsidiaries
for net income. It is only in consolidated
report. TEJ reserve this account now. |
| 1520 |
Misc. Long-term Lib. |
Misc. Long-term Liabilities |
Including other Long-term
Liability, Deferred Credit,
Deferred Tax, Reserve for Pension and
Other Loss Reserve that can not be included to
#1100 and #1400. |
| 1300 |
Mutual Loans Account |
Deposits From Mutual Loans Accounts |
It includes Time Deposit,
Saving Deposit, Check Deposit,
Foreign Currency Deposit, Trust Funds. |
| 1570 |
Negative Goodwill |
Negative Goodwill |
It is presented only in
consolidated report, like Negative
Goodwill. But the account is always zero
in non-consolidated financial statements. The PRC
Standard reports do not offer this field yet, TEJ
just reserve it. |
| 3950 |
Net Income |
Net Income |
(#3900-#3910-#3919). |
| 7800 |
Net Increase in Cash |
Net Increase in Cash |
SUM(#7210+#7300+#7400+#7700) |
| 3100 |
Net Sales |
Net Sales |
(#3105-#3130), Net Revenue. |
| 7215 |
Non-cash Extra.Item |
Non-cash Extraordinary Items |
Extraordinary items refers
to the Income Statement |
| 0890 |
Non-current Assets |
Other Non-current Assets |
It includes Long-term Loans
to Others, Long-term Accounts
Receivable, Fixed Asset in Suspense, Gain or Loss in Suspense on Fixed
Assets, Deferred Gain or Loss on Foreign Exchange, Receivable - Overdue
Accounts, Temporary Debit, Guarantee Deposits and
Margins Paid, Idle Assets, Pledged Properties
Takeover, and so on. |
| 3401 |
Non-oper.Inc.-Relate |
Non-operating Income--Related Party |
TEJ reserve for Related
Party, it refers to the Non-Operating
Revenue from loan to related party, as
Rents, Commission Fee. |
| 0150 |
Oper.Security-Deal |
Operating Securities-Dealing |
The Securities(include
Government Bonds, Corporate Bonds, and other stocks) owned by banks to
operate |
| 3300 |
Operating Expenses |
Operating Expenses |
Sum(#3352+#3355+#3357). |
| 3352 |
Operating Expenses |
Operating Expenses |
It refers to the Operating
Expense due from business
operating. |
| 3395 |
Operating Income |
Operating Income |
(#3100-#3350-#3300). |
| 3333 |
Operating Taxes |
Operating Taxes & Surcharge |
It includes Property Taxes,
Value Added Taxes, Business
Taxes, etc. SUM(#1212+#1213+#1214+......+#1219) |
| 4050 |
Other Adj.-Current |
Other Adjustments-Current Period |
It includes all changes in
Retained Earnings in interim
but not include in #4020, #4025, #4030,
#4040, and #4045. |
| 4170 |
Other Adj-Aft Period |
Other Adjustments After Period |
It includes all changes in
Retained Earnings in interim
but not include in #4105, #4110, #4120,
and #4125. |
| 0190 |
Other Current Assets |
Other Current Assets |
It includes the current
assets that can not be classified
into above current assets. For example, the Gain or Loss in Suspense on
Current Assets is when the
Inventory Check Over, the Gain can not
directly write to Profit/Loss statement, it loan
Inventory, and Credit Gain in Suspense on Current
Assets, if really check the reason that Inventory
Over, then write to Profit/Loss Statement. |
| 1230 |
Other Current Lib. |
Other Current Liabilities |
It refers to the short-term
liabilities which can not be
classified into above short-term liability. For example, Gain Or Loss in
Suspense on Current Assets,
Value of Consignment-in, and Temporary
Receipt. |
| 3402 |
Other Inc.-Relatives |
Other Operating Income-Related Party |
TEJ reserve for Related
Party, it refers to the Other
Non-Operating Revenue from loan to related
party, as Fee Revenue, Gain/Loss from Assets
Disposal. |
| 0174 |
Other Inventories |
Other Inventories |
It includes Inventory in
Transit, Consignment-out, Processed
Goods-out, Scrap Materials, and so on.
It also includes some non-inventory items, such
as Low-value Perishable Articles (See #0180) and
Consignment-in. |
| 1440 |
Other L-T Borrowings |
Long-term Borrowings From Non-Financial Institutions |
It refers to the long-term
borrowings from the personnel,
the associate, or individuals. And it
also includes Long-term Notes Payable. |
| 0892 |
Other Misc. Assets |
Other Miscellaneous Assets & Investment |
It includes Idle Assets
(Idle Land), Non-operating Assets, Assets Leased to Others, Pledged Time
Deposits, Pledged Properties Takeover, and so on. |
| 3590 |
Other Non-oper. Exp. |
Other Non-operating Expenses |
Including Donated Expense,
Penalty Expense. |
| 3491 |
Other Non-oper. G/L |
Other Non-operating Gain/loss |
Gain or Loss which can not
be included to #3100 and
#3400. |
| 3490 |
Other Non-oper.Inc. |
Other Non-operating Income |
Including Donated Revenue,
Penalty Revenue. |
| 3595 |
Other Oper. Losses |
Other Operating Losses |
The Expense from Operating,
but not includes in #3510 to
#3560, as Selling Tax and Add-on, Warehouse
& Deliver Fee. |
| 3495 |
Other Oper. Revenues |
Other Operating Revenues |
The Income from Operating,
but not includes in #3410,
#3413, #3420, #3422, #3430, #3435, #3450,
as Lease Revenue, Interest Spread for Security
Selling. |
| 3357 |
Other Oper.Expenses |
Other Operating Expenses |
It includes the Operating
Expense due from operating
and can not classify to #3352 and #3355. |
| 1190 |
Other Payable A/C |
Other Payable Accounts |
It includes Dividend
Payable, Payable on Equipment (or Land), Bonuses Payable - Directors &
Supervisors, Income Payable <Note>. It excludes
Collective Welfare Fund, Staffs Bonus (See #1125), Payable on
Income, Payable on Others, Taxes be Paid.
<Note>Income Payable: It is a new account, means
that company should pay to State or other investor . In concept, it
is similar to Dividend Payable, in
old system, Payable to State like Taxes, should be classify to Tax
Payable. |
| 0160 |
Other Receivable |
Other Receivable |
It includes claim arising
from non-operating activities
of the business. Advances Receivable
from Employees, Dividends Receivable, Interest
Receivable, and so on. |
| 1219 |
Other Taxes |
Other Taxes |
It includes Payable on
Income, Payable on Other, Resources
Taxes Payable, Tariff Payable, Use of
Land Taxes Payable , Use of Vehicles Taxes Payable , Payable on
Additional Expresses of Education, Preservation
& Development of City Taxes Payable,
and Stamp Taxes Payable. |
| 0153 |
Overdraft From Banks |
Overdraft From Banks |
It refers to the Claim to
Associates. It is a Assets
item. |
| 1152 |
Overdrafts to Banks |
Overdrafts to Banks |
It refers to the Claim from
Associates. It is a Liability
item. |
| 7452 |
Paid of Fin.Leases |
Payment of Financial Leases |
The cash paid for Financial
Leases. |
| 7730 |
Pay All Taxes Exp. |
All Taxes Expenses Payment |
All Taxes Expenses Payment |
| 7620 |
Payment of Cah Div |
Payment of Cah Dividend & Interest |
Payment of Cah Dividend
& Interest |
| 2121 |
Preferr Stosk Shares |
Issued Preferred Stocks Shares (in thousand units) |
Total issued Prefered Stock
Shares by the Company. |
| 2120 |
Preferred Stock |
Preferred Stock |
At present case, only one
company, 600671, now still
have issue Prefer Stock, other company had
already convert their Prefer Stock to Common Stock |
| 2117 |
Preferred Stock Div. |
Preferred Stock Dividends |
It refers to the part which
should be distributed to the
holders of Preferred Stock. |
| 0180 |
Prepaid Expenses |
Prepayments & Prepaid Expenses |
It means that merchandise
or labor services have not
been obtained yet or current assets have not
been completely amortized yet but their relative
costs have been paid. It excludes Low-value &
Perishable Articles. But if Low-value & Perishable Articles
have been used, in some situations, they
will be transferred to Prepaid Expenses. In China, Low-value &
perishable Articles is classified to
Other Inventory(#0174). |
| 3900 |
Pre-tax Income |
Pre-tax Income |
(#3395+#3499+#3400-#3500+#3999). |
| 7327 |
Principal fm Leases |
Principal & Interest Income from Financial Leases |
Principal & Interest
Income from Financial Leases. |
| 4020 |
Prior Period Adj. |
Prior Period Adjustments |
Including only the
reorganization of prior period
report, and the CPA cannot get the report
after reorganization, then they use the difference of Balance of
Undistributed Earnings in Beginning as
this item. And if the prior report's error, it
already put in #3999. |
| 3999 |
Prior Profit Adj. |
Prior Period Profit Adjustments |
Including any Prior Period
Gain/Loss Error. In China,
they put this account if Profit/Loss
Statement. The report before 1994, they put in
Non-operating Revenue(#3429) and Non-operating
Expense(#3529). |
| 7323 |
Proceeds fm F.A.sale |
Proceeds From Disposal of Fixed Assets |
It includes the proceeds
from Disposal of Fixed Assets
and Idle Assets. |
| 7335 |
Proceeds fm Inv.Sale |
Proceeds From Disposal of Investment |
It includes the proceeds
from disposal of long-term
investment and other long-term investment. |
| 2200 |
Proceeds-New Issues |
Proceeds of New Share Issues |
Including Par value and
Excess value for New Right Issue, i.e. the cash received. |
| 3494 |
Profit fm Other Unit |
Profits from Other Operating Units |
The profit is obtained from
other business units which
are operated together by the company and
other units. |
| 3591 |
Profit to Other Unit |
Profits to Other Operating Units |
The profit is shared to
other business units which
invest in the company. |
| 1215 |
Property Taxes |
Property Taxes |
Including Property Tax,
Housing Tax, Land Tax. |
| 7250 |
Prov.(Rev)of Reserve |
Provision(Reversal) of All Reserve |
It refers to the Reserve
Apppropriation for Misc. Liabilities
(#1520), including Reserve for Pension .
If it is negative, that means Reversal of Reserve. |
| 7050 |
Prov.-Assets Reserve |
Provision(Reversal) of Assets Reserve |
Provision(Reversal) of
Assets Reserve |
| 3555 |
Provision-Other Loss |
Provision of Other Losses |
It includes all other
Allowance that exclude #3545 |
| 7324 |
Purchase of F.A. |
Purchase of Fixed Assets |
It includes the
expenditures on Fixed Assets and Idle
Assets. |
| 4010 |
R/E from Last Year |
Retained Earnings From Last Year |
(#4200 of last period) |
| 4200 |
R/E to Next Year |
Retained Earnings to Next Year |
SUM (#4100+#4105_#4110+#4120+#4125+#4170)
(#4010 of next period) |
| 0171 |
Raw Materials |
Raw Materials & Supplies |
It excludes Raw Materials
and Supplies in transit. |
| 7442 |
Repayments--L-T Debt |
Repayments of Long-term Debts |
It includes the funds
decreasing from #1410, #1420
and #1440 by repaying. |
| 0487 |
Reserve for F.A.Loss |
Reserve for Fixed Assets Loss |
It is a discount account to
Fixed Assets. |
| 2300 |
Reserve-Capital Inc. |
Reserve for Capital Increase |
It means that the Capital
Surplus or Retained Earnings
which have not converted to Common Stock, but will convert into Common
Stock. It is recorded at par value of Common Stock. It includes Stock
Dividend which has not been distributed and
Convertible Bond. |
| 0307 |
Reserve-Inv.FX Adj. |
Reserve For Overseas Investment Foreign Exchange Losses |
Please refer to #2360. |
| 3429 |
Revenue-Prior Period |
Revenues From Prior Periods |
It includes revenues which
were not recognized in prior
periods but are recognized in current period . This account now combine
with #3529 to #3999. |
| 3480 |
Reversal-Bad Debts |
Reversal of Bad Debts & Overdue Accounts |
It refers to the Recover
from Account Receivable, but
already been written off. |
| 4120 |
Reversal-Reserve,Aft |
Reversal of Reserves-After Period |
It is the Reversal of
Capital Surplus, Legal Reserve,
or Special Reserve which had appropriated
after period. |
| 4040 |
Reversal-Reserve,Cur |
Reversal of Reserves-Current Period |
It is the Reversal of
Capital Surplus, Legal Reserve,
or Special Reserve which had appropriated
in interim. |
| 1218 |
Salary Adj.Taxes |
Individual Income & Salary Adjustment Taxes |
The Mainland China levies
Individual Income & Salary
Taxes on the employees, and company should
withhold that portion to State. |
| 7320 |
Sale(Pur.) of F.A. |
Disposal(Purchase) of Fixed Assets |
It refers to the Net Value
of New Purchase and Selling
of Fixed Assets, including the Net Value
of Work in Progress. If
the value is negative, that
means New Purchase. |
| 7330 |
Sale(Pur.)of L-T Inv |
Disposal(Purchase) of Long term Investment |
It refers to the Net Value
of New Purchase and Selling
of Long-term Investment, and do not include
the Short-term Investment, if the value is
negative, that means New Purchase. |
| 7316 |
Sale(Purc)of S-T Inv |
Disposal(Purchase) of Short-term Investment |
It refers to the Net Value
of New Purchase and Selling
of Short-term Investment. If
the value is negative, that
means New Purchase. |
| 0135 |
Sec.-Underwriting |
Operating Securities Underwriting |
The Securities owned by
banks for underwriting. |
| 0144 |
Sec-Pur.Under Resale |
Securities Purchase Under Resale Agreement |
The Securities purchased by
banks under Resale Agreement. |
| 2330 |
Special Reserve |
Special Reserve |
It refers to the
appropriated Retained Earnings according
to company articles, contracts, or special
needs. |
| 1222 |
S-T Deposits |
Short-term Deposits from Mutual Loan Accounts |
It includes short-term
Deposits, Foreign Currency Deposit. |
| 0121 |
S-T Inv.in Security |
Short-term Investment in Securities |
It includes Stocks
Investment, Certificate Security,
Mutual Funds, and so on. It refers to
investments that intended to be converted into
cash within a year. |
| 0165 |
S-T Loans to Others |
Short-term Loans to Others |
The short-term loans,
exclude #2000. Advances
Receivable from Employees. |
| 2000 |
Stockholders' Equity |
Total Stockholders' Equity |
Sum (#2110+#2120+#2200+#2300+#2310+#2320+#2330+
#2340+#2350+#2360+#2400). |
| 1210 |
Taxes Payable |
Taxes Payable |
Sum (#1211 to #1219), It includes Two Funds
Payable, Payable on Income (See #1190), Payable on Others, Taxes be
Paid. |
| 9970 |
TEJ Consolidate N.I. |
TEJ Consolidated Net Income |
(#3970-#3999), TEJ offer this number, we deduct
the Prior Period Gain/Loss Adjustment. |
| 9115 |
TEJ Weighted Shares |
TEJ Weighted Average Shares |
TEJ offer the Weighted
Average Capital. If have Right
Issue, we trace to the Ex_right date, if
have Bonus Issue, we trace to year beginning to
calculate the Weighted Average Capital. |
| 9990 |
TEJ--EPS |
TEJ Earning Per Share |
TEJ offer this EPS item, it
is (#9970/#9115). |
| 0010 |
Total Assets |
Total Assets |
(#0100+#0200+#0300+#0400+#0800). |
| 0220 |
Total Credit Loans |
Total Credit Loans |
It includes all the Short,
Middle and Long term Credit
Loans. |
| 0100 |
Total Current Assets |
Total Current Assets |
Sum
(#0112+#0122+#0146+#0150+#0160+#0170+#0180+
#0190), It includes Cash on Hand & Cash in Banks,
Marketable Securities, Due from Banks, Other
Receivable, Prepaid Expenses & Advance, Other
Current Assets. |
| 1100 |
Total Current Lib. |
Total Current Liabilities |
Sum (#1146+#1160+#1188+#1170+#1180+#1190+#1210+
#1220+#1230). |
| 0400 |
Total Fixed Assets |
Total Fixed Assets |
Sum (#0470-#0486-#0487+#0490). |
| 0210 |
Total Guarantee Loan |
Total Guarantee Loans |
It includes all the Short,
Middle and Long term Guaranteed
Loans. |
| 1000 |
Total Liabilities |
Total Liabilities |
Sum (#1100+#1300+#1400+#1500). |
| 0020 |
Total Lib. & Equity |
Total Liabilities & Stockholders' Equity |
(#1000+#2000). |
| 3500 |
Total Non-oper. Exp. |
Total Non-operating Expenses |
Sum (#3529+#3540+#3590), Including Expenses from Prior
Period Loss, Loss on Disposal of Fixed
Assets, Other Non-Operating Expenses, etc.. |
| 3400 |
Total Non-oper. Inc. |
Total Non-operating Income |
Sum (#3429+#3440+#3490), Including Revenues from Prior
Period Income, Gain on Disposal of Fixed
Assets, Other Non-Operating Incomes, etc.. |
| 0800 |
Total Other Assets |
Total Other Assets |
Sum (#0810+#0820+#0850+#0890). |
| 3499 |
Total Other G/L |
Total Other Non-operating Gain/loss |
(#3491+#3494-#3591). |
| 1500 |
Total Other L-T Lib. |
Total Other Long-term Liabilities |
Sum (#1520+#1570+#2900). |
| 4110 |
Tran-Reserve,After |
Transfer to Reserves-After Period |
It includes the Appropriate
of Capital Surplus, Legal
Reserve, or Special Reserve after period |
| 4030 |
Tran-Reserve,Legal |
Transfer to Reserves-Legal |
It includes the Appropriate
of Capital Surplus, Legal
Reserve, or Special Reserve in interim. |
| 4105 |
Tran-Welfare,After |
Transfer to Bonus & Welfare Fund-After Period |
It includes the Appropriate
of Capital Surplus, Legal
Reserve, or Special Reserve after period. |
| 4025 |
Tran-Welfare,Legal |
Transfer to Bonuns & Welfare Fund-Legal |
It includes the Appropriate
of Employee's Bonus and
Warfare Fund in interim. |
| 2400 |
Treasury Stocks |
Treasury Stocks |
The shares that have been
issued and now hold by company. |
| 1216 |
Two Founds Payable |
Two Founds Payable |
It refers to the balance of
Two Funds Expenditure (See
#3919). |
| 4100 |
Unappr. R/E-Year End |
Un-Appropriated Retained Earnings-Year End |
(#4000+#4010+#4020-#4025-#4030-#4040-#4045+
#4050), it is equal to #2340.<Note>Due to the
announcement in China do not classify the distribution is interim or after period, we treat
all the distribution in interim, so, now the data
in interim distribution may include the after
period distribution of last year. |
| 2340 |
Unappropriated R/E |
Un-Appropriated Retained Earnings |
It refers to the
Accumulated Earnings which have not
been distributed yet or Accumulated Deficit. |
| 1212 |
Val. Added Taxes |
Value Added Taxes |
The Mainland China levies
Value Added Taxes on these
companies which produce, or import taxable
products inside the country according to the Value added of the
products in the producing process. It
refers to the balance of Value Added Taxes
which has not been paid on the end of period. |
| 2350 |
Val.Loss on L-T Inv. |
Valuation Loss On Long-term Investment |
It refers to the Unrealized
Loss in Revaluation of Long-term Investment under the Lower of Cost or
Market Method.<Note>Mainland China does not begin
to adopt Lower of Cost or Market Value now, the
account is reserved by TEJ now. |
| 2115 |
Weighted Ave. Stocks |
Weighted Average Stocks |
It comes from the company's
Financial Statement directly.
The figure is not always right. |
| 7200 |
Work.Capital-Oper. |
Working Capital From Operating Activities |
The amount of the account
is not the amount presented
in Chinese financial statements. It is
calculated by our company, because the definition
of profit by companies in Mainland China are not
alike when they calculate the amount of the
account. For the reason of comparison, our
company adopts the amount of #3970 (Consolidated
Net Income) to add (or subtract) the balances of
related accounts presented in Chinese financial
statements , such as Depreciation and
Amortisation, and to get the amount of this
account. |
Software Guide 2003