| Code |
Abbreviation |
Account
Name |
Definition |
7344 |
A/C-Assets Exchange |
Account Received From Assets Exchange |
Account Received From
Assets Exchange |
| 1131 |
A/P& N/P-Relatives |
Accounts & Notes Payable to Related Parties |
It results from related
parties and is a portion of #1130, Accounts & Notes Payable. |
| 0131 |
A/R& N/R-Relatives |
Accounts & Notes Receivable From Related Parties |
It results from related
parties and is a portion of #0130, Accounts & Notes Receivable. |
| 1130 |
Accounts & N/P-Trade |
Accounts & Notes Payable-trade |
It refers to the short-term
liabilities because of purchases for Merchandise, Raw Materials and
Supplies, or Labor Services on Credit. It also includes Due from or to
Joint Operation Company, and Accounts Payable - Consignors, etc. |
| 0130 |
Accounts & N/R-Trade |
Accounts & Notes Receivable - Trade |
It includes claim against customer and other parties arising from the
operations of the business. It is presented in net amount. It also
includes Due to joint operation company.<Note> <Note> Due or
Advance to joint company: The Account
Receivable from Agency selling. |
| 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 #7445, #7410, #7420, #7443,
#7441, #7444, #7442, #7610 |
| 7399 |
Adj.--Investing |
Adjustments--Investing |
It includes all the
Cash Adjustment
about Investment, but not cover in #7316, #7320, #7330,
#7335, #7323, #7324, #7336 . |
| 7299 |
Adj.--Operating |
Adjustments-Operating |
It includes all the
Cash Adjustment
about Operating, but not cover in #7211, #7212, #7213, #7214,
#7215, #7216, #7220, #7333, #7230, #7250, #7253, #7510, #7277, #7273,
#7279, #7283. |
| 2360 |
Adj-Foreign Exchange |
Adjustments For Foreign Exchange |
The cumulative adjustment
results from exchanging Foreign
Currency to local currency. |
| 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 account always zero.
But the new regulation allows the other approach of percentage of
outstanding Accounts Receivable to be adopted. (The percentage can not
exceed 3%) |
| 0306 |
Allowance-Inv. Loss |
Allowance For Investment Loss |
Please refer to #2350. |
| 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. |
| 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. |
| 1110 |
Bills Issued |
Commercial Bills Issued |
It means business issues
Commercial Bills or Bank Acceptance
from money market. |
| 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 refers to the Increase
of Long-term Borrowing in Current Period. If the reports just disclose
the net value, that will only display on #7420. |
| 1122 |
Borrow-Non-fin.Inst. |
Borrowing From Non-financial institutions |
It includes Short-term
Borrowings not from financial institute, like employee, related party
, affiliated company. |
| 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. |
| 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 (
#7445+#7410+#7420+#7443+#7441-#7444-#7442- #7610+#7499 ) |
| 7300 |
Cash Flow-Investing |
Cash Flow from Investing Activities |
SUM
(#7316+#7320+#7330+#7335+#7323-#7324-#7336+
#7399) |
| 7210 |
Cash Flow-Operating |
Cash Flow from Operating Activities |
SUM
(#7000+#7211+#7212-#7213+#7214+#7215+#7216+
#7220+#7333+#7230+#7250+#7253-#7510+#7277+#7273+ #7279+#7283+#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. |
| 7343 |
Cash From Inv.Income |
Cash From Investment Income |
Cash From Investment Income |
| 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 Last Period's
#0112. |
| 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. |
| 7010 |
Contingent Lib. |
Contingent Liabilities |
It includes the amount of
money resulting from endorsements and guarantees for related parties, the
associates, stockholders, employees, and so
on. |
| 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. |
| 3200 |
Cost of Goods Sold |
Cost of Goods Sold |
It includes all costs
directly allocated to Production,
such as Materials, Labor, Overhead, and
Purchases Cost, etc.. |
| 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 |
#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. |
| 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. |
| 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. |
| 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. |
| 7211 |
Depreciation |
Depreciation |
It includes all
Depreciation Expenses in the current period, include Idle Asset
Depreciation. |
| 0176 |
Diff.Alloc.Inventory |
Difference Allocation-Inventory |
It means the difference
between actuarial cost and budgeted cost for inventory. |
| 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. |
| 7700 |
Effects fm Exchange |
Effects of Changes in Foreign Exchange Rates |
It refers to the Foreign
Currency Exchange Influence in Current Period. |
| 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. |
| 3660 |
Exchange Gain/Loss |
Exchange Gain/Loss |
If the company activity
involve Foreign Currency, the
Gain/Loss 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. |
| 3301 |
Exp.& Cost-Relatives |
Expense & Cost - Related Party Sales |
It results from related
parties and is a portion of #3300, Cost of goods sold. |
| 3493 |
Export Tax Returned |
Export Tax Returned |
The prepaid taxes return
when export merchandise. |
| 3510 |
Finance Expenses |
Finance Expenses |
It includes all the
Interest Expense from loan or Deposit. |
| 3588 |
Financial Expenses |
Financial Expenses |
Including Interest Expense,
Interest Revenue and Foreign Gain/Loss. In China, Interest Revenue and
Expense are deduct to a net item, so, if this
field is negative, it means that the Revenue is
greater than Expense. |
| 7060 |
Financial Expenses |
Financial Expenses |
Financial Expenses |
| 0173 |
Finished Goods |
Merchandise & Finished Goods |
It refers to merchandise
purchased from outside parties
and finished goods manufactured by itself
which have not been sold on the end of period. |
| 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. |
| 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) |
| 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. |
| 3295 |
Gross Profit |
Gross Profit |
(#3100-#3200) |
| 3105 |
Gross Sales |
Gross Sales |
Total Gross Revenue of
company. It should include main
and other revenue. |
| 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. |
| 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. If reports
just disclose the net value , that will
display only on #7330. |
| 1430 |
Installment Payable |
Installment Payable |
It includes Obligation
under Capital Leases and Installment
Payable on Machinery. It includes the
current portion. |
| 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) |
| 3511 |
Interest Exp-Related |
Interest Expense - Related Party |
TEJ reserve for Related
Party, it refers to the Interest
Expense from loan to related party, and the related party is not financial
institute. |
| 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 as Equity
Method. |
| 0170 |
Inventories |
Inventories |
SUM
(#0171+#0172+#0173+#0174+#0176+#0177+#0178+
#0179), It includes Raw Materials & Supplies,
Semi-finished Goods & Work in Process, Merchandise &
Finished Goods, Land & Building of Construction
industry. (#0177,#0178,#0179) is included for
constructive activities. But #0174 (Other
Inventory) usually includes some non-inventory items. (See #0174) |
| 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 buildings 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. |
| 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." |
| 1121 |
Loan From Relatives |
Loan From Related Parties |
It includes the amount
borrowed from related party , See #3111. |
| 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. |
| 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.(Include Intangible Assets &
other Long-term Asset) |
| 3434 |
Loss(Gain)--L-T Inv. |
Loss(Gain) from Long-term Investment |
Gain or Loss from long-term
investment by "Equity Method"
or Dividend Revenue from long-term investment by "Cost Method". |
| 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. |
| 3431 |
Loss(Gain)--S_T Inv. |
Loss(Gain) From Short-term Investment |
Gain or Loss from
short-term investment, including Dividend Revenue, Spread of Transaction.
Because the Lower of Cost or Market Method have not been adopted in
Mainland China, this account excludes Valuation Allowance or Recovery in
Market Value. |
| 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) |
| 3580 |
Loss-Reval.of Assets |
Loss on Revaluation of Assets |
In Mainland China, the Ending Inventories are valued at cost, not at the lower of cost or market . But
the Foreign Investment Enterprise could use
the Lower of Cost or Market Method to recognize
the loss on obsolete goods under the approval of the authorities
concerned.<Note>This account is
default for negative value, if have value, it
means that already have loss. |
| 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. |
| 1420 |
L-T Liability--Bonds |
L-T Liability--Bonds & Debentures |
Corporate Bonds Liability,
includes the current portion. |
| 0891 |
L-T Loan to Others |
Long-term Loan to Others |
It includes long-term
financing to affiliated company,
stockholder, the associate, and so on |
| 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. |
| 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). |
| 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 reverse for Related
Party, it refers to the Non-operating
Revenue from loan to related party, as
Rents, Commission Fee. |
| 3300 |
Operating Expenses |
Operating Expenses |
Including Selling Expenses
except for Sales Taxes, Administrative Expenses , and Amortisation of
Research & Development Expenditures. |
| 3395 |
Operating Income |
Operating Income |
(#3295-#3333-#3300-#3588). |
| 3333 |
Operating Taxes |
Operating Taxes & Surcharge |
Including Product Tax,
Value-added Tax, Operating Tax,
City Construction Tax, Resource Tax and Education-added Tax.(See #1211 to
#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. |
| 3599 |
Other Financial Exp. |
Other Financial Expenses |
Other Financial Expenses |
| 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. |
| 1450 |
Other L-T Payable |
Other Long-term Payable |
It refers to Accrued Tariff
Taxes, including the current portion. TEJ reserve only, now not happen in
PRC Standard report. |
| 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 #3460, #3431 and #3434. |
| 3490 |
Other Non-oper.Inc. |
Other Non-operating Income |
Including Donated Revenue,
Penalty Revenue. |
| 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. |
| 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 |
| 7510 |
Pension Benefit Paid |
Payment of Pension Benefits |
It refers to the Value that
Paid for Pension. |
| 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). |
| 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. If reports just disclose the net value , that will
display only on #7320. |
| 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. If reports just disclose the
net value , that will display only on #7330. |
| 2200 |
Proceeds-New Issues |
Proceeds of New Share Issues |
Including Par value and
Excess value for New Right Issue, i.e. the cash received. |
| 1211 |
Products Taxes |
Products Taxes |
The Mainland China levies Products Taxes on these
companies which produce, purchase, or import taxable products
inside the country according to the Sales Revenues of the products or the
Cost of the purchases. The
old name of Products Taxes is "Industrial & Business Taxes".
The account refers to the
balance of Products Taxes which has not been paid on the end of period. |
| 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 includes all the Reserve
Appropriated in Current year,
but exclude the Pension Reserve, it default for positive value, if have
negative value, that means
the Reserve Reversal. |
| 7050 |
Prov.-Assets Reserve |
Provision(Reversal) of Assets Reserve |
Provision(Reversal) of
Assets Reserve |
| 7253 |
Provision of Pension |
Provision of Pension Benefits |
It refers to the Reserve
Appropriated for Pension, if it is negative, that means Reversal of
Reserve. |
| 7324 |
Purchase of F.A. |
Purchase of Fixed Assets |
It includes the
expenditures on Fixed Assets and Idle Assets. If reports just disclose the
net value , that will display
only on #7320. |
| 3201 |
Purchases-Relatives |
Purchases from Related Parties |
It results from related
parties and is a portion of #3200, Cost of goods sold. |
| 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 refers to the Decrease
of Long-term Borrowing in Current Period. If the reports just disclose
the net value, that will only display on #7420. |
| 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. |
| 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 Process. 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. |
| 3130 |
Sales Discounted |
Sales Discounted And Sales Returns & Allowances |
If the goods which are sold
to customers are defective or destroyed, the customers could return it or
receive sales allowances. This account is a
discount account of #3105. |
| 3111 |
Sales-Related Party |
Sales to Related Parties |
It results from related
parties and is a portion of #3110, Gross Sales. |
| 1120 |
Short-term Borrowing |
Short-term Borrowings |
It refers to the short-term
borrowing from Financial Institution, Affiliated Company, Associate,
Stockholder, or Employee, and
should be repaid in one year. |
| 2330 |
Special Reserve |
Special Reserve |
It refers to the
appropriated Retained Earnings according
to company articles, contracts, or special needs. |
| 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 |
It means short-term loans
to affiliations, stockholders, the associates and others. It
includes Accounts Receivable from Internal Units,
Due from or to Internal Units. But it excludes 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+#0300+#0400+#0800) |
| 0100 |
Total Current Assets |
Total Current Assets |
Sum
(#0112+#0122+#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 (#1110+#1120+#1130+#1170+#1180+#1190+#1210+
#1220+#1230). |
| 0400 |
Total Fixed Assets |
Total Fixed Assets |
Sum (#0470-#0486-#0487+#0490). |
| 1000 |
Total Liabilities |
Total Liabilities |
Sum (#1100+#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 |
(#3660+#3431+#3434+#3491+#3493+#3494-#3591-
#3580). |
| 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. |
| 0172 |
Work in Process |
Semi-finished Goods & Work in Process |
It refers to those
inventories which have not been finished yet on the end of period. |
| 7200 |
Work.Capital-Oper. |
Working Capital From Operating Activities |
It refers to the old definition from Financial Status Change, so, the
IAS Standard report will not
offer this item. 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