| Code |
Abbreviation |
Account Name |
Definition |
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 |
It is detail of #0486,
please see #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 |
It is detail of #0486,
please see #0486. |
| 0436 |
Accu.Depre-equipment |
Accumulated Depreciation-equipment |
It is detail of #0486,
please see #0486. |
| 2370 |
Adj. for I.A.S. |
Adjustments for ¢×.¢Ï.¢á. |
It refers to the Difference
between the PRC Standard
Reports and the IAS Standard Reports. |
| 7499 |
Adj.--Financing |
Adjustments--Financing |
It includes all the
Cash Adjustment
about Financing, but not cover in #7410, #7420, #7441, #7442,
#7443, #7444, #7445 ,#7610. |
| 7399 |
Adj.--Investing |
Adjustments--Investing |
It includes all the
Cash Adjustment
about Investment, but not cover in #7316, #7320, #7323,
#7324, #7330, #7335, #7336. |
| 7299 |
Adj.--Operating |
Adjustments-Operating |
It includes all the Cash
Adjustment about Operating,
but not cover in #7211, #7212, #7215, #7213, #7214, #7333, #7216, #7220,
#7230, #7250, #7253, #7510, #7273, #7277, #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. |
| 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. |
| 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. |
| 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. |
| 7020 |
Capitalized Interest |
Capitalized Interest Expenditure |
It includes the
Capitalization of Interest from Loan
for Fixed Assets, Land and Housing &
Construction in Long-term Investment. |
| 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+#7441-#7442+#7443-#7444+#7445-
#7610+#7499) |
| 7300 |
Cash Flow-Investing |
Cash Flow from Investing Activities |
Sum
(#7316+#7320+#7323-#7324+#7330+#7335-#7336+
#7399) |
| 7210 |
Cash Flow-Operating |
Cash Flow from Operating Activities |
Sum
(#7000+#7211+#7212+#7215-#7213+#7214+#7333+
#7216+#7220+#7230+#7250+#7253-#7510+#7273+#7277+ #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. |
| 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. It includes #0115, Cash 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. |
| 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. |
| 3940 |
Cumulative Effects |
Cumulative Effects |
It refers to the
Accumulated Influence due from Accounting
Principle Change(already deduct the income taxes and expense). |
| 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. |
| 1490 |
Deferred Credit |
Deferred Credit |
It includes Deferred
Assets, Deferred Revenue, Unrealized Gains from Related Company. |
| 1515 |
Deferred Taxes |
Deferred Taxes |
It refers to the
Amortisation of Income Taxes for different
period. |
| 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) |
|
| 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. |
| 3301 |
Exp.& Cost-Relatives |
Expense & Cost - Related Party Sales |
It results from related
parties and is a portion of #3300, Cost of goods sold. |
| 3930 |
Extra. Gain/Loss |
Extraordinary Gain/Loss |
It includes the very
special case, and will not happen
frequently, as Earthquake Damage(already
deduct the income taxes and expense). |
| 3510 |
Finance Expenses |
Finance Expenses |
It includes all the
Interest Expense from loan or Deposit. |
| 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. |
| 3925 |
G/L Discontinued Dep |
Gain/Loss of Discontinued Departments |
It includes Operating Loss
before Suspending, and the
Gain/Loss from Suspending Department Disposal
(already deduct the income taxes and expense). |
| 3441 |
Gain fm Ass.-Related |
Gain from Disposal of Assets - Related Party |
It includes the Gains from
Disposal of Long or Short term Investment and Fixed Assets of Related
Party, please also see #3111. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 3541 |
Loss fm Ass.-Related |
Loss from Disposal of Assets-Related Party |
It includes the Loss from
Disposal of Long or Short
term Investment and Fixed Assets of Related
Party, please also see #3111. |
| 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. |
| 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 |
(#3920+#3925+#3930+#3940). |
| 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 |
Sum(3925+#3930+#3940). |
| 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. |
| 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-#3300). |
| 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) |
| 3920 |
Ordinary Income |
Ordinary Income |
(#3900-#3910). |
| 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. |
| 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. |
| 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. |
| 1560 |
Other Spec. Reserves |
Other Special Reserves |
It includes Reserve for
Foreign Currency Exchange Loss,
and other Operating Reserves. |
| 7510 |
Pension Benefit Paid |
Payment of Pension Benefits |
It refers to the Value that
Paid for Pension. |
| 2121 |
Preferr Stock Shares |
Issued Preferred Stocks Shares (in thousand units) |
Total issued Preferred
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. |
| 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. |
| 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. |
| 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. |
| 1510 |
Reserve for Pension |
Reserve for Pension |
It refers to the Reserve
Appropriated due to the company's pension rule, only few companies have
this reserve, most of China company do not set the pension rule
yet. |
| 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. |
| 0425 |
Reval.-Building |
Revaluation-Building & Construction |
It refers to the Increment
of Revaluation of House & Construction. It is detail of #0485. |
| 0435 |
Reval.-Machine Equip |
Revaluation-Machine Equipment |
It refers to the Increment
of Revaluation of Equipment. It
is detail of #0485. |
| 0465 |
Reval.-Other F.A. |
Revaluation-Other Fixed Assets |
It refers to the Increment
of Revaluation of Other Equipment. It
is detail of #0485. |
| 0485 |
Revaluation on F.A. |
Revaluation on Fixed Assets |
It refers to the Increment
of Revaluation of Fixed Assets, some reports disclose this detail item,
and some mix this value in Cost of Fixed Assets. |
| 0415 |
Revaluation-Land |
Revaluation-Land |
It refers to the Increment
of Revaluation of Land. It is detail of #0485. |
| 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. |
| 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 |
It includes Taxes Payable ,
Two Funds Payable , Payable
on Income (See #1190), Payable on
Other Incomes. |
| 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). |
| 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. |
| 2400 |
Treasury Stocks |
Treasury Stocks |
The shares that have been
issued and now hold by company. |
| 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. |
| 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. |
Software Guide 2003