| Code |
Abbreviation |
Account
Name |
Definition |
| 3990 |
A Share EPS |
A Share Earnings per Share |
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. |
| 1130 |
A/P & N/P |
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. |
| 1131 |
A/P & N/P -Related |
Accounts & Notes Payable to Related Parties |
It results from related
parties and is a portion of #1130, Accounts & Notes Payable. |
| 0130 |
A/R & N/R |
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, amounts due from fellow subsidiaries and amounts due from
associated companies. <Note>
Due or Advance to joint company: The
Account Receivable from Agency selling. |
| 0131 |
A/R& N/R-Related |
Accounts & Notes Receivable From Related Parties |
It results from related
parties and is a portion of #0130, Accounts & Notes Receivable. |
| 1170 |
Accrued Expenses |
Accrued 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). |
| 7307 |
Adj of Foreign-Inv. |
FX Translation Adjustment (Investing) |
Effect of Foreign Exchange
Rate Changes from Investment Activities |
| 7499 |
Adj.--Financing |
Adjustments--Financing |
#7400-#7410-#7421+#7422-#7447+#7449-#7448-#7443
+#7444-#7445-#7446+#7450 |
| 2370 |
Adj.for I.A.S. |
Adjustment for ¢×¢Ï¢á |
It refers to the Difference
between the PRC Standard
Reports and the IAS Standard Reports. |
| 2360 |
Adj.-Foreign Exch. |
Adjustment For Foreign Exchange |
The cumulative adjustment
results from exchanging Foreign
Currency to local currency. |
| 7399 |
Adj.--Investing |
Adjustments--Investing |
#7300-#7316-#7323+#7324-#7325+#7337-#7339+#7341
-#7342+#7331-#7334+#7332-#7338-#7307 |
| 7299 |
Adj.--Operating |
Adjustments-Operating |
It includes all the Cash
Adjustment about Operating,
but not cover in #7211, #7212, #7213, #7214, #7333, #7216, #7220,
#7230,#7223, #7224 |
| 7207 |
Adj-FX Operation |
FX Translation Adjustment (Operating) |
Effect of Foreign Exchange
Rate Changes from Operating Activities |
| 1180 |
Advance formCustomer |
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. |
| 7282 |
Advanced Inc. & Dec |
Advanced Increase (Decrease) |
It refers to the
Increase(Decrease) of Advance- Customers,
if it is negative, that means Decrease
of Advance- Customers. |
| 0136 |
Allow.-A/R & N/R |
Allowance For Doubtful Account--A/R & N/R |
It excludes allowance-
sales discount. |
| 0336 |
Allow.for Inv-Asssoc |
Allowance For Investment Valuation Loss-Associated |
It refers Provision for
diminution in value of associated company |
| 0339 |
Allow.for Inv-Oother |
Allowance For Investment Valuation Loss-Other Investment |
It refers Provision for
diminution in value of securities (Including listed in H.K. , oversea and
unlisted shares). |
| 0338 |
Allow.for Inv-Subsid |
Allowance For Investment Valuation Loss-Subsidiaries |
It refers Provision for
diminution in value of subsidiaries company |
| 1666 |
Allow.-Otehr Rece. |
Allowance For Doubtful Accounts--other Receivable |
The regulation about this
account is the same as #0136. |
| 0175 |
Allow.Reduce Invent. |
Allowance to Reduce Inventory to Market |
The cost method is adopted
to value inventories (note)
The Default of this account is negative |
| 0126 |
Allow.-S/T Invest. |
Allowance For S-T Investment Loss |
Allowance for short-term
investment loss |
| 7212 |
Amortisation |
Amortisation |
It includes all
Amortisation Expenses of deferred assets. |
| 1221 |
Bank Loan -one Year |
Long-Term Bank Loan Not Exceeding 1 Year |
Long-Term Bank Loan Not
Exceeding 1 Year |
| 7030 |
Before Taxes Income |
Profit Before Tax |
Before Taxes Income |
| 1110 |
Bills Issued |
Bills Issued |
It means business issues
Commercial Bills or Bank Acceptance
from money market. |
| 1420 |
Bonds & Convertible |
Bonds & Convertible Bonds (debentures) |
Corporate Bonds Liability,
includes the current portion. |
| 7443 |
Bonds Issued |
Bonds Issued |
It also include the Issue
of Convertible Bonds. |
| 7444 |
Bonds Redeemed |
Bonds Redeemed |
The Repay for Corporate
Bonds in Current Period |
| 1122 |
Borrow-Non-financial |
Borrowing From Non-financial institutions |
It includes Short-term
Borrowings not from financial institute, like employee, related party
, affiliated company. |
| 0420 |
Buildings & Stru. |
Buildings & Structures |
It includes Leasehold land
and buildings. Including the
Building Cost and the Capitalization
of Interest for Loan and Related Expense
and Foreign Exchange Gain/Loss. |
| 2314 |
Cap. Redeem Reserve |
Capital Redemption Reserve |
Capital Redemption Reserve |
| 7020 |
Cap.Interest Expend. |
Capitalized Interest Expenditure |
It includes the
Capitalization of Interest from Loan
for Fixed Assets, Land and Housing &
Construction in Long-term Investment. |
| 2313 |
Capital Revaluation |
Capital reserves(Include Goodwill) |
Acquisition of a subsidiary
or an associate, which represents
the excess or shortfall of the purchase consideration over the Group's
share of the fair value ascribed to the separable net assets of the
subsidiary or associate acquired at the
date of acquisition. |
| 7325 |
Capitalized Interest |
Capitalized Interest Expenditure |
Capitalized Interest
Expenditure |
| 7910 |
Cash at Beginning |
Cash at Beginning of Year |
It refers to Last Period's
#0112. |
| 7920 |
Cash at End of Year |
Cash & Equiv - End of Year |
It refers to This Period's
#0112. |
| 7401 |
Cash Before Fin. Act |
Cash Before Financing Activities |
#7201+#7209-#7720+#7300 |
| 7333 |
Cash Div From Equity |
Cash Dividend from Equity L-T Investment |
It refers to the Cash
Dividends Received from Long-term
Investment, evaluated by Equity Method. |
| 4151 |
Cash Div.P/S Common |
Cash Div. Per Share -Common Stock (Cent) |
The Cash Dividends per
share SUM #4153 and #4154 |
| 4152 |
Cash Div.P/S Prefer. |
Year End Cash Dividend Per Share-Preferred Stock |
Year End Cash Dividend Per
Share-Preferred Stock |
| 0115 |
Cash Equivalent |
Cash Equivalent |
TEJ reserve for the Cash
Equivalent. |
| 7400 |
Cash Flow-Financing |
Cash Flow from Financing Activities |
#7410+#7421-#7422+#7447-#7449+#7448+#7443-
#7444+#7445+#7446-#7450+#7499 |
| 7300 |
Cash Flow-Investment |
Cash Flow from Investment Activities |
#7316+#7323-#7324+#7325-#7337+#7339-#7341+#7342
-#7331+#7334-#7332+#7338+#7307+#7399¡ |
| 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. |
| 2110 |
Common Stock |
Share Capital |
It refers to the legal
capital of company |
| 3970 |
Consol. Net Income |
Consolidated Net Income |
(#3950-#3960). |
| 0490 |
Constru.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 Liab. |
Total Contingent Liabilities |
It includes the amount of
money resulting from endorsements and guarantees for related parties, the
associates, stockholders, employees, and so
on. #7015+#7016+#7017 |
| 7016 |
Contingent Liab-Ass. |
Contingent Liabilities- Associated Company |
Contingent Liabilities-
Associated Company |
| 7017 |
Contingent Liab-Oth. |
Contingent Liabilities- Other |
Contingent Liabilities-
Other |
| 7015 |
Contingent Liab-Sub. |
Contingent Liabilities- Subsidiaries Company |
Contingent Liabilities-
Subsidiaries Company |
| 2318 |
Contributed Surplus |
Contributed Surplus |
The contributed surplus
represents the difference between
the nominal value of company's share issued in exchange for the issured
capital of the subsidiaries
and the net asset value of shares. |
| 7448 |
Contribution Fr Min. |
Contribution of Minority Shareholder |
Injection from minority
shareholder, etc.. |
| 3200 |
Cost of sales |
Cost of sales |
Include purchase of
commodities, expense of manufacture,
etc.. The Hong Kong Society of Accountants revised of
new Statements of Standard Accounting Practice,
and the Exchange
Listing Rules have been amended. The amendments relate to the financial
disclosure provisions and the general disclosure obligation. More
specifically: The following
will apply for accounting
periods ending on or after July 1, 2000 although earlier adoption is
encouraged: In relation to income statements listed issuers must
disclose cost of goods sold, interest on borrowings, depreciation/amortisation,
profit (or loss) on the sale of investment and
properties, and an analysis of turnover and
profits by operation activity and by geographic
segment. |
| 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 |
| 7334 |
Dec. in Associated |
Decrease in Interest in Associated Company |
The proceeds from disposal
of Interest in Associated
Company. |
| 7338 |
Dec. in Other Inv. |
Decrease in Interest in Other Investment |
The proceeds from disposal
of other Long-term Investment |
| 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. |
| 7277 |
Dec.(Inc.) in Stock |
Decrease(Increase) in Inventory |
It refers to the
Decrease(Increase) of Inventory, if
it is negative value, that means Inventory
Increase. |
| 0810 |
Deferred Charges |
Deferred Charges |
It includes Long-term
Prepaid Expenses, Long-term Prepayments,
Organization Cost, Permanent Textile
quota Entitlements. |
| 1490 |
Deferred Credit |
Deferred Credit |
It includes Deferred
Assets, Deferred Revenue, Unrealized Gains from Related Company. |
| 1515 |
Deferred Tax |
Deferred Taxation |
It refers to the
Amortization of Income Taxes for different
period. |
| 0456 |
Depr.of Dev.Property |
Accumulated Properties Held Under Development |
It is detail of #0486,
please see #0486. |
| 3314 |
Depre & Amortisation |
Depreciation & Amortisation |
General
#7218+#7211+#7212 |
| 7218 |
Depre. & Amort.(C/F) |
Depreciation & Amortisation (C/F) |
It includes all
Depreciation Exp. & Amortisation Exp. in the current period. Then
#7211 and #7212 show N/A. |
| 0486 |
Deprec.-Fixed Asset |
Depreciation-Fixed Asset |
(#0426 + #0436 + #0466+#0456+#0466), It
includes Accumulated Depreciation - Building,
Accumulated Depreciation - Equipment, Accumulated
Depreciation - Other
depreciable assets, and so on. |
| 0446 |
Deprec.-Inv.Property |
Accumulated Investment Properities |
No depreciation is provided
on investment properties
exxcept where the unexpired terms of
the relevant lease is 20 years or less. |
| 0426 |
Depreciated-building |
Accumulated Depreciation-building |
It is detail of #0486,
please see #0486. |
| 0436 |
Depreciate-Machinery |
Accumulated Depreciation-equipment |
It is detail of #0486,
please see #0486. |
| 0466 |
Depreciate-Others |
Accumulated Depreciation-other Depreciable Assets |
It is detail of #0486,
please see #0486. |
| 7211 |
Depreciation |
Depreciation |
It includes all
Depreciation Expenses in the current period, include Idle Asset
Depreciation. |
| 0450 |
Developing Propery |
Properties Held Under Development |
Properties Held Under
Development |
| 0176 |
Diff.Alloc.Inventory |
Difference Allocation-Inventory |
It means the difference
between actuarial cost and budgeted cost for inventory. |
| 3441 |
Disp.Gain -Rel-Party |
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. |
| 3541 |
Disp.Loss -Rel-Party |
Loss from Disposal of Fix 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. |
| 7339 |
Disposal Intag. Ast. |
Disposal Intangible Asset |
The proceeds from disposal
of Intangible Assets. |
| 7323 |
Disposal of Assets |
Proceeds From Disposal of Fixed Assets |
It includes the proceeds
from Disposal of Fixed Assets
and Idle Assets. |
| 7342 |
Disposal Of Sub. Co. |
Disposal Of Subsidiaries Co. |
The proceeds from disposal
of Interest in Subsidiary
Company. |
| 7614 |
Div Paid to Minority |
Dividends Paid to Minority Shareholders |
Dividends Paid to Minority
Shareholders |
| 7208 |
Div. From Associated |
Dividend From Associated Companies |
Dividend Income from
Associated Company |
| 7613 |
Div.Paid-Exclude Min |
Dividend Paid (Exclude Minority Shareholder &
Associated Co |
Dividend Paid (Exclude
minority shareholder & Associated
Company) |
| 1200 |
Dividend Payable |
Proposed Dividend |
It means that the Company
have appropriated a sum of
dividend but have not pay out. |
| 7204 |
Dividends Received |
Dividends Received (Exclude Associated Companies |
Other dividends received,
excluding dividends from Associated
Companies. |
| 7700 |
Effects FX Rates |
Exchange Rate Effect Adj Opening Bal |
It refers to the Foreign
Currency Exchange Influence in Current Period. |
| 4157 |
Ep-interim Cash Div. |
Interim Cash Dividend- Prefered Share |
Interim Cash Dividend of
Per Share- Prefered Share |
| 3397 |
Exceptional Item |
Exceptional Item |
The following items are
including in this accounting
code: 1.Gain/Loss on repurchase of subordinated floating rate notes (Refer to the footnote of #2390) 2.Deficit on
revaluation of investment properties
(Refer to #0440) 3.Provision for premium payable on redeemable
convertible notes written back 4.Exchange loss from non-bank
operations, etc.. |
| 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.
Excludes #3397 & #3420 |
| 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.
but excludes #3397 & #3420 |
| 2315 |
Exchange Reserve |
Exchange Reserves |
Reserve set aside for
foreign exchange translation |
| 7281 |
Expense Inc (Dec) |
Accrued Expense Increase & Decrease |
It refers to the
Increase(Decrease) of Accrued Expenses, if it is negative, that means
Decrease of Accrued Expenses. |
| 3301 |
Expense,Cost-Related |
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 (after deduction
of the income taxes and expense). |
| 3510 |
Finance Cost |
Finance Cost |
Including interest expenses
of loan from financial or
non-financial institution. Its
also including capitalization
interest. |
| 0173 |
Finished Goods |
Finished Products |
It refers to merchandise
purchased from outside parties
and finished goods manufactured by itself
which have not been sold on the end of period. |
| 3440 |
Gain-Disposal Assets |
Gain On Disposal of Fixed Assets |
Gains from Fixed assets and
Idle Assets Disposal, includes
Fixed Assets in Suspense. Excludes #3397 & #3420 |
| 3435 |
Gain-Disposal of Inv |
Gain on Disposal of Investment |
It includes the Gain for
Selling the Long or Short Term Investment. Excludes #3397 & #3420 |
| 2317 |
General Reverse |
General Reserves |
Statutory public welfare
fund & discretionary surplus reserve, other reserve, etc.. |
| 0850 |
Goodwill for Merge |
Goodwill for Merge |
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) |
| 7223 |
Inc&Dec of Exception |
(Increase) Decrease of Exceptional Items |
(Increase) Decrease of
Exceptional Items |
| 7446 |
Inc&Dec of Treasury |
Increase (Decrease) of Treasury Stock |
The proceeds from disposal
of Treasury Stock. If the value is negative, it means that purchase of
Treasury Stock. |
| 7332 |
Inc. in Other Inv. |
Increase in Other Investment |
The expenditures on
purchase of other Long-term Investment. |
| 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. |
| 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. |
| 7331 |
Inc.in Associated |
Increase in Interest in Associated Company |
The expenditures on
purchase of Interest in Associated
Company. |
| 7341 |
Inc.in Subsidiaries |
Increase in Subsidiaries Co. |
The expenditures on
purchase of Interest in Subsidiary
Company. |
| 3910 |
Income Tax Expense |
Tax |
Income Taxes Expense |
| 7720 |
Income Tax Paid |
Taxes Paid |
It refers to the Actual
Paid Income Taxes in Current Period. |
| 1430 |
Installment Payable |
Installment Payable |
It includes Obligation
under Capital Leases and Installment
Payable on Machinery. It includes the
current portion. |
| 0822 |
Intang. Asset- Other |
Intangible Asset- Other |
Excludes Use of Land &
Building, Includes Patent, Goodwill,
etc.. |
| 0821 |
Intang.Assets-Use |
Intangible Assets - Use of Land Right |
including the Right of
Usage of the Land and Buildings. |
| 0820 |
Intangible Asset |
Intangible Asset |
SUM (0821+0822) |
| 7224 |
Interest Exp.(Income |
Interest Expense (Income) |
Interest Expense (Income) |
| 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. |
| 0310 |
Interest In Assoc. |
Net Interest In Associated Companies |
An associated company is a
company, not being a
subsidiary, in which the Group has a long term interest of not less than
20 per cent. of the equity
voting rights and over which it is in a position to exercise significant
influence. It is stated in the consolidated balance sheet at the Group's
share of the net assets under
the equity method of accounting. |
| 0335 |
Interest in Associat |
Interest In Associated Company |
Interest In Associated
Company |
| 0337 |
Interest in Subsid. |
Interest In Subsidiaries Company |
Interest In Subsidiaries
Company |
| 3410 |
Interest Income |
Interest Income |
It includes all the
Interest Revenue from loan or Deposit.
Excludes #3397 & #3420 |
| 7202 |
Interest Income-Cur. |
Interest Received |
It refers to the Actual
Income from Interest in Current
Period |
| 7710 |
Interest Paid |
Interest Paid |
It refers to the Actual
Paid Interest Expense in Current Period. |
| 3411 |
Interest-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. |
| 4043 |
Interim Cash Di-Com. |
Interim Cash Dividend-Common Stock |
Interim Cash
Dividend-Common Stock |
| 4153 |
Interim Cash Div-Com |
Interim Dividend Per Share- Common Share |
Interim Dividend Per Share-
Common Share |
| 4044 |
Interim Cash Div-Pre |
Interim Cash Dividend-Preference Stock |
Interim Cash
Dividend-Preference Stock |
| 4047 |
Interim Stock Div-P. |
Interim Stock Dividend-Preference Stock |
Interim Stock
Dividend-Preference Stock |
| 3431 |
Inv. & Div. Income |
Investment & Dividend Income |
Exclude #3397¡B #3420 |
| 0179 |
Inv.-buildingForSale |
Inventory-building For Sale |
It is a specific account to
properties industry, including finished buildings for sale &
properties held for resale |
| 0178 |
Inv.-constru.in Pro. |
Properties under development held for sale |
It is a specific account to
properties industry, including land and buildings in progress, and
properties under development. |
| 7213 |
Inv.Gain-Equity |
Investment Gain/loss - Equity Method |
It refers to the Investment
Gains recognized in Current
Year from long-term investment as Equity Method. |
| 7214 |
Inv.Loss-equity Meth |
Investment Loss-equity 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+#0175+#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 |
| 0177 |
Inventory-land |
Inventory-land |
It is a specific account to
properties industry. The land will be use for construction. |
| 0440 |
Investment Property |
Investment Property |
Investment properties are
completed properties which are held for their investment potential.
They are stated at their open market value based on professional
valuations at the balance sheet date
in Hong Kong. So that this field is zero. (Includes Others Properties) |
| 0302 |
Investments in Bonds |
Investments in Bonds |
It includes Corporation
Bonds, Time Deposit Certificates,
Government Bonds, and so on. |
| 0303 |
Investments In Fund |
Investments in Fund |
It refers to the
appropriated for special purposes
such as Sinking Funds and Plant Expansion Funds. |
| 2132 |
Issued Common Shares |
Issued Common Shares |
The company-issued number
of common shares. |
| 2133 |
Issued Pre. Share |
Issued Preference Shares (Thousand Shares) |
The company-issued number
of preferred shares. |
| 7216 |
L/G on S-T 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. |
| 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. #1411+#1412+#1413+#1221 |
| 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 |
| 0410 |
Land |
Land |
Land holding by Company |
| 0304 |
Land-Other Invest. |
Land And Other Investments |
It includes Land or Real
Estate for future operation (ex. Properties under development ¡B
Investment properties) & Funds Appropriated to Subsidiary, and so on. |
| 7206 |
Leas.AssetInt.Expend |
Leased Assets Interest |
Interest paid on
obligations under finance leases and
hire purchase contracts. |
| 2320 |
Legal Reserve |
Legal Reserve |
It refers to the
Appropriated Retained Earning according to Law of Mainland China ( Non-
distributable reserves) |
| 020 |
Lib.& Equity |
Total Liabilities & Stockholders' Equity |
(#1000+#2000). |
| 2390 |
Loan Capital |
Loan Capital |
Loan
capital from ultimate holding company This accounting item also including
which were issued by the Company the outstanding amount of
the "Subordinated floating rate notes" (Refer to Note) |
| 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. |
| 0165 |
Loans to Others -S/T |
Loans to Others - Short Term |
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. |
| 0300 |
Long-term Investment |
Long-term Investment |
SUM (#0310+#0320+#0330)
It includes Interest in associated companies,
Interest in subsidiaries, 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, Finance lease payables, and Other Long-term
Borrowings, and Other Long-term Payable. |
| 1460 |
Long-Term Payment |
Long-Term Payment |
It includes Convertible
loan note, Convertible redeemable note, and etc.. |
| 2350 |
Loss On L/T Invest. |
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. |
| 7220 |
Loss(Gain) on F.A. |
Fixed Assets Profit |
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 L-T 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. |
| 3540 |
Loss-Disposal Assets |
Loss On Disposal of Fixed Assets |
Loss from Fixed assets and
Idle Assets Disposal, includes Fixed Assets in Suspense. but excludes
#3397 & #3420 |
| 3535 |
Loss-Disposal of Inv |
Loss on Disposal of Investment |
It includes the Loss for
Selling the Long or Short Term Investment, but excludes #3397 ¡® #3420 |
| 1411 |
LT Bank Loan1-2 Year |
Long-Tern Bank Loan 1-2 Year Expiration |
Long-Tern Bank Loan 1-2
Year Expiration |
| 1412 |
LT-Bank Loan 2-5 |
Long-Term Bank Loan 2-5 Year Expiration |
Long-Term Bank Loan 2-5
Year Expiration |
| 1413 |
LT-Bank Loan Than 5 |
Long-Term Bank Loan More Than 5 Year |
Long-Term Bank Loan More
Than 5 Year |
| 0430 |
Machinery & Equip. |
Machinery & Equipment |
The cost of Machinery and
equipment. Moulds of electronic industries and plant, machinery included. |
| 0122 |
Marketable Securitie |
Marketable Securities |
Include security, bonds,
and other marketable securities |
| 3960 |
Minority Inter. ADJ |
Minority Interest |
It represents the portion
of the consolidated subsidiaries
for net income. It is only in consolidated report. |
| 2900 |
Minority Interest |
Minority Interests |
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. |
| 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. |
| 7116 |
Month of Fiscal Yr-B |
Month of Fiscal Year Begin |
Month of Fiscal Year Begin |
| 7117 |
Month of Fiscal Yr-E |
Month of Fiscal Year End |
Month of Fiscal Year End |
| 7201 |
Net Cash Inflow-Ope. |
Net Cash - Operating |
Common Industry:
#7030+#7218+#7211+#7212-#7213+#7214+#7333+#7223 #7224+#7216+#7220+#7230+#7273+#7276+#7277+#7278
#7283+#7280+#7281+#7282+#7284+#7215+#7207+#7299 |
| 3950 |
Net Income |
Net Income |
(#3920+#3930+#3940+#3945) |
| 7800 |
Net Increase in Cash |
Net Increase in Cash |
Sum(7401+#7400). |
| 0320 |
Net Interest in Sub. |
Net Interest in Subsidiaries |
A subsidiaries is company
in which the company, directly
or indirectly, controls the composition of the board of directors or more
than 50% of the issued
capital or voting power and is held for the long term investment in
subsidiaries are carried at cost less provision for permanent diminution
in value. |
| 3311 |
Net Rental Income |
Net Rental Income |
Net Rental Income |
| 3128 |
Net Sales |
Total Income |
The Sales income for
company (include the associated
company & subsidiaries, etc.. |
| 3100 |
Net Sales from Group |
Net Sales from Group |
Turnover represents the
invoiced value of goods sold,
net of trade discounts and returns |
| 2116 |
No. of Weighted Ave. |
No. of Weighted Average Shares |
The weighted average share
is from financial report |
| 2131 |
No.Of Authorised |
Number of Authorised Special Shares |
Number of Authorised
Special Shares (Thousand Shares) |
| 2130 |
No.Of Ordinary |
Number of Ordinary Authorised Shares |
Number of Ordinary
Authorised Shares (Thousand Shares) |
| 7215 |
Non-Cash Extra. Item |
Non-Cash Extraordinary Item |
Extraordinary items refers
to the Income Statement |
| 3401 |
Non-operating-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. |
| 3497 |
Non-Operation Income |
Non-Operation Income |
Includes Interest Income,
Dividend Income, Gain from
Disposal of fixed assets, Rental Income, Gain on disposals of subsidiary,
foreign exchange gain, etc.. See
#3200 |
| 3300 |
Operating Expenses |
Operating Costs |
Include operating expenses,
provision for obsolete inventories,
provision for diminution in value of
investment, provision for
diminution in value of fixed
asset, Depreciation & amortisation, loss
on disposal of fixed assets, loss on disposal of investment, etc.. |
| 3395 |
Operating Income |
Operating Income |
(#3295+#3497-#3300) |
| 3920 |
Ordinary Income |
Profit After Tax |
(#3900-#3910). |
| 7280 |
Oth.Payable Inc(Dec) |
Other Creditor Increase & Decrease |
It refers to the
Increase(Decrease) of Other Account Payable, if it is negative , that
means Decrease of Other
Account Payable. |
| 7276 |
Oth.Receive Dec(Inc) |
Other Receives Decrease (Increase) |
It refers to the
Decrease(Increase) of Other Account Receivable, if it is negative, that
means Increase of Other
Account Receivable. |
| 1560 |
Oth.Special Reserves |
Other Special Reserves |
It includes Reserve for
Foreign Currency Exchange Loss,
and other Operating Reserves. |
| 3945 |
Other Adj. Item |
Other Adj. Item |
Other adjustment items,
Such as provisions for special Reserve. |
| 7205 |
Other Adjust. Item |
Other Adjustment Item |
#7209-#7202+#7710-#7204-#7208+#7613+#7614+#7615+#
7206 |
| 4170 |
Other Adjust-After |
Other Adjustments After Period |
It includes all changes in
Retained Earnings in interim
but not include in #4110, #4120, #4126,
and #4127, #4129, #4131. |
| 4050 |
Other Adjust-Interim |
Other Adjustments |
It includes all changes in
Retained Earnings in interim
but exclude in #4020, #4030, #4040,#4043 #4044, and #4046, #4047 |
| 0890 |
Other Assets |
Other Assets |
Its includes long term
loans to others, Long term accounts
receivable, idle assts, etc.. |
| 0190 |
Other Current Assets |
Other Current Assets |
It includes the current
assets that can not be classified into above current assets. |
| 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. |
| 0460 |
Other Depre. Assets |
Other Depreciable Assets |
Including Land
Improvements, Transportation Equipment,
Lease Improvement , Leasehold improvements, Furniture and fixtures, Motor
vehicles and so on. |
| 4128 |
Other Dividend |
Other Dividend |
Dividend Paid for special
situation |
| 4132 |
Other Dividends P/S |
Other Dividends Per Shares(Cent) |
Dividend Paid for special
situation of per share |
| 0332 |
Other Inv.-Fund |
Other Investment-Fund |
Investment in Fund |
| 0334 |
Other Inv.-Overseas |
Other Investment-Overseas Listed Shares |
Listed shares overseas |
| 0333 |
Other Inv.-Unlisted |
Other Investment-Include Unlisted Shares |
Unlisted shares. (Included
Hongkong and overseas) |
| 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. |
| 0330 |
Other Investment |
Other Investment |
Excludes Interest in
Associate & Interest in Subsidiaries, (Includes Investment in Land
& Bonds , Listed investment
,and Unlisted Investment etc. .) |
| 0331 |
Other Investment-H.K |
Other Investment-H.K. Listed Shares |
Securities listed in Hong
Kong. |
| 1440 |
Other L/T Borrowings |
Other Long-term Borrowings |
It refers to the long-term
borrowings from the personnel, the associate, or individuals. And it also
includes Long-term Notes Payable. #1441+#1442+#1443+#1444 |
| 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. |
| 1501 |
Other Liabilities |
Other Liabilities (Exclude Minority Interest) |
SUM(#1490+#1510+#1515+#1520+#1560) |
| 1441 |
Other Loan Year 1-2 |
Other Loan Year 1-2 Expiration |
Other Loan Year 1-2
Expiration |
| 1442 |
Other Loan Year 2-5 |
Other Loan Year 2-5 Expiration |
Other Loan Year 2-5
Expiration |
| 1443 |
Other Loan Year 5 |
Other Loan Year Over 5 year |
Other Loan Year Over 5 year |
| 1444 |
Other Loan- 1 Year |
Other Loan- Not Exceeding 1 Year |
Other Loan- Not Exceeding 1
Year |
| 0892 |
Other Misc. Invest. |
Other Misc. Investment |
It includes Idle Assets
(Idle Land), Non- operating
Assets, Assets Leased to Others, Pledged Time Deposits, Pledged Properties
Takeover, and so on. |
| 1191 |
Other Payable |
Other Payable (Exclude Dividend Paid) |
It includes Payable on
Equipment (or Land), Bonuses
Payable - Directors & Supervisors, Income
Payable <Note>. It excludes Collective Welfare Fund, Staffs
Bonus , Payable on Income, Payable on Others, Taxes be paid. |
| 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. |
| 1220 |
Portion-L/T Debt |
Current Portion of Long-term Debt |
It refers to the current
portion of Long-term Borrowings
from Banks, Bonds & Convertible Bonds (Debentures), Installment
Payable, Finance lease payables, and Other Long-term Borrowings, and Other Long-term Payable. |
| 7615 |
Pre. Dividend Paid |
Preference Dividend Paid |
Dividend Paid to Preference
Share |
| 4302 |
Pre.Div.P/S-Capital |
Preferred Dividend Per Share -Capital |
Preferred Dividend Per
Share -Capital |
| 2117 |
Prefer Div.-Current |
Preferred Stock Dividends |
It refers to the part which
should be distributed to the
holders of Preferred Stock. |
| 2120 |
Preferred Stock |
Preferred Stock |
Dividend Paid before Common
Capital |
| 7278 |
Prepayment Dec(Inc) |
Repayment Decrease (Increase) |
It refers to the
Decrease(Increase) of Prepaid & Advance, if it is negative , that
means Increase of Prepaid & Advance. |
| 0180 |
Prepayments |
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. |
| 3900 |
Pre-tax Income |
Pretax Profit/Loss |
(#3395+#3397+#3420-#3510). |
| 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 |
| 7421 |
Proceed fr Bank Loan |
Proceeds from New Bank Loans(Exclude Minority Shareholder) |
It refers to the increase
of Long-term Borrowing (Exclude minority Shareholder) |
| 7447 |
Proceed of Loan-Min. |
Proceeds of Loan from Minority Shareholder |
It refers to the increase
of Borrowings from Minority Shareholders. |
| 7445 |
Proceed-Cap.Increase |
Proceeds 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. |
| 2200 |
Proceeds-New Issure |
Proceeds-New Issue |
Including par value and
excess value for new right issue, i.e. the cash received. |
| 3420 |
Profit & Loss of Inv |
Share of results of Associates/Joint Venture |
Share of Profit Less Losses
of Investment |
| 7284 |
Prov. for S/L Inv. |
Provision for Diminution S-T & L-T Inv. |
Provision for Diminution
Short Term Investment & Long Term Investment |
| 7324 |
Purch.of Fixed Asset |
Purchase of Fixed Assets |
It includes the
expenditures on Fixed Assets and Idle Assets. |
| 7337 |
Purch.of Intag.Asset |
Purchase of Intangible Asset |
The expenditures on
purchase of Intangible Asset. |
| 3201 |
Purch.-Related Party |
Purchases From Related Parties |
It results from related
parties and is a portion of #3200, Cost of goods sold. |
| 0171 |
Raw Materials |
Raw Materials |
It excludes Raw Materials
and Supplies in Transit |
| 4200 |
Re. Earn.ToNext Year |
Retained Earnings to Next Year |
#4100-#4110+#4120-#4126-#4127-#4129-#4131-#4170 #2340 of
this period #4010 of next
period |
| 4010 |
Re.Earn.-Last Year |
Retained Earnings From Last Year |
(#4200 of last period) |
| 0893 |
Rece.-overdueAccount |
Receivables-overdue Account |
Interest In Subsidiaries
Company |
| 7422 |
Repay of Bank Loan |
Repayment of Bank Loan (Exclude Minority Shareholder) |
It refers to the decrease
of Long-term borrowing (Exclude minority Shareholder) |
| 7449 |
Repay to Minority |
Repayment to Minority Shareholder |
It refers to the decrease
of Borrowings from Minority Shareholders. |
| 2300 |
Res.-CapitalIncrease |
Res.-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. |
| 1510 |
Reserve for Pension |
Provision for Employee Entitlements |
It refers to the Reserve
Appropriated due to the company's pension rule |
| 0487 |
Reserve-Fixed Assets |
Reserve For Fixed Assets Loss |
It is a discount account to
Fixed Assets. |
| 2380 |
Reserves |
Reserves |
Includes Share Premium,
Revaluation Reserves, etc .SUM(#2311+#2312+#2313+#2314+#2315+#2316+#2317+
#2318+#2340+#2350+#2360+#2370+#2400) |
| 2340 |
Retained Profit |
Retained Earnings |
It means Retained Profits
(deficit) or Retained earnings.
It refers to the portion of a company's
equity that represents its cumulative net incomes, less net losses
and dividends. |
| 7209 |
Return on Inv ofFin. |
Cash Form Returns On Investments And Serving Of Finance |
#7202-#7710+#7204+#7208-#7613-#7614-#7615-#7206+#
7205 |
| 0455 |
Reval.Devel.Propery |
Revaluation Properties Held Under Development |
Revaluation Properties Held
Under Development |
| 0445 |
Reval.Invest Propery |
Revaluation Investment Properties |
They are stated at their
open market value based on professional valuations at the balance sheet
date in Hong Kong. . |
| 0485 |
Reval.on Fixed Asset |
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. |
| 0425 |
Revalu.- Building |
Revaluation - Building |
It refers to the Increment
of Revaluation of House & Construction. It is detail of #0485. |
| 0435 |
Revalu.- Equipment |
Revaluation - Equipment |
It refers to the Increment
of Revaluation of Equipment. It
is detail of #0485. |
| 0465 |
Revalu.- Fixed Asset |
Revaluation - Other Fixed Assets |
It refers to the Increment
of Revaluation of Other Equipment. It
is detail of #0485. |
| 0415 |
Revaluation - Land |
Revaluation - Land |
It refers to the Increment
of Revaluation of Land . It
is detail of #0485. |
| 2312 |
Revaluation Reserve |
Revaluation Reserves |
Any excess in the carrying
value over cost at the date
of change is carried as investment securities
reserve. |
| 4120 |
Reversal -Year End |
Reversal of Reserves Year End |
It is the Reversal of
Capital Surplus, Legal Reserve, or Special Reserve which had
appropriated after period. |
| 4040 |
Reversal-Interim |
Reversal of Reserves-Interim |
It is the Reversal of
Capital Surplus, Legal Reserve, or Special Reserve which had
appropriated in interim. |
| 0121 |
S/T Invest.Secur. |
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. |
| 7316 |
Sale(Purc.) 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. |
| 3111 |
Sales- Related Party |
Sales to Related Parties |
It results from related
parties and is a portion of #3110, Gross Sales. |
| 7450 |
Share Issued Expense |
Share Issued Expense |
The expenditure of New
Share issue |
| 2311 |
Share Premium |
Share Premium |
Premium arising on issue of
shares |
| 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. |
| 2316 |
Special Reserve |
Special Reserve |
It represents the
difference between the nominal amount
of the shares of the subsidiaries at the
date on which they were acquired by the Group and
the nominal amount of the shares issued for the
acquisition. |
| 4301 |
Stock Div P/S Cap |
Stock Dividend Per Share - Capital |
The Bonus Dividends per
share from Capital Surplus, |
| 4161 |
Stock Div P/S Earing |
Stock Dividend Per Share - Earning |
The Bonus Dividends per
share from Earning |
| 4162 |
Stock Div P/S Pref. |
Stock Dividend Per Share-Preference Stock |
Stock Dividend Per
Share-Preference Stock |
| 4046 |
Stock Div-Com.(Int) |
Interim Stock Dividend-Common Stock |
Interim Stock
Dividend-Common Stock |
| 2000 |
Stockholders' Equity |
Total Stockholders' Equity |
Sum (#2110+#2120+#2380+#2390+#2300+#2200) |
| 1210 |
Taxes Payable |
Provision for Taxation |
Payable, Payable on Income,
Payable on Others, , Taxes be Paid. |
| 010 |
Total Assets |
Total Assets |
(#0100+#0300+#0400+#0800)
All assets owned by the company, Normally a total
of Current Assets and Non Current Assets. |
| 0100 |
Total Current Assets |
Total Current Assets |
Sum
(#0112+#0122......+#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. |
Current Liabilities |
Sum (#1110+#1120+#1130++#1170+#1180+#1190+#1210
+ #1220+#1230+#1200). |
| 0400 |
Total Fixed Assets |
Total Fixed Assets |
Sum(#0410+0420+0430+..+0485-0486-0487+0490) |
| 1000 |
Total Liabilities |
Total Liabilities & Minority Interests |
#1100+#2900+#1400+#1501 |
| 0800 |
Total Other Assets |
Total Other Assets |
Sum (#0810+#0820+#0890). |
| 3315 |
Total Staff Cost |
Total Staff Cost |
Include of salary, pension,
etc... |
| 4110 |
Tran-Reserve Yr End |
Transfer to Reserves After Period |
It includes the Appropriate
of Capital Surplus, Legal
Reserve, or Special Reserve after period |
| 4030 |
Tran-Reserve,Interm |
Transfer to Reserves |
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 |
Unappro. R.E.-LY |
Unappropriated Retained Earnings |
#4000+#4010+#4020-#4030+#4040-#4043-#4044-
#4046-#4047-#4050-#4128) |
| 2319 |
Warrants Reserves |
Warrants Reserves |
Proceeds from issue of
warrants, but minus expense incurred
in connection with the issue of warrants
and warrants exercised during the year |
| 0172 |
Work in Process |
Semi-finished Products & Work in progress |
It refers to those
inventories which have not been
finished yet on the end of period. |
| 4126 |
Year End Cash Div-Co |
Year End Cash Dividend-Common Stock |
Year End Cash
Dividend-Common Stock |
| 4127 |
Year End Cash Div-Pr |
Year End Cash Dividend-Preference Stock |
Year End Cash
Dividend-Preference Stock |
| 4154 |
Year End Cash Div-PS |
Year End Cash Dividend- Common Share |
Year End Cash Dividend of
Per Share- Common Share |
| 4129 |
Year End Stock Div. |
Year End Stock Dividend-Common Stock |
End Year Stock
Dividend-Common Stock |
| 4131 |
Year End Stock Div-P |
Year End Stock Dividend-Preference Stock |
Year End Stock
Dividend-Preference Stock |
Software Guide 2003