| Code |
Abbreviation |
Account
Name |
Definition |
| 0112 |
Cash & Equivalent |
Cash on Hand & Cash
Equivalent |
Include the cash on hand,
foreign currency hand, deposit on bank, and foreign currency equivalent. |
| 0122 |
MarketableSecurity |
Marketable Securities |
Include security, bonds,
and other marketable securities |
| 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¡GThe
Account Receivable from Agency selling. |
| 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. |
| 0165 |
Loan To Other-S-T |
Loans to Others -
Short-Term |
The short-term loans due
from or to related individuals
, Employees, stockholders and internal
Units. |
| 0170 |
Inventories |
Inventories |
SUM(T0171..T0179) It includes Raw Materials & Supplies,
Semi-finished Goods & Work in Process, Merchandise &
Finished Goods, Land & Building of Construction
industry. (T0177,T0178,T0179) is included for |
| 0180 |
Prepaid & Advance |
Prepaid Expenses &
Advance |
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
includes Prepaid Expenses
& Advance.Include inventory of supplies and temporary payment if any. |
| 0190 |
Other CA |
Other Current Assets |
It includes the current
assets that can not be classified into above current assets. |
| 0100 |
Total Current Assets |
Total Current Assets |
T113 + T123 + T131 + T161 + T166 + T171
+ T181 + T191 It includes Cash on Hand & Cash in Banks,
Marketable Securities, Due from Banks, Other Receivable, Prepaid
Expenses & Advance, Other Current
Assets. |
| 0300 |
Long-term Investment |
Long-Term Investment |
SUM(T0301..T0307) It
includes Securities, Bonds, Funds, Land, Funds Appropriated to Secondary Units, and so on. |
| 0410 |
Land |
Land |
Land holding by company,
exclude increment of revaluation. |
| 0420 |
Building & Const. |
Buildings &
Constructions |
Buildings & Structures |
| 0430 |
Machinery,Equip. |
Machinery & Equipment |
Machinery and equipment,
include rent equipment. |
| 0460 |
Other Equipment |
Other Depreciable Assets |
Including Land
Improvements, Transportation Equipment,
Lease Improvement and so on. |
| 0485 |
Reval.-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.
T0425 + T0435 + T0465 + T0415 |
| 0486 |
Accum. Depreciate |
Accumulated Depreciation |
Depreciation - Building,
Accumulated Depreciation -
Equipment, Accumulated Depreciation - Other
depreciable assets, and so on.
T0426 + T0436 + T0466 |
| 0487 |
Loss Res.-FA |
Reserve for Fixed Assets
Loss |
Reserve for Fixed Assets
Loss. It is a discount Account
to Fixed Assets. |
| 0490 |
Const.in Progress |
Construction in Progress |
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. |
| 0400 |
Total Fixed Assets |
Total Fixed Assets |
SUM(T411:T491) |
| 0810 |
Deferred Assets |
Deferred Assets |
It includes Long-term
Prepaid Expenses, Long-term Prepayments,
stock issuance costs ,deventures insurance
costs |
| 0820 |
Intangible Assets |
Intangible Assets |
It includes Goodwill,
Patent Right,Right of Trade Mark,
Organization Costs, Development Expenses,
Use rights (Land, Proprietary Equipment, Electric
Electric Equipment) and so on. |
| 0890 |
Other NCA |
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. |
| 0850 |
Goodwill |
Goodwill for Merge |
It also only happen on
consolidated reports, the value is zero in unconsolidated reports. |
| 0800 |
Total Other Assets |
Total Other Assets |
Other Assets
T0810 + T0820 + T0850 + T0890 |
| 0010 |
Total Assets |
Total Assets |
T101 + T301 + T401 + T801 |
| 1120 |
S-T Borrowing |
Short-term Borrowing |
It refers to the short-term
borrowing from Financial Institution, Affiliated Company, Associate,
Stockholder, or Employee, and
should be repaid in one year. |
| 1110 |
Bills Issued |
Bills Issued |
It means business issues
Commercial Bills or Bank Acceptance
from money market. |
| 1130 |
A/P & N/P |
Accounts & Notes
Payment |
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. |
| 1170 |
Accrued Expenses |
Accrued Expenses |
Include accrued
rent,interest,water & electricity
fees,properties tax, salaries
and so on. |
| 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. |
| 1190 |
Other Payable |
Other Payable |
It includes Dividend
Payable, Payable on Equipment (or Land), Bonuses Payable - Directors &
Supervisors, Income Payable |
| 1210 |
Accrued Income Tax |
Accrued Income Taxes |
Accrued Income Taxes. |
| 1220 |
Curr. of 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, Other Long-term Borrowings, and Other Long-term Payable. It
refers to the current portion of Long-term |
| 1230 |
Other Curr. Liab. |
Other Current Liability |
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. |
| 1100 |
Total Current Liab. |
Total Current Liabilities |
T1121 + T1111 + T1131 + T1171 + T1181 + T1191 +
T1211 + T1221 + T1231 |
| 1400 |
L-T Liabilities |
Long-Term Liabilitie |
It includes Long-term
Borrowings from Banks, Bonds & Convertible Bonds (Debentures),
Installment Payable, Other
Long-term Borrowings, and Other Long-term Payable. |
| 1490 |
Deferred Credit |
Deferred Credit Balances |
It includes Deferred
Assets, Deferred Revenue, Unrealized Gains from Related Company. |
| 1510 |
AccruedPensionPay |
Accrued Pension Payable |
It refers to the Reserve
Appropriated due to the company's pension rule |
| 1515 |
Deferred Tax |
Deferred Tax |
It refers to the
Amortization of Income Taxes for different
period. |
| 1555 |
Res.forLand Reval. |
Reserve for Land
Revaluation |
Reserve for Land
Revaluation |
| 1560 |
Other Special Res. |
Other Special Reserves |
It includes Reserve for
Foreign Currency Exchange Loss,
and other Operating Reserves. |
| 1520 |
Misc. L-T Liab. |
Misc. Long-Term Liability |
Including other Long-term
Liability, Deferred Credit,
Deferred Tax, Reserve for Pension and
Other Loss Reserve. |
| 1570 |
GW Credit Balances |
Goodwill Credit Balances |
It also only happen on
consolidated reports, the value is zero in unconsolidated reports. |
| 2900 |
Minority Equity |
Minority Equity |
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. |
| 1500 |
Total Other L-T Liab |
Total Other Long-Term
Liabilities |
T1491 + T1511 + T1516 + T1556 + T1561 + T1521 +
T1571 + T2901 |
| 1000 |
Total Liabilities |
Total Liabilities |
T1101 + T1401 + T1501 |
| 2110 |
Common Stocks |
Common Stocks |
It refers to the common
stock's capital of company |
| 2120 |
Preferred Stocks |
Preferred Stocks |
Dividend Paid before Common
Capital |
| 2200 |
Proceeds- New Issued |
Proceeds of New Shares
Issued |
Including Par value and
Excess value for New Right Issue, i.e. the cash received. |
| 2300 |
Res-Capital Increase |
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. |
| 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. |
| 2320 |
Legal Reserve |
Legal Reserve |
It refers to the
Appropriated Retained Earnings according
to Law. |
| 2330 |
Appropriated R/E |
Appropriated Retained
Earnings |
It refers to the
appropriated Retained Earnings according
to company articles, contracts, or special needs. |
| 2340 |
Unappropriated R/E |
Unappropriated Retained
Earning |
It refers to the protion of
a company's equity that repressents its cumulative net incomes, less
net losses and dividends. |
| 2350 |
Value Loss-L-T Inv. |
Valuation Loss on Long-Term
Investment |
It refers to the Unrealized
Gain or Loss in Revaluation
of Long-term Investment under the Lower
of Cost or Market Method. |
| 2360 |
Adjustment For FX |
Adjustment for FX Trade |
The cumulative adjustment
results from exchanging Foreign
Currency to local currency. |
| 2410 |
Capital Adjustments |
Capital Adjustments |
including discounts on
stocks issuance¡B pre-operating dividends¡Bconcideration for conversion
rights¡Bconcideration for stock warrant ¡Bunissued stock divedends¡Bgovernment
grants, customer's donation and other capital adjustments. |
| 2400 |
Treasury Stock |
Treasury Stock |
Corporation buy Back their
stocks by themeselves. The
code is the minus term of the
shareholers' equity. |
| 2000 |
Total Equity |
Total Stockholders' Equity |
SUM(T2111:T2401) |
| 0020 |
Total Liab. & Equity |
Total Liabilities &
Equity |
T1001 + T2001 |
| 3100 |
Net Sales |
Net Sales |
T3106 - T3131 |
| 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.. |
| 3295 |
Gross Profit |
Gross Profit |
T3101 - T3201 |
| 3296 |
Unearned-RelatedSale |
Unearned Income - Realated
Party Sales |
Unearned Income - Realated
Party Sales |
| 3300 |
Operating Expenses |
Operating Expenses |
Including Selling Expenses
except for Sales Taxes, Administrative Expenses , and Amortization of
Banks, etc.. |
| 3395 |
Operating Income |
Operating Income |
T3296 + T3297 - T3301 |
| 3410 |
Interest Income |
Interest Income |
Interest Income |
| 3430 |
Investment Income |
Investment Income |
It includes the Revenue
from Investment recognized under Equity Method, and the Cash Dividends
under Cost Method. |
| 3434 |
Gain-Disposal Inv. |
Gain on Disposal of
Investment |
Gain on Disposal of
Investment |
| 3436 |
Rev.-Loss on Inv. |
Reverse of Loss on Invest
Revaluation |
Reverse of Loss on Invest
Revaluation |
| 3440 |
Gain-Disposal FA |
Gain on Disposal of Fixed
Assets |
Gain on Disposal of Fixed
Assets |
| 3446 |
Rev-Loss on Invty. |
Reverse of Loss on
Inventory Revaluation |
Reverse of Loss on Inventry
Revaluation |
| 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. |
| 3489 |
OtrNon-Ope. Income |
Other Non-Operating Income |
A catch all field for the
rest of the items relating
Non-Operating Income which cannot fit into any of the specific fields
above. |
| 3400 |
Total Non-Ope.Income |
Total Non-Operating Income |
T3411 + T3431 + T3435 + T3437 + T3441 + T3447 +
T3461 + T3490 |
| 3510 |
Interest Expenses |
Interest Expenses |
Interest Expenses, exclude
Capitalized Interest Expenditure. |
| 3530 |
Investment Loss |
Investment Loss |
It includes the Loss from
Investment recognized under
Equity Method. |
| 3534 |
Loss-Disposal Inv. |
Loss on Disposal of
Investment |
Loss on Sale of Investment |
| 3536 |
Loss-Inv Revaluat |
Loss on Invest Revaluation |
Refers to the Unrealized
Losses from the Investments Under the Lower of Cost or Market
Method. |
| 3540 |
Loss-Disposal FA |
Loss on Disposal of Fixed
Assets |
Loss on Disposal of Fix
Assets |
| 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. |
| 3580 |
Value Loss-Invty |
Valuation Loss on
Inventories |
Loss on Revaluation |
| 3590 |
OtherNon-Ope..Exp. |
Other Non-Operating
Expenses |
Including Donated Expense,
Penalty Expense. |
| 3500 |
Total Non-Ope. Exp. |
Total Non-operating
Expenses |
T3511 + T3531 + T3535 + T3537 + T3541 + T3561 + T3581 +
T3591 |
| 3900 |
Pre-Tax Income |
Pre-Tax Income |
T3396 + T3401 - T3501 |
| 3910 |
Income Tax Expense |
Income Tax Expense |
Income Tax Expense |
| 3920 |
Ordinary Income |
Ordinary Income |
T3901 - T3911 |
| 3925 |
Discont'd Dpt. G/L |
Discontinued Departments |
It includes Operating Loss
before Suspending, and the
Gain/Loss from Suspending Department Disposal
(already deduct the income taxes and expense). |
| 3930 |
Extraordinary G/L |
Extraordinary Gain/Loss |
It includes the very
special case, and will not happen
frequently, as Earthquake Damage(already
deduct the income taxes and expense). |
| 3940 |
Cumulative Effects |
Cumulative Effects |
It refers to the
Accumulated Influence due from Accounting
Principle Change(already deduct the income taxes and expense). |
| 3950 |
Net Income |
Net Income |
T3921 + T3926 + T3931 + T3941 |
| 3960 |
Net Income for Minor |
Net Income for Minority |
It represents the portion
of the consolidated subsidiaries
for net income. It also only happen on consolidated reports, the value is
zero in unconsolidated
reports. |
| 3961 |
Reverse-Consolidate |
Reversal of Consolidated
Adjustment Credit |
It presents only in
consolidated reports, the value
is zero in unconsolidated reports. |
| 3963 |
Amort-Adj. Debit |
Amortization of the
Consolidated Adjustment Debit |
It presents only in
consolidated reports, the value
is zero in unconsolidated reports. |
| 3966 |
Gain-Equity Invest |
Gain on an Equity Method
Company's Investment |
It refers to the Investment
Gains recognized in Current
Year from long-term investment. |
| 3968 |
Loss-Equity Invest |
Loss on an Equity Method
Company's Investment |
It refers to the Investment
Loss recognized in Current Year from long-term investment. |
| 3970 |
Consolidated NI |
Consolidated Net Income |
T3951 - T3961 + T3962 - T3964 + T3967 - T3969 |
| 3990 |
Earning Per Share |
Earning Per Share |
It comes from the company's
Financial Statement directly,
but we choose dilution earnings per share
first. |
| 2115 |
Wght. Avg. Shares |
Weighted Average Shares |
T3970 ¡ÒT3990 |
| 2117 |
Preferred Stock-Div. |
Preferred Stock Dividend |
It refers to the part which
should be distributed to the
holders of Preferred Stock. |
| 4151 |
Cash Div. Per Share |
Cash Dividend Per Share |
The Cash Dividends per
share |
| 4161 |
Stock Div/Shr-Earn |
Stock Dividend Per Share -
Earning |
The Bonus Dividends per
share from Earning. |
| 4301 |
Stock Div-Cpl PerShr |
Stock Dividend Per Share -
Capital |
The Bonus Dividends per
share from Capital Surplus. |
| 7000 |
Income after tax |
Income after tax |
T3971 |
| 7215 |
Non-Cash Extra.Item |
Non-Cash Extraordinary |
It includes Discontinued
Departments items, Accounting
Principle Change Accumulated Influence
Value, and Extraordinary items in the Income Statement.
Sum(T3925+T3930+T3940) |
| 7211 |
Depreciation |
Depreciation |
It includes all
Depreciation Expenses in the current period, include Idle Asset
Depreciation. |
| 7212 |
Amortisation |
Amortisation |
It includes all
Amortisation Expenses of Deferred and
Intangible Assets. |
| 7213 |
Inv. Income-Equity |
Investment Income-Equity
Method |
It refers to the Investment
Gains recognized in Current
Year from long-term investment as Equity Method. |
| 7214 |
Inv. Loss-Equity |
Investment Loss-Equity
Method |
It refers to the Investment
Loss recognized in Current Year from long-term investment as Equity
Method. |
| 7333 |
Cash Div.-LT Inv. |
Cash Dividend from Equity
L-T Investment |
It refers to the Cash
Dividends Received from Long-term
Investment, evaluated by Equity Method. |
| 7216 |
S-T Inv.Disp.Loss |
S-T Investment Disposal
Loss (Gain) |
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. |
| 7220 |
FA Disposal Loss |
Fixed Assets Disposal Loss
(Gain) |
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 |
L-T Inv. Disp.Loss |
L-T Investment Disposal
Loss (Gain) |
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. |
| 7250 |
Prov(Reversal) Res |
Provision (Reversal) of
Reserve |
If it have positive
value,it means that company Provision
of Reserve, or not it means that company Reversal of Reserve. |
| 7273 |
Dec(Inc)-A/R |
Decrease (Increase) in
Accounts Receivable |
Decrease (Increase) in
Accounts Receivable |
| 7277 |
Dec(Inc)-Inventory |
Decrease (Increase) in
Inventories |
Decrease (Increase) in
Inventories |
| 7283 |
Inc(Dec)-A/P |
Increase (Decrease) in
Accounts Payables |
Increase (Decrease) in
Accounts Payables |
| 7299 |
OtherAdjust-Op. |
Misc. from Operating Action |
A catch all field for the
rest of the items relating to
operating activies which can not fit into any of the specific fields
above. |
| 7210 |
Cash Flow-Operating |
Cash Flow From Operating
Action |
SUM(T7001:T7300) |
| 7316 |
Sale(Pur.)S-T Inv. |
Sale (Purchase) of S-T
Investment |
Sale (Purchase) of
Short-Term Investment |
| 7335 |
Sale of L-T Inv. |
Proceeds from Disposal of
Investment |
It includes the proceeds
from disposal of long-term
investment and other long-term investment. |
| 7336 |
(Purchase)L-T Inv. |
Increase of L-T Investment |
It includes the
expenditures on long-term investment
and other long-term investment. |
| 7323 |
Sale of Fix Asset |
Proceeds from Disposal of
Fixed Assets |
Proceeds from Disposal of
Fixed Assets |
| 7324 |
(Purchase) of FA |
Purchase of Fixed Assets |
It includes the
expenditures on Fixed Assets and Idle Assets. |
| 7350 |
Cash For Mergin |
Cash Paid For Merging |
Cash Paid For Merging |
| 7399 |
Other Adjust-Inv. |
Misc. from Investment
Action |
All other cash flow arising
from investing activies other than those already reported in the
above specific categories. |
| 7300 |
Cash Flow-Inv. |
Cash Flow from Investment
Action |
SUM(T7317:T7400) |
| 7445 |
Proceed fmNewIssue |
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. |
| 7611 |
Dividend Paid |
Dividend Paid |
Dividend Paid |
| 7612 |
Dir. & Emp.Bonus |
Bonus Paid |
Bouns Paid |
| 7410 |
Inc(Dec)-S-T Debt |
Lending (Repayment) of S-T
Debt |
It refers to the Net Value
of Short-term Borrowing Increase(Decrease), if it is negative, that means
Decrease of Short-term Borrowing. |
| 7420 |
Inc(Dec) L-T Debt |
Lending (Repayment) of L-T
Debt |
It refers to the Net Value
of Long-term Borrowing Increase(Decrease),
if it is negative, that means Decrease
of Long-term Borrowing. |
| 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. |
| 7446 |
Dec/Inc-TreasureSt |
Decr(Incr)-Treasure Stocks |
The value from disposal of
Treasury Stock or Purchase of Treasury Stock. If the value is
negative, it means that purchase of Treasury Stock. |
| 7499 |
Oth.Adjust-Finance |
Misc. from Financing Action |
All other cash flow arising
from financing activies other than those already reported in the
above specific categories. |
| 7400 |
Cash Flow-Financing |
Cash Flow from Financing
Action |
SUM(T7411:T7500) |
| 7700 |
Exchange Influence |
Influence from Exchange |
It refers to the Foreign
Currency Exchange Influence in Current Period. |
| 7750 |
Others |
Others |
Others |
| 7800 |
Change in Cash Flow |
Change in Cash Flow |
T7211 +T7301 +T7401 +T7701 +T7751 |
| 7910 |
Cash Equiv.-Begin |
Cash & Cash Equivalent
- Beginning |
It comes from the company's
Financial Statement directly. |
| 7915 |
Remainder From Merge |
Remainders From Merging |
Remainders From Merging |
| 7920 |
Cash Equiv.-End |
Cash & Cash Equivalent
- Ending |
It comes from the company's
Financial Statement directly.
T7800 +T7910 +T7915 |
| 7710 |
Interest Paid |
Interest Paid |
It refers to the Actual
Paid Interest Expense in Current Period. |
| 7720 |
Income Tax Paid |
Income Tax Paid |
It refers to the Actual
Paid Income Taxes in Current Period. |
| 0121 |
S-T Inv.-Equity Sec. |
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. |
| 0126 |
Allow S-T Inv. Loss |
Allowance for Short-Term
Investment Loss |
Allowance for Short-Term
Investment Loss |
| 0136 |
Allowance-- AR & NR |
Allowance for Doubtful
Account - AR & NR |
Allowance for Doubtful
Account - AR & NR |
| 0137 |
N/R Discounted |
Notes Receivable Discounted |
Notes Receivable Discounted |
| 0138 |
Defer-Install. Sale |
Deferred Income on
Installment Sales |
Deferred Income on
Installment Sales |
| 1666 |
Allow.-Other Recvbl. |
Allowance for Doubtful
Accounts - Other Receivable |
Allowance for Doubtful
Accounts - Other Receivable |
| 0171 |
Raw Materials,Supply |
Raw Materials &
Supplies |
Raw Materials and Supplies
acquired by a manufacturer for use in production process.
It excludes Raw Materials and Supplies in Transit. |
| 0172 |
Work in Process |
Semi-Finished Goods |
Inventory of a manufacturer
that is partly processed and requires further work before it can
be sold. |
| 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. |
| 0174 |
Other Inventories |
Other Inventories |
It includes Inventory in
Transit, Consignment-out, Processed Goods-out, Scrap Materials, and so on. |
| 0175 |
Allow.-Invty. Value |
Allowance for Inventory
Valuation Loss |
The cost method is adopted
to value inventories (note)
The Default of this account is negative. |
| 0176 |
Variance Allocation |
Variance Allocation |
It means the difference
between actuarial cost and budgeted cost for inventory. |
| 0177 |
Inventory - Land |
Inventory - Land |
It is a specific account to
construction industry. The land will be use for construction. |
| 0178 |
Invty-Construction |
Inventory - Construction |
It is a specific account to
construction industry, including land and buildings in progress. |
| 0179 |
Inventory - Building |
Inventory - Building for
Sale |
It is a specific account to
construction industry, including finished buildings for sale. |
| 0301 |
L-T Inv-Equity Sec. |
Investments in Security |
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 |
L-T Inv-Fixed Income |
Investments in Bonds |
It includes Corporation
Bonds, Time Deposit Certificates,
Government Bonds, and so on. |
| 0303 |
L-T Inv-Fund |
Investments in Fund |
It refers to the
appropriated for special purposes such as Sinking Funds and Plant
Expansion Funds. |
| 0304 |
L-T Inv-Real Estate |
Other Investments |
It includes Land or Real
Estate for future operation and so on. |
| 0306 |
Allow.-L-T Inv. |
Allowance for Investments
Valuation Loss |
Please refer to T2350. |
| 0307 |
L-T Inv-FX Adjust. |
Adjustment for Foreign
Exchange |
Please refer to T2360. |
| 0425 |
Reval.-Building |
Revaluation - Building |
Revaluation from Building |
| 0435 |
Reval.-Equipment |
Revaluation - Equipment |
Revaluation from Equipment |
| 0465 |
Reval.-Other FA |
Revaluation - Other Fixed
Assets |
Revaluation from Other
Fixed Assets |
| 0415 |
Reval.-Land |
Revaluation - Land |
It refers to the Increment
of Revaluation of Land. |
| 0426 |
Acc. Depre.-Building |
Accumulated Depreciation -
Building |
Accumulated Depreciation
from Building |
| 0436 |
Acc. Depre.-Equip. |
Accumulated Depreciation -
Equipment |
Accumulated Depreciation
from Equipment |
| 0466 |
Acc. Depre.-Other FA |
Accumulated Depreciation -
Other Depreciable Assets |
Accumulated Depreciation -
Other Depreciable Assets |
| 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. |
| 0891 |
L-T Loan To Others |
L-T Loan to Others |
Long-Term Loan to
employees, stockholders, others |
| 0892 |
Other Misc. Inv. |
Other Misc. Investment |
Include Idle ,Rented,
Nonoperating Assets, Pledged Properties, Takeover. |
| 0898 |
Recvbl-Overdue Gross |
Receivable-Overdue(Gross) |
Receivable-Overdue(Gross) |
| 0836 |
Allowance-Overdue |
Allowance for Doubtful
Accounts - Overdue Receivable |
Allowance for Doubtful
Accounts - Overdue Receivable |
| 0893 |
Receivable - Overdue |
Receivable - Overdue |
Net receivable overdue |
| 0129 |
Pledged Deposit S-T |
Pledged Deposit in
Short-Term Investment |
Pledged Deposit in
Short-Term Investment |
| 0199 |
Pledged Deposit OCA |
Pledged Deposit in Other
Current Assets |
Pledged Deposit in Other
Current Assets |
| 0309 |
DepositedPledged-L-T |
Time Deposited Pledged for
Long-Term Investment |
Time Deposited Pledged for
Long-Term Investment |
| 0899 |
PledgedDeposit-O-NCA |
Time Deposit Pledged for
Other Non-Current Assets |
Time Deposit Pledged for
Other Non-Current Assets |
| 1122 |
Borrow Fm Non-Fin. |
Borrowing from
Non-Financial Institutions |
It includes Short-term
Borrowings not from financial institute, like employee, related party
, affiliated company. |
| 1410 |
Long-term Borrowings |
Long-Term Borrowings |
It refers to the long-term
borrowings from financial institutions. It includes the current
portion. |
| 1420 |
Bonds & Convertible |
Bonds & Convertible |
It includes Bonds &
Convertible,include Common Company Bonds, Convertible Bonds and foregin
Bonds , etc.. |
| 1430 |
Installment Payable |
Installment Payable |
It includes Obligation
under Capital Leases and Installment
Payable on Machinery. It includes the
current portion. |
| 1440 |
Other L-T Borrowing |
Other Long-Term Borrowing |
Long-Term Borrowing from
nonfinancial institutions |
| 1450 |
Other L-T Tariff pay |
Other Long-Term Tariff
Payable |
Other Long-Term Payable
without interest |
| 1460 |
LT Debt Pay-Next YR |
Long Term Debt Payment-Next
Year |
Long-Tern Loan Next Year
Expiration |
| 1461 |
LT Debt-Pay Next 2YR |
Lont Term Debt Payment-
Next 2 Year |
Long-Tern Loan Next 2 Year
Expiration |
| 1462 |
LT Debt Pay-Next 3YR |
Long Term Debt Payment-
Next 3 Year |
Long-Tern Loan Next 3 Year
Expiration |
| 1463 |
LT Debt Pay-Next 4YR |
Long Term Debt Payment-Next
4 Year |
Long-Tern Loan Next 4 Year
Expiration |
| 1464 |
LT Debt Pay-Next 5YR |
Long Term Debt Payment-Next
5 Year |
Long-Tern Loan Next 5 Year
Expiration |
| 1465 |
LT Debt Pay-Next 6YR |
Long Term Debt Payment-Next
6 Year |
Long-Tern Loan Next 6 Year
Expiration |
| 1466 |
LT Debt Pay-Next 7YR |
Long Term Debt Payment-Next
7 Year |
Long-Tern Loan Next 7 Year
Expiration |
| 1467 |
LT Debt Pay-Next 8YR |
Long Term Debt Payment-Next
8 Year |
Long-Tern Loan Next 8 Year
Expiration |
| 1468 |
LT Debt Pay-Next 9YR |
Long Term Debt-Next 9 Year |
Long-Tern Loan Next 9 Year
Expiration |
| 1469 |
LT Debt P-After 10Y |
Long Term Debt
Payment-After 10 Year |
Long-Tern Loan After 10
Year Expiration |
| 2132 |
Issued Common Shares |
Issued Common Shares
(Thousand Shares) |
Issued Common Shares
(Thousand Shares) |
| 2133 |
Issued Pre. Shares |
Issued Preference Shares
(Thousand Shares) |
Issued Preference Shares
(Thousand Shares) |
| 2311 |
Add. Paid In Capital |
Additional Paid In Capital |
Additional Paid In Capital |
| 2312 |
Res.-Revalation FA |
Capital Reserve for
Revaluation of Fix Assets |
Capital Reserve for
Revaluation of Fix Assets |
| 2313 |
Res.-Disp. FA Gain |
Capital Reserve From Gain
on Disposal Fixed Assets |
Capital Reserve From Gain
on Disposal Fixed Assets |
| 2314 |
Reserve-L-T Inv. |
Capital Reserve From
Long-term Investment |
Capital Reserve From
Long-term Investment |
| 2315 |
Reserve-Donation |
Captial Surplus From
Donation |
Captial Surplus From
Donation |
| 2317 |
Res.-Teasury Stock |
Capital Reserve From
Teasury Stock Trade |
The shares that have been
issued and now hold by company. |
| 2316 |
Reserve-Other |
Other Capital Reserve |
Other Capital Reserve |
Software Guide 2003