Software Guide 2003

 

ACCOUNT DEFINITIONS - Thailand Industrial Format

 
Code Abbreviation Account Name Definition
1130 A/P & 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.
1131 A/P& N/P-Related Par Accounts & Notes Payable to Related Parties It results from related parties and is a portion of T1130, Accounts & Notes Payable.
0130 A/R & 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.
0131 A/R& N/R-Related Par Accounts & Notes Receivable From Related Parties It results from related parties and is a portion of T0130, Accounts & Notes Receivable.
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 T1210).
0426 Accu.Depre.-building Accumucated Depreciation-building Please refer to T0486.
0436 Accu.Depre.-equip. Accumucated Depreciation-equipment Please refer to T0486. Equipment.
0466 Accu.Depre.Other Ass Accumucated Depreciation-other Depreciable Assets Please refer to T0486.
0486 Accumulated Deprec. Accumulated Depreciation It includes Accumulated Depreciation - Building, Accumulated Depreciation - Equipment, Accumulated  Depreciation - Other depreciable assets, and so on
7499 Adj.--Financing Adjustments--Financing All other cash flow arising from financing activies other than those already reported in the  above specific categories.
2360 Adj.-Foreign Exch. Adjustment For Foreign Exchange The cumulative adjustment results from exchanging  Foreign Currency to local currency.
7399 Adj.--Investing Adjustments--Investing All other cash flow arising from investing activies other than those already reported in the  above specific categories.
7299 Adj.--Operating Adjustments-Operating 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.
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 Allowance for Doubtful Account - AR & NR Exclude allowance for Sales returns.
0306 Allow.-Invest.Loss Allowance For Investment Loss Please refer to T2350.
1666 Allow.-Otehr Rece. Allowance For Doubtful Accounts--other Receivable Allowance for Doubtful Accounts - Other Receivable
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 Amortization Amortization It includes all Amortization Expenses of deferred  assets.
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
7441 Borrowing:L/T Debt Borrowings:Long-Term Debt It refers to the Increase of Long-term Borrowing 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 Including the Building Cost and the Capitalization of Interest for Loan and Related Expense and Foreign Exchange Gain/Loss.
1213 Bus. Taxes Payable Business Taxes Payable The companies which circulates its merchandise or  manages services inside the country according to the Value of the merchandise in circulation or the Service Revenues.
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.
7910 Cash at Beginning Cash at Beginning of Year It refers to Last Period's T0112.
7920 Cash at End of Year Cash at End of Year It refers to This Period's T0112.
4151 Cash Div.Per Share Cash Dividend Per Share The Cash Dividends per share
0115 Cash Equivalent Cash Equivalent TEJ reserve for the Cash Equivalent.
7400 Cash Flow-Financing Cash Flow from Financing Activities   T7410 + T7420 + T7441 + T7442 + T7443 + T7444  + T7445 + T7610 + T7499
7300 Cash Flow-Investment Cash Flow from Investment Activities   T7316 + T7320 + T7323 + T7324 + T7330 + T7335  + T7336 + T7399
7210 Cash Flow-Operation Cash Flow from Operation Activities   SUM ( T7000:T7299 )
7915 Cash Of Merged Co. Cash  Of  Merged Company  
2110 Common Stock Common Stock It refers to the legal capital of company.
3970 Consol. Net Income Consolidated Net Income  T3950 + T3960
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.
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..
3940 Cumulative Effects Cumulative Effects It refers to the Accumulated Influence due from  Accounting Principle Change(already deduct the income taxes and expense).
7000 Curr. Period N/I Current Period Net Income   T3970
4000 Current Net Income Current Net Income   T3970
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.
7277 Dec.(Inc.)-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.  items and so on.
1490 Deferred Credit Deferred Credit It includes Deferred Assets, Deferred Revenue, Unrealized Gains from Related Company.
1515 Deferred Tax Deferred Tax It refers to the Amortization of Income Taxes for  different period.
3925 Department Gain/Loss Discontinued Departments Gain/Loss It includes Operating Loss before Suspending, and  the Gain/Loss from Suspending Department Disposal  (already deduct the income taxes and expense), and other items.
7218 Depre.& Amort. Depreciation & Amortisation It includes all Depreciation Exp. & Amortisation Exp. in the current period. Then T7211 and T7212 show N/A.
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.
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 T3111.
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 T3111.
7323 Disposal of Assets Proceeds From Disposal of Fixed Assets Proceeds from Disposal of Fixed Assets
7335 Disposal of Inv. Proceeds From Disposal of Investment It includes the proceeds from disposal of  long-term investment and other long-term investment.
4301 Div.Per S- Capital Stock Dividend Per Share - Capital The Bonus Dividends per share from Capital Surplus
4161 Div.Per S- Earning Stock Dividend Per Share - Earning The Bonus Dividends per share from Earning.
7610 Dividend Paid Dividend Paid It includes the Cash Dividends Paid in Current Period, and the Bonus to Directors vs Supervisors, but not include the Stock Dividends.
7333 Dividend Revenue Cash Dividend from Equitx L-T Investment It refers to the Cash Dividends Received from  Long-term Investment, evaluated by Equity Method.
4125 Dividends-After Dividends After Period Dividends distributed after period, including Cash Dividends and Stock Dividends.
3990 Earning Per Share Earning 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.
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.
7700 Exchange Influence Effects of Changes in Foreign Exchange Rates It refers to the Foreign Currency Exchange Influence in Current Period.
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 Expense,Cost-Related Expense & Cost - Realated Party Sales It results from related parties and is a portion of T3300, 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.
3440 Gain-Disposal Ass. Gain On Disposal of Fixed Assets Gains from Fixed assets and Idle Assets Disposal,  includes Fixed Assets in Suspense.(See T0470)
3435 Gain-Disposal 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   (T3100-T3200)
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.(Dec.)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. T7441 - T7442
7410 Inc.(Dec.)S-T Loan Increase(Repayment) of Short Trem 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 Expense Income Tax Expense Current & Deffered Income Tax Expense
7720 Income Tax Paid Income Tax Paid It refers to the Actual Paid Income Taxes in Current Period.
1214 Income Taxes Payable Income Taxes Payable It refers to the balance of Income Taxes (See  T3910) which has not been paid on the end of period.
7336 Increase of Inv. Increase of Investment It includes the expenditures on long-term  investment and other long-term investment.
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 Assets Intangible Assets - Use of Land Right Including the Right of Usage of the Land and Buildings.(See T0410)
3511 Interest Exp.-Relate 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.
7710 Interest Paid Interest Paid It refers to the Actual Paid Interest Expense in Current Period.
3411 Interest-related Par 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.
4045 Interim Dividends Interim Dividends Dividends distributed in interim, including Cash Dividends and Stock Dividends.
7213 Inv. Income-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 Investment Loss-equity Method It refers to the Investment Loss recognized in Current Year from long-term investment as Equity Method.
0179 Inv.-buildingForSale Inventory-building For Sale It is a specific account to construction industry, including finished buildings for sale.
0178 Inv.-constru.in Pro. Inventory-construction in Process It is a specific account to construction industry, including land and buildings in progress.
0170 Inventories Inventories   SUM (T0171+T0172+T0173+T0174+T0176+T0177+T0178+T 0179), It includes Raw Materials & Supplies,Semi-f inished Goods & Work in Process, Merchandise & Fin ished Goods, Land & Building of Construction indus try. (T0177,T0178,T0179) is included for construct
0177 Inventory-land Inventory-land It is a specific account to construction industry. The land will be use for construction.
0301 Invest.in Securities Investments 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.
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.
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 issured the number of common shares.
2133 Issued Pre. Share Issued Preference Shares (Thousand Shares) The company issured the number of prefer shares.
7220 L/G on F.A. Loss(Gain) on Fixed Assets It refers to the Net Loss from Fixed Assets  Disposal, please note this item is default for negative, if it have positive value, it means  that company have Loss.(Include Intangible Assets  & other Long-Term Asset)
7230 L/G 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.
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.
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  revaluation.
0304 Land-Other Invest. Land And Other Investments It includes Land or Real Estate for future operation (It can also be included in T0892),  Funds Appropriated to Subsidiary, and so on.
2320 Legal Reserve Legal Reserve It refers to the Appropriated Retained Earnings  according to Law.
0020 Lib.& Equity Total Liabilities & Stockholders' Equity   (T1000+T2000)
0161 Loan-Related Parties Loan to Related Parties It includes the amount loaned to related individuals and excludes the amount loaned to  related financial institutions.
1121 Loan-Related Parties Loan From Related Parties It includes the amount borrowed from related party
0165 Loans to Others 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. But it excludes Advances Receivable from Employees.
0300 Long-term Investment Long-term Investment T301 + T302 + T303 + T304 + T306 + T307  It includes Securities, Bonds, Funds, Land, Funds  Appropriated to SecondaY 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.
2350 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.
3540 Loss-Disposal Ass. Loss On Disposal of Fixed Assets Loss from Fixed assets and Idle Assets Disposal, includes Fixed Assets in Suspense.(See T0470)
3535 Loss-Disposal Inv. Loss on Disposal of Investment It includes the Loss for Selling the Long or Short Term Investment.
3580 Loss-Reval.of Ass. Loss On Revaluation of Assets Loss on Revaluation
0430 Machinery & Equip. Machinery & Equipment The cost of Machinery and equipment.
0122 Marketable Sec. Marketable Securities Include security, bonds, and other marketable  securities
2900 Minority Equity Minority Equity It represents the portion of the consolidated  subsidiaries for net income. It is only in consolidated report.
1520 Misc. L-T Liab. 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 T1100 and T1400.
1570 Negative Goodwill Negative Goodwill It also only happen on consolidated reports, the value is zero in unconsolidated reports.
3950 Net Income Net Income  T3920 + T3925 + T3930 + T3940
3960 Net Income for Minor Net Income for Minority It represents the portion of the consolidated  subsidiaries for net income. It is only in consolidated report. TEJ reserve this account now.
7800 Net Increase in Cash Net Increase in Cash   T7210 + T7300 + T7400 + T7700
3100 Net Sales Net Sales  T3105 - T3130
2116 No. of Weighted Ave. No. of Weighted Ave. The weighted average share is from financial report
7215 Non-cash Ext. Item Non-cash Extraordinary Item Extraordinary items refers to the Income Statement
0890 Non-current Assets Other Non-current Assets It includes Long-term Loans to Others, Long-term Accounts Receivable, Fixed Asset in Suspense, Gain or Loss in Suspense on Fixed Assets, Deferred Gain or Loss on Foreign Exchange, Receivable - Overdue  Accounts, Temporary Debit, Guarantee Deposits and  Margins Paid, Idle Assets, Pledged Properties  Takeover, and so on.
3401 Non-oper.Related Par 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.
3500 Non-operating Exp. Non-operating Expenses Prior Period Loss, Loss on Disposal of Fixed Assets, Other Non-Operating Expenses, etc..  T3510 + T3530 + T3535 + T3540 + T3560 + T3580  + T3590
3400 Non-operating Income Non-operating Income Including Revenues from Prior Period Income, Gain  on Disposal of Fixed Assets, Other Non-Operating I ncomes, etc..  T3410 + T3430 + T3435 + T3440 + T3460 + T3490
3300 Operating Expenses Operating Expenses Including Selling Expenses except for Sales Taxes, Administrative Expenses , and Amortization of  Research & Development Expenditures.
3395 Operating Income Operating Income   T3295 - T3300
3333 Operating Taxes Operating Taxes & Surcharge Including Product Tax, Value-added Tax, Operating  Tax, City Construction Tax, Resource Tax and Education-added Tax.(See T1212 to T1219)
3920 Ordinary Income Ordinary Income  T3900 - T3910
4170 Other Adjust-After Other Adjustments After Period It includes all changes in Retained Earnings in  interim but not include in T4110, T4120, T4170
4050 Other Adjust-Interm Other Adjustments It includes all changes in Retained Earnings in  interim but not include in T4020, T4030, T4040 and T4045.
0190 Other Current Ass. 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 and so on.
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 T0180) and Consignment-in.
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.
1450 Other L/T Payable Other Long-term Payable It refers to Accrued Tariff Taxes, including the current portion.
1500 Other L-T Liab. Total Other Long-term Liabilities   SUM(T1490:T2900)
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.
3490 Other Nonoper.Inc. Other Non-operating Income Including Donated Revenue, Penalty Revenue.
1190 Other Payable Other Payable It includes Dividend Payable, Payable on Equipment (or Land), Bonuses Payable - Directors & Supervisors, Income Payable <Note>. It excludes  Collective Welfare Fund, Staffs Bonus (See T1125), 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.
1219 Other Taxes Payable Other Taxes Payable It includes Payable on Income, Payable on Other, Resources Taxes Payable, Tariff Payable, Use of  Land Taxes Payable , Use of Vehicles Taxes Payable , Payable on Additional Expresses of Education,  Preservation & Development of City Taxes Payable,  and Stamp Taxes Payable.
3590 OtherNon-Oper.Exp. Other Non-operating Expenses Including Donated Expense, Penalty Expense.
7750 Others Others  
7510 Pension Paid Pension Benefit Paid It refers to the Value that Paid for Pension.
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, Other Long-term Borrowings, and Other Long-term Payable.
2117 Prefer Dividend-Cur. Preferred Stock Dividends It refers to the part which should be distributed  to the holders of Preferred Stock.
2120 Preferred Stock Preferred Stock Issued & Paid-Up Share Capital - Prefer Stocks still have issue Prefer Stock, other company had already convert their Prefer Stock to Common Stock
2311 Premium on Stk Surpl Premium on Stock Surplus Premium on Share Capital
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. 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.
3900 Pre-tax Income Pre-tax Income  T3395 + T3400 - T3500
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
7445 Proceed-Cap.Incre. 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 Issue Proceeds of New Share Issues Including Par value and Excess value for New Right Issue, i.e. the cash received.
1215 Property Tax Payable Properties Tax Payable Including Property Tax, Housing Tax, Land Tax.
7250 Prov.(Rev)of Reser Provision(Reversal) of 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 Pension Provision of Pension Reserve It refers to the Reserve Appropriated for Pension, if it is negative, that means Reversal of Reserve.
3201 Purch.-Related Party Purchases From Related Parties It results from related parties and is a portion of T3200, Cost of goods sold.
7324 Purchase of Assets Purchase of Fixed Assets It includes the expenditures on Fixed Assets and Idle Assets.
0171 Raw Materials Raw Materials & Supplies It excludes Raw Materials and Supplies in Transit.
4200 Re. Earn.ToNext Year Retained Earnings to Next Year   T4100 + T4110 + T4120 + T4125 + T4170  (T4010 of next period)
4010 Re.Earn.-Last Year Retained Earnings From Last Year   T4200 of last period
0893 Rece.-overdueAccount Receivables-overdue Account Net receivable overdue
7442 Repayment:L/T Debt Repayments:Long-Term Debt It refers to the Decrease of Long-term Borrowing in Current Period.
2300 Res.Capital Incre. 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.
2313 Res.-Disp. FA Gain Capital Reserve From Gain on Disposal Fixed Assets Capital Reserve From Gain on Disposal Fixed Assets
2312 Res.-Revalation FA Capital Reserve for Revaluation of Fix Assets Any excess in the carrying value over cost at the  date of change is carried as inv. securities reser ve.
2317 Res.-Teasury Stock Capital Reserve From Teasury Stock Trade The shares that have been issued and now hold by company.
1510 Reser. for Pension Reserve for Pension It refers to the Reserve Appropriated due to the company's pension rule
0307 Reserve For Overseas Reserve For Overseas Investment Foreign Exchange Losses Please refer to T2360.
2315 Reserve-Donation Captial Surplus From Donation Captial Surplus From Donation
0487 Reserve-Fixed Assets Reserve For Fixed Assets Loss It is a discount account to Fixed Assets.
2314 Reserve-L-T Inv. Capital Reserve From Long-term Investment Capital Reserve From Long-term Investment
2316 Reserve-Other Other Capital Reserve Other Capital Reserve (include warrants)
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. 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 T0485.
0435 Revalu.- Equipment Revaluation - Equipment It refers to the Increment of Revaluation of Equipment.  It is detail of T0485.
0465 Revalu.- Fixed Asset Revaluation - Other Fixed Assets It refers to the Increment of Revaluation of Other Equipment.  It is detail of T0485.
0415 Revaluation - Land Revaluation - Land It refers to the Increment of Revaluation of Land. It is detail of T0485.
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,Int Reversal of Reserves It is the Reversal of Capital Surplus, Legal Reserve, or Special Reserve which had  appropriated in interim.
0121 S/T Invest.Securitie 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.
7320 Sale(Pur.) of FA 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, T7323 - T7324
7330 Sale(Pur.)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.  T7335 - T7336
7316 Sale(Pur.)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 T3105.
3111 Sales- Related Party Sales to Related Parties It results from related parties and is a portion of T3110, Gross Sales.
2330 Special Reserve Special Reserve It refers to the appropriated Retained Earnings  according to company articles, contracts, or special needs.
1560 Special Reserves Other Special Reserves It includes Reserve for Foreign Currency Exchange  Loss, and other Operating Reserves.
1120 S-T 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.
0123 S-T Inv. debt S-T Investment in debt securities Short-term investments in debt securities (Bonds,  debentures)
0124 S-T Inv.in deposits S-T Investment in fixed deposits S-T Investment in fixed deposits
0128 S-T Investment-Other S-T Investment-Others Other short-term investments that exclude from the above S/T investments.
4300 Stock Div-Cpl P/S Reversal of Capital Reserves Capital Reserves Transfers to Capital.
2000 Stockholders' Equity Total Stockholders' Equity   SUM(T2110:T2400)
1210 Taxes Payable Taxes Payable Accrued Income Taxes.  Payable, Payable on Income (See T1190), Payable on Others, Taxes be Paid.
0010 Total Assets Total Assets SUM ( T0100 + T0300+ T0400 + T0800 + T0490 + T0800 + T0820 )
0100 Total Current Assets Total Current Assets SUM( T112 + T122 + T130 + T160 + T165  + T170 + T180 + T190  )
1100 Total Current Lib. Total Current Liabilities  T1130 + T1120 + T1110 + T1170 + T1180 + T1190  + T1210 + T1220 + T1230
0400 Total Fixed Assets Total Fixed Assets T410 + T420 + T430 + T460 + T485 - T486  - T487 + T490
1000 Total Liabilities Total Liabilities  T1100 + T1400 + T1500
0800 Total Other Assets Total Other Assets Other Assets
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,Interm Transfer to Reserves It includes the Appropriate of Capital Surplus,  Legal Reserve, or Special Reserve in interim.
2400 Treasury Stocks Treasury Stocks Corporation buy Back their stocks by themeselves.  The code is the minus term  of the shareholers'  equity.
4100 Unappro. R.E.-LY Unappropriated Retained Earnings SUM(T4000..T4050)  T2340
2340 Unappropriated R/E Unappropriated Retained Earnings (B/S) It refers to the Accumulated Earnings which have not been distributed yet or Accumulated Deficit.
1212 V.AddedTaxes Payable Value Added Taxes Payable These companies which produce, or import taxable products inside the country according to the Value added of the products in the producing process.  It  refers to the balance of Value Added Taxes which has not been paid on the end of period.
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.

 

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