Software Guide 2003

 

ACCOUNT DEFINITIONS - TW Industrial Format

Code Abbreviation Account Name Definition
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.
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.<Note> <Note> Due or Advance to joint company: The  Account Receivable from Agency selling.
1532 Acc. Benef. Oblig. Accumulated Benefit Obligation (ABO) Accumulated Benefit Obligation (ABO)
0426 Acc. Depr.-Building Accumulated Depreciation - Building  
0436 Acc. Depr.-Equip. Accumulated Depreciation - Equipment It refers to the Accumulated Depreciation or Equipment.
0466 Acc. Depr.-Other FA Accumulated Depreciation - Other Depreciable Assets  
1540 Accr.PensionCost-Cur Accrued Pension Cost -Current  
1170 Accrued Expenses Accrued Expenses Include accrued rent,interest,water & electricity  fees,properties tax, salaries  and so on.
1210 Accrued Income Tax Accrued Income Taxes Accrued Income Taxes.
1510 AccruedPensionPay Accrued Pension Payable It refers to the Reserve Appropriated due to the company's pension rule.
0486 Accum. Depreciat. Accumulated Depreciation Depreciation - Building, Accumulated Depreciation  - Equipment, Accumulated Depreciation - Other  depreciable assets, and so on.(OLD TEJ CODE)
1533 Add. Benef.-Future Additional Benefits Based on Future Salaries Additional Benefits Based on Future Salaries
0811 Adj. to Min.Liab. Adjustment Required to Reflect Minimum Liability Adjustment Required to Reflect Minimum Liability
2360 Adjustment For FX Adjustment for FX Trade The cumulative adjustment results from exchanging  Foreign Currency to local currency.
1180 Advances-Customers Advances from Customers It means that company have received benefits or  money but have not offered merchandise or labor  which should be offered in a year. For instance, Advance of Merchandise (or Labor) from Customers.
0175 Allow.-Invent. Valu. Allowance for Inventory Valuation Loss  
7212 Amortization Amortization It includes all Amortization Expenses of deferred  assets.
1544 Amortization-Oblig. Amortization-Obligation Amortization-Obligation,Amort. of Prior Service Cost plus Amort. of Net Transition Obligation
2330 Appropriated R/E Appropriated Retained Earnings It refers to the appropriated Retained Earnings  according to company articles, contracts, or special needs.
0136 Bad Debt All.-AR,NR Allowance for Doubtful Account - AR & NR Allowance for Doubtful Account - AR & NR Exclude allowance for Sales returns
1666 Bad Debt All.-Other Allowance for Doubtful Accounts - Other Receivable  
0836 Bad Debt All.Overdue Allowance for Doubtful Accounts - Overdue Receivable Allowance for Doubtful Accounts - Overdue  Receivable
1110 Bills Issued Bills Issued It means business issues Commercial Bills or Bank  Acceptance from money market.
1420 Bonds & C.B. Bonds & Convertible Bonds & Convertible,include Common Company Bonds ,Convertible Bonds and foregin Bonds
7443 Bonds Issued Bonds Issued  
7444 Bonds Redeemed Bonds Redeemed  
3965 Bonus from Subsidiar Bonus from Subsidiary  
1122 Borrow Fm Non-Finan. Borrowing from Non-Financial Institutions It includes Short-term Borrowings not from financial institute, like employee, related party  , affiliated company.
0420 Build. & Constru. Buildings & Constructions Buildings & Structures
2310 Capital Reserve Capital Reserve It includes Premium on New Right Issue, Increment  from Revaluation of Fixed Assets, Donated Assets,  and Reduction & Exemption of Two Funds.
7020 Capitalized Interest Capitalized Interest Expenditure It includes the Capitalization of Interest from  Loan for Fixed Assets, Land and Housing &  Construction in Long-term Investment.
0112 Cash & Equivalent Cash on Hand & Cash Equivalent Include the cash on hand, foreign currency on  hand, deposit on bank, and foreign currency  equivalent.  First letter of the code 'T':This  Period 'B':Begin of the fincial Year
4151 Cash Div. Per Share Cash Dividend Per Share  
7333 Cash Div.-LTInvest Cash Dividend from Equity L-T Investment It refers to the Cash Dividends Received from  Long-term Investment, evaluated by Equity Method.
7910 Cash Equiv.-Beg Cash & Cash Equivalent - Beginning  B0110 +B0115
7920 Cash Equiv.-End Cash & Cash Equivalent - Ending  T0110 +T0115
7400 Cash Flow-Financing Cash Flow from Financing Action  Sum(T7410+T7420+T7443+T7444+T7445+T7610).
7300 Cash Flow-Inv. Cash Flow from Investment Action  Sum(T7316+T7320+T7323+T7324+T7330+T7336).
7210 Cash Flow-Operating Cash Flow From Operating Action  
7350 Cash For Mergin Cash Paid For Merging  
7209 CFO-Exculde.S-T Inv. Cash Folw Form Operating- Exclude (Inc.) Dec. S-T Investment  
7800 Change in Cash Flow Change in Cash Flow  T7210 +T7300 +T7400 +T7700
2111 Common Stock Shares Common Stock Shares  Common Stocks/ Face Value  The law orders that a par of common shares face value is NT10 in Taiwan.
2110 Common Stocks Common Stocks It refers to the legal capital of company.
0490 Construct.-Progre. Construction in Progress  
1416 Convertible Bonds Convertible Bonds  
3200 Cost Of Goods Sold Cost of Goods Sold  
3940 Cumulative Effects Cumulative Effects It refers to the Accumulated Influence due from  Accounting Principle Change(already deduct the income taxes and expense).
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.
1521 Date of Tax1 Date of Tax1  
7273 Dec(Inc)-A/R Decrease (Increase) in Accounts Receivable  B0130 -T0130
7277 Dec(Inc)-Inventy Decrease (Increase) in Inventories  B0170 -T0170
7446 Dec/Inc-TreasureSt Decr(Incr)-Treasure Stocks  
0138 Defer-Install. Sale Deferred Income on Installment Sales  
0810 Deferred Assets Deferred Assets It includes Long-term Prepaid Expenses, Long-term  Prepayments, Organization Cost, Deferred credit  items and so on.
1490 Deferred Cre.Bala. Deferred Credit Balances 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.
0816 Defr. Tax Asst.-Curr Deferred Tax Assets    -Current  
1516 Defr. Tax Liab.-Cur Deferred Tax Liability -Current  
1517 Defr. Tax Liab.-NCur Deferred Tax Liability -Non-Current  
0815 Defr.TaxAsst.-NCur Deferred Tax Assets -Non-Current  
0309 DepositedPledged-L-T Time Deposited Pledged for Long-Term Investment  
7211 Depreciation Depreciation It includes all Depreciation Expenses in the current period, include Idle Asset Depreciation.
7612 Dir.&Emp.Bonus Bonus Paid  
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).
1546 Discount Rate Discount Rate Discount Rate
7611 Dividend Paid Dividend Paid Dividend Paid
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.  TEJ offer another comparable item(T9990) for use.
2402 EBIT Earnings Before Interest,Tax  
2403 EBITDA Earnings Before Interest,Tax,Depreciation,Amortization  
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 Influence from Exchange  
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.
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).
7220 FA Disposal Loss Fixed Assets Disposal Loss (Gain)  
1535 Fair Value-Pension Fair Value of Pension Plan Fair Value of Pension Plan
0173 Finished Goods Merchandise & Finished Goods  
1536 Funded Status Funded Status Funded Status,T1534-T1535.If the value is minus, it's Unfunded Accumulated Benefits. If the value is postive, it's Overfuned Accumulated Benefits
1571 Funding Policy-Fund. Funding Policy - Funding  
3440 Gain-Disposal F/A Gain on Disposal of Fixed Assets  
3434 Gain-Disposal Inv. Gain on Disposal of Investment Gain on Disposal of Investment
0850 Goodwill Goodwill for Merge  
1570 Goodwill Cre. Balan. Goodwill Credit Balances  
3295 Gross Profit Gross Profit  (T3100-T3200)
7420 Inc(Dec) L-T Debt Lending (Repayment) of L-T Debt ( T1220+T1400-T1420)-(B1220+B1400-B1420)
7283 Inc(Dec)-A/P Increase (Decrease) in Accounts Payables T1130 -B1130
7410 Inc(Dec)-S-T Debt Lending (Repayment) of S-T Debt  T1110 +T1120 -B1110 -B1120
7000 Income After Tax Income After Tax  T3950
3910 Income Tax Expense Income Tax Expense Income Tax Expense
7720 Income Tax Paid Income Tax Paid It refers to the Actual Paid Income Taxes in Current Period.
1430 Installment Payable Installment Payable Installment Payable
0820 Intangible Assets Intangible Assets It includes Patent Right, Right of Trade Mark, Usage of Land, and so on.
1542 Interest Cost Interest Cost Interest Cost
3510 Interest Expenses Interest Expenses Interest Expenses,exclude Capitalized Interest Expenditure
3410 Interest Income Interest Income  
7710 Interest Paid Interest Paid It refers to the Actual Paid Interest Expense in Current Period.
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  constructive activities. But T0174 (Other  Inventory) usually includes some non-inventory items.
0179 Inventory - Building Inventory - Building for Sale It is a specific account to construction industry, including finished buildings for sale.
0177 Inventory - Land Inventory - Land It is a specific account to construction industry. The land will be use for construction.
0178 Inventory-Construct. Inventory - Construction It is a specific account to construction industry, including land and buildings in progress.
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.
0410 Land Land Land holding by company, exclude increment of  revaluation.
2320 Legal Reserve Legal Reserve It refers to the Appropriated Retained Earnings  according to Law of Mainland China, effect from  1st July 1994, "Company must appropriate 10% of  its annual earnings after taxes as Legal Reserve.  ...... When Legal Reserve exceeds 50% of legal capital, the company can stop appropriating."
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.
1410 Long-term Borrowings Long-Term Borrowings Long-Term Borrowings from financial institutions
0300 Long-term Investment Long-Term Investment  SUM(T0301..T0307)  It includes Securities, Bonds, Funds, Land, Funds  Appropriated to Secondary Units, and so on.
0126 Loss All.- S-T Inv Allowance for Short-Term Investment Loss Allowance for Short-Term Investment Loss
0306 Loss All.-L-T Inv. Allowance for Investments Valuation Loss Please refer to T2350.
3540 Loss-Disposal F/A Loss on Disposal of Fix Assets Loss on Disposal of Fix Assets
3534 Loss-Disposal Inv. Loss on Disposal of Investment Loss on Disposal of Investment
3536 Loss-Inv Revaluat Loss on Invest Revaluation Loss on Invest Revaluation
0487 LossRes.-FixedAss. Reserve for Fixed Assets Loss Reserve for Fixed Assets Loss.
1469 LT Debt P-After 10Y Long Term Debt Payment-After 10 Year  
1462 LT Debt Pay-Next 3YR Long Term Debt Payment- Next 3 Year  
1463 LT Debt Pay-Next 4YR Long Term Debt Payment-Next 4 Year  
1464 LT Debt Pay-Next 5YR Long Term Debt Payment-Next 5 Year  
1465 LT Debt Pay-Next 6YR Long Term Debt Payment-Next 6 Year  
1466 LT Debt Pay-Next 7YR Long Term Debt Payment-Next 7 Year  
1467 LT Debt Pay-Next 8YR Long Term Debt Payment-Next 8 Year  
1468 LT Debt Pay-Next 9YR Long Term Debt-Next 9 Year  
1460 LT Debt Pay-Next YR Long Term Debt Payment-Next Year  
1461 LT Debt-Pay Next 2YR Lont Term Debt Payment- Next 2 Year  
7230 L-T Inv.Disp.Loss L-T Investment Disposal Loss (Gain)  
7213 L-T Inv.EquityInc. Investment Income-Equity Method It refers to the Investment Gains recognized in  Current Year from long-term investment as Equity Method.
7214 L-T Inv.EquityLoss Investment Loss-Equity Method It refers to the Investment Loss recognized in Current Year from long-term investment as Equity Method.
0301 L-T Inv-Equity Secur 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.
0307 L-T Inv-FX Adjust. Adjustment for Foreign Exchange Please refer to T2360.
0304 L-T Inv-Real Estate 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.
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.
0891 L-T Loan To Others L-T Loan to Others Long-Term Loan to employees, stockholders, others
0430 Machinery,Equip. Machinery & Equipment Machinery and equipment, include rent equipment.
0122 MarketableSecurity Marketable Securities Include security, bonds, and other marketable  securities
2900 Minority Equity Minority Equity  
749A Misc. from Financing Misc. from Financing Action  
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 that can not be included to T1100 and T1400.
0137 N/R Discounted Notes Receivable Discounted  
3950 Net Income Net Income  SUM(T3920..T3940)
3960 Net Income for Minor Net Income for Minority  
R531 Net Income-Exc Dispo Net Income - Exclude Disposal G/L  
3100 Net Sales Net Sales T3105 -T3130
1545 NetPeriod Pension Net Periodic Pension Cost  T1541 +T1542 -T1543 +T1544
7215 Non-Cash Extra.Item Non-Cash Extraordinary  Sum(T3925+T3930+T3940).
1531 Non-Vested Benef.Ob. Non-Vested Benefit Obligation (NVBO) Non-Vested Benefit Obligation (NVBO)
3945 Nt Income Before Min Net Income Before Minority  
3352 Oper.Exp.Promotion Operating Expense-Promotion It refers to the Operating Expense due from  business operating.
3356 Operat.Expense-R&D Operatin Expense-R&D Expense  
3300 Operating Expenses Operating Expenses T3352+T3355+T3356
3395 Operating Income Operating Income  T3295 + T3296 - T3300
3355 OperatingExp.-ADM Administrative Expense  
3920 Ordinary Income Ordinary Income  T3900 - T3910
739A Other Adjust-InvAct Misc. from Investment Action  
729A Other Adjust-OP.ACt. Miss from Operating Acction  
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.
0190 Other Current Ass. Other Current Assets It includes the current assets that can not be classified into above current assets.
0460 Other Equipment 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 Borrowing Other Long-Term Borrowing Long-Term Borrowing from nonfinancial institutions
1450 Other L-T Tariff Other Long-Term Tariff Payable Other Long-Term Payable without interest
0892 Other Misc. Inv. Other Misc. Investment Include Idle ,Rented, Nonoperating Assets, Pledged Properties, Takeover.
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.  <Note>Income Payable: It is a new account, means that company should pay to State or other investor . In concept, it is similar to Dividend Payable, in old system, Payable to State like Taxes, should be classify to Tax Payable.
0160 Other Receivable Other Receivable It includes claim arising from non-operating activities of the business. Advances Receivable  from Employees, Dividends Receivable, Interest Receivable, and so on.
1560 Other Spec. Reser. Other Special Reserves It includes Reserve for Foreign Currency Exchange  Loss, and other Operating Reserves.
0890 OtherNon-Curr.Ass. 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.
3590 OtherNon-Oper.Exp. Other Non-Operating Expenses Including Donated Expense, Penalty Expense.
3489 OtrNon-OperateInc. Other Non-Operating Income Other Non-Operating Income
3955 P/L Before Merge P/L From Subsidiary Before Merge  
1547 Pension Plan Return Projected Return on Pension Plan Projected Return on Pension Plan
0199 Pledged Deposit OCA Pledged Deposit in Other Current Assets  
0129 Pledged Deposit S-T Pledged Deposit in Short-Term Investment  
0899 PledgedDeposit-O-NCA Time Deposit Pledged for Other Non-Current Assets  
1534 Pojected Benefit Ob. Projected Benefit Obligation (PBO) Projected Benefit Obligation (PBO)
2121 Preferred Shares Preferred Shares  Preferred Stocks/ Face Value The law orders that a par of Preferred shares face value is NT10 in  Taiwan.
2117 Preferred Stock-Div. Preferred Stock Dividend  
2120 Preferred Stocks Preferred Stocks At present case, only one company, 600671, now still have issue Prefer Stock, other company had already convert their Prefer Stock to Common Stock
0180 Prepaid & Advance Prepaid Expenses & Advance Prepaid Expenses & Advance.Include inventory of  supplies and temporary payment if any.
3900 Pre-Tax Income Pre-Tax Income  
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.
2200 Proceeds- New Issued Proceeds of New Shares Issued Including Par value and Excess value for New Right Issue, i.e. the cash received.
1543 Project Retu.On Plan Projected Return on Plan Assets Projected Return on Plan Assets
7250 Prov(Rever.)Reser. Provision (Reversal) of Reserve  
7324 (Purchase) of FA Purchase of Fixed Assets It includes the expenditures on Fixed Assets and Idle Assets, that will display only on T7320.
7336 (Purchase)L-T Inv. Increase of L-T Investment It includes the expenditures on long-term  investment and other long-term investment. reports just disclose the net value , that will  display only on T7330.
0171 Raw Materials,Supply Raw Materials & Supplies  
0893 Receivable - Overdue Receivable - Overdue Net receivable overdue
0898 Receivable-Overdue.G Receivable-Overdue(Gross)  
1549 Remain. Serv. Period Average Remaining Service Period  
7915 Remainders From Merg Remainders From Merging  
2300 Res.-CapitalIncrease 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.
1555 Res.forLand Reval. Reserve for Land Revaluation Reserve for Land Revaluation
2313 Reserv-Disp.FA.Gain Capital Reserve From Gain on Disposal Fixed Assets  
2315 Reserve-Donation Captial Surplus From Donation  
2314 Reserve-L-T Inv. Capital Reserve From Long-term Investment  
2316 Reserve-Other Other Capital Reserve  
2311 Reserve-Paid In Additional Paid In Capital  
2312 Reserve-Revalat. FA Capital Reserve for Revaluation of Fix Assets  
2317 Reserve-Teasury Stk Capital Reserve From Teasury Stock Trade  
0485 Reval.-Fixed Ass. 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 Reval-Building Revaluation - Building  
0435 Reval-Equipmen Revaluation - Equipment It refers to the Increment of Revaluation of Equipment.
0415 Reval-Land Revaluation - Land It refers to the Increment of Revaluation of Land.
0465 Reval-Other FA Revaluation - Other Fixed Assets  
3436 Rev-Loss on Inv. Reverse of Loss on Invest Revaluation Reverse of Loss on Invest Revaluation
3446 Rev-Loss on Invty Reverse of Loss on Inventory Revaluation Reverse of Loss on Inventry Revaluation
1548 Salary Growth Rate Rate of Increase in Compensation  
7219 Sale (Buy) Trad Deri Sale(Purchase) of Derivatives Financial Products  
7323 Sale of Fix Asset Proceeds from Disposal of Fixed Assets Proceeds from Disposal of Fixed Assets
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.  , that will display only on T7330.
7317 Sale(Buy)Invest Deri Sale (Purchase) of Derivatives Financial Goods-Invest Purpose  
7316 Sale(Pur.)S-T Inv. Sale (Purchase) of S-T Investment  B0120 -T0120 -T7216
1541 Service Cost Service Cost Service Cost
0308 Shifting to T.S. Shifting to Treasury Stock  
1120 Short-term Borrow. 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.
7216 S-T Inv.Disp.Loss S-T Investment Disposal Loss (Gain)  T3530 -T3430 + T3535 -T3435 -T7213 +T7214 -T7234  +T7233
0121 S-T Inv.-Equity Secu 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.
7218 ST-Inv INC/DEC-Trade Sale (Purchase) of Short Term Investment--Trade Purpose  
4301 Stock Div-Cpl P/S Stock Dividend Per Share - Capital  
4161 Stock Div-Ern P/S Stock Dividend Per Share - Earning Stock Dividend Per Share - Earning
1518 Tax Credit Tax Credit of Shareholders  
3915 Tax Exp.-Current Tax Expense -Current  
3916 Tax Exp.-Deferred Tax Expense -Deferred Portion  T3915 + T3916
1519 Tax1% Tax1%  
0010 Total Assets Total Assets  T0100 + T0300 + T0400 + T0800
0100 Total Current Assets Total Current Assets  SUM(T0110..T0190)  It includes Cash on Hand & Cash in Banks,  Marketable Securities, Due from Banks, Other Receivable, Prepaid Expenses & Advance, Other  Current  Assets.
1100 Total Current Liab. Total Current Liabilities  SUM(T1130..T1230)
2000 Total Equity Total Stockholders' Equity  SUM(T2110..T2360)
0400 Total Fixed Assets Total Fixed Assets  SUM(T0410..T0490)
0020 Total Liab. & Equity Total Liabilities & Equity  T1000 + T2000
1000 Total Liabilities Total Liabilities  T1100 + T1400 + T1500
3500 Total Non-Op. Exp. Total Non-operating Expenses  SUM(T3510..T3590)
3400 Total Non-Op.Income Total Non-Operating SUM(T3410...T3489)
0800 Total Other Assets Total Other Assets  SUM(T0810..T0890)
1500 Total Other L-T Liab Total Other Long-Term Liabilities  SUM(T1490..T1560)
2400 Treasury Stock Treasury Stock Corporation buy Back their stocks by themeselves.  The code is the minus term  of the shareholers'  equity.
2401 Treasury Stock Share Treasury Stocks Shares Treasury Stocks Shares, 1000 shares
2340 Unappropriated R/E Unappropriated Retained It refers to the Accumulated Earnings which have not been distributed yet or Accumulated Deficit.
1415 Unconvertible Bonds Unconvertible Bonds  
3296 Unearned-RelatedSale Unearned Income - Realated Party Sales Unearned Income - Realated Party Sales
0181 Unrealized Inter.Inc Inventory - Unrealized Inter-Company Income  
1537 Unrecog.Net Transit. Unrecognized Net Transition Unrecognized Net Transition
1538 Unrecog.Prior Cost Unrecognized Prior Cost Unrecognized Prior Cost
1539 Unrecognized G/L Unrecognized Gain/Loss Unrecognized Gain/Loss
2410 Unrecognized Pension Unrecognized Pension Gain/Loss  
3580 Valu. Loss on Inv. Valuation Loss on Inventories Loss on Revaluation
2350 Valu. Loss-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.
0176 Var. Allocation Variance Allocation  
1530 Vested Benef. Oblig. Vested Benefit Obligation (VBO) Vested Benefit Obligation (VBO)
2115 Wght. Avg. Stocks Weighted Average Stocks It comes from the company's Financial Statement  directly. The figure is not always right.
0172 Work in Process Semi-Finished Goods  
 

 

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