Input tax input VAT
Output tax output VAT
Current assets
Cash and cash equivalents
Cash
Bank deposit Cash in bank
Other cash and cash equivalents
Other city Cash in bank
Cashier's cheque
Bank draft
Credit card
L/C Guarantee deposits
< p>Refundable depositsShort-term investments
StocksShort-term investments - stock
BondsShort-term investments - corporate bonds
FundsShort-term investments - corporate funds
OtherShort-term investments - other
Short-term investments falling price reserves
Account receivable
Note receivable
Bank acceptance
Commercial acceptance Trade acceptance
< p>Dividend receivableInterest receivable
Account receivable
Other notes receivable
Bad debt reserves
Advance money
Cover deficit by state subsidies of receivable
Inventories
p>
Supplies purchasing
Raw materials
Packaging Wrappage
Low-value consumption goods
Materials cost variance
Semi-Finished goods
Finished goods
Differences between purchasing and selling price
Work in process - outsourced
Trust to and sell the goods on a commission basis
Commissioned and sell the goo
ds on a commission basis
Inventory falling price reserves
Collect money and send out the goods by stages
Prepaid expenses Deferred and prepaid expenses
Long-term investment
Long-term investment on stocks
Investment on stocks
< p>Other investment on stocksLong-term investment on bonds
Investment on bonds
Other investment on bonds
Long-term investments depreciation reserves
Equity investment depreciation reserves Stock rights investment depreciation reserves
Debt investment depreciation reserves Bcreditor's rights investment depreciation reserves
Entrust loans
Principal
Interest
Depreciation reserves
< p>Fixed assetsBuilding
Structure
Machinery equipment
Transportation facilities
Instruments and implement
Accumulated depreciation
Fixed assets depreciation reserves
Depreciation reserves for houses and buildings Building/structure depreciation reserves
Machinery equipment depreciation reserves
Project goods and material
Special-purpose material
Special-purpose equipment
Prepayments for equipment
Preparative instruments and implement for fabricate
Construction-in-process
Erection works
Erecting equipment-in-process
Technical innovation project < /p>
Major repair project
General overhaul project
Construction-in-process depreciation reserves
Liquidation of fixed assets
Intangible assets
p>Patents
Non-Patents
Trademarks, Trade names
Copyrights
Land use rights Tenure
Goodwill
Intangible Assets depreciation reserves
Patent rights depreciation reserves
trademark rights depreciation reserves
Unacknowledged financial charges
Wait deal assets loss or income
Long-term deferred and prepaid expenses
Wait deal assets loss or income
Wait deal intangible assets loss or income
Wait deal fixed assets loss or income
2. Liability
Short-term liability Current liability
Short-term borrowing
Notes payable
Bank acceptance
Commercial acceptance Trade acceptance
Accounts payable Account payable
Deposit received
Proxy sale goods revenue
Accrued wages
Welfare fees payable Accrued welfarism
Dividends payable
Tax payable
Value added tax payable
Input tax Withholdings on VAT
Paying tax
Transfer out Unpaid VAT changeover
Tax deduction
Sale Substituted money on VAT
Tax reimbursement for export
Changeover withnoldings on VAT
Export tax deduction for domestic productsExport deduct domestic sales goods tax
Transfer more value-added payments
Tax Overpaid VAT changeover
Unpaid VAT
Business tax payable
Consumption tax payable
Resources tax payable
Income tax payable
Increment tax on land value payable
Urban maintenance and construction payable Tax Tax for maintaining and building cities payable
Housing property tax payable
Land use tax Tenure tax payable
Vehicle and vessel use tax payable Vehicle and vessel usage license plate tax (VVULPT) payable
Personal income tax payable
Other fund in conformity with paying
Other payables
Drawing expense in advance
Other liabilities
Pending changerover assets value
< p>Anticipation liabilitiesLong-term Liabilities
Long-term loans
Long-term loans due within one year due within one year
Long-term loans due over one year
Bonds payable
Face value, Par value
Premium on bonds
Discount on bonds
Accrued interest
Long-term payable Long- term account payable
Accrued financial lease outlay
Long-term account payable due within one year
One year Long-term account payable due within one year
Special payable
Long-term special payable due within one year < /p>
Long-term special payable over one year
Deferral taxes
3. Owner's Equity OWNERS' EQUITY
Capital
Paid-in capital (or equity) Paid-u
p capital (or stock)
Paid-up capital
Paid-up stock
Investment Returned
Capital reserve
Capital reserve
Capital (or Stock) premium Cpital (or Stock) premium
Accept donation of non-cash asset reserveReceive non-cash donate reserve
Stock right investment reserves
Allocate sums changeover in
Foreign currency capital
Other capital reserve
Surplus reserves
Legal surplus
Free surplus reserves
Legal public welfare fund
Reserve fund
Enterprise expansion fund
Profits capitalizad on return of investment
Profits
Current year profits
Profit distribution
Other chengeover in < /p>
Withdrawal legal surplus
Withdrawal legal public welfare funds Withdrawal legal public welfare funds
Withdrawal reserve fund
Withdrawal Enterprise Development Fund Withdrawal reserve for business expansion
Withdrawal staff and workers' bonus and welfare fund
Profits capitalizad on return of investment
Preferred Stock dividends payable
Withdrawal other common accumulation fund
Common Stock dividends payable
Common Stock dividends change to assets (or stock)
Undistributed profit
IV. Cost category Cost
< p>Cost of manufactureBase cost of manufacture
Auxiliary cost of manufacture
Manufacturing cost Man
ufacturing overhead
Materials
Executive Salaries
Bonus Wages
Retirement allowance
Bonus
Outsourcing fee
Employee benefits/welfare
Coferemce
Special duties
Business traveling
Communication fee Correspondence
Telephone fee Correspondence
Water, electricity and heating fee Water and Steam
Taxes and dues
Rent
Maintenance
Vehicles maintenance
Vehicles maintenance
Education and training
Entertainment
Books and printing
Transpotation
Insurance premium
Payment Commission
Sundry charges
Depreciation expense
Machine material consumptionArticle of consumption
Labor protection fees
Loss on seasonal cessation
Service costs
V. Profit and loss
Income
OPERATING INCOME
Prime operating revenue
Product sales revenue Sales revenue
Service revenue
Other operating revenue
Sales materials
Purchase and sales agency
Wrappage lease
Remise right of assets revenue
Reimbursement of income tax
Other revenue < /p>
Investment income
Current investment income
Long-term investment income
Accrued entrusted loans Withdrawal of entrust loans reserves
Subsidize revenue
Subsidize revenue from country
Subsidize revenue from country
p>
Other subsidize revenue
Non-OPERATING INCOME
Non-cash deal income
Cash Cash overage
Net income on disposal of fixed assets
Income on sales of intangible assets
Fixed asset inventory Fixed assets inventory profit
Net amercement income
Outlay
Business expenses Revenue charges
Main business costs Operating costs
Cost of goods sold
Cost of service
Main business taxes and additional Tax and associate charge
Business tax Sales tax
Consumption tax
Tax for maintaining and building cities
Resources tax
Land Increase tax on land value
Other business expense
Other cost of material sale
Other cost of service
Other tax and associate charge
Expenses
Operating expenses
Consignment commission charge
Transpotation
Insurance premium
Exhibition fees
Advertising fees
Administrative expenses
Staff Salaries
Repair charge
Article of consumption
Office allowance
Traveling expense
Labor union expenditure
Research and development expense
Welfare expenses Employee benefits/welfare
Personnel education
Unemployment insurance
Labor insurance
Medical insurance Medical insurance
Conference fee Coferemce
Hire
Intermediary agencies fees
Consult fees
Legal cost
Business entertainment
Technology transfer fees Technology transfer fees
Mineral resources compensation fees
Pollution discharge fees
Housing property tax
Cars and vessels Vehicle and vessel usage license plate tax (VVULPT)
Tenure tax
Stamp tax
Finance charge
< p>Interest exchangeForeign exchange loss
Charge for trouble
Special-borrowing cost
p>Nonbusiness expenditure
Donation outlay
Depreciation reserves
Extraordinary loss
< p>Net loss on disposal of fixed assetsLoss on sales of intangible assets
Fixed assets inventory loss
Loss on arrangement
Amercement outlay
Income tax
Prior year income adjustment