Under other operating expenses in the balance sheet, there is a fullfillment, what does it mean?

Other payable: other payable value (AMOUNT)

Expenses payable: payable expenses (cost,fee)

Mortgage payable: mortgage payable

Note payable (unpaid): bill payable( B/ P); note payable

Debt repayable: debt repayable

Debt payable: debt repayable

Debt repayable: debt repayable

Payable shares:payable shares

Short-term borrowing

Deposit received

Proxy sale goods revenue

Payment for goods sold

Wages payable Accrued wages

Welfare payable Accrued welfarism

Dividends payable

Tax payable Tax payable

Value added tax payable

Value added tax (VAT) value added tax (VAT) value added tax (VAT) value added tax (VAT) value added tax (VAT) value added tax (VAT) Value added tax payable Value added tax payable

Input tax Withholdings on VAT

Tax paid Paying tax

Transfer of unpaid VAT Unpaid VAT changeover

Tax deduction Tax deduction<

Substituted money on VAT

Tax reimbursement for export

Input tax changeover Changeover withnoldings on VAT

Export deduct domestic sales goods taxable amount Export deduct domestic sales goods tax

Transfer out overpaid VAT changeover

Unpaid VAT

Business tax payable

Consumption tax payable Consumption tax Consumption tax payable

Resource tax payable Resources tax payable

Income tax payable Income tax payable

Land value-added tax payable Increment tax on land value payable

City maintenance and construction tax payable Tax for maintaining and building cities payable

Personal income tax payable Personal income tax payable

Other payables Other payables

Assets

Asset class Assets

Current assets Current assets

Money funds Cash and cash equivalents

1001 Cash Cash

1002 Cash in bank

1009 Other money funds Other cash and cash equivalents

100901 外埠存款 Other city Cash in bank

100902 Bank cashier''s cheque

100903 Bank draft

100904 Credit card

100905 L/C guarantee deposits

100906 Refundable deposits

110101 Short-term investments

110101 Stocks Short-term investments - stocks

110102 Bonds Short-term investments - corporate bonds

110103 Funds Short-term investments - corporate funds

Seconds corporate funds

110110 Other Short-term investments - other

1102 Short-term investments falling price reserves

Account receivable Account receivable

1111 Note receivable

Bank acceptance

Commercial acceptance Trade acceptance

1121 Dividend receivable

1121 Other Short-term investments - other

1102 Short-term investments falling price reserves

Account receivable

1111 receivable

1122 Interest receivable

1131 Account receivable

1133 Other notes receivable

1141 Bad debt reserves

1132 Account receivable

1133 Other notes receivable

1144 Bad debt reserves

1145 debt reserves

1151 Advance money

1161 Cover deficit by state subsidies of receivable

Inventories

1201 Supplies Supplies purchasing

1211 Raw materials

1221 Packaging

1231 Low-value consumption goods

1232 Materials cost variance

1161 Subsidy receivables Cover deficit by state subsidies of receivable

Inventories

1201 Material assets Materials cost variance

1241 Semi-Finished goods

1243 Inventory goods Finished goods

1244 Commodity purchase and selling price Differences between purchasing Differences between purchasing and selling price

1251 Commissioned goods Work in process - outsourced

1261 Commissioned goods Trust to and sell the goods on a commission basis

1271 Commissioned goods Collect money and send out the goods by stages

1301 Deferred and prepaid expenses

Long-term investment

1401 Long-term investment on stocks

140101 Investment on stocks

140102 Other investment on stocks

1402 Long-term debt investments Long-term investment on bonds

140201 Investment on bonds

140202 Other debt investments Other investment on bonds

1421 Long-term investments depreciation reserves

Stock rights investment depreciation reserves

Bcreditor''s rights investment depreciation reserves

1431 Entrust loans

143101 Principal Principal

143102 Interest Interest

143103 Impairment reserves Depreciation reserves

1501 Fixed assets

Housing Building

Building Structure

Machinery equipment Machinery equipment

Transportation facilities

Tools and implements Instruments and implement

1502 Accumulated depreciation

1505 Fixed assets depreciation reserves

Building/structure depreciation reserves

Building structure

Machinery equipment

Transportation facilities

Tools and implements depreciation reserves

Machinery equipment depreciation reserves

1601 Project goods and material

160101 Special-purpose material

1505 Fixed assets depreciation reserves

Building/structure Special-purpose material

160102 Special-purpose equipment

160103 Prepayments for equipment

160104 Preparatory instruments and implement for fabrication Preparative instruments and implement for fabricate

1603 Construction-in-process

Erection works

Erection of equipment-in-process

Erecting equipment-in-process

Technical innovation project

General overhaul project

1605 Construction-in- process depreciation reserves

1701 Liquidation of fixed assets

1801 Intangible assets

Patents

Non-patents Non-Patents

Trademarks Trademarks, Trade names

Copyrights Copyrights

Land use rights Tenure

Goodwill

1805 Intangible assets impairment reserves Intangible Assets depreciation reserves

Patent rights depreciation reserves

Trademark rights depreciation reserves

1815 Unacknowledged financial charges

Wait deal assets loss or income

1901 Long-term deferred and prepaid expenses

1901 Long-term deferred and prepaid Wait deal fixed assets loss or income

II. Liability

Short-term liability Current liability

2101 Short-term borrowing Short-term borrowing

2111 Notes payable Notes payable

Bank acceptance

Commercial acceptance Trade acceptance

2121 Account payable

2131 Accounts received in advance Deposit received

2141 Proxy sale goods revenue

2151 Accrued wages payable

2153 Accrued welfarism payable

2161 Dividends payable

2171 Tax payable Tax payable

217101 Value added tax payable

21710101 Withholdings on VAT

21710102 Tax paid Paying tax

21710103 Unpaid VAT changeover

21710104 Tax deduction

21710105 Substituted money on VAT

21710106 Tax refund for export reimbursement for export

21710107 進项税额转出 Changeover withnoldings on VAT

21710108 Export deduct domestic sales goods tax

21710109 Changeover withnoldings on VAT

21710110 Unpaid VAT

217102 Business tax payable

217103 Consumption tax payable

217104 Consumption tax payable

217105 Consumption tax payable

217104 Resource tax payable Resources tax payable

217105 Income tax payable

217106 Increment tax on land value payable

217107 Urban maintenance and construction tax payable Tax for maintaining and building cities payable

217108 Housing property tax payable

217109 Tenure tax payable

217110 Vehicle and vessel usage license plate tax(VVULPT) payable

217111 Individual income tax payable Personal income tax payable

2176 Other fund in conformity with paying

2181 Other payables Other payables

2191 Drawing expense in advance

Other liabilities Other liabilities

2201 Pending changerover assets value

2211 Projected liabilities Anticipation liabilities

Long- term Liabilities

2301 Long-term loans

Long-term loans due within one year

Long-term loans due over one year

2311 Bonds payable

231101 Bond face value, Par value

231102 Bond premium Premium on bonds

231103 Discount on bonds

231103 Bond discount on bonds

231102 Bond premium is the price at which bonds are sold. bonds

231104 Accrued interest

2321 Long-term account payable Long-term account payable

Financial lease payable Accrued financial lease outlay

Maturity within one year Long-term account payable due within one year

Long-term account payable due over one year

2331 Special payable Special payable

Long-term special payable due within one year

Long-term special payable due over one year

2341 Deferred tax Deferral taxes <

III. OWNERS' EQUITY

Capital Capita

3101 Paid-up capital (or stock)

Paid-up capital Paicl-up capital

Paid-up stock Paid-up capital

Paid-up capital

Paid-up stock

Paid-up stock stock

3103 Investment Returned

Property

3111 Capital reserve Capital reserve

311101 Capital (or stock) premium

311102 Acceptance of donation of non-cash capital

3102 Acceptance of donation of non-cash capital

311103 Stock right investment reserves

311105 Appropriation transfers in Allocate sums changeover in

311106 Foreign currency capital translation differences Foreign currency capital

311107 Other capital reserve Other capital reserve

3121 Surplus reserves

312101 Legal surplus reserve

312101 Legal surplus Legal surplus

312102 Free surplus reserves

312103 Legal public welfare fund

312104 Reserve fund Reserve fund

312105 Other capital reserve

312106 Other capital reserve

312107 Other capital reserve

3121 Surplus reserves

312105 Enterprise expension fund

312106 Profits capitalizad on return of investment

Profits Profits

3131 Current year profits

3132 Free surplus reserves

312103 Legal public welfare fund

312104 Reserve fund Current year profits

3141 Profit distribution

314101 Other chengeover in

314102 Withdrawal legal surplus

314103 Profits capitalizad on return of investment

Profits

Profits p>

314103 Withdrawal of legal public welfare funds

314104 Withdrawal reserve fund

314105 Withdrawal reserve for business expansion

314101 Other chengeover in

314101 Other transfers For business expansion

314106 Withdrawal staff and workers'' bonus and welfare fund

314107 Profits capitalizad on return of investment

314108 Withdrawal of the reserve fund

314109 Profits capitalizad on return of investment

31410 10 return of investment

314108 Preferred Stock dividends payable

314109 Withdrawal of other common accumulation fund

314110 Withdrawal of common stock dividends payable

314108 Withdrawal of staff and workers' bonus and welfare fund

314110

314110 Common Stock dividends payable

314111 Common Stock dividends change to assets (or stock)

314115 Undistributed profit Undistributed profit

4. Cost

4101 Cost of manufacture

410101 Base cost of manufacture

410102 Auxiliary cost of manufacture

4105 Manufacturing overhead

Materials

Executive Salaries

Bonus Wages

Retirement Payment

Retirement allowance

Subsidy Bonus

Outsourcing fee

Welfare fee Employee benefits/welfare

Conference fee Coferemce

Overtime meal fee Special duties

Business traveling

Correspondence

Telephone Correspondence

Utilities Water and Steam

Taxes and dues

Rent

Maintenance

Vehicles maintenance

Fuel Vehicles maintenance

Training

Education and Training

Hospitality Entertainment

Books and printing

Freight Transpotation

Insurance premium

Payment of handling charges Commission

Sundry charges

Depreciation expense

Machine and material consumption Article of consumption

Labor protection fees

Loss on seasonality cessation Loss on seasonality cessation

4107 Labor costs Service costs

V. Profit and loss

Income Income

OPERATING INCOME

5101 Primary operating revenue Prime operating revenue

Product sales revenue Sales revenue

Service revenue Service revenue

5102 Other operating revenue Other operating revenue

Material sales Sales materials

Purchase on behalf of sales

Wrappage lease

Remise right of assets revenue

Reimbursement of income tax

Other revenue Other revenue

5201 Investment income

Short-term investment income Current investment income

Long-term investment income

Withdrawal of entrust loans reserves

5203 Subsidize revenue Subsidize revenue from country

Other subsidize revenue

5301 Non-operating income NON-OPERATING INCOME

Non-cash deal income

Cash overage

Net income on disposal of fixed assets Net income on disposal of fixed assets

Income on sales of intangible assets

Fixed assets inventory profit

Net amercement income

Expenses Outlay

Operating expenses Revenue charges

5401 Main operating costs Operating costs

Cost of goods sold

Cost of services Cost of service

5402 Main business taxes and associate charge Tax and associate charge

Sales tax

Consumption tax

City maintenance and construction tax Tax for maintaining and building cities

Resource tax Resources tax

Land value-added tax Increment tax on land value

5405 Other business expense Other business expense

Cost of material sale Other cost of material sale

Other labor cost Other cost of service

Other tax and associate charge

Expenses

5501 Operating expenses Operating expenses

Consignment commission charge

Transpotation

Insurance premium

Exhibition fees

Advertising costs

Other taxes and associate charge

5501

Advertising fees

5502 Adminisstrative expenses

Staff Salaries

Repair charge

Amortization of Article of consumption

Repair charge

Amortization of low-value consumption

Office allowance

Travelling expense

Labor union expenditure

Research and development expense

Welfare Employee benefits/welfare

Employee education Personnel education

Unemployment insurance

Labor insurance Labor insurance

Medical insurance

Conference fees Coferemce

Engagement of intermediary organs

Consult fees

Lawsuit fees Legal cost

Legal cost

Business entertainment

Technology transfer fees

Mineral resources compensation fees

Pollution discharge fees

Housing property tax

Vehicle and vessel usage license plate tax(VVULPT)

Land use tax Tenure tax

5503 Finance charge

Interest exchange

Foreign exchange loss

Charge for trouble

Specialized borrowings

Charge for trouble

Specialized borrowings

Tenure tax

Special-borrowing cost

5601 Nonbusiness expenditure

Donation outlay

Depreciation reserves

Extraordinary loss

Net loss on disposal of fixed assets

Loss on sales of intangible assets

Fixed assets inventory loss

Debt restructuring loss Loss on arrangement

Amercement outlay

5701 Income tax

Prior year income adjustmen

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