A. Assets Assets
Current assets Current assets
Monetary funds Cash and cash equivalents
Cash Cash
Cash in bank<
Other cash and cash equivalents
Other city Cash in bank
Bank cashiers cheque
Bank draft
Credit card card
L/C Guarantee deposits
Refundable deposits
Short-term investments
Short-term investments- stock
Bond
Other city Cash in bank
Bank cashiers cheque
Bank draft
Credit card stock
Bonds Short-term investments-corporate bonds
Funds Short-term investments-corporate funds
Other Short-term investments- other
Short-term investments falling price reserves
Account receivable
Note receivable
Bank acceptance
Short-term investments-corporate bonds
Bonds Short-term investments-corporate bonds
Funds Short-term investments-corporate funds
Other acceptance
Commercial acceptance Trade acceptance
Dividend receivable Dividend receivable
Interest receivable Interest receivable
Accounts receivable Account receivable
Other notes receivable
Bad debt reserves
Advance money
Subsidy receivables Cover deficit by state subsidies of receivable
Supplies purchasing
Raw materials
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Low-value consumption goods
Materials cost variance p> Materials cost variance
Semi-Finished goods
Finished goods
Differences between purchasing and selling price
Raw materials
Packaging
Low-value consumables goods
Low-value consumption goods
selling price
Commissioned processed goods Work in process-outsourced
Commissioned goods Trust to and sell the goods on a commission basis
Commissioned and sell the goods on a commission basis
Commissioned and Trust to and sell the goods on a commission basis
Commissioned and sell the goods on a commission basis
Inventory falling price reserves
Collect money and send out the goods by stages
< p> Amortized expenses Deferred and prepaid expensesLong-term investment
Long-term investment on stocks
Investment on stocks
Long-term investment on stocks
Investment on stocks
Other investment on stocks
Long-term investment on bonds
Investment on bonds
Other debt investment Other Investment on bonds
Other debt investments Other investment on bonds
Investment on bonds
Other debt investments Other investment on bonds
Investment on bonds
Long-term investments depreciation reserves p>
Creditors rights investment depreciation reserves
Entrust loans
Principal Principal
Interest Interest
Impairment reserves
Depreciation reserves
Long-term investments depreciation reserves
Stock rights investment depreciation reserves
Equity investment impairment provision Transportation facilities
Tools and implement Instruments and implement
Accumulated depreciation Accumulated depreciation
Fixed assets depreciation reserves
Houses reserves
Building/structure depreciation reserves
Machinery equipment depreciation reserves
Project goods and material
Accumulated depreciation Project goods and material
Special-purpose material
Special-purpose equipment
Prepayments for equipment
Prepayments for large equipment
Prepayments for equipment< /p>
Preparative instruments and implement for fabricate
Construction-in-process
Erection works
Erecting equipment-in-process
Technical innovation project
General overhaul project
Construction-in-process impairment reserves Construction-in-process depreciation reserves
Liquidation of fixed assets
Intangible assets
Patents Patents
Non-Patents
Trademarks Trademarks, trade names
Copyrights Copyrights
Land use rights Tenure
Goodwill
Intangible assets impairment reserves Intangible Assets depreciation reserves
Patent rights depreciation reserves
Trademark rights depreciation reserves
Unacknowledged financing costs Unacknowledged financial charges
Wait deal assets loss or income
Long-term deferred and prepaid expenses
Wait deal intangible assets loss or income
Wait deal fixed assets loss or income
Wait deal financial charges
Long-term deferred and prepaid expenses
Long-term deferred and prepaid expenses
Long-term deferred and prepaid expenses
Long-term amortized expenses income
II. Liabilities Liability
Short-term liability Current liability
Short-term borrowing
Notes payable
Bank acceptance
Bank Bank acceptance
Commercial acceptance Trade acceptance
Account payable
Deposit received
Proxy sale goods revenue
Accrued wages
Short-term borrowing
Short-term borrowing
Short-term borrowing
Notes payable
Bank acceptance Accrued wages
Accrued welfares payable
Dividends payable
Tax payable
Value added tax payable
Withholdings on VAT
Paying tax
Unpaid VAT changeover
Tax deduction
Substituted money on VAT< /p>
Tax reimbursement for export
Changeover withholdings on VAT
Export deduct domestic sales goods tax
Unpaid VAT
Business tax payable
Consumption tax payable
Resource tax payable Resources tax payable
Income tax payable
Land value-added tax payable Increment tax on land value payable
Tax for maintaining and building cities payable
Tax for maintaining and building cities payable
Business tax payable
Consumption tax payable
Resource tax payable building cities payable
Housing property tax payable
Tenure tax payable
Vehicle and vessel usage license plate tax (VVULPT) payable
Personal income tax payable
Other fund in conformity with paying
Other payables Other payables<
Drawing expense in advance
Other liabilities
Pending changeover assets value
Projected liabilities Anticipation liabilities
Personal income tax payable
Other fund in conformity with paying
Other payables liabilities
Long-term Liabilities Long-term Liabilities
Long-term loans Long-term loans due within one year
Long-term loans due within one year
Long-term loans due over a year Long-term loans due over one year
Bonds payable
Bonds face value, Par value
Bond premium Premium on bonds
Bond discount on bonds
Accrued interest Accrued interest
Long-term account payable Long-term account payable
Finance lease payable Accrued financial lease outlay
Long-term account payable due within one year Long- Long-term account payable due within one year
Long-term account payable over one year
Special payable Special payable
Special payable due within one year Long-term special payable due within one year
Special payable due after one year Long-term special payable over one year
Deferred taxes Deferral taxes
III. OWNERS' EQUITY OWNERS EQUITY
Capital Capita
Paid-up capital (or stock)
Paid-up capital
Paid-up stock
Investment Returned
Investment Returned
Special payable over one year
Deferred taxes
III. Investment Returned
Public Reserve
Capital reserve
Capital (or stock) premium
Receive non-cash donate reserve
Stock right investment reserves
Allocate sums changeover in
Foreign currency capital
Other capital reserve
Other capital reserve
Capital (or stock) premium
Receive non-cash donate reserve
Other capital reserve
Other capital reserve
Surplus reserves
Legal surplus
Free surplus reserves
Legal public welfare fund
Allocate sums changeover in
Foreign currency capital
Others welfare fund
Reserve fund
Enterprise expansion fund
Profits capitalized on return of investment
Profits
Profit Profits
Current year profits
Profit distribution
Other changeover in
Withdrawal legal surplus
Withdrawal of legal public welfare funds
Withdrawal of reserve fund
Withdrawal reserve for business Withdrawal staff and workers bonus and welfare fund
Profits capitalized on return of investment
Preferred Stock dividends payable
Withdrawal of other common accumulation fund
Common Stock dividends payable
Common Stock dividends change to assets (or stock)
Undistributed profit
Fourth, the cost category Cost
Production cost Cost of Cost
Cost of manufacture
Base cost of manufacture
Auxiliary cost of manufacture
Manufacturing overhead
Materials
Management fee Materials
Executive Salaries
Bonuses Wages
Retirement allowance
Subsidies Bonus
Outsourcing fee
Welfare Employee benefits/welfare
Conference
Conference
Overtime meals Special duties
Business traveling
Correspondence
Telephone expenses Correspondence
Retirement allowance
Allowance Bonus
Outsourcing fee Correspondence
Telephone charges Correspondence
Water and Steam
Taxes and dues
Rent
Management fees Maintenance
Vehicle maintenance
Fuel Vehicles maintenance
Training Education and training
Reception Entertainment
Books and printing
Transportation
Lease fee Rent
Maintenance
Vehicles maintenance Transportation
Insurance premium
Commission
Sundry charges
Depreciation expense
Machine and material consumption Article of consumption
Labor protection fees
Loss on seasonality cessation
Service costs
V. Profit and loss Profit and loss
Income Income
Operating income OPERATING INCOME
Prime operating revenue
Product sales revenue Sales revenue
Service revenue Service revenue
Other operating revenue Other operating revenue
Sales materials
Sales on behalf of buyers
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Revenue from transfer of right of use of assets Remise right of assets revenue
Reimbursement of income tax
Other revenue Other revenue
Investment income
Short-term investment revenue Current investment income
Long-term investment income
Withdrawal of entrust loans reserves
Subsidized revenue Subsidize revenue
Subsidize revenue from country
Other subsidize revenue
Non-operating income NON-OPERATING INCOME
Non-cash deal income
Cash overage
Net income on disposal of fixed assets
Income on sales of intangible assets
Fixed assets inventory profit
Net income on disposal of fixed assets
Net embracement income
Expenditure Outlay
Operating expenses Revenue charges
Main business costs Operating costs
Cost of goods sold
Cost of service
Main business taxes and associate charge
Business tax Sales Tax and associate charge
Business tax Sales tax
Consumption tax Consumption tax
City maintenance and construction tax Tax for maintaining and building cities
Resources tax Resources tax
Land value-added tax Increment tax on land value
Other land value-added taxes are not included in the tax. value
Other business expense
Other cost of material sale
Other cost of labor Other cost of service
Other business tax and surcharge Other tax and associate charge
Expenses
Operating expenses
Consignment commission charge
Consignment commission charge
Transportation
Insurance
Other cost of material sale
Other cost of service
Other labor cost /p>
Insurance premium
Exhibition fees
Advertising fees
Administrative expenses
Staff Salaries
Operating expenses
Consignment commission charge
Consignment commission charge
Shipping and handling charges Salaries
Repair charge
Amortization of Article of consumption
Office allowance
Traveling expense
Labor Labor union expenditure
Research and development expense
Welfare expense Employee benefits/welfare
Personnel education
Unemployment insurance
Labor insurance Labor insurance
Medical insurance Medical insurance
Conference
Intermediary organs
Consulting fee organs
Consult fees
Litigation fees Legal cost
Business entertainment
Technology transfer fees
Mineral resources compensation fees Mineral resources compensation fees
Pollution discharge fees
Housing property tax
Vehicle and vessel usage license plate tax (VVULPT) Vehicle and vessel usage license plate tax (VVULPT)
Land use tax Tenure tax
Stamp tax
Finance charge
Interest expense Interest exchange
Foreign exchange loss Foreign exchange loss
Charge for trouble
Special-borrowing cost
No business expenditure
Donation outlay Donation outlay
Depreciation reserves
Extraordinary loss
Net loss on disposal of fixed assets
Loss on sale of intangible assets Loss on sales of intangible assets
Fixed assets inventory loss
Debt restructuring loss Loss on arrangement
Embracement outlay
Income tax
Prior year income adjustment
consistency Consistency
substance over form substance over form
materiality materiality
prudence
current asset current asset
non-current asset non-current asset
round it up, round it down rounding up
contingent liability contingent liability
creditor
creditor
rendering of service
royalties
bonus share
redemption share
debenture debenture bonds
credit credit
depreciation depreciation
residual value residual value
accounting treatment accounting treatment
accrual concept accrual concept
net book
net book value
straight line method Straight line method
carrying amount Net Asset Value (Assets - Accumulated Depreciation - Impairment)
rule of thumb Empirical method
contribution margin marginal contribution
deferred income
finance lease
cash equivalents cash equivalents
operating lease operating lease
capital appreciation capital appreciation
amortization apportionment
incremental budget incremental budget
zero based budget zero based budget
continuous budget rolling budget
deferred tax
permanent difference permanent difference
timing difference timing difference
flow through method tax payable method
events after balance balance sheet date events after balance sheet date
return on investment (ROI)
profit before interest and tax
profit margin retrospective application application retrospective application
prospective application future application