This appendix includes the following topics:
Section D.1, "Rows and Columns for the Shanghai Balance Sheet Monthly Report"
Section D.2, "Rows and Columns for the Shanghai Detail Statement of Main Tax Payable Monthly Report"
Section D.3, "Rows and Columns for the Shanghai Income Statement Monthly Report"
Section D.4, "Rows and Columns for the Shanghai Income Statement (Commercial) Report"
Section D.5, "Rows and Columns for the Shanghai Balance Sheet Yearly Report"
Section D.6, "Rows and Columns for the Shanghai Income Statement (Industrial)"
Section D.7, "Rows and Columns for the Shanghai Income Statement (Service)"
This table shows how the system prints amounts to the rows and columns on the Shanghai Balance Sheet Monthly report:
UDC Value | Row Title | Line | Explanation |
---|---|---|---|
SH01–0010 | Current assets | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH01–0020 | Cash | 1 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0030 | Short-term investment | 2 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0040 | Notes receivable | 3 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0050 | Dividend receivable | 4 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0060 | Interest receivable | 5 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0070 | Accounts receivable | 6 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0080 | Other receivable | 7 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0090 | Advances to suppliers | 8 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0100 | Subsidies receivable | 9 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0110 | Inventories | 10 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0120 | Prepaid Expenses | 11 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0130 | Long-term debt investment maturing within one year | 21 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0140 | Other current assets | 24 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0150 | Total current assets | 30 | Prints the sum of lines 1–24. |
SH01–0160 | Long-term investments | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH01–0170 | Long-term stock investments | 31 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0180 | Long-term debt investments | 32 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0190 | Total long-term investment | 33 | Prints the sum of lines 31 and 32. |
SH01–0200 | Including: Gain/Loss on business combination (use '-' for negative amount, consolidated) | 34 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 31. |
SH01–0210 | Including: Gain/Loss on Stock Investment (use '-' for negative amount, consolidated) | 35 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 31. |
SH01–0220 | Fixed Assets | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH01–0230 | Fixed Assets at Original Cost | 39 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0240 | Less: Accumulated depreciation | 40 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0250 | Fixed Assets after Accumulated depreciation | 41 | Prints the sum of lines 39 and 40. |
SH01–0260 | Less: Provision for asset impairments | 42 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0270 | Net Fixed Assets | 43 | Prints the sum of lines 41 and 42. |
SH01–0280 | Construction Material | 44 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0290 | Construction in progress | 45 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0300 | Disposal of fixed assets | 46 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0310 | Total fixed assets | 50 | Prints the sum of lines 43–46. |
SH01–0320 | Intangible and other assets | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH01–0330 | Intangible assets | 51 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0340 | Long-term pre-paid expenses | 52 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0350 | Other long-term assets | 53 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0360 | Total intangible and other assets | 54 | Prints the sum of lines 51–53. |
SH01–0370 | Deferred Taxes | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH01–0380 | Deferred Tax Charges | 55 | Prints the sum of the accounts that you associated with this UDC. |
SH01–0390 | Total Assets | 60 | Prints the sum of line 30, 33, 50, 54, and 55. |
SH01–0400 | Current Liabilities | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH01–0410 | Short-term loan | 61 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0420 | Notes payable | 62 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0430 | Accounts payable | 63 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0440 | Advances from Customer | 64 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0450 | Accrued Payroll | 65 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0460 | Accrued Benefits and Bonus | 66 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0470 | Dividend payable | 67 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0480 | Tax payable | 68 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0490 | Other Payable | 69 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0500 | Other Accruals | 70 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0510 | Accrued expenses | 71 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0520 | Provision for short-term loan | 72 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0530 | Long-term liabilities due within one year | 78 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0540 | Other current liabilities | 79 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0550 | Total current Liabilities | 80 | Prints the sum of lines 61–79 as a reversed number. |
SH01–0560 | Long-term Liabilities | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH01–0570 | Long-term loans | 81 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0580 | Debentures payable | 82 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0590 | Long-term payables | 83 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0600 | Special Item payables | 84 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0610 | Other long-term liabilities | 85 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0620 | Total Long-term liabilities | 87 | Prints the sum of lines 81–85 as a reversed number. |
SH01–0630 | Deferred taxes | 88 | Prints this heading. You do not associate any accounts with this UDC value. |
SH01–0640 | Deferred production item | 89 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0650 | Total Liabilities | 90 | Prints the sum of lines 80, 87, and 89 as a reversed number. |
SH01–0660 | Minority Stock Holders' interests (consolidated) | 91 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0670 | Owners' equity | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH01–0680 | Paid-in capital | 92 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0690 | Less: capital refunded | 93 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0700 | Net paid-in capital | 94 | Prints the sum of lines 92 and 93 as a reversed number. |
SH01–0710 | Capital Surplus | 95 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0720 | Capitalized Profits | 96 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0730 | Including: Mandatory Capitalized profits | 97 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included on line 96. |
SH01–0740 | Less: Unrecognized Investment loss (consolidated) | 98 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0750 | Undistributed profit | 99 | Print the total of the current year net income, plus the sum of the accounts that you associated with this UDC, as a reversed number.
The system calculates the current year net income by subtracting liabilities and owners' equity from assets. |
SH01–0760 | Gain/Loss from currency translation (consolidated) | 100 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH01–0770 | Total Owners' equity | 101 | Prints the sum of lines 91, 94–96, and 98–100 as a reversed number. |
SH01–0780 | Total liabilities and owners' equity (or share owners' equity) | 102 | Prints the sum of lines 90 and 101 as a reversed number. |
This table shows how the system prints amounts in the rows and columns on the Shanghai Detail Statement of Main Tax Payable Monthly report:
UDC Value | Row Title | Line | Explanation |
---|---|---|---|
SH02–0010 | 1. VAT | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH02–0020 | 1. VAT Payable | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH02–0030 | (1) Amount not yet deducted at the beginning of period (use '-') | 1 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is the balance at the beginning of the period. |
SH02–0040 | (2) VAT on Sales | 2 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0050 | VAT refund for exported goods | 3 | Prints the sum of the accounts that you associated with this UDC. |
SH02–0060 | Amount Transfer out from VAT on purchase | 4 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0070 | Amount transfer out on overpaid VAT | 5 | Prints the sum of the accounts that you associated with this UDC. |
SH02–0080 | (3) VAT on Purchase | 6 | Prints the sum of the accounts that you associated with this UDC. |
SH02–0090 | VAT Paid | 7 | Prints the sum of the accounts that you associated with this UDC. |
SH02–0100 | Blank | 8 | Blank. |
SH02–0110 | Blank | 9 | Blank. |
SH02–0120 | Transfer out unpaid VAT | 10 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0130 | (4) Amount not yet deducted at the end of period (use '-') | 11 | Prints the sum of lines 1–10 as a reversed number. |
SH02–0140 | 2. VAT unpaid | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH02–0150 | (1) Amount unpaid at the beginning of period (use '-' for overpayment) | 12 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is the beginning balance for the period. |
SH02–0160 | (2) Current period amount transfer in (use '-' for overpayment) | 13 | Prints the sum of lines 5 and 10 as a reversed number. |
SH02–0170 | (3) Amount paid in current period | 14 | Prints the sum of the accounts that you associated with this UDC. |
SH02–0180 | (4) Amount unpaid at the end of period | 15 | Prints the sum of lines 12– 14 as a reversed number. |
SH02–0190 | 2. Use Tax | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH02–0200 | 1. Amount unpaid at the beginning of period (use '-' for overpayment) | 16 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0210 | 2. Additional Amount payable | 17 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0220 | 3. Amount paid | 18 | Prints the sum of the accounts that you associated with this UDC. |
SH02–0230 | 4. Amount unpaid at the end of period (use '-' for overpayment) | 19 | Prints the sum of lines 12–14 as a reversed number. |
SH02–0240 | 3. Sales Tax | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH02–0250 | 1. Amount unpaid at the beginning of period (use '-' for overpayment) | 20 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0260 | 2. Additional Amount payable | 21 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0270 | 3. Amount paid | 22 | Prints the sum of the accounts that you associated with this UDC. |
SH02–0280 | 4. Amount unpaid at the end of period (use '-' for overpayment) | 23 | Prints the sum of lines 20–22 as a reversed number. |
SH02–0290 | 4. City Tax | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH02–0300 | 1. Amount unpaid at the beginning of period (use '-' for overpayment) | 24 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0310 | 2. Additional Amount payable | 25 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0320 | 3. Amount paid | 26 | Prints the sum of the accounts that you associated with this UDC. |
SH02–0330 | 4. Amount unpaid at the end of period (use '-' for overpayment) | 27 | Prints the sum of lines 24–26 as a reversed number. |
SH02–0340 | 5. Income Tax | Title | Prints this heading. You do not associate any accounts with this UDC value. |
SH02–0350 | 1. Amount unpaid at the beginning of period (use '-' for overpayment) | 28 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0360 | 2. Additional Amount payable | 29 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH02–0370 | 3. Amount paid | 30 | Prints the sum of the accounts that you associated with this UDC. |
SH02–0380 | 4. Amount unpaid at the end of period (use '-' for overpayment) | 31 | Prints the sum of lines 28–30 as a reversed number. |
This table shows how the system prints amounts in the rows and columns on the Shanghai Income Statement Monthly report:
UDC Value | Row Title | Line | Explanation |
---|---|---|---|
SH03–0010 | 1. Main Operation Revenue | 1 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH03–0020 | Minus: Cost of Main Operations | 2 | Prints the sum of the accounts that you associated with this UDC. |
SH03–0030 | Main Operation and Sales Taxes | 3 | Prints the sum of the accounts that you associated with this UDC. |
SH03–0040 | 2. Main Operation Profit (Use '-' for Loss) | 4 | Prints the sum of lines 1–3. |
SH03–0050 | Plus: Other Operation Profit (Use '-' for Loss) | 5 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH03–0060 | Minus: Operation Expenses | 6 | Prints the sum of the accounts that you associated with this UDC. |
SH03–0070 | Administrative Expenses | 7 | Prints the sum of the accounts that you associated with this UDC. |
SH03–0080 | Accounting Expenses | 8 | Prints the sum of the accounts that you associated with this UDC. |
SH03–0090 | Blank | 9 | Blank |
SH03–0100 | 3. Operation Profit | 10 | Prints the sum of lines 4–8. |
SH03–0110 | Plus: Investment Profit (Use '-' for Loss) | 11 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH03–0120 | Reimbursed Income | 12 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH03–0130 | Non-operational Income | 13 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH03–0140 | Less: Non-Operational Expenses | 14 | Prints the sum of the accounts that you associated with this UDC. |
SH03–0150 | 4. Total Profit | 15 | Prints the sum of lines 10–14 as a reversed number. |
SH03–0160 | Less: Income Tax | 16 | Prints the sum of the accounts that you associated with this UDC. |
SH03–0170 | Minority Share Holders Gain and Loss (Total) | 17 | Prints the sum of the accounts that you associated with this UDC. |
SH03–0180 | Plus: Unrecognized Investment Loss (Total) | 18 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH03–0190 | 5. Net Profit (Use '-' for Loss) | 20 | Prints the sum of lines 15–18 as a reversed number. |
This table shows how the system prints amounts in the rows and columns on the Shanghai Income Statement (Commercial) report:
UDC Value | Row Title | Line | Explanation |
---|---|---|---|
SH04–0010 | Sales | 1 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH04–0020 | Less: Sales discounts and allowances | 2 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0030 | NET SALES | 3 | Prints the sum of lines 1 and 2 as a reversed number. |
SH04–0040 | Less: Cost of sales | 4 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0050 | Purchasing expenses | 5 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0060 | Blank | 6 | Blank. |
SH04–0070 | Blank | 7 | Blank. |
SH04–0080 | GROSS PROFIT | 8 | Prints the sum of lines 3–7 as a reversed number. |
SH04–0090 | Add: Income from purchase and sales commission | 9 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH04–0100 | GROSS PROFIT FROM MAIN OPERATION | 10 | Prints the sum of lines 8 and 9 as a reversed number. |
SH04–0110 | Less: Selling expenses | 11 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0120 | General & administrative expenses | 12 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0130 | Financial expenses | 13 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0140 | Including: Interest expenses (less interest income) | 14 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 13. |
SH04–0150 | Exchange loss (less exchange gains | 15 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 13. |
SH04–0160 | Blank | 16 | Blank. |
SH04–0170 | Blank | 17 | Blank. |
SH04–0180 | Blank | 18 | Blank. |
SH04–0190 | INCOME FROM MAIN OPERATION | 19 | Prints the sum of lines 10–13 as a reversed number. |
SH04–0200 | Add: Income from other operations | 20 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH04–0210 | Blank | 21 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0220 | OPERATING INCOME | 22 | Prints the sum of lines 19–21 as a reversed number. |
SH04–0230 | Add: Investments income | 23 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH04–0240 | Gains or losses from futures | 24 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH04–0250 | Non-operating income | 25 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH04–0260 | Gains from disposal of fixed assets | 26 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 25. |
SH04–0270 | Income from non-monetary transactions | 27 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 25. |
SH04–0280 | Fines received | 28 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 25. |
SH04–0290 | Subsidies | 29 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH04–0300 | Less: Non-operating expenses | 30 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0310 | Losses on disposal of fixed assets | 31 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 30. |
SH04–0320 | Losses on debt restructuring | 32 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 30. |
SH04–0330 | Fines paid | 33 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 30. |
SH04–0340 | Donations | 34 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 30. |
SH04–0350 | Add: Adjustment to prior year's income and expense | 35 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH04–0360 | Blank | 36 | Blank. |
SH04–0370 | INCOME BEFORE TAX | 37 | Prints the sum of lines 22–36 as a reversed number. |
SH04–0380 | Less: Income tax | 38 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0390 | NET INCOME | 39 | Prints the sum of lines 37 and 38 as a reversed number. |
SH04–0400 | Blank description | 40 | Blank. |
SH04–0410 | Blank description | 41 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0420 | Blank description | 42 | Prints the sum of the accounts that you associated with this UDC. |
SH04–0430 | Blank description | 43 | Prints the sum of the accounts that you associated with this UDC. |
This table shows how the system prints amounts in the rows and columns on the Shanghai Balance Sheet Yearly report:
UDC Value | Row Title | Line | Explanation |
---|---|---|---|
SH06–0010 | Cash on Hand | 1 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0020 | Short-term Investment | 2 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0030 | Notes Receivable | 3 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0040 | Dividend Receivable | 4 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0050 | Interest Receivable | 5 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0060 | Account Receivable | 6 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0070 | Other Receivables | 7 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0080 | Prepayments | 8 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0090 | Advances to Suppliers | 9 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0100 | Refund Receivable | 10 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0110 | Export Tax Refund Receivable | 11 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0120 | Inventories | 12 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0130 | Including: Material | 13 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 12. |
SH06–0140 | Finished Goods (in Warehouse) | 14 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 12. |
SH06–0150 | Prepaid Expenses | 15 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0160 | Deferred Loss on Current Asset | 16 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0170 | Long-Term Bond maturing in one year | 17 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0180 | Other Current Assets | 18 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0190 | Total Current Assets | 19 | Prints the sum of lines 1–18, excluding lines 13 and 14. |
SH06–0200 | Long-Term Investment | 20 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0210 | Including: Long-term Investment in Stock | 21 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 20. |
SH06–0220 | Long-term Investment in Bonds | 22 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 20. |
SH06–0230 | Goodwill from Merger | 23 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0240 | Total Long-term investment | 24 | Prints the sum of lines 20 and 23. |
SH06–0250 | Fixed Assets at cost | 25 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0260 | Less: Accumulated Depreciation | 26 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0270 | Fixed Assets | 27 | Prints the sum of lines 25 and 26. |
SH06–0280 | Less: Provision for asset impairment | 28 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0290 | Net Fixed Asset | 29 | Prints the sum of lines 27 and 28. |
SH06–0300 | Disposal of Fixed Assets | 30 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0310 | Construction Material | 31 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0320 | Construction in Progress | 32 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0330 | Unamortized Loss on Fixed Asset | 33 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0340 | Total Net Fixed Asset | 34 | Prints the sum of lines 29–33. |
SH06–0350 | Intangible Asset | 35 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0360 | Including: Right to Use Land | 36 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 35. |
SH06–0370 | Deferred Liabilities (Long-term Deferred Expenses) | 37 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0380 | Including: Fixed Asset Repairs | 38 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 37. |
SH06–0390 | Fixed Asset Improvements | 39 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 37. |
SH06–0400 | Other Long-Term Asset | 40 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0410 | Blank | 41 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0420 | Total Intangible and Other Assets | 42 | Prints the sum of lines 35, 37, and 40. |
SH06–0430 | Deferred Taxes Receivable | 43 | Prints the sum of the accounts that you associated with this UDC. |
SH06–0440 | Total Assets | 44 | Prints the sum of lines 19, 24, 34, 42, and 43. |
SH06–0450 | Short-term debt | 45 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0460 | Notes Payable | 46 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0470 | Accounts Payable | 47 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0480 | Advances from Customers | 48 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0490 | Accrued Payroll | 49 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0500 | Employee Benefit and bonus Payable | 50 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0510 | Dividend Payable (Dividend) | 51 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0520 | Tax Payable | 52 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0530 | Other Payables | 53 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0540 | Other accruals | 54 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0550 | Accrued Expenses | 55 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0560 | Provision for debt | 56 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0570 | Deferred Income | 57 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0580 | Long-term debt maturing in one year | 58 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0590 | Other Liabilities | 59 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0600 | Blank | 60 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0610 | Blank | 61 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0620 | Total current liability | 62 | Prints the sum of lines 45–61 as a reversed number. |
SH06–0630 | Long-term loan | 63 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0640 | Debenture Payable | 64 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0650 | Long-term Payable | 65 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0660 | Special long-term Payable | 66 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0670 | Other Long-term debt | 67 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0680 | Total Long-term debts | 68 | Prints the sum of lines 63–67 as a reversed number. |
SH06–0690 | Deferred Taxes Payable | 69 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0700 | Total Liabilities | 70 | Prints the sum of lines 62, 68, and 69 as a reversed number. |
SH06–0710 | Blank | 71 | Blank |
SH06–0720 | Minority Stock Holder's Interests | 72 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0730 | Paid-in Capitals | 73 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0740 | Including: Chinese Investment (non-RMB net amount) | 74 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 73. |
SH06–0500 | Foreign Investment (non-RMB net amount) | 75 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 73. |
SH06–0760 | Blank | 76 | Blank |
SH06–0770 | minus: Returned Investment | 77 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0780 | Capital Reserve | 78 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0790 | Reserved Profit | 79 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0800 | Including: Reserve fund | 80 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 79. |
SH06–0810 | Enterprise Expansion fund | 81 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 79. |
SH06–830 | Retrained Earnings | 83 | Print the total of the current year net income, plus the sum of the accounts that you associated with this UDC, as a reversed number.
The system calculates net income by subtracting liabilities and owners' equity from assets. |
SH06–0840 | Gain/Loss on Currency Exchange | 84 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH06–0850 | Total Stock Holder's Equity | 85 | Prints the sum of lines 72–73, 77–79, and 82–84 as a reversed number. |
SH06–0860 | Blank | 86 | Blank |
SH06–0870 | Blank | 87 | Blank |
SH06–0880 | Total Liabilities and Stock Holder's Equity | 88 | Prints the sum of lines 62, 68, 70, and 85 as a reversed number. |
This table shows how the system prints amounts in the rows and columns on the Shanghai Income Statement (Industrial) report:
UDC Value | Row Title | Line | Explanation |
---|---|---|---|
SH08–0010 | 1. Main Operating Revenue | 1 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0020 | Including: Export Product (Merchandise) Sales | 2 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 1. |
SH08–0030 | Import Product (Merchandise) Sales | 3 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 1. |
SH08–0050 | 2. Main Operating Gross Profit | 5 | Prints the sum of lines 1 and 4 as a reversed number. |
SH08–0060 | Less: (1) Cost for the Main Operation | 6 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0070 | Including: Cost for Exported Product Sales | 7 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 6. |
SH08–0080 | (2) Main Operating Taxes and Fees | 8 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0090 | (3) Other Operation Expenses | 9 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0100 | (4) Other Expenses | 10 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0110 | Plus: (1) Accrued Revenue | 11 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0120 | Plus: (1) Accrued Revenue | 12 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0130 | (3) Other Revenue | 13 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0140 | 3. Main Operating Income (use '-' for Loss) | 14 | Prints the sum of lines 5–13, excluding line 7 as a reversed number. |
SH08–0150 | Plus: Income from other Operation | 15 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0160 | Minus: (1) Operation Expenses | 16 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0170 | (2) General and Administrative Expenses | 17 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0180 | (3) Financial Expenses | 18 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0190 | (4) Other Expenses | 19 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0200 | 4. Total Income (use '-' for Loss) | 20 | Prints the sum of lines 14–19 as a reversed number. |
SH08–0210 | Plus: (1) Investment Income (use '-' for loss | 21 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0220 | (2) Income from Futures | 22 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0230 | (3) Refund from Government | 23 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0240 | Including: Previous Refund on unprofitable Businesses | 24 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 23. |
SH08–0250 | (4) Non-operating Income | 25 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0260 | Including: Income from disposal of fixed assets | 26 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 25. |
SH08–0270 | Income from non-currency transaction | 27 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 25. |
SH08–0280 | Income from disposal of intangible assets | 28 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 25. |
SH08–0290 | Income from fine | 29 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 25. |
SH08–0300 | (5) Other | 30 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0310 | Including: Last year adjustment to Payroll Expense | 31 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 30. |
SH08–0320 | Minus: (1) non-operating Expenses | 32 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0330 | including: Loss from disposal of fixed asset | 33 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 32. |
SH08–0340 | Loss from Debt Restructuring | 34 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 32. |
SH08–0350 | Fine | 35 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 32. |
SH08–0360 | Donations | 36 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 32. |
SH08–0370 | (2) Other Expenses | 37 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0380 | Including: Additional Payroll Expense | 38 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 37. |
SH08–0390 | 5. Total Profit (use '-' for net loss) | 39 | Prints the sum of lines 20-23, 25, 30, 32, and 37 as a reversed number. |
SH08–0400 | minus: income tax | 40 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0410 | Minority Stock Holder's Interest | 41 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0420 | Plus: *unrealized Investment Loss (use '+') | 42 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0430 | 6. Net Profit (use '-' for loss) | 43 | Prints the sum of lines 39–42 as a reversed number. |
SH08–0440 | Plus: (1) Retained Earning at the beginning of year | 44 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0450 | (2) Add to/Withdraw from Mandatory Reserved Fund | 45 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0460 | (3) Other Adjustments | 46 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH08–0470 | 7. Disposable Profit | 47 | Prints the sum of lines 43–46 as a reversed number. |
SH08–0480 | Less: (1) Mandatory Retained Earnings | 48 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0490 | (2) Add to Working Capital | 49 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0500 | (3) Accrued Mandatory Reserved Fund | 50 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0510 | (4) Accrued Mandatory Public Fund | 51 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0520 | (5) Accrued Reserved for Payroll and Employee Benefits | 52 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0530 | (6) Accrued for Saving Funds | 53 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0540 | (7) Accrued Reserved Business Development Fund | 54 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0550 | (8) Return to Investors | 55 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0560 | (9) Other | 56 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0570 | 8. Net Income available to Stock Holders | 57 | Prints the sum of lines 47–56 as a reversed number. |
SH08–0580 | minus: (1) Preferred Dividend | 58 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0590 | (2) Reserved for Public Fund | 59 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0600 | (3) Ordinary Dividend Payable | 60 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0610 | (4) Ordinary Dividend Convertible to Equity | 61 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0620 | (5) Other | 62 | Prints the sum of the accounts that you associated with this UDC. |
SH08–0630 | 9. Undistributed net Income | 63 | Prints the sum of lines 57–62 as a reversed number. |
SH08–0640 | Including: net loss can be carried over to the next year (use + sign) | 64 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 63. |
This table shows how the system prints amounts in the rows and columns on the Shanghai Income Statement (Service) report:
UDC Value | Row Title | Line | Explanation |
---|---|---|---|
SH09–0010 | Revenues | 1 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH09–0020 | Less: Sales tax | 2 | Prints the sum of the accounts that you associated with this UDC. |
SH09–0030 | Operating cost | 3 | Prints the sum of the accounts that you associated with this UDC. |
SH09–0040 | Operating expense | 4 | Prints the sum of the accounts that you associated with this UDC. |
SH09–0050 | Blank | 5 | Blank. |
SH09–0060 | GROSS PROFIT | 6 | Prints the sum of lines 1–4 as a reversed number. |
SH09–0070 | Less: General and administrative expenses | 7 | Prints the sum of the accounts that you associated with this UDC. |
SH09–0080 | Financial expenses | 8 | Prints the sum of the accounts that you associated with this UDC. |
SH09–0090 | Including: Interest expenses (less interest income) | 9 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 8. |
SH09–0100 | Exchange loss less exchange gains) | 10 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 8. |
SH09–0110 | Blank | 11 | Blank |
SH09–0120 | OPERATING INCOME | 12 | Prints the sum of lines 6–8 as a reversed number. |
SH09–0130 | Add: Investments income | 13 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH09–0140 | Gains or losses from futures | 14 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH09–0150 | Subsidies | 15 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH09–0160 | Non-operating income | 16 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH09–0170 | Gains on disposal of fixed assets | 17 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 16. |
SH09–0180 | Income from non-monetary transactions | 18 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 16. |
SH09–0190 | Fines received | 19 | Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 16. |
SH09–0200 | Blank | 20 | Blank. |
SH09–0210 | Less: on-operating expenses | 21 | Prints the sum of the accounts that you associated with this UDC. |
SH09–0220 | Losses on disposal of fixed assets | 22 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 21. |
SH09–0230 | Losses on debt restructuring | 23 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 21. |
SH09–0240 | Fines paid | 24 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 21. |
SH09–0250 | Donations | 25 | Prints the sum of the accounts that you associated with this UDC. This amount is included in line 21. |
SH09–0260 | Add: Adjustment to prior year's income and expense | 26 | Prints the sum of the accounts that you associated with this UDC as a reversed number. |
SH09–0270 | Blank | 27 | Blank |
SH09–0280 | INCOME BEFORE TAX | 28 | Print the sum of lines 12–16, plus line 21 and line 26, as a reversed number. |
SH09–0290 | Less: Income tax | 29 | Prints this sum of the accounts that you associated with this UDC. |
SH09–0300 | NET INCOME | 30 | Prints the sum of lines 28 and 29 as a reversed number. |