(CHN) Generating Financial Reports for Beijing, Guangzhou, and Shanghai

This chapter provides an overview of the financial reports for Beijing, Guangzhou, and Shanghai, lists prerequisites, and discusses how to:

Print account master reports.
Generate Beijing financial reports
Generate Guangzhou financial reports
Generate Shanghai financial reports

Understanding Financial Reports for Beijing, Guangzhou, and Shanghai

China has a standardized chart of accounts, which is used to create balance sheets and income statements. The country has different balance sheets and income statement formats for different businesses, as well as different formats for state-owned and foreign-invested businesses.

The cities of Beijing, Guangzhou, and Shanghai require that you report financial data according to the Chinese reporting formats for each city. The chart of accounts for your organization might not correlate to the codes that each city requires. To produce the financial reports in the layout that is required by each city, you must link your chart of accounts to the Chinese reporting codes that are provided by the cities of Beijing, Guangzhou, and Shanghai.

To link your chart of accounts to the Chinese reporting codes, you can use account category codes 21–43 in system 09. The values for these category codes are stored in the F0901 table.

The Chinese reporting codes and layout details for financial reports are in separate UDC tables for system 75C. These UDC tables contain layout information, such as line numbers and headings for section totals, and the reporting code information, such as descriptions of accounts. The values in the UDC tables for system 75C exist merely as a method to deliver the reporting codes and layout information to you; the system does not read the values from system 75C when you run the reports.

Before the system can read the values for the Chinese reporting codes and layout details, you must copy the values from the UDC tables in system 75C to category codes 21–43 in system 09 by running the Copy UDC from F0005 and F0005D program (R090005). The values must be copied to system 09 because they must be associated with your chart of accounts.

See Copying UDC Values for Financial Reports for China.

After you copy the reporting codes and layout detail values to system 09, you can use the Accounts program (P0901) to link the values to accounts in your chart of accounts if your user display preference is set to China (CN). The system prints the amounts from your chart of accounts in the correct place on the financial reports, according to the appropriate layout. After you link your chart of accounts to the reporting codes, you can verify that the accounts are correctly associated by running the Account Master reports.

See Associating Your Chart of Accounts to the Chinese Reporting Codes.

See Printing Account Master Reports for China.

When you run a financial report for Beijing, Guangzhou, or Shanghai, the system reads the Account Master (F0901) and Account Balances (F0902) tables and writes the summarized data to the China Financial Report Staging Work File table (F75CUI2). The system reads the data in table F75CUI2, reads the appropriate UDC table, performs calculations, and formats the data as it writes the data to the China Financial Report Work File table (F75CUI1). The system then writes the formatted data to the report, according to the processing option settings.

In addition to specifying the category codes value to use for the report layout, you complete processing options to specify how the system scales the numerical values on the report, whether the reports shows decimals, how the report displays negative numbers, and whether the system produces the report in English or Chinese. Some reports let you specify that the system prints the report in English or Chinese, or both.

You can produce the Chinese financial reports in Simplified Chinese or in English. Some reports can also be produced in both Simplified Chinese and English. You should verify with the Chinese government of each province the language in which you must submit the reports for that province.

Note. JD Edwards EnterpriseOne software does not support all of the formats that are accepted in Chinese business practice, but it does provide sample reports that you can customize to your specific reporting needs.

Example

Suppose you need to submit Beijing financial reports. You decide to use account category code 09/24 for the Statement of Value Added Tax Payable report, 09/25 for the Beijing Balance Sheet Yearly report, and 09/26 for the Beijing Income Statement (Industrial) report.

For the Beijing Balance Sheet Yearly report, you would complete these steps:

Using R090005, copy the values in UDC 75C/B1 to 09/24, copy the values in UDC 75C/B2 to 09/25, and copy the values from UDC 75C/B4 to 09/26.
Use the Review and Revise Accounts program (P0901) to assign the category reporting codes to accounts in your chart of accounts for each of the reports.
Assign BJ02–0060 to category code 25 for accounts receivable accounts. BJ02–0060 is the value for Accounts Receivable in the Chinese reporting codes. To assign a category code, select an accounts receivable account on the Work with Accounts form. On the Revise Single Account form, select the Category Codes 21–30 tab and enter BJ02–0060 in the Category Code 25 field.
Assign category code values to the remaining accounts in your chart of accounts.

Process Flow

This graphic shows the system process flow for the Chinese financial reports:

Process flow for Chinese financial reports

Prerequisites

Before you complete the tasks in this section:

Verify that your user display preference is set to China (CN).
Verify that the values which are needed for a specific report exist in a system 09 account category code. To generate the report in English, the values must exist in English in the F0005 table for system 09. To generate the report in Chinese, the values must exist in the F0005D table for system 09.
Use the Accounts program to link your chart of accounts to the Chinese reporting codes for a specific report.

See Associating Your Chart of Accounts to the Chinese Reporting Codes.

Printing Account Master Reports for China

This section provides an overview of account master reports and discusses how to:

Print account master reports.
Set processing options for Account Master Report Cat. Code 24-33 (R75C0701) and Account Master Report Cat. Code 34-43 (R75C0702).

Understanding the Account Master Reports

The Account Master Report Cat. Code 24-33 (R75C0701) program and the Account Master Report Cat. Code 34-43 (R75C0702) program generate reports that show how the accounts in your chart of accounts are associated with the Chinese reporting codes that are required for reporting financial data to the government. You can use these reports to determine if the appropriate accounts in your chart of accounts are associated to the appropriate reporting codes.

Setting Processing Options for Account Master Report Cat. Code 24-33 (R75C0701) and Account Master Report Cat. Code 34-43 (R75C0702)

Processing options enable you to set default values for processing.

1. Unstructured Account Number	Enter 1 to print the 3rd account number (unstructured account number) on the report.
2. Business Unit Description	Enter 1 to print the description of the business unit associated with the accounts when the system changes from printing the accounts for one business unit to printing the accounts for another business unit.

Printing the Account Master Reports

Use one of these navigations:

Select Financial Reports (G75C09), Account Master Report Cat. Code 24-33.
Select Financial Reports (G75C09), Account Master Report Cat. Code 34-43.

Generating Beijing Financial Reports

This section provides overviews of the Beijing Statement of Value Added Tax Payable report, the Beijing Balance Sheet Yearly report, and the Beijing Income Statement (Industrial) report, and discusses how to:

Print the Beijing Statement of Value Added Tax Payable report.
Set processing options for Beijing Statement of Value Added Tax Payable (R75C1000).
Print the Beijing Balance Sheet Yearly report.
Set processing options for Beijing Balance Sheet Yearly (R75C10002).
Run the Beijing Income Statement (Industrial) report.
Set processing options for Beijing Income Statement (Industrial) (R75C10004).

Understanding the Beijing Statement of Value Added Tax Payable Report

The Beijing Statement of Value Added Tax Payable report (R75C1000) generates a balance sheet that companies doing business in Beijing, China, are required to give to the local authorities each accounting period. The report includes data about value-added tax (VAT) payable on sales and purchases, and VAT that has been paid on sales and purchases.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the BJ-01 Statement of Tax Payable UDC table (75C/B1).

The maximum length of the description column is 85 characters. The system truncates longer descriptions.

Report Rows and Columns

For lines 1–10 (UDC values BJ01–020 through BJ01–0110) and lines 12–14 (UDC values BJ01–0140 through BJ01–0160), the system prints these amounts:

For the Current Month column, prints the sum of the accounts from the first accounting period through the accounting period that precedes the period that you specify in the Period Number processing option. For example, if you specify period 6, the system prints the sum of the accounts for periods 1–5.
For the Current Year Cumulative column, prints the sum of the accounts for the appropriate UDC value for the period that you specify in the Period Number processing option. For example, if you specify period 6, the system prints the sum of the accounts for periods 1– 6.

This table shows how the system prints amounts in the rows and columns on the Beijing Statement of Value Added Tax Payable report:

UDC Value	Row Title	Line	Explanation
BJ01–0010	VAT payable	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ01–0020	Amount unpaid at beginning of year	1	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ01–0030	VAT on sales	2	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ01–0040	VAT refund for exported goods	3	Prints the sum of the accounts that you associated with this UDC.
BJ01–0050	Amount transfer out from VAT on purchase	4	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ01–0060	Transfer out overpaid VAT	5	Prints the sum of the accounts that you associated with this UDC.
BJ01–0070	VAT on purchase	6	Prints the sum of the accounts that you associated with this UDC.
BJ01–0080	VAT paid	7	Prints the sum of the accounts that you associated with this UDC.
BJ01–0090	Tax reduced and exempted	8	Prints the sum of the accounts that you associated with this UDC.
BJ01–0100	VAT payable on domestic sales	9	Prints the sum of the accounts that you associated with this UDC.
BJ01–0110	Transfer out unpaid VAT	10	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ01–0120	Amount not yet deducted at end of period	11	Prints the sum of lines 1–10 for each column.
BJ01–0130	VAT unpaid:	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ01–0140	Amount unpaid at beginning of year	12	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ01–0150	Amount transfer in at current period	13	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ01–0160	Amount paid at current period	14	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ01–0170	Amount unpaid at end of period	15	Prints the sum of lines 12, 13, and 14 for each column as a reversed number.

Print the Beijing Statement of Value Added Tax Payable Report

Select Financial Reports (G75C09), Beijing Statement of Value Added Tax Payable.

Setting Processing Options for Beijing Statement of Value Added Tax Payable (R75C10001)

Processing options enable you to specify the default processing for reports.

Selection

Although processing options are set up during JD Edwards EnterpriseOne implementation, you can change processing options each time you run a program.

1. Company	Specify the company for which the system runs the report. The company that you enter must exist in the F0010 table. You must complete this processing option.
2. Fiscal Year	Specify the year of the fiscal period for which the system runs the report. Enter a two-digit year. If you leave this processing option blank, the system uses the current fiscal year.
3. Period Number	Specify the code for the ledger that is assigned to the records that you want to process. If you leave this processing option blank, the system uses the current accounting period.
4. Ledger Type	Specify the code for the ledger that is assigned to the records that you want to process. If you leave this processing option blank, the system processes records with a ledger type of AA.
5. Category Code (24–43)	Specify the system 09 account category code to which you copied the values from system 75C. Values are category codes 24 through 43. The system uses the values in the category code that you specify to determine the layout of the report.

Display

Although processing option are set up during JD Edwards EnterpriseOne implementation, you can change processing options each time you run a program.

1. Scaling	Specify the factor by which the system divides the amounts in the F0902 table before the system prints the amounts on the report. The factor that you specify must exist in the Scaling UDC table 75C/SC. For example, suppose that the amount for an account in table F0902 is 23,929. If you complete this processing option with 1000, the system divides 23,929 by 1000, rounds to the nearest whole number, and prints 24 on the report. You can set the Display Decimal processing option to make the system display the scales amount with decimals. If you leave this processing option blank, the system prints the amounts from table F0902 as they appear in the table.
2. Decimal Display	Specify whether the system prints the amounts on the report with a decimal. If you complete the Scaling processing option, the system divides the amount in the F0902 table by the amount that you specify, rounds the amount, and then places the decimal as you specify in this processing option. For example, suppose that the amount for an account in table F0902 is 23,929. You complete the Scaling processing option with 1000 and this processing option with 1. The system divides 23,929 by 1000, rounds the amount, and prints the amount with two decimal places. In this example, the amount printed on the report would be 23.93. Values are: Blank: Do not print the amounts with decimals. 1: Print the amounts with two decimals.
3. Negative Sign	Specify how negative numbers appear on the report. Values are: Blank: Print a minus sign (–) before the number. 1: Print parentheses around the number. For example, for the number 10 to appear as a negative number, the report prints (10).
4. Language	Specify the language in which the system prints the report. Values are: Blank or 1: Print the report in Chinese. 2: Print the report in English. 3: Print the report in both Chinese and English.
5. Language Code for Chinese	Specify the language code for Chinese when you complete the Language processing option with a value that causes the system to print the report in Chinese. The code that you specify must exist in the language UDC table 01/LP. If you leave this processing option blank, the system prints this report in English only, even if the Language processing option specifies that the system prints the report in Chinese, or both English and Chinese.

Understanding the Beijing Balance Sheet Yearly Report

The Beijing Balance Sheet Yearly report (R75C10002) generates a balance sheet that companies doing business in Beijing, China, are required to give to the local authorities each accounting period. The report includes data about assets, liabilities, and owners' equity.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the BJ–02 Yearly Balance Sheet UDC table 75C/B2.

The maximum length of the description columns is 55 and 61 characters. The system truncates longer descriptions.

Report Rows and Columns

The system completes the amounts in the Beginning of Year column with the amount from the Balance Forward field in the F0902 table, and completes the At End of Period column with the amount in the Balance Forward field plus the sum of the period ending amounts for the periods up to and including the period that you specify in the Period Number processing option. For example, if you specify period 4 in the Period Number processing option, the system prints the sum of the Balance Forward field plus the amounts for periods 1, 2, 3, and 4 on the report.

This table shows how the system prints amounts in the rows and columns on the Beijing Balance Sheet Yearly report:

UDC Value	Row Title	Line	Explanation
BJ02–0010	CURRENT ASSETS	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0020	Cash on hand	1	Prints the sum of the accounts that you associated with this UDC.
BJ02–0030	Cash in bank	2	Prints the sum of the accounts that you associated with this UDC.
BJ02–0040	Marketable securities	4	Prints the sum of the accounts that you associated with this UDC.
BJ02–0050	Notes receivable	5	Prints the sum of the accounts that you associated with this UDC.
BJ02–0060	Accounts receivable	6	Prints the sum of the accounts that you associated with this UDC.
BJ02–0070	Less: Provision for bad debts	7	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0080	Advances to suppliers	8	Prints the sum of the accounts that you associated with this UDC.
BJ02–0090	Other receivables	10	Prints the sum of the accounts that you associated with this UDC.
BJ02–0100	Prepaid expense	11	Prints the sum of the accounts that you associated with this UDC.
BJ02–0110	Inventories	12	Prints the sum of the accounts that you associated with this UDC.
BJ02–0120	Less: Provision for loss on realization of inventories	13	Prints the sum of the accounts that you associated with this UDC.
BJ02–0130	Long-term investments maturing within one year	15	Prints the sum of the accounts that you associated with this UDC.
BJ02–0140	Other current assets	16	Prints the sum of the accounts that you associated with this UDC.
BJ02–0150	TOTAL CURRENT ASSETS	17	Prints the sum of lines 1–16.
BJ02–0160	LONG-TERM INVESTMENTS	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0170	Long-term investments	18	Prints the sum of the accounts that you associated with this UDC.
BJ02–0180	Receivables collectible after one year	20	Prints the sum of the accounts that you associated with this UDC.
BJ02–0190	FIXED ASSETS:	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0200	Fixed assets-cost	21	Prints the sum of the accounts that you associated with this UDC.
BJ02–0210	Less: Accumulated depreciation	22	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0220	Fixed assets-net value	24	Prints the sum of lines 21–22.
BJ02–0230	Disposal of fixed asset	27	Prints the sum of the accounts that you associated with this UDC.
BJ02–0240	CURRENT LIABILITIES	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0250	Short-term loans	42	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0260	Notes payable	43	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0270	Accounts payable	44	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0280	Accrued payroll	45	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0290	Taxes payable	46	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0300	Dividends payable	47	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0310	Advances from customers	48	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0320	Other payables	50	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0330	Accrued expenses	51	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0340	Staff and workers' bonus and welfare fund	52	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0350	Long-term liabilities due within one year	53	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0360	Other current liabilities	54	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0370	Total current liabilities	55	Prints the sum of lines 42–54 as a reversed number.
BJ02–0380	LONG-TERM LIABILITIES	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0390	Long-term loans	56	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0400	Debentures payable	57	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0410	Premium (Discount) on debentures payable	58	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0420	Payables due after one year	59	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0430	TOTAL LONG-TERM LIABILITIES	60	Prints the sum of lines 56–59 as a reversed number.
BJ02–0440	CONSTRUCTION IN PROGRESS	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0450	Construction in progress	28	Prints the sum of the accounts that you associated with this UDC.
BJ02–0460	INTANGIBLE ASSETS	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0470	Land occupancy right	29	Prints the sum of the accounts that you associated with this UDC.
BJ02–0480	Industry property rights and proprietary technology	30	Prints the sum of the accounts that you associated with this UDC.
BJ02–0490	Other intangible assets	31	Prints the sum of the accounts that you associated with this UDC.
BJ02–0500	TOTAL INTANGIBLE ASSETS	32	Prints the sum of lines 29–31.
BJ02–0510	OTHER ASSETS	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0520	Organization expenses	33	Prints the sum of the accounts that you associated with this UDC.
BJ02–0530	Exchange loss during start-up period	34	Prints the sum of the accounts that you associated with this UDC.
BJ02–0540	Deferred loss on investments	35	Prints the sum of the accounts that you associated with this UDC.
BJ02–0550	Deferred tax charges	36	Prints the sum of the accounts that you associated with this UDC.
BJ02–0560	Other deferred expenses	37	Prints the sum of the accounts that you associated with this UDC.
BJ02–0570	Unamortized exchange losses	38	Prints the sum of the accounts that you associated with this UDC.
BJ02–0580	TOTAL OTHER ASSETS	40	Prints the sum of lines 33–38.
BJ02–0590	TOTAL ASSETS	41	Prints the sum of lines 17, 18, 20, 24, 27, 28, 32, and 40 as a reversed number.
BJ02–0600	OTHER LIABILITIES	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0610	Exchange gain during start-up period	61	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0620	Deferred gain on investments	62	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0630	Deferred tax credits	63	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0640	Other deferred credits	64	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0650	Unamortized exchange gain	65	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0660	TOTAL OTHER LIABILITIES	66	Prints the sum of lines 61– 65 as a reversed number.
BJ02–0670	TOTAL LIABILITIES	67	Prints the sum of lines 55, 60, and 66 as a reversed number.
BJ02–0680	OWNER'S EQUITY	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0690	Registered capital	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0700	Paid-in capital	68	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0710	Including:	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
BJ02–0720	Including: Chinese investment	69	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included on line 68.
BJ02–0730	Foreign investment	70	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included on line 68.
BJ02–0740	Less: Investment returned	71	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0750	Capital surplus	72	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0760	Reserve fund	74	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0770	Enterprise expansion fund	75	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0780	Profits capitalized on return of investments	76	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0790	Current year net income	77	Prints the total of the current year net income, plus the sum of the accounts that you associated with this UDC, as a reversed number. This report calculates the current year net income by subtracting liabilities and owners equity from assets.
BJ02–0800	Undistributed profits	78	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ02–0810	TOTAL OWNER'S EQUITY	80	Prints the sum of lines 68 and 71–78 as a reversed number.
BJ02–0820	TOTAL LIABILITIES AND OWNER'S EQUITY	81	Prints the sum of lines 67–80 as a reversed number.

Printing the Beijing Balance Sheet Yearly Report

Select Financial Reports (G75C09), Beijing Balance Sheet Yearly.

Setting Processing Option for Beijing Balance Sheet Yearly (R75C10002)

Processing options enable you to specify the default processing for reports.

Selection

Although processing options are set up during JD Edwards EnterpriseOne implementation, you can change processing options each time you run a program.

1. Company	Specify the company for which the system runs the report. The company that you enter must exist in the F0010 table. You must complete this processing option.
2. Fiscal Year	Specify the year of the fiscal period for which the system runs the report. Enter a two-digit year. If you leave this processing option blank, the system uses the current fiscal year.
3. Period Number	Specify the code for the ledger that is assigned to the records that you want to process. If you leave this processing option blank, the system uses the current accounting period.
4. Ledger Type	Specify the code for the ledger that is assigned to the records that you want to process. If you leave this processing option blank, the system processes records with ledger type AA.
5. Category Code (24–43)	Use this processing option to specify the system 09 account category code to which you copied the values from system 75C. Value are category codes 24 through 43. The system uses the values in the category code that you specify to determine the layout of the report.

Display

Although processing options are set up during JD Edwards EnterpriseOne implementation, you can change processing options each time you run a program.

1. Scaling	Specify the factor by which the system divides the amounts in the F0902 table before the system prints the amounts on the report. The factor that you specify must exist in the scaling UDC table 75C/SC. For example, suppose that the amount for an account in table F0902 is 23,929. If you enter 1000 for this processing option, the system divides 23,929 by 1000, rounds to the nearest whole number, and prints 24 on the report. You can set the Display Decimal processing option to print scale amounts with decimals. If you leave this processing option blank, the system prints the amounts from table F0902 as they appear in the table.
2. Display Decimal	Specify whether the system prints the amounts on the report with a decimal. If you complete the Scaling processing option, the system divides the amount in the F0902 table by the amount that you specify, rounds the amount, and then places the decimal as you specify in this processing option. For example, suppose that the amount for an account in table F0902 is 23,929; you enter 1000 for the Scaling processing option and 1 for this processing option. The system divides 23,929 by 1000, rounds the amount, and prints the amount with two decimal places. In this example, the amount printed on the report would be 23.93. Values are: Blank: Do not print amounts with decimals. 1: Print amounts with two decimals.
3. Negative Sign	Specify how negative numbers print on the report. Values are: Blank: Print minus sign (–) before the number. 1: Print parentheses around the number. For example, the number 10 prints as (10).
4. Language	Specify the language in which the system prints the report. Values are: Blank or 1:Print the report in Chinese. 2: Print the report in English. 3: Print the report in both Chinese and English.
5. Language Code for Chinese	Specify the language code for Chinese when you complete the Language processing option with a value that causes the system to print the report in Chinese. The code that you specify must exist in the language UDC table 01/LP. If you leave this processing option blank, the system prints this report in English only, even if the Language processing option specifies that the system prints the report in Chinese, or both English and Chinese.

Understanding the Beijing Income Statement (Industrial) Report

The Beijing Income Statement (Industrial) report (R75C10004) generates an industry-specific profit and loss report that companies doing business in Beijing, China, are required to give to the local authorities each accounting period. The report includes data about sales, income, and profits.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the BJ–04 Income Statement (Ind.) UDC table 75C/B4.

The maximum length of the description column is 120 characters. The system truncates longer descriptions.

Report Rows and Columns

The system completes the amounts in the Current Period column with the amount for the period that you specify in the Period Number processing option.

The system completes the Current Year Cumulative column with the sum of the amounts from Period 1 through the period that you specify in the Period Number processing option. For example, if you specify 4 in the Period Number processing option, the system prints the sum of period 1, 2, 3, and 4 in the column.

The system completes the Last Year Cumulative column with the amount from the Balance Forward field from the F0902 table.

This table shows how the system prints amounts in the rows and columns on the Beijing Income Statement (Industrial) report:

UDC Value	Row Title	Line	Explanation
BJ04–0010	Sales	1	Prints the sum of the accounts that you associated with this UDC as a reversed number.
BJ04–0020	Including: Export sales	2	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is also included in line 1.
BJ04–0030	Less: Sales discounts and allowances	3	Prints the sum of the accounts that you associated with this UDC.
BJ04–0040	NET SALES	4	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is also the sum of lines 1–3.
BJ04–0050	Less: Sales tax	5	Prints the sum of the accounts that you associated with this UDC.
BJ04–0060	Cost of sales	6	Prints the sum of the accounts that you associated with this UDC.
BJ04–0070	Including: Cost of export sales	7	Prints the sum of the accounts that you associated with this UDC. This amount is also included in line 6.
BJ04–0080	GROSS PROFIT	8	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is also the sum of lines 4– 6.
BJ04–0090	Less: Selling expenses	9	Prints the sum of the accounts that you associated with this UDC.
BJ04–0100	General & administrative expenses	10	Prints the sum of the accounts that you associated with this UDC.
BJ04–0110	Financial expenses	11	Prints the sum of the accounts that you associated with this UDC.
BJ04–0120	Including: Interest expenses (less interest income)	12	Prints the sum of the accounts that you associated with this UDC. This amount is also included in line 11.
BJ04–0130	Exchange loss (less exchange gains)	13	Prints the sum of the accounts that you associated with this UDC. This amount is also included in line 11.
BJ04–0140	INCOME FROM MAIN OPERATION	14	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is also the sum of lines 8–11.
BJ04–0150	Add: Income from other operations	15	Prints the sum of the accounts that you associated with this UDC as a reversed number. A positive number denotes income. A negative number denotes expenses.
BJ04–0160	OPERATING INCOME	16	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is also the sum of lines 14 and 15.
BJ04–0170	Add: Investments income	17	Prints the sum of the accounts that you associated with this UDC as a reversed number. Is the sum is equal to zero, the system does not print an amount.
BJ04–0180	Non-operating income	18	Prints the sum of the accounts that you associated with this UDC as a reversed number. A positive number denotes income. A negative number denotes expenses.
BJ04–0190	Less: Non-operating expenses	19	Prints the sum of the accounts that you associated with this UDC.
BJ04–0200	Add: Adjustment to prior year's income and expense	20	Prints the sum of the accounts that you associated with this UDC as a reversed number. A positive number denotes income. A negative number denotes expenses.
BJ04–0210	INCOME BEFORE TAX	21	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is also the sum of lines 16–20.
BJ04–0220	Less: Income tax	22	Prints the sum of the accounts that you associated with this UDC.
BJ04–0230	NET INCOME	23	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is also the sum of lines 21–23.

Printing the Beijing Income Statement (Industrial) Report

Select Financial Reports (G75C09), Beijing Income Statement (Industrial).

Setting Processing Options for Beijing Income Statement (Industrial) (R75C10004)

Processing options enable you to specify the default processing for reports.

Selection

1. Company	Specify the company for which the system runs the report. The company that you enter must exist in the F0010 table You must complete this processing option.
2. Fiscal Year	Specify the year of the fiscal period for which the system runs the report. Enter a two-digit year. If you leave this processing option blank, the system uses the current fiscal year.
3. Period Number	Specify the code for the ledger that is assigned to the records that you want to process. If you leave this processing option blank, the system uses the current accounting period.
4. Ledger Type	Specify the code for the ledger that is assigned to the records that you want to process. If you leave this processing option blank, the system processes records with ledger type AA.
5. Category Code (24–43)	Use this processing option to specify the system 09 account category code to which you copied the values from system 75C. Value are category codes 24 through 43. The system uses the values in the category code that you specify to determine the layout of the report.

Display

1. Scaling	Specify the factor by which the system divides the amounts in the F0902 table before the system prints the amounts on the report. The factor that you specify must exist in the scaling UDC table 75C/SC. For example, suppose that the amount for an account in table F0902 is 23,929. If you enter 1000 for this processing option, the system divides 23,929 by 1000, rounds to the nearest whole number, and prints 24 on the report. You can set the Display Decimal processing option to print the scaling amounts with decimals. If you leave this processing option blank, the system prints the amounts from table F0902 as they appear in the table.
2. Display Decimal	Specify whether the system prints the amounts on the report with a decimal. If you complete the Scaling processing option, the system divides the amount in the F0902 table by the amount that you specify, rounds the amount, and then places the decimal as you specify in this processing option. For example, suppose that the amount for an account in table F0902 is 23,929. You enter 1000 for the Scaling processing option and 1 for this processing option. The system divides 23,929 by 1000, rounds the amount, and prints the amount with two decimal places. In this example, the amount printed on the report would be 23.93. Values are: Blank: Print the amounts with decimals. 1: Print the amounts with two decimals.
3. Negative Sign	Specify how negative numbers print on the report. Values are: Blank: Print a minus sign (–) before the number. 1: Print parentheses around the number. For example, to print the number 10 as a negative number, the system prints (10).
4. Language	Specify the language in which the system prints the report. Values are: Blank or 1:Print the report in Chinese. 2:Print the report in English. 3:Print the report in both Chinese and English.
5. Language Code for Chinese	Specify the language code for Chinese when you complete the Language processing option with a value that causes the system to print the report in Chinese. The code that you specify must exist in the language UDC table 01/LP. If you leave this processing option blank, the system prints this report in English only, even if the Language processing option specifies that the system prints the report in Chinese, or both English and Chinese.

Generating the Guangzhou Financial Reports

This section provides overviews of the Guangzhou Balance Sheet, Guangzhou Income Statement, and Guangzhou Supplemental Statement, and discusses how to:

Run the Guangzhou balance sheet.
Set processing options for Guangzhou Balance Sheet.
Run the Guangzhou income statement.
Set processing options for Guangzhou Income Statement.
Run the Guangzhou supplemental statement.
Set processing options for Guangzhou Supplemental Statement.

Understanding the Guangzhou Balance Sheet

The Guangzhou Balance Sheet (R75C10005) generates a report that companies that conduct business in Guangzhou, China, are required to give to the local authorities each accounting period. The report includes data about assets, liabilities, and owners' equity.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the GZ-01 Balance Sheet UDC table 75C/G1.

The maximum length of the description columns is 50 characters for each column. The system truncates longer descriptions.

Report Rows and Columns

This table shows how the system prints amounts in the rows and columns on the Guangzhou Balance Sheet report:

UDC Value	Row Title	Line	Explanation
GZ01–0010	Current Asset	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
GZ01–0020	Cash	1	Prints the sum of the accounts that you associated with this UDC.
GZ01–0030	Short-Term Investments	2	Prints the sum of the accounts that you associated with this UDC.
GZ01–0040	Notes Receivable	3	Prints the sum of the accounts that you associated with this UDC.
GZ01–0050	Dividend Receivable	4	Prints the sum of the accounts that you associated with this UDC.
GZ01–0060	Interest Receivable	5	Prints the sum of the accounts that you associated with this UDC.
GZ01–0070	Accounts Receivable	6	Prints the sum of the accounts that you associated with this UDC.
GZ01–0080	Other Receivable	7	Prints the sum of the accounts that you associated with this UDC.
GZ01–0090	Pre-payment	8	Prints the sum of the accounts that you associated with this UDC.
GZ01–0100	Advances to Suppliers	9	Prints the sum of the accounts that you associated with this UDC.
GZ01–0110	Refund Receivable	10	Prints the sum of the accounts that you associated with this UDC.
GZ01–0120	Import/Export Tax Refund Receivable	11	Prints the sum of the accounts that you associated with this UDC.
GZ01–0130	Inventories	12	Prints the sum of the accounts that you associated with this UDC.
GZ01–0140	Include: Material	13	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 12.
GZ01–0150	Finished Goods	14	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 12.
GZ01–0160	Pre-Paid Expenses	15	Prints the sum of the accounts that you associated with this UDC.
GZ01–0170	Unallocated Current Asset Gain or Loss	16	Prints the sum of the accounts that you associated with this UDC.
GZ01–0180	Long-term Investments Collectible within One Year	17	Prints the sum of the accounts that you associated with this UDC.
GZ01–0190	Other Current Assets	18	Prints the sum of the accounts that you associated with this UDC.
GZ01–0200	Total Current Assets	19	Prints the sum of lines 1–18, excluding lines 13 and 14.
GZ01–0210	Long-term Investments	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
GZ01–0220	Long-term Equity Investments	20	Prints the sum of the accounts that you associated with this UDC.
GZ01–0230	Long-term Debt Investments	21	Prints the sum of the accounts that you associated with this UDC.
GZ01–0240	Combination Gain/Loss	22	Prints the sum of the accounts that you associated with this UDC.
GZ01–0250	Total Long-Term Investments	23	Prints the sum of lines 20–22.
GZ01–0260	Fixed Assets	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
GZ01–0270	Fixed Assets Cost	24	Prints the sum of the accounts that you associated with this UDC.
GZ01–0280	Less: Accumulated Depreciation	25	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0290	Net Fixed Assets before Provision for Depreciation	26	Prints the total of lines 24 and 25.
GZ01–0300	Less: Provision for Depreciation	27	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0310	Net Fixed Assets	28	Prints the sum of lines 26 and 27.
GZ01–0320	Construction Material	29	Prints the sum of the accounts that you associated with this UDC.
GZ01–0330	Construction in Progress	30	Prints the sum of the accounts that you associated with this UDC.
GZ01–0340	Disposal of Fixed Assets	31	Prints the sum of the accounts that you associated with this UDC.
GZ01–0350	Unallocated Fixed Asset Gain/Loss	32	Prints the sum of the accounts that you associated with this UDC.
GZ01–0360	Total Fixed Assets	33	Prints the sum of lines 28–32.
GZ01–0370	Intangible and Other Assets	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
GZ01–0380	Intangible Assets	34	Prints the sum of the accounts that you associated with this UDC.
GZ01–0390	Included: Land Occupancy Right	35	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 34.
GZ01–0400	Deferred Liabilities (long-term deferred expenses)	36	Prints the sum of the accounts that you associated with this UDC.
GZ01–0410	Including: Fix Asset Repair	37	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 36.
GZ01–0420	Fix Asset Improvement	38	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 36.
GZ01–0430	Other Long-term Assets	39	Prints the sum of the accounts that you associated with this UDC.
GZ01–0440	Included: Stored Assets	40	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 39.
GZ01–0450	Total Intangible and Other Assets	41	Prints the sum of lines 34, 36, and 39.
GZ01–0460	Blank	42	Blank
GZ01–0470	Deferred Tax	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
GZ01–0480	Deferred Tax Charges	43	Prints the sum of the accounts that you associated with this UDC.
GZ01–0490	Total Assets	44	Prints the sum of lines 19. 23, 33, 41, and 43.
GZ01–0500	Current Liabilities	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
GZ01–0510	Short-term Loans	45	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0520	Notes Payable	46	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0530	Accounts Payable	47	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0540	Advances from Customer	48	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0550	Accrued Payroll	49	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0560	Accrued Benefits	50	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0570	Dividend Payable (profit)	51	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0580	Taxes Payable	52	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0590	Other Payables	53	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0600	Other Advances	54	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0610	Accrued Expenses	55	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0620	Projected Loans	56	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0630	Long-term Liabilities due within One Year	57	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0640	Other Current Liabilities	58	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0650	Total Current Liabilities	59	Prints the sum of lines 45–58 as a reversed number.
GZ01–0660	Long-term Liabilities	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
GZ01–0670	Long-term Loans	60	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0680	Debentures Payable	61	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0690	Long-term Payable	62	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0700	Special Payable	63	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0710	Other Long-term Liabilities	64	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0720	Included: Required Reserved Fund	65	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 64.
GZ01–0730	Total Long-term Liabilities	66	Prints the sum of lines 60– 64 as a reversed number.
GZ01–0740	Deferred Tax Payable	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
GZ01–0750	Deferred Tax Charges	67	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0760	Total Liabilities	68	Prints the sum of lines 59, 66, and 67 as a reversed number.
GZ01–0770	Owners Equity	Title	Prints this title on the report. You do not associate any accounts to this UDC value.
GZ01–0780	Minority Stock Holder's Interest	69	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0790	Paid-in Capital	70	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0800	Government Investment	71	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 70.
GZ01–0810	Local Government Investment	72	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 70.
GZ01–0820	Corporate Investment	73	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 70.
GZ01–0830	Including: Government Owned Corporate Investment	74	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 73.
GZ01–0840	Local Government Owned Corporate Investment	75	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 73.
GZ01–0850	Private Investment	76	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 70.
GZ01–0860	Foreign Investment	77	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 70.
GZ01–0870	Minus: Investment Returned (for join venture only)	78	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0880	Net Investments (for joint ventures only)	79	Prints the sum of lines 70 and 78 as a reversed number.
GZ01–0890	Reserved Fund	80	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0900	Retained Earnings	81	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0910	Including: Required Retained Earnings	82	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included on line 81.
GZ01–0920	Reserved for Public Benefits	83	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included on line 81.
GZ01–0930	Added to Working Capital	84	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included on line 81.
GZ01–0940	Unrealized Investment Loss (use '-')	85	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0950	Undistributed Profits	86	Prints 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.
GZ01–0960	Foreign Exchange Gain/Loss	87	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ01–0970	Total Owners' equity	88	Prints the sum of lines 69, 79–81, and 85–87 as a reversed number.
GZ01–0980	Total Liabilities and Owners' Equity	89	Prints the sum of lines 68 and 88 as a reversed number.

Understanding the Guangzhou Income Statement

The Guangzhou Income Statement (R75C10006) generates a profit and loss statement that companies that conduct business in Guangzhou, China, are required to give to the local authorities each accounting period. The report includes data about sales, income, and profits.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the GZ-02 Income Statement UDC table 75C/G2.

The maximum length of the description column is 80 characters. The system truncates longer descriptions.

Report Rows and Columns

This table shows how the system prints amounts in the rows and columns on the Guangzhou Income Statement report:

UDC Value	Row Title	Line	Explanation
GZ02–0010	1. Revenue From Main Operation	1	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0020	Including: Export Products (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.
GZ02–0030	Import Products (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.
GZ02–0040	Less: Sales discounts and allowance	4	Prints the sum of the accounts that you associated with this UDC.
GZ02–0050	2. Net Revenue from Main Operation	5	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is also the sum of lines 1 and 4.
GZ02–0060	Less: Costs for Main Operation	6	Prints the sum of the accounts that you associated with this UDC.
GZ02–0070	Including: Cost of good sold for export products (merchandise)	7	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 6.
GZ02–0080	Main Operation Taxes and Fees	8	Prints the sum of the accounts that you associated with this UDC.
GZ02–0090	Operation Expenses	9	Prints the sum of the accounts that you associated with this UDC.
GZ02–0100	Other Expenses	10	Prints the sum of the accounts that you associated with this UDC.
GZ02–0110	Plus: Deferred Income	11	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0120	Income from purchase and sales commission	12	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0130	Other Income	13	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0140	3. Net profit from main operation (use '-' for loss)	14	Prints the sum of lines 5 and 6, and lines 8–13 as a reversed number.
GZ02–0150	Plus: Net profit from other operations	15	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0160	Less: Operation Expenses	16	Prints the sum of the accounts that you associated with this UDC.
GZ02–0170	General and Administrative expenses	17	Prints the sum of the accounts that you associated with this UDC.
GZ02–0180	Financial expenses	18	Prints the sum of the accounts that you associated with this UDC.
GZ02–0190	Other Expenses	19	Prints the sum of the accounts that you associated with this UDC.
GZ02–0200	4. Total Operation Profit (Use '-' for loss)	20	Prints the sum of lines 14–19 as a reversed number.
GZ02–0210	Plus: Investment Income (use '-' for loss)	21	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0220	Income from futures	22	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0230	Subsidies	23	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0240	Including: Subsidies for prior year unprofitable business	24	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 23.
GZ02–0250	Income from other operations	25	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0260	Other Income	26	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0270	Including: Adjustments to prior year payroll	27	Prints the sum of the accounts that you associated with this UDC as a reversed number. This amount is included in line 26.
GZ02–0280	Less: Non-operational Expense	28	Prints the sum of the accounts that you associated with this UDC.
GZ02–0290	Other Expenses	29	Prints the sum of the accounts that you associated with this UDC.
GZ02–0300	Including: Adjustments to Payroll	30	Prints the sum of the accounts that you associated with this UDC. This amount is included on line 29.
GZ02–0310	Plus: Adjustment to prior year's income and expenses	31	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0320	5. Total Profit (Use '-' for loss)	32	Prints the sums of the amounts on lines 20–23, lines 25 and 26, lines 28 and 29, and line 31 as a reversed number.
GZ02–0330	Less: Income Tax	33	Prints the sum of the accounts that you associated with this UDC.
GZ02–0340	Minority Stock Holder's profit or loss	34	Prints the sum of the accounts that you associated with this UDC.
GZ02–0350	Plus: Recognized Investment Loss (use '+')	35	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ02–0360	6. Net Profit	36	Prints the sum of lines 32–35 as a reversed number.
GZ02–0370	1. Profit to Sales or Subsidiary or Invested Business Unit	N/A	Prints the sum of the accounts that you associated with this UDC at the bottom of the report.
GZ02–0380	2. Loss due to nature disasters	N/A	Prints the sum of the accounts that you associated with this UDC at the bottom of the report.
GZ02–0390	3. Gain/Loss due to changes in accounting principles	N/A	Prints the sum of the accounts that you associated with this UDC at the bottom of the report.
GZ02–0400	4. Gain/Loss due to changes in Accounting Estimates	Not applicable.	Prints the sum of the accounts that you associated with this UDC at the bottom of the report.
GZ02–0410	5. Gain/Loss on Debt Restructuring	Not applicable.	Prints the sum of the accounts that you associated with this UDC at the bottom of the report.
GZ02–0420	6. Other	Not applicable.	Prints the sum of the accounts that you associated with this UDC at the bottom of the report.

Understanding the Guangzhou Supplemental Statement

The Guangzhou Supplemental Statement (R75C10007) generates a financial report that companies that conduct business in Guangzhou, China, are required to give to the local authorities each accounting period. The report includes data about production, employees, VAT taxes, and general and administrative expenses.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the GZ–03 Supplemental Form UDC table 75C/G3.

The maximum length of the description columns is 52 characters for each column. The system truncates longer descriptions.

Report Rows and Columns

For the Current Period column, prints the sum of the accounts from the first accounting period through the accounting period that precedes the period that you specify in the Period Number processing option. For example, if you specify period 6, the system prints the sum of the accounts for periods 1–5.

For the Current Year Cumulative Amount column, prints the sum of the accounts for the appropriate UDC value for the period that you specify in the Period Number processing option. For example, if you specify period 6, the system prints the sum of the accounts for periods 1 though 6.

This table shows how the system prints amounts in the rows and columns on the Guangzhou Supplemental Statement report:

UDC Value	Row Title	Line	Explanation
GZ03–0010	1. Industrial Gross Production (Based on 90 pricing)	1	Prints the sum of the accounts that you associated with this UDC.
GZ03–0020	Including: Export Production (Based on 90 pricing)	2	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 1.
GZ03–0030	Industrial Gross Production (current pricing)	3	Prints the sum of the accounts that you associated with this UDC.
GZ03–0040	Increase In Industrial Gross Production (Previous Pricing)	4	Prints the sum of the accounts that you associated with this UDC.
GZ03–0050	Industrial Sales (Previous Pricing)	5	Prints the sum of the accounts that you associated with this UDC.
GZ03–0060	2. Number of Employees at the end of period	6	Prints the sum of the accounts that you associated with this UDC. This amount is from the unit ledger record in the F0902 table.
GZ03–0070	Average number of employees	7	Prints the sum of the accounts that you associated with this UDC. This amount is from the unit ledger record in the F0902 table.
GZ03–0080	Number of employees in furlough	8	Prints the sum of the accounts that you associated with this UDC. This amount is from the unit ledger record in the F0902 table.
GZ03–0090	Total Payroll	9	Prints the sum of the accounts that you associated with this UDC.
GZ03–0100	3. Total Payroll Loan Amount	10	Prints the sum of the accounts that you associated with this UDC.
GZ03–0110	I. Manually transferred amounts	11	Prints the sum of the accounts that you associated with this UDC.
GZ03–0120	II. Transferred from manufacturing fund	12	Prints the sum of the accounts that you associated with this UDC.
GZ03–0130	III. Transferred from Administrative fund	13	Prints the sum of the accounts that you associated with this UDC.
GZ03–0140	IV. Transferred from Sales fund	14	Prints the sum of the accounts that you associated with this UDC.
GZ03–0150	V. Other transfers	15	Prints the sum of the accounts that you associated with this UDC.
GZ03–0160	4. Payment of long-term loan	16	Prints the sum of the accounts that you associated with this UDC.
GZ03–0170	Blank	17	na
GZ03–0180	5. Total employee benefit expense	18	Prints the sum of the accounts that you associated with this UDC.
GZ03–0190	Including: From items in cost of good sold	19	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 18.
GZ03–0200	From items in manufacturing (operating) expenses	20	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 18.
GZ03–0210	From items in administrative expensive	21	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 18.
GZ03–0220	6. General and administrative expense	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0230	Entertainment expenses	22	Prints the sum of the accounts that you associated with this UDC.
GZ03–0240	Union expenses	23	Prints the sum of the accounts that you associated with this UDC.
GZ03–0250	Employee Education fund expenses	24	Prints the sum of the accounts that you associated with this UDC.
GZ03–0260	Research and Development expenses	25	Prints the sum of the accounts that you associated with this UDC.
GZ03–0270	Real estate taxes	26	Prints the sum of the accounts that you associated with this UDC.
GZ03–0280	Vehicle Use tax	27	Prints the sum of the accounts that you associated with this UDC.
GZ03–0290	Land property tax	28	Prints the sum of the accounts that you associated with this UDC.
GZ03–0300	Additional tax	29	Prints the sum of the accounts that you associated with this UDC.
GZ03–0310	Employee bonus	30	Prints the sum of the accounts that you associated with this UDC.
GZ03–0320	Employment insurance	31	Prints the sum of the accounts that you associated with this UDC.
GZ03–0330	Including: Wages to retired employees	32	Prints the sum of the accounts that you associated with this UDC. This amount is included in line 31.
GZ03–0340	7. net interest expense included in financial expenses	33	Prints the sum of the accounts that you associated with this UDC.
GZ03–0350	8. Income tax payable	34	Prints the sum of the accounts that you associated with this UDC.
GZ03–0360	9. VAT taxes	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0370	(-) Reported by individual	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0380	1. VAT payable	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0390	(1) Withholding at the beginning of year (use '-')	35	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0400	(2) VAT on Sales	36	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0410	VAT Refund for exported goods	37	Prints the sum of the accounts that you associated with this UDC.
GZ03–0420	Amount Transfer our from VAT on Purchase	38	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0430	Amount Transfer out on overpaid VAT	39	Prints the sum of the accounts that you associated with this UDC.
GZ03–0440	(3) VAT on purchase	40	Prints the sum of the accounts that you associated with this UDC.
GZ03–0450	VAT Paid	41	Prints the sum of the accounts that you associated with this UDC.
GZ03–0460	Tax Reduction and exemption	42	Prints the sum of the accounts that you associated with this UDC.
GZ03–0470	VAT payable on domestic sales	43	Prints the sum of the accounts that you associated with this UDC.
GZ03–0480	Unpaid VAT tax transfer out	44	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0490	(4) Year end amount payable (use '-')	45	Prints the sum of lines 35–44 as a reversed number.
GZ03–0500	(5) VAT Payable this period (= 36-37+38-40-42-43+35)	46	Prints the sum of lines 35–38, 40, 42, 43, and 44.
GZ03–0510	2. Vat payable	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0520	Payable at the beginning of year (use '-' for over payment)	47	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0530	Current Year Addition (use '-' for over payment)	48	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0540	Paid in current year	49	Prints the sum of the accounts that you associated with this UDC.
GZ03–0550	Payable at then end of year (use '-' for over payment)	50	Prints the sum of lines 47–49 as a reversed number.
GZ03–0560	(2) Reported by Small Business	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0570	Payable at the beginning of year	51	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0580	Current Year Addition	52	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0590	Paid in Current Year	53	Prints the sum of the accounts that you associated with this UDC.
GZ03–0600	Payable at the end of year	54	Prints the sum of lines 51–53 as a reversed number.
GZ03–0610	10. Sales Tax	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0620	Payable at the beginning of year	55	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0630	Current Year Addition	56	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0640	Paid in current year	57	Prints the sum of the accounts that you associated with this UDC.
GZ03–0650	Payable at the end of year	58	Prints the sum of lines 55–57 as a reversed number.
GZ03–0660	(11) Use tax	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0670	Payable at the beginning of year	59	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0680	Current Year Addition	60	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0690	Paid in current year	61	Prints the sum of the accounts that you associated with this UDC.
GZ03–0700	Payable at the end of year	62	Prints the sum of lines 59–61 as a reversed number.
GZ03–0710	(12) City Tax	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0720	Payable at the beginning of year	63	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0730	Current Year Addition	64	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0740	Paid in current year	65	Prints the sum of the accounts that you associated with this UDC.
GZ03–0750	Payable at the end of year	66	Prints the sum of lines 63–65 as a reversed number.
GZ03–0760	(13) Income Tax	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0770	Payable at the beginning of year	67	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0780	Current Year Addition	68	Prints the sum of the accounts that you associated with this UDC as a reversed number.
GZ03–0790	Paid in current year	69	Prints the sum of the accounts that you associated with this UDC.
GZ03–0800	Payable at the end of year	70	Prints the sum of lines 67– 69 as a reversed number.
GZ03–0810	Quarterly Information (reported in March, June, September)	Title	Prints this heading. You do not associate any accounts with this UDC value.
GZ03–0820	1. Disbursement to retirement fund	71	Prints the sum of the accounts that you associated with this UDC.
GZ03–0830	2. Total current year Medical and drug expense	72	Prints the sum of the accounts that you associated with this UDC.
GZ03–0840	Including: paid for retired employee	73	Prints the sum of the accounts that you associated with this UDC. This amount is from the unit ledger record in the F0902 table.
GZ03–0850	3. Total retired employee at the end of period	74	Prints the sum of the accounts that you associated with this UDC. This amount is from the unit ledger record in the F0902 table.
GZ03–0860	Including: retired employees	75	Prints the sum of the accounts that you associated with this UDC. This amount is from the unit ledger record in table F0902. This amount is included in line 74.
GZ03–0870	4. Current year bad debt expense	76	Prints the sum of the accounts that you associated with this UDC.
GZ03–0880	5. Bank waived interest payments	77	Prints the sum of the accounts that you associated with this UDC.
GZ03–0890	Including: Waived interest payments due to a merger or combination	78	Prints the sum of the accounts that you associated with this UDC. This amount is included on line 77.
GZ03–0900	Due to business head count and cost reduction	79	Prints the sum of the accounts that you associated with this UDC. This amount is included on line 77.

Running the Guangzhou Balance Sheet

Select Financial Reports (G75C09), Guangzhou Balance Sheet.

Setting Processing Options for Guangzhou Balance Sheet (R75C10005)

The processing options for this report are the same as those for the Beijing Statement of Value Added Tax Payable report.

See Setting Processing Options for Beijing Statement of Value Added Tax Payable (R75C10001).

Running the Guangzhou Income Statement

Select Financial Reports (G75C09), Guangzhou Income Statement.

Setting Processing Options for Guangzhou Income Statement (R75C10006)

The processing options for this report are the same as those for the Beijing Statement of Value Added Tax Payable report with one exception. You can print this report in Chinese or English, but not both.

See Setting Processing Options for Beijing Statement of Value Added Tax Payable (R75C10001).

Running the Guangzhou Supplemental Statement

Select Financial Reports (G75C09), Guangzhou Supplemental Statement.

Setting Processing Options for Guangzhou Supplemental Statement (R75C10007)

The processing options for this report are the same as those for the Beijing Statement of Value Added Tax Payable report with the exceptions described in this section.

See Setting Processing Options for Beijing Statement of Value Added Tax Payable (R75C10001).

Display Tab

The Language processing option on this tab does not allow you to print the report in both Chinese and English.

Selection Tab

This tab includes an additional processing option.

5. Unit Ledger Type

Specify the code for the unit ledger that is assigned to the records which you want to process. If you leave this processing option blank, the system processes records with a ledger type of AU (actual units).

Display Tab

This tab includes an additional processing option.

6. Quarterly Report

Specify whether the system prints quarterly information on the report. Values are:

Blank: Do not print quarterly information.

1: Print quarterly information.

Generating Shanghai Financial Reports

This section provides overviews of the Shanghai reports for Balance Sheet Monthly, Detail Statement of Main Tax Payable Monthly, Income Statement Monthly, Income Statement (Commercial), Balance Sheet Yearly, Income Statement (Industrial), and Income Statement (Service), and discusses how to:

Run the Shanghai Balance Sheet Monthly report.
Set processing options for Shanghai Balance Sheet Monthly.
Run the Shanghai Detail Statement of Main Tax Payable Monthly report.
Set processing options for Shanghai Detail Statement of Main Tax Payable Monthly.
Run the Shanghai Income Statement Monthly report.
Set the processing options for Shanghai Income Statement Monthly.
Run the Shanghai Income Statement (Commercial) report.
Set processing options for Shanghai Income Statement (Commercial).
Run the Shanghai Balance Sheet Yearly report.
Set processing options for Shanghai Balance Sheet Yearly.
Run the Shanghai Income Statement (Industrial) report.
Set processing options for Shanghai Income Statement (Industrial).
Run the Shanghai Income Statement (Service) report.
Set processing options for Shanghai Income Statement (Service).

Understanding the Shanghai Balance Sheet Monthly

The Shanghai Balance Sheet Monthly report (R75C10008) generates a balance sheet that companies that conduct business in Shanghai, China, are required to give to the local authorities each accounting period. The report includes data about assets, liabilities, and owners' equity.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the SH-01 Balance Sheet Monthly UDC table 75C/S1.

The maximum length of the description columns is 54 characters for each column. The system truncates longer descriptions.

Report Rows and Columns

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.

Understanding the Shanghai Detail Statement of Main Tax Payable Monthly Report

The Shanghai Detail Statement of Main Tax Payable Monthly (R75C10009) generates a report that companies that conduct business in Shanghai, China, are required to give to the local authorities each accounting period. The report includes data about VAT, sales, city, and income taxes.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the SH-02 Statement of Tax Payable UDC table 75C/S2.

The maximum length of the description column is 150 characters. The system truncates longer descriptions.

Report Rows and Columns

For the Month to Date column, the system prints the sum of the accounts from the first accounting period through the accounting period that precedes the period that you specify in the Period Number processing option. For example, if you specify period 6, the system prints the sum of the accounts for periods 1–5.

For the Year to Date column, the system prints the sum of the accounts for the appropriate UDC value for the period that you specify in the Period Number processing option. For example, if you specify period 6, the system prints the sum of the accounts for periods 1– 6.

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.

Understanding the Shanghai Income Statement Monthly Report

The Shanghai Income Statement Monthly (R75C10010) generates a profit and loss statement that companies that conduct business in Shanghai, China, are required to give to the local authorities each accounting period. The report includes data about sales, income, and profits.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the SH-03 Income Statement Monthly UDC table 75C/S3.

The maximum length of the description column is 96 characters. The system truncates longer descriptions.

Report Rows and Columns

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.

Understanding the Shanghai Income Statement (Commercial)

The Shanghai Income Statement (Commercial) (R75C10011) generates an industry-specific profit and loss statement that companies that conduct business in Shanghai, China, are required to give to the local authorities each accounting period. The report includes data about sales, income, and profits.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the SH-04 Income Statement UDC table 75C/S4.

The maximum length of the description column is 96 characters. The system truncates longer descriptions.

Report Rows and Columns

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.

Understanding the Shanghai Balance Sheet Yearly

The Shanghai Balance Sheet Yearly (R75C10012) generates a balance sheet that companies doing business in Shanghai, China, are required to give to the local authorities each accounting period. The report includes data about assets, liabilities, and owners' equity.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the SH-06 Balance Sheet Yearly UDC table 75C/S6.

The maximum length of the description columns is 96 characters for each column. The system truncates longer descriptions.

Report Rows and Columns

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.

Understanding the Shanghai Income Statement (Industrial)

The Shanghai Income Statement (Industrial) (R75C10013) generates an industry-specific profit and loss statement that companies doing business in Shanghai, China, are required to give to the local authorities each accounting period. The report includes data about sales, income, and profits.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the SH-08 Income Statement (Ind.) UDC table 75C/S8.

The maximum length of the description columns is 96 characters for each column. The system truncates longer descriptions

Report Rows and Columns

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.

Understanding the Shanghai Income Statement (Service)

The Shanghai Income Statement (Service) (R75C10014) generates an industry-specific profit and loss statement that companies doing business in Shanghai, China, are required to give to the local authorities each accounting period. The report includes data about sales, income, and profits.

You complete the Category Code (21–43) processing option with the system 09 account category code to which you copied the values from the SH-09 Income Statement (Serv.) UDC table 75C/S9.

The maximum length of the description column is 150 characters. The system truncates longer descriptions.

Report Rows and Columns

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.

Running the Shanghai Balance Sheet Monthly Report

Select Financial Reports (G75C09), Shanghai Balance Sheet Monthly.

Setting Processing Options for Shanghai Balance Sheet Monthly (R75C10008)

Running the Shanghai Detail Statement of Main Tax Payable Monthly Report

Select Financial Reports (G75C09), Shanghai Detail Statement of Main Tax Payable Monthly.

Setting Processing Options for Shanghai Detail Statement of Main Tax Payable Monthly (R75C10009)

The processing options for this report are the same as those for the Beijing Statement of Value Added Tax Payable report.

Running the Shanghai Income Statement Monthly Report

Select Financial Reports (G75C09), Shanghai Income Statement Monthly.

Setting Processing Options for the Shanghai Income Statement Monthly (R75C10010)

The processing options for this report are the same as those for the Beijing Statement of Value Added Tax Payable report.

Running the Shanghai Income Statement (Commercial) Report

Select Financial Reports (G75C09), Shanghai Income Statement (Commercial).

Setting Processing Options for Shanghai Income Statement (Commercial) (R75C10011)

The processing options for this report are the same as those for the Beijing Statement of Value Added Tax Payable report, except that there is no processing option for period number.

Running the Shanghai Balance Sheet Yearly Report

Select Financial Reports (G75C09), Shanghai Balance Sheet Yearly.

Setting Processing Options for the Shanghai Balance Sheet Yearly (R75C10012)

The processing options for this report are the same as those for the Beijing Statement of Value Added Tax Payable report, except that there is no processing option for period number.

Running the Shanghai Income Statement (Industrial) Report

Select Financial Reports (G75C09), Shanghai Income Statement (Industrial).

Setting Processing Options for Shanghai Income Statement (Industrial) (R75C10013)

The processing options for this report are the same as those for the Beijing Statement of Value Added Tax Payable report, except that there is no processing option for period number.

Running the Shanghai Income Statement (Service) Report

Select Financial Reports (G75C09), Shanghai Balance Sheet Yearly.

Setting Processing Options for Shanghai Income Statement (Service) (R75C10014)

The processing options for this report are the same as those for the Beijing Statement of Value Added Tax Payable report, except that there is no processing option for period number.