This appendix contains the following topics:
Section B.1, "Rows and Columns for the Beijing Statement of Value Added Tax Payable Report"
Section B.2, "Rows and Columns for the Beijing Balance Sheet Yearly Report"
Section B.3, "Rows and Columns for the Beijing Income Statement (Industrial) Report"
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. |
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. |
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. |