D Rows and Columns for Shanghai Financial Reports

This appendix includes the following topics:

D.1 Rows and Columns for the Shanghai Balance Sheet Monthly Report

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.

D.2 Rows and Columns for the Shanghai Detail Statement of Main Tax Payable Monthly Report

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.

D.3 Rows and Columns for the Shanghai Income Statement Monthly Report

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.

D.4 Rows and Columns for the Shanghai Income Statement (Commercial) Report

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.

D.5 Rows and Columns for the Shanghai Balance Sheet Yearly Report

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.

D.6 Rows and Columns for the Shanghai Income Statement (Industrial)

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.

D.7 Rows and Columns for the Shanghai Income Statement (Service)

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.