This appendix contains the topic:
The following account listing demonstrates the uniform format for financial statements used by most Japanese businesses.
| Assets | Liabilities |
|---|---|
| I Current Assets | I Current Liabilities |
| Cash on hand and at bank | Trade notes payable |
| Trade notes receivable | Trade accounts payable |
| Allowance for bad debts | Trade notes, accounts payable to affiliates |
| Trade accounts receivable | Short-term borrowings |
| Allowance for bad debts | Current portion of long-term borrowings |
| Trade notes, accounts receivable from affiliates | Other accounts payable |
| Allowance for bad debts | Accrued corporation and inhabitants tax |
| Marketable securities | Accrued enterprise tax |
| Treasury stock | Accrued expenses |
| Merchandises | Deposits received |
| Finished goods | Deferred income |
| Semi-finished goods | Allowances |
| Work in progress | Allowance for bonus payments |
| Raw materials and consumables | Allowance for damages |
| Supplies | Allowance for repairs |
| Advance payments | Allowance for warranty |
| Prepaid expenses | Other current liabilities |
| Other accounts receivable | Total current liabilities |
| Other accounts receivable from affiliates | |
| Short-term loans | |
| Allowance for bad debts | |
| Other current assets | |
| Total current assets | |
| II Fixed Assets | II Long-Term Liabilities |
| Tangible fixed assets | Bonds payable |
| Buildings | Bonds with warrants |
| Accumulated depreciation | Convertible bonds |
| Structures | Long-term borrowings |
| Accumulated depreciation | Long-term borrowings from shareholders, officers, and employees |
| Machinery and equipment | Long-term borrowings from affiliates |
| Accumulated depreciation | Allowances |
| Vehicles | Allowances for severance payments |
| Accumulated depreciation | Allowances for special repair |
| Tools, fixtures, and fittings | Other |
| Accumulated depreciation | Total long-term liabilities |
| Land | |
| Construction in progress | Total liabilities |
| Total tangible fixed assets | |
| Intangible fixed assets | Capital |
| Mining rights | I Share Capital |
| Land rights | II Capital Reserve |
| Trademark rights | III Legal Earned Reserve |
| Patents | IV Other Surpluses |
| Telephone rights | 1. Other capital surpluses |
| Goodwill | Reserves for government grants |
| Total intangible fixed assets | Reserves for gain on insurance claims |
| Investment and other assets | 2. Voluntary reserves |
| Long-term cash at bank | Reserve for overseas investment losses |
| Investment in securities | Reserve for dividend equalization |
| Investment in subsidiaries | Reserve for business extension |
| Investment in affiliates | Reserve for additional equipment |
| Investment in partnerships | Reserve for sinking fund |
| Long-term loans | General reserve |
| Allowance for bad debts | 3. Unappropriated |
| Doubtful receivables | Total capital |
| Long-term prepaid expenses | |
| Other | Total liabilities and capital |
| Total investment and other assets | |
| Total fixed assets | |
| III Deferred Charges | |
| Organizing expenses | |
| Pre-operating costs | |
| Experimental research costs | |
| Development costs | |
| Stock issuing costs | |
| Bond discounts | |
| Interest during construction | |
| Total deferred charges | |
| Total assets |
| Profit and Loss Statement | |
|---|---|
| I Turnover | |
| Turnover to affiliates | |
| Turnover to other customers | |
| II Cost of Sales | |
| 1. Opening stock | |
| 2. Purchases | |
| Subtotal | |
| 3. Closing stock | |
| Gross Profit | |
| III Distribution Costs and Administration Expenses | |
| Packaging and freight | |
| Commission | |
| Warehouse | |
| Advertising | |
| Directors' remuneration | |
| Payroll | |
| Bonuses | |
| Welfare benefits | |
| Travelling | |
| Postage, telephone, and telex | |
| Utilities | |
| Insurance and maintenance | |
| Taxes and dues | |
| Provision for accrued enterprise tax | |
| Depreciation | |
| Provision for allowance for doubtful accounts | |
| Research and development | |
| Other | |
| Operating Profit | |
| IV Non-Operating Income | |
| Interest income and dividends | |
| Interest income from affiliates | |
| Interest income on securities | |
| Dividend income | |
| Dividend income from affiliates |