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 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.