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.