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.