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.