Acct. No.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Chinese Name

1001
1002
1003
1011
1015
1021
1031
1051
1101
1111
1121
1122
1123
1131
1132
1211
1221
1222
1223
1224
1231
1241
1251
1301
1302
1311
1321
1401
1402
1403
1404
1406
1407
1410
1411
1412
1421
1431
1441
1442

Industry

41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73

74
75
76
77
78
79
80
81

1451
1461
1501
1511
1521
1522
1523
1524
1525
1526
1531
1541
1551
1601
1602
1603
1604
1605
1606
1611
1612
1621
1622
1623
1631
1632
1701
1702
1703
1711
1801
1811
1901
2001
2002
2003
2004
2011
2012
2021
2101

82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109

110
111
112
113
114

115
116
117
118
119
120
121

2111
2201
2202
2205
2211
2221
2231
2232
2241
2251
2261
2311
2312
2313
2314
2401
2411
2501
2601
2602
2701
2702
2711
2721
2801
2802
2811
2901

3001
3002
3101
3201
3202

4001
4002
4101
4102
4103
4104
4201


122
123
124
125
126
127
128

129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161

5001
5101
5201
5301
5401
5402
5403
6001
6011
6021
6031
6032
6041
6051
6061
6101
6111
6201
6202
6203
6301
6401
6402
6405
6411
6421
6501
6502
6511
6521
6531
6541
6542
6601
6602
6603
6604
6701
6711
6801

162

6901

English Name
Cash on Hand
Bank Deposit
Deposit in the Central Bank
Due from Placements with Banks and Other Financial Institutions
Other Monetary Capital
Deposit Reservation for Balance
Deposit for Recognizance
Lendings to Banks and Other Financial Institutions
Transactional Monetary Capital
Redemptory Monetary Capital for Sale
Notes Receivable
Accounts Receivable
Accounts Prepayment
Dividend Receivable
Accrued Interest Receivable
Receivable Deposit from the Insured
Subrogation Receivables
Reinsurance Accounts Receivable
Receivable Deposit for Undue Duty of Reinsurance
Receivable Deposit for Duty of Reinsurance
Other Accounts Receivable
Bad Debit Reserve
Deposit of Capital Discounted
Loans
Loans Impairment Reserve
Vicariously Cashed Securities
Capital in Vicarious Business
Procurement of Materials
Materials in Transit
Raw Materials
Balance of Materials
Commodity Stocks
Goods in Transit
Difference between Purchase and Sales of Commodities
Materials for Consigned Processing
Wrappage and Easily Wornout Inexpensive Articles
Consumptive Biological Assets
Revolving Materials
Expensive Metals
Capital for Debt Payment

Salvage Value Of Insured Properties

Reserve For Stock Depreciation
Unamortized Expenditures
Capital in Independent Accounts
Held-To-Maturity Investment
Reserve for Held-To-Maturity Investment Impairment
Financial Assets Available for Sale
Long-term Equity Investment
Reserve for Long-term Equity Investment Impairment
Investment Real Estate
Long-term Accounts Receivable
Unrealized Financing Profits
Deposit for Capital Recognizance
Fixed Assets
Accumulative Depreciation
Reserve for Fixed Assets Impairment
Construction in Process
Engineer Material
Disposal of Fixed Assets
Financial Leasing Assets
Unguaranteed Residual Value
Productive Biological Assets
Accumulative Depreciation of Productive Biological Assets
Biological Assets for Commonweal
Oil and Gas Assets
Accumulated Depletion
Intangible Assets
Accumulated Amortization
Reserve for Intangible Assets Impairment
Business Reputation
Long-term Deferred Expenses
Deferred Income Tax Assets
Unsettled Assets Profit and Loss
Short-term Borrowings
Deposit Received for Recognizance
Borrowings from Banks and Other Financial Institutions
Borrowings from the Central Bank
Due to Placements with Banks and Other Financial Institutions
Savings Absorption
Liabilities of Capital Discounted
Transactional Moneytary Liabilities

Financial Assets Sold for Repurchase

Notes Payable
Accounts Payable
Accounts Received in Advance
Payroll Payable
Tax Payable
Dividend Payable
Accrued Interest Payable
Other Accounts Payable
Dividend Payable for The Insured
Dividend Payable for Reinsurance
Receivings from Vicariously Traded Securities
Receivings from Vicariously Sold Securities
Receivings from Vicariously Cashed Securities
Liabilities from Vicarious Business
Withholding Expenses
Estimated Liabilities
Deferred Profits
Long-term Borrowings
Long-term Bonds
Deposit for Undue Duty of Reinsurance
Deposit for Duty of Reinsurance
Deposit of the Insured
Liabilities of Independent Accounts
Long-term Accounts Payable
Unsettled Financing Expenses
Special Accounts Payable
Deferred Income Tax Liabilities
Liquidation of Inter Bank Business
Foreign Exchange Buy and Sale
Derivative Tools
Arbitrage Tools
Arbitraged Items
Paid-in Capital
Capital Surplus
Earned Surplus
Generic Risk Reserve
Full-year Profit
Allocation of Profits
Treasury Share

Production Costs
Manufacturing Expenditures
Service Costs
Research and Development Expenditures
Engineering Constructon
Engineering Settlement
Mechanical Operations
Prime Operating Revenue
Interest Income
Commission Income
Premium Income
Reinsurance Premium Income
Leasehold Income
Other Business Income
Exchange Gain or Loss
Profit and Loss from Fair Value Changes
Income on Investment
Amortized Deposit for Duty
Amortized Compensation Expenses
Amortized Reinsurance Expenditures
Nonrevenue Receipt
Prime Operating Cost
Other Operating Cost
Business Tax and Surcharges
Interest Expenses
Commission Expenses
Appropriation of Deposit for Undue Duty
Appropriation of Deposit for Duty
Compensation Expenses
Dividend Expenses for The Insured
Loan Value
Reinsurance Premium
Reinsurance Expenses
Marketing Costs
Managing Costs
Financing Costs
Prospecting Costs
Assets Devaluation
Nonoperating Expenses
Income Tax

Profit and Loss Adjustment of Former Years