Account Title Classification/Line Item F/S Sub-Classification

Cash on Hand Cash and cash equivalents SFP CA

Accounts Payable Trade and other payables SFP CL
Accrued Expenses Trade and other payables SFP CL
Accumulated depreciation Property, Plant, and Equipment SFP NCA
Advances from customers Trade and other payables SFP CL
Advances of employee’s collectible currently Trade and other receivables SFP CA
Advances of officers (not currently collectible) Other Noncurrent Assets SFP NCA
Advertising Expense Distribution Cost I/S OPEX
Allowance for doubtful accounts Trade and other receivables SFP CA (contra asset)
Bonds Payable due 5 yrs after the reporting
period Long-term Debts SFP NCL
Cash in Bank -Current Cash and cash Equivalents SFP CA
Cash in Bank-Savings Cash and cash equivalents SFP CA
Cash surrender Value Long-term investment SFP NCA
Claim Receivable Trade and other receivables SFP CA
Copyright Intangible Assets SFP NCA
customers deposit Trade and other payables SFP CL
Depreciation Expense General and Administrative I/S Expense
Doubtful Account Expense Administrative Expense I/S Expense
Drawing Owner's Equity SFP OE
Factory supplies Inventories SFP CA
Finished goods Inventories SFP CA
Franchise Intangible Assets SFP NCA
Freight In Cost of Sales I/S Expense
Furnitures and Fixtures Property, Plant, and Equipment SFP NCA
Goods in process Inventories SFP CA
Goodwill Intangible Assets SFP NCA
Income tax Payable Trade and other payables SFP CL
Interest Income Other Income I/S Revenue
Interest Receivable Trade and other receivables SFP CA
Internet Fees Revenue I/S Revenue
Investment in Bonds Long-term Investments SFP NCA
Land Property, Plant, and Equipment SFP NCA
Land held for speculation Investment Property SFP NCA
Machinery Property, Plant, and Equipment SFP NCA
MDSE Inventory Inventories SFP CA
Mortgage Payable Long-term Debts SFP NCL
Notes Payable Trade and other payables SFP CL
Notes Receivable Trade and other receivables SFP CA
Office Equipment Property, Plant, and Equipment SFP NCA
Shareholders'
Ordinary shares SCE
Shareholders' Equity Equity
Owner’s capital Owner's Equity SCE OE
Petty cash Fund Cash and cash equivalents SFP CA
Plant Expansion Fund Long-term Investments SFP NCA
Preference redemption Fund Long-term Investments SFP NCA
Shareholders'
Preference share SCE
Shareholders' Equity Equity
Prepaid Advertising Prepayments SFP CA
Prepaid Insurance Prepayments SFP CA
Prepaid Taxes Prepayments SFP CA
Professional Fees Revenue I/S Revenue
Purchases Cost of Sales I/S Expense
Raw Materials Inventory Inventories SFP CA
Refundable Deposits Other NonCurrent Assets SFP NCA
Rent Expense Administrative Expense I/S Expense
Representation Expense Distribution Cost I/S Expense
Retained Earnings Shareholders' Equity SCE Equity
Salaries and Wages Administrative Expense I/S Expense
Sales Net Sales I/S Revenue
Share Premium Shareholders' Equity I/S Equity
Sinking Fund Long-term Investments SFP NCA
Supplies Inventories SFP CA
Supplies Expense Distribution Cost I/S Expense
Taxes and Licenses Administrative Expense I/S Expense
Time deposit Cash and cash equivalents SFP CA
Tools Property, Plant, and Equipment SFP NCA
Trading Securities Financial Assets at fair value SFP CA
Transportation Expense Distribution Cost I/S Expense
Unearned Income Trade and other payables SFP CL
Unused Supplies Prepayments SFP CA
Withholding Tax Payable -compensation Trade and other payables SFP CL