澳门线上博彩 |Explanatory Notes on Main Statis

refers to the material production sector which is engaged in extraction of natural resources and processing and reprocessing of minerals and agricultural products, including: (1) extraction of natural resources, such as mining, salt production (but not including hunting and fishing); (2) processing and reprocessing of farm and sideline produces, such as rice husking, flour milling, wine making, oil pressing, silk reeling, spinning and weaving, and leather making; (3) manufacture of industrial products, such as steel making, iron smelting, chemicals manufacturing, petroleum processing, machine building, timber processing; water and gas production and electricity generation and supply; (4) repairing of industrial products such as repairing of machinery and means of transport (including cars).

Prior to 1984, the rural industry run by villages and cooperative organizations under village was classified into agriculture. Since 1984, it has been grouped into industry. Units of industrial statistics survey corporate industrial enterprises with independent accounting system.

Corporate industrial enterprises with independent accounting system refer to enterprises engaging in industrial production activities, which meet the following requirements: they are established legally, having their own names, organizations, location, able to take civil liability; they possess and use their assets independently, assume liabilities, and are entitled to sign contracts with other units; they are financially independent and compile their own balance sheets.

refers to the industry that produces consumer goods and hand tools. It consists of two categories, depending on the materials used: (1) Industries using farm products as raw materials. These are branches of light industry which directly or indirectly use farm products as basic raw materials, including the manufacture of food and beverages, tobacco processing, textile, clothing, fur and leather manufacturing, paper making, printing, etc. (2) Industries using non farm products as raw materials. These are branches of light industry which use manufactured goods as raw materials, including the manufacture of cultural, educational articles and sports goods, chemicals, synthetic fiber, chemical products for daily use, glass products for daily use, metal products for daily use, hand tools, medical apparatus and instruments, and the manufacture of cultural and clerical machinery.

refers to the industry which produces capital goods, and provides various sectors of the national economy with necessary material and technical basis. It consists of the following three branches according to the purpose of production or the use of products: (1) Mining, quarrying and logging industry refers to the industry that extracts natural resources, including extraction of petroleum, coal, metal and non-metal ores. (2) Raw materials industry refers to the industry that provides various sectors of the national economy with raw materials, fuels and power. It includes smelting and processing of metals, coking and coke chemistry, chemical materials and building materials such as cement, plywood, and power, petroleum refining and coal dressing. (3) Manufacturing industry refers to the industry that processes raw materials. It includes machine building industry which equips sectors of the national economy, industries of metal structure and cement products, industries producing means of agricultural production, such as chemical fertilizers and pesticides. According to the above principle of classification, the repairing trades which are engaged primarily in repairing products of heavy industry are classified into heavy industry while these engaged in repairing products of light industry are classified into light industry.

refers to the manufacturing with relatively high R&D input strength (the proportion of R&D expenses to the revenue from principal business) in the national economic industry. According to The Classification of Hightech Industry (Manufacturing) (2013), specific include: manufacture of medicines, manufacture of aviation, spacecraft and equipment, manufacture of electronic and communication equipment, manufacture of computer and office equipment, manufacture of medical instrument and equipment and measuring instrument, and manufacture of information chemicals.

refers to the 8 major categories in the manufacturing sector, specific include: manufacture of metal products, manufacture of general purpose machinery, manufacture of special purpose machinery, manufacture of motorcar, manufacture of electrical machinery and equipment, manufacture of railway, watercraft, aerospace and other transport equipment, manufacture of computers, communication and other electronic equipment, and manufacture of measuring instruments.

refer to industrial enterprises as legal person with annual business revenue of over 20 million yuan.

Industrial enterprises are classified into large, medium, small, mini-sized enterprises according to employment personnel and sales revenue in accordance with the regulation of Classification of Large, Medium, Small, Mini-sized Enterprises on Statistics in 2011. The standard of classification as following:

Indicator

Unit

Large-sized

Medium-sized

Small-sized

Mini-sized

Employment

Personnel(X)

person

X��1 000

300��X

��1 000

20��X��300

X��20

Sales Revenue(Y)

10 000 yuan

Y��40 000

2 000��Y

��40 000

300��Y

��2 000

Y��300

refers to total volume of final industrial products produced and industrial services provided during the reporting period. It consists of 3 components: value of the finished products, income from processing for external parties, and value of change in semi-finished products between the end and the beginning of the reference period.

refer to all resources formed by transaction or other activities, which are owned or controlled by enterprises and expected to bring economic benefits to the enterprises. Classified by the degree of liquidity(the time of assets to be liquidated or consumed), total assets include working capitals and immovable assets. Working capitals can be classified into monetary assets, trading financial assets, notes receivable, accounts receivable, advanced payments, other prepaid money and inventories. Immovable assets can be divided into long-term equity investment, fixed assets, intangible assets and other immovable assets.

Working Capitals the assets should be classified into working capital if meeting one of the following conditions: (1) expected to be liquidated, sold or consumed in one normal operating cycle, mainly including inventory, account receivable, etc.; (2) owned for transaction purpose; (3) expected to be liquidated in one year (including one year) since balance sheet date; (4) cash or cash equivalent without limited ability of exchanging other assets or paying debts in one year from balance sheet date, including monetary funds, note receivable, accounts receivable, inventory and other items.

Fixed Assets refer to the physical assets owned over one accounting year for the purpose of production, providing services, rent or business management, including the use of more than one year of housing, buildings, machines, machinery, transport equipment and other production and business-related equipment, apparatus, tools, etc.

refers to revenues accepted by enterprises from the sales of products, labour services provided and etc. in the principal business.

refer to the tax and charges including the business tax, consumption tax, city maintenance and construction tax, resources tax, land increasing value tax and extra charges for education and etc. in the operation of principal business.

refer to the business results of enterprises in certain accounting period, that is the profits gained from the revenues after deducting the costs, which means the final achievements in the reference period. To the enterprises implemented the Regulation of Accounting Standards for Business Enterprises in 2006, total pre-tax profits equals to business profit add non-operating revenue and minus non-operating expenditures. To the enterprises not implemented, total pre-tax profits equals to business profit add investment income, subsidies, non-operating revenue and minus non-operating expenditures.

refers to the sum of the total profits, tax and extra charges of principal business and the value added tax payable of industrial enterprises.

refers to payable liabilities of enterprises that accumulated from previous trades or transactions with expectation of economic profits leaking out .In terms of payment ,it can be divided into liquid liabilities and long-term liabilities .Data on this item is obtained from the year-end figures on total liabilities from the Assets and Liability table of the accounting record of the enterprises.

The enterprises which implement ��Enterprise Accounting Standards�� of 2006, or ��Small Enterprise Accounting Standards�� of 2011,Total Liabilities =Total current liabilities +Total non-current liabilities; The Liabilities of the enterprises which implement other enterprise accounting system include current liabilities and long-term liabilities.

refers to the payable tax of enterprise which engage in selling of goods or providing services that bring added value to the goods ,such as processing,repairing,fitting and other activities should be paid accoeding to tax law ,and the initial undeductibal tax is exclusive. According to the accounting related subjects lender cumulative amount, completing the caculation according to the following formula:

Value-added Tax Payable =Tax on Sales �C (Tax on Purchase �CTransferred Tax on Purchase)-Exports Deduct Tax Payable on Domestic Sales-Tax Relief + The Export Tax Rebate

Tax on Purchase refers to the value-added tax payable by enterprises that purchase goods or receiving taxable services during the reference period and this part of the tax is allowed to be deducted from the tax on sales.

Tax on Sales refers to the value-added tax chargeable by enterprises that sell goods or provide taxable services during the reference period.

reflects the actual sale of industrial products, analyzing the production-selling and supply-demand relations. It is calculated as:

reflects the profit-making capability of all assets of the enterprise and is a key indicator manifesting the performance and management and evaluating the profit-making potential of the enterprise. It is calculated as follows:

In the above formula, total taxes is the sum of tax and extra charges of principal business and value-added tax payable.

reflects both the operation risk and the capability of the enterprise in making use of the capital from the creditors. It is calculated as follows:

refers to the number of times of turnover of working capital in a given period of time, which reflects the speed of the turnover of working capital of industrial enterprises, and is calculated as follows:

In the above formula, average balance of total working capital refers to the arithmetic mean of the sum of circulating funds at the beginning and at the end of the reference period.

refers to the ratio of profits realized in a given period to the total costs in the same period, which reflects the economic efficiency of input cost and is calculated as follows:

Total costs in the above formula is the sum of cost of products sold, marketing cost, management cost and financial cost.

refers to the ratio of current assets and current liabilities, which is used to measure the enterprise's ability to turn the current assets into cash to repay its debts before the short-term debt maturity. It is calculated as follows:

refers to the ratio of quick assets and current liabilities, which is used to measure the enterprise��s ability to turn the current assets into cash immediately to repay its current liabilities. It is calculated as follows:

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