博彩app |Explanatory Notes on Main Statis

refer to industrial legal entities as legal person with annual business revenue of over 20 million yuan. Legal entities adopt statistical relevant entities dividing standards.

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 2017. The standard of classification as following:

Indicator	Unit	Large-sized	Medium-sized	Small-sized	Mini-sized
Employment	person	X��1 000	300��X	20��X��300	X��20
Personnel(X)			��1 000
Sales Revenue(Y)	10 000 yuan	Y��40 000	2 000��Y	300��Y	Y��300
			��40 000	��2 000

refers to industry based on major technological breakthroughs and development needs, promoting long-term development of the economy and society. The industry has the characteristics of intensive knowledge and technology, less consumption of material resources, great potential of growth, good overall efficiency. The industry include new generation of information technology industry, high-end equipment manufacturing industry, new material industry, biotechnology industry, new energy powered automobile industry, new energy industry, energy conservation industry, digital creative industry and relevant services. Because relevant services excluding industry, industrial strategic emerging industry includes the first eight fields.

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) (2017), 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.

refers to the 13 major categories in the manufacturing sector, specific include: processing of food from agricultural products, manufacture of food, manufacture of alcohol, beverages and refined tea, manufacture of tobacco, manufacture of textile, manufacture of textile wearing and apparel, manufacture of leather, fur, feather and related products, footwear, manufacture of furniture, manufacture of paper and paper products, printing, reproduction of recording media, manufacture of articles for culture, education and industrial arts, sport activity, amusement manufacturing, manufacture of medicines, manufacture of chemical fibers.

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.

refer 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 current liabilities and non-current liabilities.

The enterprises which implement ��Enterprise Accounting Standards�� or ��Small Enterprise Accounting Standards��, 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 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 consumption tax, city maintenance and construction tax, resources tax, the additional cost of education, property tax, land use tax, vehicle and vessel use tax, stamp tax 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. Total pre-tax profits equals to business profit add non-operating revenue and minus non-operating expenditures.

refer 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 a kind of turnover tax with added value and import value of goods in selling of goods, services, intangible assets, real estate, or providing processing, repairing, and replacement services as the tax basis according to tax law. According to the accounting related subjects lender cumulative amount, completing the calculation 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

Or completing the calculation according to the <VAT payment return (general taxpayer application)> at the current period:

Value-added Tax Payable =Tax on Sales �C (Tax on Purchase �CTransferred Tax on Purchase �C Refundable Tax for Tax Exemption, Offset and Refund of Goods) + Tax Payable under a Simplified Method + Overdue Tax Payable after Tax Inspection under a Simplified Method �C Tax Reduction Amount of Tax Payable

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.

refer to obligatory right of enterprises formed from selling of goods, providing services and other business activities. Including payment for goods to customers, value-added tax, freight and miscellaneous expenses advanced for customers and etc.

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 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 profitability of enterprises in principal business, the ratio is main indicator on evaluating business efficiency of enterprises, and is calculated as follows:

在线赌博平台