CHART OF ACCOUNTS

 

ASSETS

 

1       CURRENT ASSETS

 

10      CASH ASSETS (LIQUID ASSETS)

 

100    CASH ON HAND

101    CHECKS RECEIVED

102    CASH IN BANKS

103    CHECKS GIVEN AND PAYMENT ORDERS

108    OTHER CASH AND CASH EQUIVALENTS

 

11      MARKETABLESECURITIES

 

110    SHARE CERTIFICATES

111    PRIVATE SECTOR BONDS

112    PUBLIC SECTOR BONDS

118    OTHER MARKETABLE SECURITIES

119    RESERVE ADJUSTING VALUE OF MARKETABLE SECURITIES

 

12      TRADE RECEIVABLES

 

120    CUSTOMERS

121    NOTES RECEIVABLE

122    DISCOUNTS OF NOTES RECEIVABLE (-)

126    DEPOSITS AND GURANTEES GIVEN

127    OTHER TRADE RECEIVABLES

128    DOUBTFUL TRADE RECEIVABLES

129    ALLOWANCES FOR DOUBTFUL CURRENT TRADE RECEIVABLES

 

13      OTHER RECEIVABLES

 

131    RECEIVABLE FROM SHAREHOLDERS

132    RECEIVABLE FROM PARTICIPATIONS

133    RECEIVABLE FROM SUBSIDIARY COMPANIES

135    RECEIVABLE FROM EMPLOYEES

136    OTHER VARIOUS RECEIVABLES

137    DISCOUNT OF OTHER RECEIVABLE (-)

138    DOUBTFUL OTHER RECEIVABLES

139    ALLOWANCE FOR DOUBTFUL OTHER RECEIVABLES

 

15      INVENTORlES

 

150    RAW MATERIALS AND SUPYLIES

151    WORK-IN-PROCESS

152    FINISHED PRODUCTS

153    MERCHANDISE

157    OTHER MATERIALS

158    RESERVE ADJUSTlNG INVENTORIES (-)

159    ADVANCES TO SUPPLIERS FOR GOODS&SERVICES

 

17      CONSTRACTION AND REPAIR COSTS

 

170    CONSTRACTION AND REPAIR COSTS

179    ADVANCES GiVEN TO SUB-CONTRACTORS

 

18      PREPAID EXPENSES AND INCOME RECElVABLES

 

180    PREPAID EXPENSES

181    ACCRUED INCOME

 

19      OTHER CURRENT ASSETS

 

190    DEFFERED VAT

191    DEDUCTIBLE VAT

192    OTHER VAT

193    PREPAID TAXES AND FUNDS

195    JOB ADVANCES

196    ADVANCES TO PERSONNEL

197    INVENTORY SHORTAGES

198    OTHER VARIOUS CURRENT ASSETS

199    PROVISIONEN FOR OTHER CURRENT ASSETS

 

2       FIXED ASSETS

 

20      TRADE RECEIVABLES

 

220    CUSTOMERS

221    NOTES RECEIVABLES

222    DISCOUNTS ON NOTES RECEIVABLES (-)

226    DEPOSITS AND GURANTEES GIVEN

227    OTHER TRADE RECEIVABLES

229    PROVISIONEN FOR DOUBTFUL TRADE RECEIVABLES (-)

 

23      OTHER RECEIVABLES

 

231    RECEIVABLE FROM SHAREHOLdERS

232    RECEIVABLE FROM PARTICIPATION

233    RECEIVABLE FROM SUBSIDIARY COMPANIES

235    RECEIVABLE FROM PERSONNEL

236    OTHER RECEIVABLES

237    REDISCOUNT ON OTHER NOTES RECEIVABLE (-)

239    PROVISIONEN FOR OTHER DOUBTFUL RECEIVABLES

 

24      FINANCIAL FIXED ASSETS

 

240    SECURITIES HELD AS LONG-TERM INVESTMENTS

241    RESERVE ADJUSTING THE VALUE OF SECURITIES HELD AS L/T     

         INVESTMENS

242    PARTICIPATIONS

243    COMMITMENTS TO PARTICIPATIONS

244    RESERVE ADJUSTING THE VALUE OF PARTICIPATIONS

245    INVESTMENTS IN SUBSIDIARY COMPANIES

246    COMMITMENTS TO SUBSIDIARY COMPANIES

247    RESERVE ADJUSTING THE VALUE INVESTMENTS

248    OTHER FINANCIAL ASSETS

249    RESERVE ADJUSTINGS THE VALUE OF OTHER FINANCIAL AS­SETS

 

25      TANGIBLE ASSETS

 

250    LAND

251    LAND IMPROVEMENTS

252    BUILDINGS

253    MACHINERY AND EQUIPMENTS

254    MOTOR VEHICLES

255    FURNITURE AND FIXTURES

256    OTHER TANGIBLE FIXED ASSETS

257    ACCUMULATED DEPRECIATION 258 CONSTRUCTIONS IN

         PROGRESS

259    ADVANCES TO SUPPLIERS OF TANGIBLE FIXED ASSETS

 

26      INTANGlBLE ASSETS

 

260    RIGHTS

261    GOODWILL

262    PRE-OPERATING EXPENSES

263    RESEARCH, DEVELOPMENT EXPENSES

264    LEASEHOLD IMPROVEMENTS

267    OTHER INTANGIBLE FIXED ASSETS

268    ACCUMULATED AMORTIZATION OF INTANGIBLE

269    ADVANCES TO SUPPLIERS

 

27      EXTRA ORDINARY USEFULL LIFE ASSETS

 

271    RESEARCH EXPENSES

272    PREPERATION AND IMPROVEMENT EXPENSES

277    OTHER ASSETS SUBJECT TO SPECIAL AMORTIZATION

278    ACCUMULATED AMORTIZATION

279    ADVANCES TO SUPPLIERS OF ASSETS SUBJECT TO SPECIAL

         AMORTIZATION

 

28      PREPAID EXPENSES AND INCOME ACCRUALS

280    PREPAID EXPENSES FOR FUTURE PERIODS

281    INCOME ACCRUALS

 

29      OTHER FIXED ASSETS

 

291    DEDUCTIBLE VAT IN FUTURE PERIODS

292    OTHER VAT

293    INVENTORIES TO BE USED IN LONG-TERM

294    INVENTORIES AND TANGIBLE FIXED ASSETS TO BE SOLD

295    PREPAID TAXES AND DUTIES

297    OTHER VARIOUS NON-CURRENT ASSETS

298    RESERVE ADJUSTING INVENTORIES TO BE SOLD

299    ACCUMULATED DEPRECIATION OF TANGIBLE FIXED ASSETS TO BE

            SOLD

 

LIABILITIES

 

3       CURRENT LlABILITIES

 

30      FINANCIAL LIABILITIES (F.BORROWINGS)

 

300    BANK LOANS

303    CURRENT PORTION OF LONG-TERM LOANS

304    CURRENT PRINCIPAL, INTEREST AND INSTALMENT PAYABLES ON

         BONDS

305    COMMERCIAL PAPER

306    OTHER MARKETABLE SECURITIES ISSUED

308    VALUE DIFFERENCE IN ISSUANCE OF MARKETABLE SECURI­TIES

309    OTHER CURRENT FINANCIAL PAYABLES

 

32      TRADE LIABILITIES

 

320    ACCOUNTS PAYABLE

321    NOTES PAYABLE

322    DISCOUNT OF NOTES PAYABLE (-)

326    GUARANTEE DEPOSITS RECEIVED

329    OTHER CURRENT TRADE PAYABLES

 

33      OTHER LIABILITIES

 

331    OTHER PAYABLES TO SHAREHOLDERS

332    OTHER PAYABLES TO PARTICIPATIONS

333    OTHER PAYABLES TO SUBSIDIARY COMPANIES

335    PAYABLES TO EMPLOYEES

336    OTHER VARIOUS PAYABLES

337    DISCOUNT OF OTHER NOTOS PAYABLE (-)

 

34      ADVANCES

 

340    ADVANCES FROM CUSTOMERS

349    OTHER ADVANCES RECEIVED

 

35      CONSTRUCTIONAND REPAIR PROGRESS BILLINGS

350    CONSTRUCTION AND REPAIR PROGRESS BILLINGS

 

36      INCOME TAXES PAYABLE AND OTHER LIABILITIES

 

360    TAXES PAYABLES

361    SOCIAL SECURITY DUTIES PAYABLE

368    UNPAID, RESCHEDULED TAXES AND DUTIES PAYABLE

369    OTHER DUTIES PAYABLE

 

37      PROVISIDNS FOR DUE AND EXPENSE

 

370    PROVISIONS FOR TAXATION INCOME AND RELATED

371    PREPAID INCOME TAXES AND RELATED DUTIES

372    RESERVE FOR EMPLOYEE TERMINATION INDEMNITIES

373    RESERVE FOR COSTS

379    OTHER PROVISIONS AND ACCRUED LIABILITIES

 

38      DEFERRED INCOME AND ACCR UED EXPENSES

 

380    DEFERRED INCOME

381    ACCRUED EXPENSES

 

39      OTHER SHORT TERM LIABILITIES

 

391    VAT RECEIVED

392    OTHER VAT RECEIVED

393    HEAD OFFICE AND BRANCH CURRENT ACCOUNTS

397    INVENTORY OVERAGES

399    OTHER VARIOUS CURRENT LlABILITIES

 

4       LONG-TERM LlABILITlES

 

40      FINANCL9L LIABILITIES (F.BORROWINGS)

400    BANK LOANS

405    BONDS ISSUED

407    OTHER MARKETABLE SECURITIES ISSUED

408    VALUE DIFFERENCE IN ISSUANCE OF SECURITIES ISSUED

409    OTHER FINANClAL LIABILITIES

 

42      TRADE LIABILITIES 420 SUPPLIERS

 

421    NOTES PAYABLE

422    DISCOUNT OF NOTES PAYABLE (-)

426    DEPOSITS AND GUARANTEESRECEIVED

429    OTHER TRADE PAYABLES

 

43      OTHER LIABILITIES

 

431    DUE TO SHAREHOLDERS

432    DUE TO PARTICIPATIONS

433    DUE TO SUBSIDIARY COMPANIES

436    OTHER NON-CURRENT VARIOUS PAYABLES

437    REDISCOUNT OF OTHER NOTES PAYABLE (-)

438    "NON-CURRENT UNPAID, RESCHEDULED PAYABLES TO

            GOVERMENT

 

44      ADVANCE RECEIVED

 

440    ADVANCES FROM CUSTOMERS

449    OTHER ADVANCES RECEIVED

 

47      PROIiISIONEN FOR DUE AND EXPENSE

 

472    RESERVE FOR EMPLOYEE TERMINATION INDEMNITIES

479    OTHER PROVISIONS AND ACCRUED LIABILITIES

 

48      DEFERRED INCOME AND ACCRUED EXPENSES

 

480    DEFERRED INCOME

481    ACCRUED EXPENSES

 

49      OTHER LONG-TERM LIABILITIES

 

492    VAT DEFERRED TO FOLLOWING YEARS

493    INSTALLATION PARTICIPATION

499    OTHER VARIOUS NON-CURRENT LIABILITIES

 

5       SHAREHOLDERS' EQUITY (STOCKHOLDERS' EQUITY)

 

50      PAID - IN CAPITAL

 

500    CAPITAL

501    UNPAID CAPITAL (-)

 

52      CAPlTAL RESERVE

 

520    SHARES OF STOCKS ISSUANCE PREMIUMS

521    INCOME ON CANCELLED SHARES OF STOCKS

522    REVALUATION SURPLUS OF TANGIBLE FIXED ASSETS

523    REVALUATION SURPLUS OF PARTICIPATIONS

529    OTHER CAPITAL RESERVES

 

51      PROFIT RESERVE

 

540    LEGAL RESERVE

541    STATUTORY RESERVE

542    EXTRAORDINARY RESERVE

548    OTHER PROFIT RESERVES

549    SPECIAL FUNDS

 

57      PRIOR YEAR PROFIT

 

570    RETAINED EARNINGS

 

58      PRIOR YEAR LOSS (- )

 

580    ACCUMULATED LOSS

 

59      PROFIT FOR THE PERIOD (LOSS)

 

590    NET PROFIT FOR THE PERIOD

591    NET LOSS FOR THE PERIOD (-)

 

60      GROSS SALES

 

600    DOMESTIC SALES

601    EXPORT SALES

602    OTHER SALES

 

61      SALES RETURNSAND ALIOWANCES

 

610    SALES RETURNS (-) .

611    SALES DISCOUNTS (-)

612    OTHER DEDUCTIONS (-)

 

62      COST OF GOOD SOGD

 

620    COST OF GOODS SOLD (PRODUCT) (-)

621    COST OF GOODS SOLD (MERCHANDISE) (-)

622    COST OF SERVICES RENDERED (-)

623    COST OF SALES (OTHER) (-)

 

63      OPERATING EXPENSES

 

630    RESEARCH AND DEVELOPMENT EXPENSES (-)

 

760    MARKETING, SELLING AND DISTRIBUTION EXPENSES (-)

770    GENERAL ADMINISTRATIVE EXPENSES (-)

 

64      OTHER OPERATING REVENUES (INCOME)

 

640    DIVIDENDS RECEIVED-PARTICIPATIONS

641    DIVIDENDS RECEIVES-SUBSIDIARY COMPANIES

642    ÝNTEREST AND OTHER FINANCIAL INCOME

643    COMMISSION INCOME

644    PROVISIONS NO LONGER REQUIRED ,

645    PROFIT ON SALE OF MARKETABLE SECURITIES

646    EXCHANGE GAINS

647    INCOME FROM DISCOUNTS OF NOTES PAYABLE

649    OTHER VARIOUS INCOME FROM OPERATIONS

 

65      OTHER OPERATING EXPENSES ()

 

653    COMMISSION EXPENSES (-)

654    PROVISIONS (-)

655    LOSS ON SALE OF MARKETABLE SECURITIES

656    EXCHANGE LOSSES

657    INCOME FROM DISCOUNT OF NOTES RECEIVABLE

659    OTHER EXPENSES (-)

 

66      FINANCIAL EXPENSES

 

660    FINANCIAL EXPENSES ON CURRENT BORROWINGS

661    FINANCIAL EXPENSES ON NON-CURRENT BORROWINGS

 

67      EXTRAORDINARY INCOME AND PROFIT

 

671    PRIOR PERIOD REVENUES AND PROFITS (-)

679    OTHER EXTRAORDINARY INCOME

 

68      EXTRAORDINARY EXPENSES AND LOSS

 

680    IDLE CAPACITY EXPENSES (-)

681    PRIOR PERIOD EXPENSES (-)

689    OTHER EXTRAORDINARY EXPENSES (-)

 

COST ACCONUNT AS REQUlRED BY 7/A OPTION

 

70      COST CONTROL ACCOUNT

 

700    COSTS CONTROL ACCOUNT

701    COST CHARGE ACCONT

 

71      DIRECT MATERIAL AND OTHER MATERIAL EXPENSES

 

710    DIRECT RAW AND OTHER MATERIAL EXPENSES

711    DIRECT RAW AND OTHER MATERIAL EXPENSES APPLIED

712    DIRECT RAW AND OTHER MATERIAL PRICE VARIANCE

713    DIRECT RAW AND OTHER MATERIAL UNIT VARIANCE

 

72      DIRECT LABOUR EXPENSES

720    DIRECT LABOUR EXPENSES

721    DIRECT LABOUR EXPENSES APPLIED

722    DIRECT LABOUR WAGES VARIANCE

723    DIRECT LABOUR TIME VARIANCE

 

73      MANUFACTURING OVERHEAD EXPENSES 730 OVERHEAD COSTS

 

731    OVERHEAD COSTS APPLIED

732    OVERHEAD COSTS BUTGET VARIANCE

733    OVERHEAD COSTS PRODUCTIVIVITY VARIANCE

734    OVERHEAD COSTS CAPACITY VARIANCE

 

74      COST OF SERVICES RENDERED

 

740    COST OF SERVICES RENDERED

741    COST OF SERVICES RENDERED APPLIED

742    COST OF SERVICES RENDERED VARIANCE

 

75      RESEARCH AND DEVELOPMENT EXPENSES

 

750    RESEARCH AND DEVELOPMENT EXPENSES .

751    RESEARCH AND DEVELOPMENT EXPENSES APPLIED

752    RESEARCH AND DEVELOPMENT EXPENSES VARlANCE

 

76      MARKETINQ SALES AND DISTRIBUTlON EXPENSES

 

760    MARKETING, SALES AND DISTRIBUTION EXPENSES'

761    MARKETING, SALES AND DISTRIBUTION EXPENSES APPLIED

762    MARKETING, SALES AND DISTRlBUTION EXPENSES VARIANCE

 

77      GENERAL ADMINlSTRATION EXPENSES

 

770    GENERAL ADMINISTRATION EXPENSES

771    GENERAL ADMINISTRATION EXPENSES APPLIED

772    GENERAL ADMINISTRATION EXPENSES VARIANCE

 

78      FlNANCIAL EXPENSES

 

780    FINANCIAL EXPENSES

781    FINANCIAL EXPENSES APPLIED

782    FINANCIAL EXPENSES VARIANCE