The content and filling method of each item in the balance sheet:

(1) The content and filling method of asset items.

① The "monetary funds" item reflects the total amount of cash on hand, bank deposits, out-of-town deposits, bank draft deposits, cashier's check deposits, credit card deposits, letter of credit deposits, etc. of the enterprise. This item should be filled in based on the total closing balance of the "Cash", "Bank Deposits" and "Other Monetary Funds" accounts.

② "Short-term investment" projects reflect the various stocks, bonds and funds purchased by the enterprise that can be liquidated at any time and are ready to be liquidated at any time, and are held for no more than one year (including one year). and the recoverable amount of other investments not exceeding one year (inclusive). This item should be filled in based on the ending balance of the "Short-term investment" account minus the ending balance of the "Short-term investment depreciation reserve" account.

For an enterprise's entrusted loans due within one year, the net amount of the principal and interest minus the impairment provisions that have been made is also reflected in this item.

③The "notes receivable" item reflects the notes receivable received by the enterprise that have not yet been due for collection and have not been discounted to the bank, including commercial acceptance bills and bank acceptance bills. This item should be calculated and filled in based on the balance of the "Notes Receivable" account and the corresponding "Bad Debt Provision". Notes receivable that have been discounted to banks and endorsed for transfer are not included in this item, and commercial acceptance bills that have been discounted should be disclosed separately in the notes to the accounting statements.

④ The "dividends receivable" item reflects the cash dividends that the enterprise should receive due to equity investment. The profits receivable by the enterprise from other units are also included in this item. This item should be filled in based on the ending balance of the "Dividends Receivable" account.

⑤The "interest receivable" item reflects the interest that the enterprise should charge for debt investment. Interest receivable from bonds purchased by an enterprise to repay principal and interest upon maturity is not included in this item. This item should be filled in based on the calculated balance of "bad debt provision" corresponding to the "interest receivable" account.

⑥The "accounts receivable" item reflects the net amount of various amounts that the enterprise should collect from the purchasing unit for selling goods, products and providing services, minus the bad debt provisions that have been accrued. This item should be filled in based on the total ending debit balance of each detail account to which the "Accounts Receivable" account belongs, minus the ending balance of the bad debt provision for accounts receivable in the "Bad Debt Provision" account. If the detailed account to which the "Accounts Receivable" account belongs has a credit balance at the end of the period, it should be filled in the "Accounts Receivable" item in this table.

⑦ "Other receivables" item reflects the net amount of the enterprise's receivables and temporary payments to other units and individuals, minus the bad debt provisions that have been made. This item should be filled in based on the ending balance of the "other receivables" account, minus the ending balance of bad debt provisions for other receivables in the "bad debt provision" account.

⑧The "prepaid accounts" item reflects the amount paid in advance by the enterprise to the supply unit. This item should be filled in based on the total ending debit balance of each detailed account to which the "Prepaid Accounts" account belongs. If there is a credit balance at the end of the period in the relevant detailed account of the "Prepaid Accounts" account, it should be filled in the "Accounts Payable" item of this table. If the detail account to which the "Accounts Payable" account belongs has a debit amount, it should also be included in this item.

⑨The "subsidy receivable" item reflects the various subsidies receivable by the enterprise in accordance with regulations. This item should be filled in based on the ending balance of the "Subsidy Receivable" account.

⑩The "inventory" item reflects the net realizable value of the enterprise's inventory in storage, in transit and in processing at the end of the period, including various materials, commodities, products in progress, semi-finished products, packaging, low-value Consumables, goods shipped in installments, goods sold on consignment, goods sold on consignment, etc. This project should be based on "material procurement", "raw materials", "low-value consumables", "self-made semi-finished products", "stocked goods", "packaging", "issued goods for installment collection", "entrusted processing materials", The sum of the ending balances of the "commodities entrusted for sale on consignment", "commodity entrusted for sale on consignment", "production costs" and other accounts, minus the closing balance of the "payment for goods sold on consignment" and "preparation for inventory depreciation" accounts is filled in. Enterprises that use planned cost accounting for materials and planned cost or sales price accounting for inventory goods should also fill in the amount after adding or subtracting the material cost difference and the purchase and sale price difference of the goods.

The "Other Current Assets" item reflects the company's other current assets in addition to the above current asset items. This item should be filled in based on the closing balance of the relevant account. If other current assets have a large value, their content and amount should be disclosed in the notes to the accounting statements.

The "long-term equity investment" project reflects the recoverable amount of various equity investments that the enterprise is not prepared to realize within one year (including one year). This item should be filled in based on the ending balance of the "long-term equity investment" account, minus the ending balance of the equity investment impairment provision in the "long-term investment impairment provision" account.

The "long-term debt investment" project reflects the recoverable amount of various debt-type investments that the enterprise is not prepared to realize within one year (including one year). Among long-term debt investments, long-term debt investments due within one year should be reflected separately in the "Long-term debt investments due within one year" item under the current asset category. This item should be filled in based on the closing balance of the "long-term debt investment" account minus the closing balance of the debt investment impairment provision in the "long-term investment impairment provision" account and the amount of long-term debt investment due within one year.

For an enterprise's entrusted loans due for more than one year, the net amount of the principal and interest minus the impairment provisions that have been made is also reflected in this item.

The "original price of fixed assets" and "accumulated depreciation" items reflect the original price and accumulated depreciation of various fixed assets of the enterprise. The original price and depreciation of fixed assets leased by finance are also included. The original price of fixed assets leased by finance shall be separately reflected in the notes to the accounting statements. These two items should be filled in based on the ending balance of the "Fixed Assets" account and the "Accumulated Depreciation" account.

The "fixed asset impairment provision" item reflects the fixed asset impairment provision made by the enterprise. This item should be filled in based on the closing balance of the "Fixed Assets Impairment Provision" account.

The "project materials" item reflects the actual cost of unused engineering materials for various projects of the enterprise. This item should be filled in based on the ending balance of the "Engineering Materials" account.

The "Construction in Progress" project reflects the actual expenditure of various unfinished projects of the enterprise at the end of the period, including the value of the equipment delivered and installed, the materials, wages and expenses that have been consumed by the unfinished construction and installation projects, and the prepaid contract The price of the project, the recoverable amount of the project that has been completed and installed but has not yet been delivered for use. This item should be filled in based on the ending balance of the "Construction in Progress" account minus the ending balance of the "Provision for Impairment of Construction in Progress" account.

The "fixed assets liquidation" project reflects the book value of the fixed assets that have been transferred to liquidation but have not yet been liquidated due to sales, damage, scrapping, etc., as well as the liquidation costs and expenses incurred during the liquidation of fixed assets. The difference between variable price income and other amounts. This item should be filled in based on the ending debit balance of the "Fixed Asset Liquidation" account. If the "fixed assets liquidation" account has a credit balance at the end of the period, fill it in with a "-" sign.

The "intangible assets" item reflects the end-of-period recoverable amount of the company's various intangible assets. This item should be filled in based on the ending balance of the "Intangible Assets" account minus the ending balance of the "Intangible Assets Impairment Provision" account.

The "long-term deferred expenses" item reflects the various expenses that the company has not yet amortized with an amortization period of more than one year (excluding one year), such as rental fixed asset improvement expenses and major repair expenses. and other deferred expenses with an amortization period of more than one year (excluding one year). The portion of long-term deferred expenses that is amortized within one year (including one year) should be entered in the "Prepaid expenses" item of this table. This item should be filled in based on the ending balance of the "long-term deferred expenses" account minus the amount of amortization within one year (including one year).

The "Other long-term assets" item reflects the company's other long-term assets in addition to the above assets. This item should be filled in based on the closing balance of the relevant account. If other long-term assets have a large value, their content and amount should be disclosed in the notes to the accounting statements.

The "deferred tax debit" item reflects the debit balance of the company's deferred taxes that have not been written off at the end of the period. This item should be filled in based on the ending debit balance of the "Deferred Tax" account.

(2) Contents and filling methods of liability items.

① The "short-term borrowing" item reflects the borrowing by the enterprise of less than one year (including one year) that has not yet been repaid. This item should be filled in based on the ending balance of the "short-term loan" account.

②The "Bills Payable" item reflects the bills payable that are issued and accepted by the enterprise in order to pay for goods, etc., but have not yet matured for payment, including bank acceptance bills and commercial acceptance bills. This item should be filled in based on the ending balance of the "Notes Payable" account.

③The "accounts payable" item reflects the amount payable to the supplier when the enterprise purchases raw materials, goods and accepts the supply of labor services. This item should be filled in based on the total credit balance at the end of each relevant detailed account to which the "Accounts Payable" account belongs; if there is a debit balance at the end of each detailed account to which the "Accounts Payable" account belongs, it should be included in the "Prepaid Accounts" item of this table Fill in the columns.

④The "Accounts Received in Advance" item reflects the company's advance receipt of accounts from purchasing units. This item should be filled in based on the total end-of-period credit balance of each relevant detail account to which the "Accounts from Advances" account belongs. If there is a debit balance in the relevant detailed account of the "Accounts Receivable" account, it should be entered in the "Accounts Receivable" item of this table; if there is a credit balance in the detailed account of the "Accounts Receivable" account, it should also be included within this project.

⑤The "wages payable" item reflects the unpaid wages of employees payable by the enterprise. This item should be filled in based on the ending credit balance of the "Salary Payable" account. If the "Wages Payable" account has a debit balance at the end of the period, fill it in with a "-" sign.

⑥The "welfare fees payable" item reflects the ending balance of welfare fees withdrawn by the enterprise and the ending balance of employee incentives and welfare funds withdrawn by foreign-invested enterprises based on net profits. This item should be filled in based on the ending balance of the "Welfare Fees Payable" account.

⑦The "dividends payable" item reflects the cash dividends that have not yet been paid by the company. This item should be filled in based on the closing balance of the "Dividends Payable" account.

⑧The "taxes payable" item reflects various taxes that the enterprise has not paid, overpaid or deducted at the end of the period. This item should be filled in based on the ending credit balance of the "Taxes Payable" account. If the "Taxes Payable" account has a debit balance at the end of the period, fill it in with a "-" sign.

⑨ "Other payables" item reflects various amounts payable and unpaid by the enterprise except taxes, dividends payable, etc. This item should be filled in based on the ending credit balance of the "Other payables" account. If the "Other payables" account has a debit balance at the end of the period, fill it in with a "-" sign.

⑩The "other payables" item reflects all the amounts payable and temporarily received by the enterprise from other units and individuals. This item should be filled in based on the closing balance of the "Other Payables" account.

The "Accrued Expenses" item reflects all the expenses that the enterprise has accrued and included in costs but has not yet been paid. This item should be filled in based on the ending credit balance of the "Accrued Expenses" account. If the "Accrued Expenses" account has a debit balance at the end of the period, it should be reflected in the "Prepaid Expenses" item and is not included in this item.

The "Estimated Liabilities" item reflects the ending balance of the enterprise's estimated liabilities. This item should be filled in based on the closing balance of the "Estimated Liabilities" account.

The "Other current liabilities" item reflects the company's other current liabilities in addition to the above current liabilities. This item should be filled in based on the ending balance of the relevant account. For example, the ending balance of the "value of assets to be transferred" account can be reflected in this item. If other current liabilities are of large value, their content and amount should be disclosed in the notes to the accounting statements.

The "long-term borrowing" item reflects the principal and interest of loans borrowed by the enterprise for more than one year (excluding one year) that have not yet been repaid. This item should be filled in based on the ending balance of the "long-term loan" account.

The "Bonds Payable" item reflects the principal and interest of various long-term bonds issued by the enterprise that have not yet been repaid. This item should be filled in based on the closing balance of the "Bonds Payable" account.

The "long-term payables" item reflects various long-term payables of the enterprise except long-term loans and bonds payable. This item should be filled in based on the ending balance of the "long-term payables" account minus the ending balance of the "unconfirmed financing charges" account.

The "Special Accounts Payable" item reflects the ending balance of various special accounts payable of the enterprise. This item should be filled in based on the ending balance of the "Special Accounts Payable" account.

The "Other long-term liabilities" item reflects the company's other long-term liabilities other than the above long-term liability items. This item should be filled in based on the closing balance of the relevant account. If other long-term liabilities are of large value, their content and amount should be disclosed in the notes to the accounting statements.

Among the above long-term debt items, long-term liabilities due within one year (including one year) should be reflected separately in the "long-term liabilities due within one year" item. Each item of the above long-term liabilities should be filled in based on the closing balance of the relevant account minus the amount of long-term liabilities due within one year (including one year).

The "deferred tax credit" item reflects the credit balance of the company's deferred taxes that have not been written off at the end of the period. This item should be filled in based on the ending credit balance of the "Deferred Tax" account.

(3) Contents and filling methods of owner’s equity items.

①The "paid-in capital (or equity)" item reflects the total amount of capital (or equity) actually invested by each investor in the enterprise. This item should be filled in based on the closing balance of the "Paid-in Capital (or Share Capital)" account.

②The "returned investment" item reflects the investment returned by the Sino-foreign cooperative enterprise to the investor during the cooperation period in accordance with the contract. This item should be filled in based on the ending debit balance of the "Returned Investment" account.

③The "Capital Reserve" item reflects the ending balance of the enterprise's capital reserve. This item should be filled in based on the ending balance of the "Capital Reserve" account.

④The "surplus reserve" item reflects the ending balance of the enterprise's surplus reserve. This item should be filled in based on the ending balance of the "surplus reserve" account. Among them, the ending balance of the statutory public welfare fund should be filled in based on the ending balance of the "statutory public welfare fund" detailed account to which the "surplus reserve" account belongs.

⑤The "undistributed profits" item reflects the company's undistributed profits. This item should be calculated and filled in based on the balance of the "Profit for the Year" account and the "Profit Distribution" account. Uncovered losses are filled in with "-" in this item