主要统计指标解释

工业   指从事自然资源的开采，对采掘品和农产品进行加工和再加工的物质生产部门。具体包括：(1)对自然资源的开采，如采矿、晒盐等(但不包括禽兽捕猎和水产捕捞)；(2)对农副产品的加工、再加工，如粮油加工、食品加工、缫丝、纺织、制革等；(3)对采掘品的加工、再加工，如炼铁、炼钢、化工生产、石油加工、机器制造、木材加工等，以及电力、自来水、煤气的生产和供应等；(4)对工业品的修理、翻新，如机器设备的修理、交通运输工具(如汽车)的修理等。

工业统计调查单位为独立核算法人工业企业。

独立核算法人工业企业指从事工业生产经营活动的单位。独立核算法人工业企业应同时具备以下条件：①依法成立，有自己的名称、组织机构和场所，能够承担民事责任；②独立拥有和使用资产，承担负债，有权与其他单位签订合同；③独立核算盈亏，并能够编制资产负债表。

本年鉴中涉及的企业登记注册类型：

国有及国有控股企业   指国有企业加上国有控股企业。国有企业(即原全民所有制工业或国营工业)指企业全部资产归国家所有，并按《中华人民共和国企业法人登记管理条例》规定登记注册的非公司制的经济组织。包括国有企业、国有独资公司和国有联营企业。1957年以前的公私合营和私营工业，后均改造为国营工业，1992年改为国有工业，这部分工业的资料不单独分列时，均包括在国有企业内。国有控股企业是对混合所有制经济的企业进行的“国有控股”分类。它是指这些企业的全部资产中国有资产(股份)相对其他所有者中的任何一个所有者占资(股)最多的企业。该分组反映了国有经济控股情况。

集体企业   指企业资产归集体所有，并按《中华人民共和国企业法人登记管理条例》规定登记注册的经济组织。是社会主义公有制经济的组成部分。包括城乡所有使用集体投资举办的企业，以及部分个人通过集资自愿放弃所有权并依法经工商行政管理机关认定为集体所有制的企业。

股份合作企业   指以合作制为基础，由企业职工共同出资入股，吸收一定比例的社会资产投资组建，实行自主经营，自负盈亏，共同劳动，民主管理，按劳分配与按股分红相结合的一种集体经济组织。

联营企业   指两个及两个以上相同或不同所有制性质的企业法人或事业单位法人，按自愿、平等、互利的原则，共同投资组成的经济组织。联营企业包括：

国有联营企业指国有企业与国有企业间的联营；

集体联营企业指集体企业与集体企业间的联营；

国有与集体联营企业指国有企业与集体企业间的联营。

有限责任公司   指根据《中华人民共和国公司登记管理条例》规定登记注册，由两个以上，五十个以下的股东共同出资，每个股东以其所认缴的出资额对公司承担有限责任，公司以其全部资产对其债务承担责任的经济组织。

有限责任公司包括国有独资公司以及其他有限责任公司。

股份有限公司   指根据《中华人民共和国企业法人登记管理条例》规定登记注册，其全部注册资本由等额股份构成并通过发行股票筹集资本，股东以其认购的股份对公司承担有限责任，公司以其全部资产对其债务承担责任的经济组织。

私营企业   指由自然人投资设立或由自然人控股，以雇佣劳动为基础的营利性经济组织。包括按照《公司法》、《合伙企业法》、《私营企业暂行条例》规定登记注册的私营有限责任公司、私营股份有限公司、私营合伙企业和私营独资企业。

港、澳、台商投资企业   指企业注册登记类型中的港、澳、台资合资、合作、独资经营企业和股份有限公司之和。

外商投资企业   指企业注册登记类型中的中外合资、合作经营企业、外资企业和外商投资股份有限公司之和。

轻工业   指主要提供生活消费品和制作手工工具的工业。按其所使用的原料不同，可分为两大类：(1)以农产品为原料的轻工业，是指直接或间接以农产品为基本原料的轻工业。主要包括食品制造、饮料制造、烟草加工、纺织、缝纫、皮革和毛皮制作、造纸以及印刷等工业；(2)以非农产品为原料的轻工业，是指以工业品为原料的轻工业。主要包括文教体育用品、化学药品制造、合成纤维制造、日用化学制品、日用玻璃制品、日用金属制品、手工工具制造、医疗器械制造、文化和办公用机械制造等工业。

重工业   指为国民经济各部门提供物质技术基础的主要生产资料的工业。按其生产性质和产品用途，可以分为下列三类：(1)采掘(伐)工业，是指对自然资源的开采，包括石油开采、煤炭开采、金属矿开采、非金属矿开采等工业；(2)原材料工业，指向国民经济各部门提供基本材料、动力和燃料的工业。包括金属冶炼及加工、炼焦及焦炭、化学、化工原料、水泥、人造板以及电力、石油和煤炭加工等工业；(3)加工工业，是指对工业原材料进行再加工制造的工业。包括装备国民经济各部门的机械设备制造工业、金属结构、水泥制品等工业，以及为农业提供的生产资料如化肥、农药等工业。

根据上述划分原则，修理业中以重工业产品为修理作业对象的划为重工业，反之划为轻工业。

工业总产值

(1)定义：

工业总产值是以货币形式表现的，工业企业在一定时期内生产的工业最终产品或提供工业性劳务活动的总价值量。它反映一定时间内工业生产的总规模和总水平。

(2)计算原则：

工业生产的原则，即凡是企业在报告期生产的经检验合格的产品，不管是否在报告期销售，均包括在内。

最终产品的原则，即凡是计入工业总产值的产品，必须是本企业生产的经检验合格的，不需要再进行任何加工的最终产品。如果企业有中间产品(半成品)对外销售，则对外销售的中间产品应视为企业的最终产品。

工厂法原则，即工业总产值是以工业企业作为基本计算(核算)单位，即按企业的最终产品计算工业总产值。按这种方法计算的工业总产值，不允许同一产品价值在企业内部重复计算，不能把企业内部各个车间(分厂)生产的成果相加，但允许企业间的重复计算。

(3)内容及计算方法：

1995年全国工业普查对工业总产值(原规定)的内容及计算原则和方法做了某些修订，修订后的工业总产值(新规定)包括三项内容：即本期生产成品价值、对外加工费收入、在制品半成品期末期初差额价值三部分。

本期生产成品价值    指企业本期生产，并在报告期内不再进行加工，经检验、包装入库的全部工业成品(半成品)价值合计，包括企业生产的自制设备及提供给本企业在建工程、其他非工业部门和福利部门等单位使用的成品价值。本期生产成品价值为按自备原材料生产的产品的数量乘以本期不含增值税(销项税额)的产品实际销售平均单价计算；会计核算中按成本价格转帐的自制设备和自产自用的成品，按成本价格计算生产成品价值。生产成品价值中不包括用定货者来料加工的成品(半成品)价值。

对外加工费收入    指企业在报告期内完成的对外承接的工业品加工(包括用定货者来料加工产品)的加工费收入和对外工业修理作业所取得的加工费收入。对外加工费收入按不含增值税(销项税额)的价格计算，可根据会计“产品销售收入”科目的有关资料取得。

对于本企业对内非工业部门提供的加工修理、设备安装的劳务收入，如果企业会计核算基础较好，能取得这部分资料，而且这部分价值所占比重较大，应包括在对外加工费收入中。

自制半成品在制品期末期初差额价值：指企业报告期在制品期末减期初的差额价值，本指标一般可以从会计核算资料中取得。如果会计产品成本核算中不计算半成品、在制品的成本，则总产值中也不包括这部分价值，反之则包括。

(4)工业总产值统计范围变化和计算方法修订情况：

1984年以前工业总产值不包括村办工业，村办工业总产值划归农业。1984年以后工业总产值包括村办工业。

1995年工业普查对工业总产值计算方法做了修订，即从1995年始按新修订(新规定)方法计算工业总产值。新规定与原规定的区别如下：

全价与加工费的计算原则不同：新规定为凡自备原材料，不论其生产繁简程度如何，一律按全价计算工业总产值；凡来料加工，允许按加工费计算工业总产值。原规定则视生产加工的繁简程度不同，规定哪些行业按全价，哪些行业按加工费计算工业总产值。

自制半成品、在产品期末期初差额价值的计算原则不同：新规定要求，凡会计产品成本核算时计算了成本的差额价值，总产值中就应包括，否则可不包括；原规定则按生产周期六个月的界限区分，凡生产周期六个月以上的企业，总产值计算中应包括这部分差额价值，否则可不包括。

计算价格不同：新规定按不含增值税(销项税额)的价格计算；原规定则按含增值税(销项税额)的价格计算。

工业增加值   指工业企业在报告期内以货币表现的工业生产活动的最终成果。

工业增加值有两种计算方法：一是生产法，即工业总产出减去工业中间投入加上应交增值税；二是收入法，即从收入的角度出发，根据生产要素在生产过程中应得到的收入份额计算，具体构成项目有固定资产折旧、劳动者报酬、生产税净额、营业盈余，这种方法也称要素分配法。本年鉴中的工业增加值是以生产法计算的。

生产法工业增加值的计算方法为：

工业增加值=工业总产出-工业中间投入+应交增值税

(1)工业总产出：指工业企业在一定时期内工业生产活动的总成果。工业总产出包括：成品生产价值，对外加工费收入，自制半成品、在产品期末期初差额价值。1995年后用新规定计算的工业总产值代替。

(2)工业中间投入：指工业企业在工业生产活动中消耗的外购物质产品和对外支付的服务费用。服务费用包括支付给物质生产部门(工业、农业、批发零售贸易业、建筑业、运输邮电业)的服务费用和支付给非物质生产部门(如保险、金融、文化教育、科学研究、医疗卫生、行政管理等)的服务费用。工业中间投入的确定须遵循以下原则：必须从外部购入的，并已计入工业总产出的产品和服务价值；必须是本期投入生产，并一次性消耗掉(包括本期摊销的低值易耗品等)的产品和服务价值。

工业中间投入包括直接材料费用、制造费用中的工业中间投入、管理费用中的工业中间投入、销售费用中的工业中间投入和利息支出五部分。

资产总计   指企业拥有或控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产按流动性分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。该指标根据企业会计“资产负债表”中“资产总计”项目的期末数增列。

流动资产   指企业可以在一年内或者超过一年的一个生产周期内变现或者耗用的资产，包括现金及各种存款、短期投资，应收及预付款项、存货等。

流动资产平均余额   指企业在报告期内全部流动资产的平均余额。

固定资产原价   指企业在建造、购置、安装、改建、扩建、技术改造某项固定资产时所支出的全部货币总额。它一般包括买价、包装费、运杂费和安装费等。

固定资产净值年平均余额   指固定资产净值在报告期内余额的平均数。计算公式为：

该指标根据“资产负债表”中“固定资产原价”、“累计折旧”指标的期初、期末数计算填列。

固定资产净值    指固定资产原价减去历年已提折旧额后的净额。计算公式为：

负债合计   指企业所承担的能以货币计量，将以资产或劳务偿付的债务，偿还形式包括货币、资产或提供劳务。负债一般按偿还期长短分为流动负债和长期负债。根据会计“资产负债表”中“负债合计”的年末数填列。

所有者权益   指企业投资人对企业净资产的所有权。企业净资产等于企业全部资产减去全部负债后的余额，包括企业投资人对企业的最初投入的实际到位的资产及资本公积金、盈余公积金和未分配利润。所有者权益合计数小于零，表示企业资不抵债。

主营业务收入   指会计“利润表”中对应指标的本年累计数。未执行2001年《企业会计制度》的企业，用“产品销售收入”的本期累计数代替。

主营业务成本   指会计“利润表”中对应指标的本年累计数。未执行2001年《企业会计制度》的企业，用“产品销售成本”的本期累计数代替。

主营业务税金及附加   指会计“利润表”中对应指标的本年累计数。未执行2001年《企业会计制度》的企业，用“产品销售税金及附加” 的本期累计数代替。

利润总额   指企业生产经营活动的最终成果，是企业在一定时期内实现的盈亏相抵后的利润总额(亏损以“-”号表示)，它等于营业利润加上补贴收入加上投资收益加上营业外净收入再加上以前年度损益调整。

本年应交增值税   指企业在报告期内应交纳的增值税额。它等于本年销项税额加上出口退税加上进项税额转出数减去本年进项税额。小规模纳税企业直接按全年计税销售额乘以征收率计算取得。

从业人员平均人数   是指报告期内每天拥有的从业人员人数。其计算公式为：

总资产贡献率   反映企业全部资产的获利能力，是企业经营业绩和管理水平的集中体现，是评价和考核企业盈利能力的核心指标。计算公式为：

公式中：税金总额为产品销售税金及附加与应交增值税之和；平均资产总额为期初期末资产之和的算术平均值。

资产负债率   该指标既反映企业经营风险的大小，也反映企业利用债权人提供的资金从事经营活动的能力。计算公式为：

资产与负债均为报告期期末数。

流动资产周转次数   指一定时期内流动资产完成的周转次数，反映投入工业企业流动资金的周转速度。计算公式为：

公式中：全部流动资产平均余额为期初和期末的流动资产之和的算术平均值。

成本费用利润率   反映企业投入的生产成本及费用的经济效益，同时也反映企业降低成本所取得的经济效益。计算公式为：

公式中：成本费用总额为产品销售成本、销售费用、管理费用、财务费用之和。

产品销售率   该指标反映工业产品已实现销售的程度，是分析工业产销衔接情况，研究工业产品满足社会需求的指标。计算公式为：

应收账款  指企业因销售商品、提供劳务等经营活动，应向购货单位或接受劳务单位收取的款项，主要包括企业销售商品或提供劳务等应向有关债务人收取的价款及代购货单位垫付的包装费、运杂费等。根据会计“资产负债表”中“应收账款”项目的期末余额数填报。

本年折旧  指企业在报告期内提取的固定资产折旧合计数。可以根据会计“财务状况变动表”中“固定资产折旧”项的数值填报。

负债合计  指企业过去的交易或者事项形成的，预期会导致经济利益流出企业的现时义务。包括流动负债和长期负债。

主营业务收入  指企业确认的销售商品、提供劳务等主营业务的收入。

出口产品销售收入  指工业企业销售给外贸部门或自营（委托）出口（包括销往香港、澳门、台湾），用外汇价格结算的销售收入，以及外商来样、来料加工、来件装配和补偿贸易等收入。在计算时，要把外汇价格按交易时的汇率折算成人民币计算。

主营业务成本  指企业经营主要业务所发生的成本总额。

税金总额  指企业报告期内应交纳的各种税金总和，包括产品销售税金及附加（城市维护建设税、消费税、资源税、营业税和教育费附加）、增值税、所得税、以及房产税、印花税、车船使用税和土地使用税等。

所得税  指企业按税法规定，应从生产经营等活动的所得中缴纳的税金。

营业利润  指企业从事生产经营活动所取得的利润。

利息支出  指企业短期借款利息、长期借款利息、应付票据利息、票据贴现利息、应付债券利息、长期应付引进国外设备款利息等利息支出。该指标为各项利息支出的总和，不冲减利息收入。

银行贷款利息  指本报告期，企业向银行、信用社等金融机构支付的利息。

民间借款利息  指本报告期，企业为生产经营发生的民间借款（非银行、非金融机构借款）所支付的利息。

期末剩余订单额  指本企业在报告期末，尚未兑现的订货金额，即企业现存的订货金额。

应付职工薪酬（贷方累计发生额）  指企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出。包括职工工资、奖金、津贴和补贴，职工福利费，医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费，住房公积金，工会经费和职工教育经费，非货币性福利，因解除与职工的劳动关系给予的补偿，其他与获得职工提供的服务相关的支出。

从业人员期末人数  指报告期末最后一日24时在本单位中工作，并取得工资或其他形式劳动报酬的人员数。该指标为时点指标，不包括最后一日当天及以前已经与单位解除劳动合同关系的人员，是在岗职工、劳务派遣人员及其他从业人员之和。

营业收入  指企业经营主要业务和其他业务所确认的收入总额。营业收入合计包括“主营业务收入”和“其他业务收入”。根据会计“利润表”中“营业收入”项目的本期金额数填报。

生产支出  指个体经营工业单位在工业生产活动中所消耗的原材料、燃料、动力、服务等费用。具体包括材料费、水电费、租赁费、邮电费、修理费、运输费、包装费等。但不包括支付给雇工的工资报酬、上交的税金及购置固定资产支出。

Explanatory Notes on Main Statistical Indicators

Industry    refers to the material production sector which is engaged in the 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 the repairing of machinery and means of transport (including cars).

In industrial statistics surveys, the units of enquiry are corporate industrial enterprises with independent accounting systems.

Corporate industrial enterprises with independent accounting systems refer to enterprises engaging in industrial production activities, which meet the following requirements: (1) They are established legally, having their own names, organizations, location and able to take civil liability; (2) They possess and use their assets independently, assume liabilities and are entitled to sign contracts with other units; (3) They are financially independent and compile their own balance sheets.

Enterprises covered in the industrial statistics in the Yearbook include the following categories by their registration:

State-owned and State-holding Enterprises    refer to state-owned enterprises plus State-holding enterprises. State-owned enterprises (originally known as State-run enterprises with ownership by the whole society) are non-corporate economic entities registered in accordance with the Regulation of the People's Republic of China on the Management of Registration of Legal Enterprises, where all assets are owned by the State. Included in this category are State-owned enterprises, State-funded corporations and State-owned joint-operation enterprises. Joint State-private industries and private industries, which existed before 1957, were transformed into state-run industries since 1957, and into State-owned industries after 1992. Statistics on those enterprises are included in the State-owned industries instead of being grouped them separately. State-holding enterprises are a sub-classification of enterprises with mixed ownership, referring to enterprises where the percentage of State assets (or shares by the State) is larger than any other single share holder of the same enterprise. This sub-classification illustrates the control of the State over a particular industry.

Collective-owned Enterprises    refer to economic entities registered in accordance with the Regulation of the People's Republic of China on the Management of Registration of Legal Enterprises, where assets are owned collectively. Collective enterprises constitute an integral part of the socialist economy with public ownership. They include urban and rural enterprises invested collectively, and some enterprises registered in industrial and commercial administration agency as collective units where funds are pooled together by individuals who voluntarily give up their right of ownership.

Cooperative Enterprises      refer to economic units set up on a cooperative basis, with funding partly from employees of the enterprise and partly from outside investment, where the operation and management is decided by all the members who also participate in the production, and the distribution of income is based both on work (labour input) and on shares (capital input).

Joint Ownership Enterprises      refer to economic units that are established by joint investment by two or more corporate enterprises or institutions of the same or different types of ownership on voluntary, equal and mutual-beneficial basis. They include:

a) State-owned joint-operation enterprises (joint operation between State-owned enterprises);

b) Collective joint-operation enterprises (joint operation between collective enterprises; and

c) State-collective joint-operation enterprises (joint operation between state and collective enterprises).

Limited Liability Corporations    refer to economic units registered in accordance with the Regulation of the People's Republic of China on the Management of Registration of Corporations, with capital from 2 to 49 investors, each investor bears limited liability to the corporation depending on his/her holding of shares, and the corporation bears liability to its debt to the maximum of its total assets.

Limited liability corporations include state sole funded corporations and other limited liability corporations.

Share-holding Corporations Ltd.    refer to economic units registered in accordance with the Regulation of the People's Republic of China on the Management of Registration of Corporate Enterprises, with total registered capital divided into equal shares and raised through issuing stocks. Each investor bears limited liability to the corporation depending on the holding of shares, and the corporation bears liability to its debt to the maximum of its total assets.

Private Enterprises    refer to economic units invested or controlled (by holding the majority of the shares) by natural persons who hire labours for profit-making activities. Included in this category are private limited liability corporations, private share-holding corporations Ltd., private partnership enterprises and private sole investment enterprises registered in accordance with the Corporation Law, Partnership Enterprise Law and Tentative Regulation on Private Enterprises.

Enterprises with Funds from Hong Kong, Macao and Taiwan    refers to all industrial enterprises registered as the joint-venture, cooperative, sole (exclusive) investment industrial enterprises and limited liability corporations with funds from Hong Kong, Macao and Taiwan.

Foreign Funded Enterprises      refer to all industrial enterprises registered as the joint-venture, cooperative, sole (exclusive) investment industrial enterprises and limited liability corporations with foreign funds.

Light Industry      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 the 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 the branches of light industry which use manufactured goods as raw materials, including the manufacture of cultural, educational articles and sports goods, chemicals, synthetic fibre, 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 office machinery.

Heavy Industry      refers to the industry which produces capital goods, and provides various sectors of the national economy with necessary material and technical basis for production. It consists of the following three branches according to the purpose of production or the use of products:

(1) Mining, quarrying and logging industry, which 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 which refers to the industry that processes raw materials. It includes machine-building industries which equip sectors of the national economy; industries producing metal structure and cement products; and industries producing means of agricultural production, such as chemical fertilizers and pesticides.

In accordance with the above principles of classification, the repairing trades, which are engaged primarily in repairing products of heavy industry, are classified as heavy industry while those which are engaged in repairing products of light industry are classified as light industry.

Gross Industrial Output Value

(1) Definition: Gross industrial output value is the total volume of final industrial products produced and industrial services provided during a given period. It reflects the total achievements and overall scale of industrial production during a given period.

(2) Principles for calculation:

Statistics on industrial production follow the principle that all products produced by the enterprises and accepted through quality check during the reference period are to be included no matter whether they are sold or not during the reference period.

Determination of final products follows the principle that all products that are included in the calculation of gross industrial output value are the final products of the enterprise which have been accepted through quality check and require no further processing. If an enterprise has intermediate (semi-finished) products to sell, these intermediate products are considered as the final products of the enterprise.

Gross industrial output value is calculated following the principle of factory approach, i.e. industrial enterprise is used as the basic accounting unit in calculating the gross industrial output value. By this approach, value of the same product is not to be double-counted, and the output value of different workshops (branch factories) within the enterprise should not be added. However, this approach allows the possibility of double counting between enterprises.

(3) Content and method of calculation: The old definition of gross industrial output value was modified during the 1995 National Industrial Census. The revised (new) definition of gross industrial output value consists of 3 components: value of the finished products during the reference period, income from processing for external parties, and value of change in semi-finished products between the end and the beginning of the reference period.

Value of finished products during the reference period: refers to the value of all finished (semi-finished) industrial products that are produced during the reference period without the need for further processing, checked for acceptance, packed and put into the warehouse of the enterprise, including the value of own-produced equipment and the value of products provided to the projects under construction of the enterprise, and to other non-industrial or welfare units. Value of finished products during the reference period is calculated by the quantity of products produced using own materials multiplied by the average unit prices at which products are sold (excluding value-added tax). Own-produced equipment and products produced for own use are valued at cost prices as in the case of enterprise accounting. Value of finished products does not include the value of finished products (semi-finished products) that are produced using the materials from the clients who place the orders.

Income from external processing: refers to income from contracted external processing of industrial products (including processing of industrial products using materials from the clients), and the income from industrial repairing work provided to other parties. Income from external processing is calculated using information from the item “products sales income” in the enterprise accounting at the prices with value-added tax excluded.

For income from services such as processing, repairing and installation of equipment provided to non-industrial units within the enterprise, if the accounting work of the enterprise is good enough to separate it from other records, and the share of such services is significant, it should also be included in the income from external processing.

Value of change in semi-finished products between the end and the beginning of the reference period: refers to the value of change in semi-finished products between the end and the beginning of the reference period, which generally can be obtained from accounting records of enterprises. If the enterprise accounting excludes the cost of semi-finished products, then it should not be included in the gross industrial output value, and the reverse if otherwise.

(4) Changes in the scope and method of calculation of the gross industrial output value

Prior to 1984, the value of rural industry run by villages was classified into agriculture instead of industry. Since 1984, it has been included in the gross industrial output value. Method of calculation for the gross industrial output value was modified in the industrial census in 1995. The difference in the new method as compared with the old one is outlined below:

Principle in using full value vs. processing fee: The new method stipulates that all products produced using own materials are to be calculated with full value in reporting the gross industrial output value irrespective of the complexity of production, and for external processing, it allows calculation using processing fee. In the old method, however, the use of full value or processing fee was determined by the degree of complexity of production in different branches of industries.

Principle in determining the value of change in semi-finished products: The new method requires that value of change in semi-finished products should be included in the gross industrial output value if it is included in the accounting record of the enterprise, otherwise it should not be included. In the old method, it is determined by the type of enterprises in terms of production cycle. If the production cycle is over 6 months, the value of change in semi-finished products is included in the gross industrial output value, otherwise it is not.

Difference in prices: The new method uses prices excluding value-added tax in the calculation of gross industrial output value, while the old method used prices including value-added tax.

Value-added of Industry      refers to the final results of industrial production of industrial enterprises in money terms during the reference period.

Industrial value-added can be calculated by two approaches: the production approach, i.e. gross industrial output value minus intermediate input plus value-added tax, and the income approach, i.e. income for various factors used in the course of production, including depreciation of fixed assets, remuneration of labourers, net of production tax, and operating surplus. Value-added of industry in the Yearbook is calculated by the production approach as follows:

Value-added of industry = gross industrial output - industrial intermediate input + value-added tax

(1) Gross industrial output: refers to the total achievements of industrial production activities during a given period. Gross industrial output includes value of finished products, income from external processing, and value of change in semi-finished products between the end and the beginning of the reference period. Since 1995, the gross industrial output value obtained by the new method is used in the calculation.

(2) Industrial intermediate input: refers to purchased goods and paid services consumed during the industrial production of enterprises. Fees paid for services include fees paid for the services provided by material production sectors (industry, agriculture, wholesale and retail trade, construction, transport, post and telecommunications) and by non-material production sectors (insurance, banking, culture, education, scientific research, health and medical care, public administration, etc.). The determination of industrial intermediate input follows the principle that the goods and services must be purchased from outside and included in the gross industrial output, and that the goods and services are inputted into production and consumed (include low-value consumables) during the reference period.

Industrial intermediate input includes 5 components, namely direct consumption of materials, industrial intermediate input in manufacturing cost, industrial intermediate input in management cost, industrial intermediate input in marketing cost and expenditure on interest.

Total Assets      refer to all economic resources, in monetary term, these are owned or controlled by enterprises, including properties, creditor's equity and other economic rights of all forms. Classified by the degree of liquidity, total assets include working capitals, long-term investment, fixed assets, intangible assets, deferred assets and other assets. Data on this indicator can be obtained by the year-end figures of total assets in the Assets and Liability Table of accounting records of enterprises.

Working Capital      refers to capital that an enterprise can cash or use during one year or one production cycle that may exceed one year, including cash and savings deposits of various forms, short-term investment, money receivable and prepaid money, inventories, etc.

Annual Average Value of Working Capital      refers to the average value of all working capital of the enterprise during the reference period.

Original Value of Fixed Assets      refers to the total value, in monetary terms, that an enterprise spent on fixed assets, through construction, purchase, installation, transformation, expansion or technical upgrading. Generally, it covers cost of purchase, packing, transportation and installation, etc.

Annual Average of Net Value of Fixed Assets      refers to the average of the net value of fixed assets during the reference period, calculated with the following formula:

Information on this indicator can be obtained from the beginning and ending figures of the original value of fixed assets and cumulative depreciation from the Assets and Liability Table of enterprises.

Net value of fixed assets refers to the original value of fixed assets minus depreciation over the years, i.e.:

Net value of fixed assets = original value of fixed assets - cumulative depreciation

Total Liabilities      refer to payable liabilities of enterprises that have to be repaid in terms of money, assets or labour services. In terms of payment, it can be divided into liquid liabilities and long-term liabilities. Data on this item is obtained from the ending figures on total liabilities from the Assets and Liability Table from the enterprises.

Owner's Equity      refers to the ownership of net assets of enterprise by its investors. Net assets equal   total assets minus total liabilities of the enterprise, including the actual assets invested into the enterprise by investors, accumulation of capital and operating surplus and non-distributed profits. The enterprise's assets are less than its liabilities if the sum of owner's equity is smaller than zero.

Revenue from Principal Business   refers to the annual accumulation of the corresponding item in the “profit table” of the accountant. For enterprises that do not follow the 2001 Enterprise Accounting Standards, the year-end accumulation of revenue from the sales of products is used as a substitute.

Cost of Principal Business    refers to the annual accumulation of the corresponding item in the “profit table” of the accountant. For enterprises that do not follow the 2001 Enterprise Accounting Standards, the year-end accumulation of cost for the sales of products is used as a substitute.

Tax and Extra Charges from Principal Business      refer to the annual accumulation of the corresponding item in the “profit table” of the accountant. For enterprises that do not follow the 2001 Enterprise Accounting Standards, the year-end accumulation of tax and extra charges from the sales of products is used as a substitute.

Total Profits      refer to the final achievement of production and operation activities of the enterprises, represented by total profits after deducting losses (loss is expressed by the negative figure). It is the sum of profits from operation, income from subsidies, investment earnings, net income from activities other than operation, and adjustment of profits and losses of previous years.

Value-added Tax Payable in the Current Year      refers to the amount of the value-added tax which should be paid by the enterprises during the reference period. It is the sum of tax on sales, export rebate, and transferred tax on purchases of the current year, minus the tax on purchases of the current year. Value-added tax payable of small-size enterprises is determined by the taxable sales of the year multiplied by the tax rate.

Average Annual Number of Employed Persons    refer to all those who are employed in enterprises and receive remunerations there from, including currently working employees, retirees who are re-employed, teachers of local-run schools, as well as foreigners, staff from Hong Kong, Macao and Taiwan, part-time employees and persons with second job who are employed by the enterprise, and employees of other units temporarily working in the enterprises, but excluding former employees who left the enterprise with their employment records still being kept by the enterprises.

Average number of employed persons     refers to the number of employee everyday during the reference period, calculated with the following formula:

Ratio of Profits, Taxes and Interests to Average Assets      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 on the sales of products and value-added tax payable; and average assets is the arithmetic mean of the sum of beginning assets and ending assets.

Ratio of Debts to Assets      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:

Both assets and debts are figures at the end of the reference period.

Turnover of Working Capital   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 working capital at the beginning and at the end of the reference period.

Ratio of Profits to Total Industrial Costs      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:

In the above formula, total costs in the above formula are the sum of cost of products sold, marketing cost, management cost and financial cost.

Sales Ratio of Products      is an indicator reflecting the actual sale of industrial products, analyzing the production-selling and supply-demand relations. It is calculated as:

Accounts receivable   refers to the money that purchase units or receiving services unit should receive to the enterprise for selling of goods and services, including businesses selling goods or providing services, should be charged to the debtor price and purchase the goods unit advance the packing expenses, transportation charges etc.. According to the account balance sheet, the final balance of the accounts receivable.

Depreciation in the Year refers to the total amount of depreciation of fixed assets during the reporting period. It can be filled according to the numerical of the "fixed assets depreciation" in " Statement of financial position " .

Total Liabilities 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 liquid liabilities and long-term liabilities.

Revenue from Principal Business  refers to the income confirmed of an enterprise from the principal business of selling products and providing services.

Export Sales Revenue refers to the sales revenue of industrial enterprises sold to foreign trade departments or self (commissioned) exports (including sold to Hong Kong, Macao and Taiwan) settled by the price of foreign exchange, as well as foreign investors to sample, processing, assembling and compensation trade income. In the calculation, the exchange rate should be converted into RMB according to the exchange rate.

Cost of Principal Business  refers to the total cost occurred from the principal business of the enterprise.

Due Tax refers to various taxes in the reporting period paid by enterprise, including sales tax and additional (urban maintenance and construction tax, consumption tax, resource tax, business tax and education fee additional), value added tax, income tax, and property tax, stamp tax, vehicle and ship use tax and land use tax and so on.

Due Income Tax refers to the tax from the production and operation of the proceeds of enterprise in accordance with the provisions of the tax law.

Business Profit refers to the profits made by the enterprises in the production and operation activities.

Interest Expense refers to the short-term loan interest payments, interest payments, notes payable, interest payable, notes payable interest on interest payments, and long-term accounts payable etc.. The indicator is the sum of the interest expense, not to cut interest income.

Bank Borrowing Interest refers to the interest paid by company to bank or credit union or other financial institution.

Non-governmental Borrowing Interest refers to the interest paid by the enterprises in the period for production and operation to private lending (non-banks, non-financial institutions).

End of Remaining Amount of Orders refers to the amount of the order that the enterprise has not been honored at the end of the reporting period, that is, the existing order amount of the enterprise.

Due Wage Refers to various forms of remuneration and other related expenses paid by the company for the services provided by the staff and workers, including wages, bonuses, allowances and subsidies, employee welfare benefit expenses, medical insurance, endowment insurance, unemployment insurance, work-related injury insurance premiums and maternity insurance fees social insurance, housing provident fund, the trade union funds and employee education funds, non-monetary benefits, the compensation to give labor relations and workers for the solution in addition, and related expenditure to worker for other services.

Employed Persons at Year-end refers to persons working in the unit at the final day 24 of the reporting period and receiving wages or other forms of remuneration. The indicator is point indicators, including on-the-job workers, labor dispatch personnel and other employees. It does not include personnel that labor contract has been suspended in the final day and before.

Business Income refers to the total revenue recognized by the business and other business operations of the enterprise. Total operating income includes "main business income" and "other business income", According to the "business income" in the accounting "profit statement".

Production Expenditures Refers to the cost of raw materials, fuel, power, service, etc. in the industrial production activities of the individual business units， including material costs, utilities, rental fees, post and telecommunications, repair, transportation, packaging, etc.. But it does not include the payment of wages to workers compensation, pay taxes and purchase of fixed assets expenditure.