91
1001/000
现金
F
3
CAPV
1002/000
银行存款
CAPVBK
1009/000
其他货币资金
Y
CA
1009/100
其他货币资金－外埠存款
1009/200
其他货币资金－银行本票
1009/300
其他货币资金－银行汇票
1009/400
其他货币资金－信用卡
1009/500
其他货币资金－信用证保证金
1009/600
其他货币资金－存出投资款
1101/000
短期投资
1101/100
短期投资－股票
1101/200
短期投资－债券
1101/300
短期投资－基金
1102/000
短期投资跌价准备
1111/000
应收票据
1121/000
应收股利
1122/000
应收利息
1131/000
应收账款
1133/000
其他应收款
1141/000
坏账准备
1
1151/000
预付帐款
1161/000
应收补贴款
1201/000
物资采购
1211/000
原材料
1221/000
包装物
1231/000
低值易耗品
1232/000
材料成本差异
1241/000
自制半成品
1243/000
库存商品
1244/000
商品进销差价
1251/000
委托加工物资
1261/000
委托代销商品
1271/000
受托代销商品
1281/000
存货跌价准备
1291/000
分期收款发出商品
1301/000
待摊费用
1401/000
长期股权投资
E
1401/100
长期股权投资－股票投资
1401/200
长期股权投资－其他股权投资
1402/000
长期债权投资
1402/100
长期债权投资－债券投资
1402/200
长期债权投资－其他债权投资
1421/000
长期投资减值准备
1431/000
委托贷款
1431/100
委托贷款－本金
1431/200
委托贷款－利息
1431/300
委托贷款－减值准备
1501/000
固定资产
D
1502/000
累计折旧
1505/000
固定资产减值准备
1601/000
工程物资
1601/100
工程物资－专用材料
1601/200
工程物资－专用设备
1601/300
工程物资－预付大型设备款
1601/400
工程物资－为生产准备的工具及器具
1603/000
在建工程
1605/000
在建工程减值准备
1701/000
固定资产清理
1801/000
无形资产
1805/000
无形资产减值准备
1815/000
未确认融资费用
1901/000
长期待摊费用
1911/000
待处理财产损溢
1911/100
待处理财产损溢－待处理流动资产损溢
1911/200
待处理财产损溢－待处理固定资产损溢
2101/000
短期借款
G
2111/000
应付票据
2121/000
应付账款
2131/000
预收帐款
2141/000
代销商品款
2151/000
应付工资
2153/000
应付福利费
2161/000
应付股利
2171/000
应交税金
ST
2171/100
应交税金－应交增值税
2171/101
应交税金－应交增值税（进项税额〕
2171/102
应交税金－应交增值税（已交税金〕
2171/103
应交税金－应交增值税（转出未交增值税〕
2171/104
应交税金－应交增值税（减免税款〕
2171/105
应交税金－应交增值税（销项税额〕
2171/106
应交税金－应交增值税（出口退税〕
2171/107
应交税金－应交增值税（进项税额转出〕
2171/108
应交税金－应交增值税(出口抵减产品应纳税)
2171/109
应交税金－应交增值税（转出多交增值税〕
2171/200
应交税金－未交增值税
2171/300
应交税金－应交营业税
2171/400
应交税金－应交消费税
2171/500
应交税金－应交资源税
2171/600
应交税金－应交所得税
2171/700
应交税金－应交土地增值税
2171/800
应交税金－应交城市维护建设税
2171/900
应交税金－应交房产税
2171/B00
应交税金－应交车船使用税
2171/C00
应交税金－应交个人所得税
2176/000
其他应交款
2181/000
其他应付款
2191/000
预提费用
2201/000
待转资产价值
2211/000
预计负债
2301/000
长期借款
B
2311/000
应付债券
2311/100
应付债券－债券面值
2311/200
应付债券－债券溢价
2311/300
应付债券－债券折价
2311/400
应付债券－应计利息
2321/000
长期应付款
2331/000
专项应付款
2341/000
递延税款
C
3101/000
实收资本(或股本)
A
3103/000
已归还投资
3111/000
资本公积
3111/100
资本公积－资本（或股本〕溢价
3111/200
资本公积－接受非现金资产捐赠准备
3111/300
资本公积－接受现金捐赠
3111/400
资本公积－股权投资准备
3111/500
资本公积－拔款转入
3111/600
资本公积－外币资本折算差额
3111/700
资本公积－其他资本公积
3121/000
盈余公积
3121/100
盈余公积－决定盈余公积
3121/200
盈余公积－任意盈余公积
3121/300
盈余公积－法定公益金
3121/400
盈余公积－储备基金
3121/500
盈余公积－企业发展基金
3121/600
盈余公积－利润归还投资
3131/000
本年利润
PA
3141/000
利润分配
3141/100
利润分配－其他转入
3141/F00
未分配利润
3141/200
利润分配－提取法定盈余公积
3141/300
利润分配－提取任意盈余公积
3141/400
利润分配－提取法定公益金
3141/500
利润分配－提取储备基金
3141/600
利润分配－提取企业发展基金
3141/700
利润分配－提取职工奖励及福利基金
3141/800
利润分配－利润归还投资
3141/900
利润分配－应付优先股股利
3141/A00
利润分配－应付普通股股利
3141/B00
利润分配－转作资本（或股本〕的普通股股利
4101/000
生产成本
4101/100
生产成本－基本生产成本
4101/200
生产成本－辅助生产成本
4105/000
制造费用
4701/000
劳务成本
5101/000
主营业务收入
H
5102/000
其他业务收入
L
5201/000
投资收益
S
5203/000
补贴收入
5301/000
营业外收入
5401/000
主营业务成本
J
5402/000
主营业务税金及附加
5405/000
其他业务支出
5501/000
营业费用
M
5502/000
管理费用
5503/000
财务费用
5601/000
营业外支出
5701/000
所得税
P
5801/000
以前年度损益调整
T
2171/A00
应交税金－应交土地使用税
9A
1001....
1002....
1009....
100901..
100902..
100903..
100904..
100905..
100906..
1101....
110101..
110102..
110103..
1102....
1111....
1121....
1122....
1131....
1133....
1141....
1151....
1161....
1201....
1211....
1221....
1231....
1232....
1241....
1243....
1244....
1251....
1261....
1271....
1281....
1291....
1301....
1401....
140101..
140102..
1402....
140201..
140202..
1421....
1431....
143101..
143102..
143103..
1501....
1502....
1505....
1601....
160101..
160102..
160103..
160104..
1603....
1605....
1701....
1801....
1805....
1815....
1901....
1911....
191101..
191102..
2101....
2111....
2121....
2131....
2141....
2151....
2153....
2161....
2171....
217101..
21710101
21710102
21710103
21710104
21710105
21710106
21710107
21710108
21710109
217102..
217103..
217104..
217105..
217106..
217107..
217108..
217109..
217111..
217112..
2176....
2181....
2191....
2201....
2211....
2301....
2311....
231101..
231102..
231103..
231104..
2321....
2331....
2341....
3101....
3103....
3111....
311101..
311102..
311103..
311104..
311105..
311106..
311107..
3121....
312101..
312102..
312103..
312104..
312105..
312106..
3131....
3141....
314101..
314115..
314102..
314103..
314104..
314105..
314106..
314107..
314108..
314109..
31411...
314111..
4101....
410101..
410102..
4105....
4701....
5101....
5102....
5201....
5203....
5301....
5401....
5402....
5405....
5501....
5502....
5503....
5601....
5701....
5801....
217110..
92
实收资本
3141/015
产品销售收入
提取法定赢余公积金
3121/003
法定公益金
转作资本的普通股股利
产品销售税金及附加
5403/000
产品销售费用
产品销售成本
9B
110201..
短期投资跌价准备－股票
110202..
短期投资跌价准备－债券
110203..
短期投资跌价准备－基金
110204..
短期投资跌价准备－其他
113301..
其他应收款－备用金
113302..
其他应收款－存出保证金
113303..
其他应收款－应收赔偿款
113304..
其他应收款－应收税金
PT
113305..
其他应收款－现汇抵押
113306..
其他应收款－投资人往来
113307..
其他应收款－各项垫款
113308..
其他应收款－预付帐款转入
113309..
其他应收款－其他
1272....
受托加工来料
14010101
长期股权投资－股票投资（投资成本〕
14010102
长期股权投资－股票投资（损益调整〕
14010103
长期股权投资－股票投资（股权投资准备〕
14010104
长期股权投资－股票投资（股权投资差额〕
14010201
长期股权投资－其他股权投资（投资成本〕
14010202
长期股权投资－其他股权投资（损益调整〕
14010203
14010204
14020101
长期债权投资－债券投资（面值〕
14020102
长期债权投资－债券投资（溢折价〕
14020103
长期债权投资－债券投资（应计利息〕
14020201
长期债权投资－其他债权投资（本金〕
14020202
长期债权投资－其他债权投资（应计利息〕
150101..
固定资产－房屋及建筑
150102..
固定资产－机器设备
150103..
固定资产－运输设备
150104..
固定资产－模具设备
150105..
固定资产－办公设备
150108..
固定资产－什项设备
150109..
固定资产－融资租入固定资产
150201..
累计折旧－房屋及建筑
150202..
累计折旧－机器设备
150203..
累计折旧－运输设备
150204..
累计折旧－模具设备
150205..
累计折旧－办公设备
150208..
累计折旧－什项设备
150209..
累计折旧－融资租入固定资产
160301..
在建工程－建筑工程
160302..
在建工程－安装工程
160303..
在建工程－在安装设备
160304..
在建工程－技术改造工程
160305..
在建工程－大修理工程
160309..
在建工程－其他支出
180101..
无形资产－土地使用权
180102..
无形资产－商标权
180103..
无形资产－专利权
180104..
无形资产－专有技术
180105..
无形资产－著作权
180106..
无形资产－商誉
190101..
长期待摊费用－开办费
190102..
长期待摊费用－固定资产修理支出
190103..
长期待摊费用－租入固定资产改良支出
190104..
长期待摊费用－发行股票手续费
190109..
长期待摊费用－其他
2122....
应付账款－应付账款
2123....
应付账款－暂估应付账款
2142....
加工来料款
215301..
应付福利费－各项福利费
215302..
应付福利费－职工奖励及福利基金
应交税金－应交增值税(出口抵减内销产品应)
218101..
其他应付款－存入保证金
218102..
其他应付款－应付赔偿款
218103..
其他应付款－应付工会经费
218104..
其他应付款－投资人往来
218109..
其他应付款－其他
219101..
预提费用－租金
219102..
预提费用－保险费
219103..
预提费用－借款利息
219104..
预提费用－固定资产修理费用
219109..
预提费用－其他
221101..
预计负债－对外提供担保
221102..
预计负债－商业承兑票据贴现
221103..
预计负债－未决诉讼
221104..
预计负债－产品资量保证
232101..
长期应付款－应付融资租贷款
232109..
长期应付款－其他
资本公积－外币资金折算差额
盈余公积－决定公益金
314112..
314113..
410501..
制造费用－工资
410502..
制造费用－福利费
410503..
制造费用－折旧费
410504..
制造费用－修理费
410505..
制造费用－办公费
410506..
制造费用－水电费
410507..
制造费用－机物料消耗
410508..
制造费用－劳动保护费
410509..
制造费用－季节性和修理期间的停工损失
41051...
制造费用－其他
520101..
投资收益－股权投资
520102..
投资收益－债券利息
520103..
投资收益－计提的短期投资跌价准备
520104..
投资收益－计提的长期投资减值准备
520105..
投资收益－计提的委托贷款减值准备
520106..
投资收益－股权投资差额
520109..
投资收益－其他
530101..
营业外收入－固定资产盘盈
530102..
营业外收入－处置固定资产净收益
530103..
营业外收入－非货币性交易收益
530104..
营业外收入－出售无形资产收益
530105..
营业外收入－罚款净收入
530109..
营业外收入－其他
550101..
营业费用－工资
550102..
营业费用－福利费
550103..
营业费用－折旧费
550104..
营业费用－修理费
550105..
营业费用－业务费
550106..
营业费用－运输费
550107..
营业费用－装卸费
550108..
营业费用－包装费
550109..
营业费用－保险费
55011...
营业费用－展览费
550111..
营业费用－广告费
550112..
营业费用－运输途中的合理损耗
550113..
营业费用－入库前的挑选整理费
550114..
营业费用－代销手续费
550199..
营业费用－其他
550201..
管理费用－工资
550202..
管理费用－福利费
550203..
管理费用－折旧费
550204..
管理费用－修理费
550205..
管理费用－物料消耗
550206..
管理费用－抵值易耗品摊销
550207..
管理费用－办公费
550208..
管理费用－差旅费
550209..
管理费用－工会经费
55021...
管理费用－待业保险费
550211..
管理费用－劳动保险费
550212..
管理费用－董事会费
550213..
管理费用－聘请仲介机构费
550214..
管理费用－咨询顾问费
550215..
管理费用－诉讼费
550216..
管理费用－业务招待费
550217..
管理费用－房产税
550218..
管理费用－车船使用税
550219..
管理费用－土地使用税
55022...
管理费用－印花税
550221..
管理费用－技术转让费
550222..
管理费用－矿产资源补赏费
550223..
管理费用－无形资产摊销
550224..
管理费用－职工教育经费
550225..
管理费用－研究与开发费
550226..
管理费用－排污费
550227..
管理费用－存货盘亏或盘盈
550228..
管理费用－计提的坏帐准备
550229..
管理费用－计提的存货价准备
550299..
管理费用－其他
550301..
财务费用－利息支出
550302..
财务费用－汇兑损失
550303..
财务费用－手续费
560101..
营业外支出－固定资产盘盈
560102..
营业外支出－处置固定资产净损失
560103..
营业外支出－出售无形资产损失
560104..
营业外支出－债务重组损失
560105..
营业外支出－计提的固定资产减值准备
560106..
营业外支出－计提的无形资产减值准备
560107..
营业外支出－计提的在建工程减值准备
560108..
营业外支出－罚款支出
560109..
营业外支出－捐赠支出
56011...
营业外支出－非常损失
93
9C
商品销售收入
固定资产-办公家具
累计折旧-办公家具
固定资产-办公设备
累计折旧-办公设备
营业费用－租金
营业费用－差旅费
营业费用－折旧费用
管理费用-办公费
预付账款
预收账款
商品销售税金及附加
管理费用－工会费
增值税销项税额
营业费用－运杂费
营业费用－通迅费
营业费用－水电费
管理费用－交通费
550210..
管理费用－汽车费用
增值税进项税额
应交税金　营业税
应交税金　城建税
217601..
其他应交款　教育费附加
管理费用－翻译费
管理费用－邮电费
550399..
财务费用-其他
管理费用－水电费
管理费用－折旧
管理费用－税金
财务费用-手续费
开办费
应交税金  消费税
应交税金  资源税
应交税金  所得税
应交税金  房产税
应交税金  土地使用税
应交税金  车船使用税
应交税金  个人所得税
进货费用
4201....
3102....
已归还资本
商品销售成本
以前年度损调整
94
库存材料
工程结算收入
工程结算成本
工程施工
工程结算税金及附加
周转材料
1507/000
临时设施
1508/000
临时设施摊销
1509/000
专项工程支出
4111/000
工业生产
4121/000
机械作业
4131/000
辅助生产
1171/000
应收内部单位款
1181/000
备用金
1202/000
采购保管费
1233/000
1237/000
库存产成品
长期投资
1405/000
拨付所属资金
1802/000
递延资产
2123/000
应付利润
3105/000
上级拨入资金
5410/000
5420/000
应付内部单位款
9D
1507....
1508....
1509....
4111....
4121....
4131....
1171....
1181....
1202....
1233....
1237....
1405....
1802....
3105....
5410....
5420....
95
1101/400
短期投资－其他
9E
12
1000/000
SHARE CAPITAL
1050/000
PROFIT & LOSS A/C
2101/100
OFFICE EQUIPMENT
2101/105
ACCUM. DEPRN. - OFFICE EQUIPMENT
AD
2102/100
COMPUTER SYSTEMS
2102/105
ACCUM. DEPRN. -COMPUTER SYSTEMS
2102/200
COMPUTER SYSTEMS (LEASED)
2102/205
PROV.FOR DEPRN.-COMPUTER SYSTEMS(LEASED)
2103/100
FURNITURE & FITTINGS
2103/105
ACCUM. DEPRN. - FURNITURE & FITTINGS
3100/000
TUITION DEBTORS
3200/000
TRAINING DEBTORS
3300/000
DEPOSITS
3300/010
PREPAYMENTS
3400/000
BANK A/C
BKPVCA
3500/000
PETTY CASH
PVCA
4100/000
OTHER CREDITORS
4100/001
O/C - ADVANCE MANAGEMENT
4100/002
O/C - NANYANG PRESS
4100/003
O/C - UTUSAN MALAYSIA
4200/000
ACCRUALS
4300/000
LEASE CREDITORS (LESS:INT. NOT YET DUE)
4300/001
LEASE CREDITORS - VOL CREDIT S/B
4300/002
LEASE INTEREST IN SUSPENSE
5000/000
TRAINING FEES RECEIVED
5100/000
TUITION FEES RECEIVED
5200/000
COURSE FEES RECEIVED
5300/000
REGISTRATION FEES RECEIVED
6000/000
TUITION FEES PAYABLE
9001/000
E.P.F.
9002/000
SOCSO
9003/000
WATER & ELECTRICITY
9004/000
TELEPHONE CHARGES
9005/000
TRAINING EXPENSES
9006/000
PHOTOSTATING CHARGES
9007/000
PRINTING & STATIONERY
9008/000
POSTAGES & STAMPS
9009/000
NEWSPAPERS & PERIODICALS
9010/000
ADVERTISEMENT
9011/000
SALARY
9012/000
MEDICAL FEES
13
1100/000
1200/000
SHARE APPLICATION MONIES A/C
2010/100
ELECTRICAL FITTINGS
2010/105
ACCUM. DEPRN.- ELECTRICAL FITTINGS
2020/100
2020/105
ACCUM. DEPRN.- OFFICE EQUIPMENT
2030/100
FURNITURE & FITTING
2030/105
ACCUM. DEPRN.- FURNITURE & FITTINGS
2100/000
PRELIMINARY EXPENSES
2200/000
PRE-TRADING EXPENSES
3003/000
TOURS DEBTORS
3004/000
AGENT DEBTORS
OTHER DEBTORS
3100/001
O/D - MR. TAN (TOUR ADVANCE)
3100/002
O/D - MISS NG (TOUR ADVANCE)
ADVANCE - CAAC HOLIDAYS (M) S/B
CASH AT BANK - PBB
3600/000
3700/000
REFUND A/C
4001/000
TRADE CREDITOR - AIR CHINA (S'PORE)
4002/000
TOUR CREDITORS
OTHER CREDITORS & ACCRUALS
4200/050
AMOUNTS OWING TO DIRECTORS
DIRECTOR'S C/A - MR. SEOW
DIRECTOR'S C/A - MR. SOH
4400/000
DEPOSITS RECEIVED
4900/000
EXCHANGE OF CHEQUES
5110/000
BANGKOK TOUR RECEIVED
5210/000
CHINA TOUR RECEIVED
5310/000
TOUR & AIR TICKETS RECIVED - AGENT
AIR TICKETS & OTHERS RECEIVED
5510/000
HOTEL RECEIVED
6110/000
BANGKOK TOUR PAYABLE
6110/001
BANGKOK AIR TICKETS PAYABLE
6110/002
BANGKOK TRANSFER CHARGES
6210/000
CHINA TOUR PAYABLE
6210/001
CHINA AIR TICKETS PAYABLE
6210/002
CHINA TRANSFER CHARGES
6210/003
CHINA VISA CHARGES
6310/000
TOUR & AIR TICKETS PAYABLE - AGENT
6410/000
6510/000
HOTEL PAYABLE
6999/000
TOUR EXPENESES
6999/001
VIDEO TAPES
6999/002
FILM DISTRIBUTIONS
6999/003
SINGAPORE PERMIT FEES
6999/004
TRAVEL BAGS
6999/100
CHINA EXTRA EXPENSES
8000/000
OTHER INCOME - LUGGAGE
8001/000
LUGGAGE PAYABLE
9100/000
SALES & PROMOTION EXPENSES
HD
9101/000
9102/000
TOUR COMMISSION
9103/000
TOUR FORMS & CARDS EXPENSES
T0
9200/000
OFFICE & ADMIN EXPENSES
HDs1
9201/000
9202/000
DIRECTOR'S REMUNERATION
9203/000
TELEPHONE, TRUNK CALLS & FAX
9204/000
EPF
9205/000
9206/000
RENT OF PREMISES
9207/000
TRAVELLING EXPENSES
9208/000
DEPRECIATION OF FIXED ASSETS
DP
14
CAPITAL
RETAINED EARNING
2000/000
FIXED ASSETS
2000/100
MOTOR VEHICLE - JB88
2000/105
ACCUM. DEPRN. - MOTOR VEHICLE (JB 88)
2000/200
2000/205
2000/300
2000/305
2000/400
PLANT & MACHINERY
2000/405
ACCUM. DEPRN. - PLANT & MACHINERY
2000/500
FACTORY EQUIPMENT
2000/505
ACCUM. DEPRN. - FACTORY EQUIPMENT
2010/000
GOODWILL
3000/000
TRADE DEBTORS
3005/000
3010/000
CASH AT BANK - UMBC
3020/000
CASH IN HAND
3030/000
STOCKS
3030/100
STOCKS - FINISHED GOODS
BS
3030/200
STOCKS - RAW MATERIALS
3030/300
STOCKS - PACKING MATERIALS
3030/400
STOCKS - WORK IN PROGRESS
3040/000
DEPOSITS & PREPAYMENTS
3050/000
FIXED DEPOSIT - PBB (FD NO.123456)
4000/000
TRADE CREDITORS
4005/000
4010/000
4015/000
DIRECTORS' CURRENT ACCOUNTS
4015/001
DIRECTORS' C/A - MR. T.S.HOW
4015/002
DIRECTORS' C/A - MR. K.S.CHEAH
4020/000
H.P. CREDITOR (LESS:INT. NOT YET DUE)
4020/001
H.P.CRE. - MAYBAN FINANCE BERHAD (JB 88)
4020/002
HIRE PURCHASE INTEREST IN SUSPENSE JB 88
4025/000
BANK OVERDRAFT - MBB (UNSECURED)
4030/000
TERM LOAN - UMBC (FL 126)
4040/000
HOLDING CO.- UBS GROUP
SALES
5000/100
RETURN INWARDS
5000/200
DISCOUNT ALLOWED
OPENING STOCKS - FINISHED GOODS
OS
6020/000
CLOSING STOCKS - FINISHED GOODS
CS
7000/000
MANUFACTURING ACCOUNT
MA
7000/100
RAW MATERIALS
7000/105
OPENING STOCKS - RAW MATERIALS
7000/110
PURCHASES - RAW MATERIALS
7000/115
CARRIAGE INWARDS
7000/120
CUSTOMS DUTIES
7000/125
CUSTOMS SERVICE CHARGES
7000/190
CLOSING STOCKS - RAW MATERIALS
CST0
7000/300
DIRECT LABOUR
7000/305
PRODUCTION WAGES
7000/310
E.P.F. CONTRIBUTIONS
7000/315
SOCSO CONTRIBUTIONS
7000/500
FACTORY OVERHEAD
7000/505
FACTORY RENTAL
7000/510
UPKEEP OF FACTORY MACHINERY
7000/515
UPKEEP OF FACTORY EQUIPMENT
7000/520
SECURITY CHARGES
7000/525
FACTORY GENERAL REQUISITE
7000/530
DEPRECIATION OF PLANT & MACHINERY
7000/535
DEPRECIATION OF FACTORY & EQUIPMENT
DPT0
7000/700
PACKING MATERIALS
7000/705
OPENING STOCKS - PACKING MATERIALS
7000/715
CLOSING STOCKS - PACKING MATERIALS
7000/900
WORK IN PROGRESS
7000/905
WORK IN PROGRESS - OPENING
7000/910
WORK IN PROGRESS - CLOSING
FIXED DEPOSIT INTEREST RECEIVED - PBB
GAIN ON DISPOSAL OF FIXED ASSETS
9000/000
ADMINSTRATIVE, SELLING & GENERAL EXPS
9000/005
9000/010
AUDIT FEE
9000/015
BONUS
9000/020
BANK INTEREST & CHARGES
9000/025
9000/035
9000/040
ENTERTAINMENT
9000/045
9000/050
GENERAL EXPENSES
9000/055
HIRE PURCHASE INTEREST
9000/060
LICENCE FEE
9000/065
MEDICAL FEE
9000/070
OFFICE RENTAL
9000/075
OFFICE REFRESHMENT
9000/080
9000/085
9000/090
ROAD TAX & INSURANCE
9000/095
9000/100
SECRETARIAL FEE
9000/105
STAFF SALARIES & ALLOWANCES
9000/110
9000/115
TELEPHONE
9000/120
UPKEEP OF MOTOR VEHICLE
9000/125
15
1010/000
ACCUMULATED PROFIT/(LOSS)
FREEHOLD FACTORY LAND
FREEHOLD FACTORY BUILDING
PROV. FOR DEPRN. - FACTORY BUILDING
LEASEHOLD LAND & BUILDING
PROV. FOR AMORTISATION DEPRN.- LEASEHOLD
2103/000
MOTOR VEHICLES
MOTOR VEHICLE - JCC 8668
PROV. FOR DEPRN. - M/V NO. JCC 8668
2103/200
MOTOR VEHICLE - JED 9889
2103/205
PROV. FOR DEPRN. - M/V NO. JED 9889
2104/100
2104/105
PROV. FOR DEPRN. - PLANT & MACHINERY
2105/100
2105/105
PROV. FOR DEPRN. - FURNITURE & FITTINGS
2300/000
PRE-OPERATION EXPENSES
3015/000
CASH BILLS RECEIVABLE
3020/001
DEPOSIT - TEL.NO.335260
3020/002
DEPOSIT - WATER & ELECTRICITY AT NO.58A
3020/003
DEPOSIT - FIRE INSURANCE (SHOP NO.58)
3020/100
PREPAYMENT - ROAD TAX FOR JAR 424
3020/101
PREPAYMENT - INSURANCE FOR JAR 424
3020/102
PREPAYMENT - LAST LEASE PAYMENT FOR UOL
FIXED DEPOSTI - BHL (FD NO.111111)
RENT RECEIVABLE - NOV.'93 & DEC.'93
CASH AT BANK - BHL
3060/000
ACCRUALS - E.P.F FOR DEC.'93
ACCRUALS - SOCSO FOR DEC.'93
4020/003
ACCRUALS - WATER FOR DEC.'93
4020/004
ACCRUALS - ELECTRICITY FR.15/11-14/12/93
4020/005
ACCRUALS - TEL.NO.336206 (DEC.'93)
H.P. CREDITORS (LESS:INT. NOT YET DUE)
4030/001
H.P. CREDITOR - ARAB M'SIA     JCC 8668
4030/002
H.P. INTEREST IN SUSPENSE      JCC 8668
4030/003
H.P. CREDITOR - ARAB M'SIA     JED 9889
4030/004
H.P. INTEREST IN SUSPENSE      JED 9889
4040/001
LEASE CRE. - UOL CREDIT S/B (JB/123/94)
4040/002
LEASE CRE. - UOL CREDIT S/B (JB/345/94)
4040/003
LEASING INTEREST IN SUSPENSES
4050/000
TRUST RECEIPT PAYABLE - MUI BANK BERHAD
4060/000
EXPORT CREDIT REFINANCING
PURCHASES      - FINISHED GOODS
6010/000
MANUFACTURING A/C
7000/101
OPENING STOCKS - FABRIC
7000/102
OPENING STOCKS - ACCESS. & PACKING MTL
7000/103
PURCHASES - FABRIC
7000/104
PURCHASES - ACCESS. & PACKING MATERIALS
7000/106
7000/107
CLOSING STOCKS - FABRIC
7000/108
CLOSING STOCK - ACCESS. & PACKING MTL
7000/200
7000/201
WAGES
7000/202
E.P.F CONTRIBUTIONS
7000/203
INDIRECT LABOUR
7000/301
PROCESSING CHARGES
7000/400
PRODUCTION OVERHEAD
7000/401
SALARIES FOR WORKERS
7000/402
7000/403
7000/404
7000/405
ALLOWANCES FOR WORKERS
7000/406
LEASING INTEREST
7000/407
7000/408
UPKEEP OF FACTORY
7000/409
DEPRECIATION OF FACTORY BUILDING
7000/410
DEPRECIATION OF PLANT l& MACHINERY
WORK-IN-PROGRESS
7000/501
OPENING STOCKS - WORK-IN-PROGRESS
7000/502
CLOSING STOCKS - WORK-IN-PROGRESS
COMMISSION RECEIVED
COMPENSATION RECEIVED
8002/000
RENT RECEIVED
STATIONERY & PRINTING
QUIT RENT
ASSESSMENT TAX
BANK CHARGES & INTEREST
9009/001
BANK CHARGES - BHL
9009/002
OVERDRAFT INTEREST - BHL
9009/003
LC CHARGES
9009/004
TRUST RECEIPT INTEREST - MUI
UPKEEP OF MOTOR VEHICLES
9011/001
DEPRECIATION - M/V NO.JCC 8668
9011/002
DEPRECIATION - M/V NO.JED 9889
9011/003
DEPRECIATION - FURNITURE & FITTINGS
AMORTISATION OF LEASEHOLD LAND & BUILD'G
16
1000/100
CABIN
2000/005
ACCUM. DEPRN. - CABIN
RENOVATION - TDJ - OFFICE
ENCYCLOPEDIA
2200/005
ACCUM. DEPRN. - ENCYCLOPEDIA
AMOUNT OWING BY A DIRECTOR - MR. TOH
BANK BALANCE & CASH
3200/010
BANK - PHBMB/TJJ
3200/020
BANK - PBB/TS
3200/030
3301/000
WORK IN PROGRESS - B/S - (TDJ-1B)
3302/000
WORK IN PROGRESS - B/S - (TLJ)
3303/000
WORK IN PROGRESS - B/S - (TDJ-2B)
CREDITORS - MATERIALS
CREDITORS - SUB-CONTRACTORS (TDJ-1B)
CREDITORS - SUB-CONTRACTORS    (TCC)
4102/000
CREDITORS - SUB-CONTRACTORS (TDJ-2B)
RENTAL DEPOSIT RECEIVED - PTD 11399
PROJECT SUMS RECEIVED
5001/000
SALES - GENERAL
5002/000
SALES - CEMENT & BRICKS
5003/000
TRANSPORTATION INCOME
5004/000
RENTAL OF CASE INCOME
5005/000
RENTAL OF PREMISES INCOME - PTD 11399
OPENING CONTRACT WORK IN PROGRESS
6004/000
CLOSING WORK IN PROGRESS
6006/000
SUB-CONTRACTOR WAGES
CASUAL WAGES
6012/000
CONSUMABLE TOOLS
6015/000
COMPENSATION FEES
6018/000
LOADING & UNLOADING CHARGES
PLAN & TENDER DOCUMENT FEES
6025/000
RENTAL OF CONCRETE MIXER
6028/000
SURVEYING CHARGES
6030/000
UPKEEP OF SITE
6032/000
UPKEPP OF SITE OFFICE
FOREIGN WORKERS WORK PERMIT
INCENTIVES
UPKEEP OF HOSTEL
OVERTIME ALLOWANCES
QUIT RENT & ASSESSMENT TAX
17
MODAL SYER ANGGOTA
1000/001
RAHMAT ARIFFIN
1000/002
ROHANI SHAM
1000/003
MD.RADHI RUSLAN
1000/004
ARIS SUDARI
1000/005
NIZAMUDDIN OMAR
1000/006
KHUDZAIRI A.JABBAR
1000/007
ZULKIFLI MD.YUSUF
1000/008
MUKHTAR A.AZIZ
1000/009
RAMLAH SARDAN
1000/010
FATIMAH KHAMIS
1000/011
ROHANA MD.YASSIN
1000/012
MOHD.SALLEH SANWAN
1000/013
ROVITAH ATAN
1000/014
OTHMAN KAMAL MAHAD
1000/015
ABU TALIP ABD.LATIP
1000/016
MUHD.SAFRI HUSSIN
1000/017
JOHAN ABDULLAH
1300/000
KUMPULAN WANG KEBAJIKAN AM
1500/000
AKAUN UNTUNG RUGI TERKUMPUL
1600/000
KUMPULAN WANG RIZAB BERKANUN
UBAHSUAI PEJABAT
2010/005
SUSUTNILAI TERKUMPUL - UBAHSUAI PEJABAT
2020/000
KENDERAAN
2020/005
SUSUTNILAI TERKUMPUL - KENDERAAN
2030/000
MESIN TAIP
2030/005
SUSUTNILAI TERKUMPUL - MESIN TETAP
2040/000
PERABUT DAN KELENGKAPAN
2040/005
SUSUTNILAI T/K - PERABUT & KELENGKAPAN
2050/000
MESIN FOTOSTAT
2050/005
SUSUTNILAI TERKUMPUL - MESIN FOTOSTAT
STOK PERNIAGAAN
3001/000
SIPENGHUTANG PERNIAGAAN
3001/K01
KELAB KOMPUTER SEKOLAH
3001/S01
SEKOLAH AGAMA MAAHAD JOHOR BAHRU
WANG DIBANK
3050/001
MAYBANK JOHOR BAHRU
3050/002
PETARUHAN TETAP DI BBMB JOHOR BAHRU
TUNAI
SIPEMIUTANG PERNIAGAAN
4001/A01
ANISAH ENTERPRISE
2
4001/F01
KEDAI BUKU FAJAR
4006/P01
KEDAI PERABUT AH SENG
DIVIDEN DICADANGKAN
KUMPULAN WANG AMANAH PENDIDIKAN KOPERASI
ANGKASA
HONORARIUM ANGGOTA LEMBAGA DICADANGKAN
MODAL SAHAM AKAN DIKEMBALIKAN
4070/000
FEE AUDIT KETUA PENDAFTAR
JUALAN
5500/000
FEE MASUK
5600/000
LAIN-LAIN PENDAPATAN
5700/000
FAEDAH PERTARUHAN TETAP
STOK AWAL
6100/000
BELIAN
6200/000
PULANGAN BELIAN
6900/000
STOK AKHIR
TAMBANG
9020/000
ALATULIS
9025/000
FOTOSTAT
9030/000
BUKU CEK
9040/000
DERMA
9050/000
SETEM
9060/000
IKLAN
9070/000
ELAUN JURUJUAL
9080/000
CENDERAMATA AJK
9090/000
BELANJA MESY. AGUNG
9110/000
PERKHIDMATAN FOTOSTAT
9120/000
BELANJA AM
9130/000
KURSUS
9140/000
SUSUTNILAI HARTA TETAP
9500/000
KUMPULAN WANG RIZAB BERKUMPUL
9520/000
KWAP
9540/000
9560/000
9990/000
BAYARAN BANK
18
ALI
1011/000
PARTNER'S CAPITAL
1012/000
PARTNER'S CURRENT A/C - B/F
1013/000
SHARE OF PROFIT (33.33%)
1014/000
PARTNER'S DRAWING
1020/000
BAKAR
1021/000
1022/000
1023/000
1024/000
PARTNER'S DRAWINGS
1030/000
CHEAH
1031/000
1032/000
PARTNER'S ADDITIONAL
1033/000
1034/000
SHARE OF PROFIT (33.34%)
MOTOR VEHICLE
ACCUM. DEPRN. - MOTOR VEHICLE
BANK - HHBB
SERVICE INCOME
8010/000
INSURANCE CLAIM RECEIVED
SELLING & DISTRIBUTION EXPENSES
9000/002
9000/004
HIRE OF LORRY
9000/006
TOWING CHARGES
9000/007
TENDER
9000/009
CUSTOMS DUTIES & DECLARATION
ADMINISTRATION & GENERAL EXPENSES
9001/001
OFFICE RENTAL (LESS:SUB-LETTING)
9001/002
9001/003
9001/008
STAFFS' AMENITY
9001/009
GAINS ON DISPOSAL OF FIXED ASSET
9001/010
LOSS ON CURRENCY EXCHANGE RATE
96
Cash on Hand
Cash in Bank
Other Currency in Capital
Short-Term Investment
短期投资跌价准备(Provision for diminut-
ion in Short-Term Investment)
Notes Receivalbe
Dividend Receivable
Interest Receivable
Account Receivable
Other Receivables
Provision for Bad Debt
Prepayments
Allowance Receivable
Purchased Material
Raw Materials
Packaging Materials
Consumables
Material Costs Variance
Work in Progress
Inventory-Finished Goods
Merchandize Price Variance
Outsourced Materials
Consignment Goods
Provision for Diminution in Inventory
Insalment Sales Inventory
Defferred Expenses
Long-term Equity Investments
Long-term Creditor's Rights Investments
长期投资减值准备(Provision for Diminut-
ion in Inventment)
Consignment Loan
Fixed Assets
Accumulated Depreciation
Provision for Diminution in Fixed Assets
Construction Material
Construction in Progress
在建工程减值准备(Provision for Diminut-
ion in Construction in Progress)
Disposal of Fixed Assets
Intangible Assets
无形资产减值准备(Provision for Diminut-
ion in Intangible Assets)
To be confirmed Leasing Expenses
Long-term Deferred Expenses
Gain/loss of Dispoal Assets
Short-term Borrowings
Notes Payable
Account Payable
Advance Received
Proceed from Consigned Goods
Waged Payable
Staff Welfare Payable
Dividend Payable
Tax Payable
Tax Payable - VAT
Tax Payable - VAT (Purchace Tax)
Tax Payable - VAT (Sales Tax)
Other Accrual
Other Payables
Accrued  Expenses
Assets in Kind Transferable
Accurals
Long-term Borrowings
Long-term Notes Payable
Long-term Payables
Fees Payables
Deferred Tax
Paid-up Capital
Returned Capital
Shareholders Fund/Equity
Reserves
Current Earnings
Retain Earnings - Appropriated
Retain Earnings - Unappropriated
Manufacturing Costs
Manufacturing Overhead
Labor Costs
Sales Revenue
Other Incomes
Investment Income
Allowance Earning
Non-operational Incomes
Cost of Goods Sold
Operating Tac and Surchrges
Other Operating Expenses
Selling Expenses
Administrative Expenses
Financail Expenses
Non-Operating Expenses
Income Tax
Prior Year Adjustment
9F
ion in Short-term Investment)
Notes Receivable
Instalment Sales Inventory
Deferred Expenses
Long-term Creditor's Rights Invenstments
Gain/Loss of Disposal Assets
Wages Payable
Tax Payable-VAT(Purchase Tax)
Tax Payable-VAT(Sales Tax)
Accrued Expenses
Assets In Kind Transferable
Retained Earnings - Appropriated
Retained Earnings - Unappropriated
Non - operational Incomes
Operating Tax and Surcharges
Financial Expenses
Non - Operating Expenses
11
MOTOR VEHICLE JCQ 369
ACCUM. DEPRN. - MOTOR VEHICLE (JCQ 369)
3000/A01
A COMPANY
3000/B01
B COMPANY
3000/C01
C COMPANY
BANK - UMBC A/C
STOCK
DEPOSIT & PREPAYMENT
PURCHASE TAX
4000/X01
X COMPANY
4000/Y01
Y COMPANY
4000/Z01
Z COMPANY
H.P. CREDITOR - MUI FINANCE (JBQ 369)
4020/500
HIRE PURCHASE INTEREST SUSPENSE
TERM LOAN - UMBC BANK
HOLDING CO. - UBS GROUP
SALES TAX
3080/000
PROVISION FOR BAD DEBT
4080/000
PROVISION FOR TAXATION
CASH SALES
5010/000
I
5020/000
STOCKS AT BEGINNING OF YEAR
PURCHASES
STOCKS AT END OF YEAR
BANK CHARGES
SALARIES
TAXATION
GAIN/LOSS ON DISPOSAL
BAD DEBTS WRITTEN OFF
WITHHOLDING TAX RECEIVABLE
WITHHOLDING TAX PAYABLE
SUSPEND SALES VAT
3070/000
SUSPEND PURCHASE VAT