diff --git a/ChangeLog.md b/ChangeLog.md --- a/ChangeLog.md +++ b/ChangeLog.md @@ -1,5 +1,157 @@ # Changelog for ExchangeAlgebra +## 0.5.1.0 - 2026-09-23 + +### Added +- `ExchangeAlgebra.Algebra.Transfer.Rule` and + `ExchangeAlgebra.Journal.Transfer.Rule`: rule-based transfer APIs built from + `TransferScale`, `TransferRule`, `TransferRules`, and `mkTransferRules`. + `transferEntries` returns only the generated transfer entries through + `Either`; the Journal version returns + `Either TransferApplyError (Journal n v b)` and preserves each source note. + `closingSide` and `closingEntries` support closing rules. Both Algebra and + Journal `closingEntries` return `Either (TransferApplyError v b) (Alg v b)`; + `NonFiniteBalance` identifies a base whose closing total exceeds the value + type's range. Journal closing reads all notes, preserves the other base + axes, and tests each net balance without a numeric tolerance. +- `writeFuncResults`, `writeFuncResultsWithContext` and the `Header` alias in + `ExchangeAlgebra.Render.Simulation`. `ExchangeAlgebra.Simulate.Visualize` + re-exports all three for compatibility, while the new import location + remains available when the `visualize` flag is disabled. +- Five account titles: the general-practice accounts `EntertainmentExpenses`, + `MeetingExpenses`, and `NewspaperBooksExpenses` (outside the JCCI grade-2 + syllabus), plus the manufacturing inventory accounts `RawMaterials` and + `GoodsInTransit` for perpetual inventory systems. `EntertainmentExpenses` + also accepts the alias `接待交際費`, the spelling used by in-house expense + rules that distinguish entertainment from meeting costs. +- `runLiteFold` and `runLiteWithPolicyObs`: per-term read-only observer runners + invoked after all stage commits and before `Field` rules and policy + maintenance. +- LHR standard-CGE Zimbabwe headline fixture and sentinel coverage. The + normalized fixture comes from the GE-side transcription of the distributed + `SAMBAL.INC` cross-entropy projection; calibration, per-agent responses, + forward wiring, reduced residuals, double-entry ledger, and perturbed-start + solve now run across the Swazilan, test, and Zimbabwe validation rungs. +- `ExchangeAlgebra.Algebra.extendBy`: the free extension of the redundant + algebra. `extendBy h` substitutes every scalar entry `v :@ b` by the algebra + `h v b` and merges with `(.+)`, i.e. the unique ℘-homomorphism that agrees + with `h` on the generators. `mapBasePart` is its relabelling special case and + `postFromNetBy` is the contrasting extension from the `bar` quotient. Laws are + documented per layer (℘ / raw) and pinned by properties (categorical phase 1 + item (3), deferred from 0.5.0.0 by decision S3). +- `ExchangeAlgebra.Foundation` and `ExchangeAlgebra.Accounting`: two + re-export-only umbrellas that split the surface along Appendix A of Akagi + (2026). `Foundation` is Definitions 1-6 (elements, bases, hat bases, the + redundant algebra with `bar` / `norm`, base-generic projection and + substitution) with no accounting vocabulary and no registry; `Accounting` + is the Definition 7-9 core (`ExBaseClass`, account titles / divisions / + sides, the `Exchange` decomposition `decL` / `decR` / `decP` / `decM`, the + account-aware projections, and the `TransTable` transfer triple). Both + re-export item by item, so no type changes and `ExchangeAlgebra.Algebra` + is untouched. `HatNot` is exported from `Foundation` as the query wildcard + and documented as not being a posting state. +- `ExchangeAlgebra.Algebra.Readout.Net`: a namespace for the read-outs that + leave the redundant algebra through the `bar` quotient (`projNetNorm` / + `projNorm`, the signed `balanceBy` / `balanceMapBy`, `netPairMapBy`, and + the journal counterparts `projWithBaseNetNorm` / `projWithNoteBaseNetNorm`). + Re-export only; the definitions stay in `Algebra` and `Journal`. +- `ExchangeAlgebra.Simulate.Engine`, `ExchangeAlgebra.Simulate.Analysis` and + `ExchangeAlgebra.Simulate.Random`: re-export-only shims that split the + surface of `ExchangeAlgebra.Simulate` into the state-space engine + (`StateTime`, `Updatable` / `UpdatePattern`, the `ST` wrappers, `Event`, + `StateSpace`, the `runSimulation` / `runScenarios` family), the + ripple-effect utilities (`leontiefInverse`, `rippleEffect`) and the random + helpers (`normal`, `normal'`, `updateGen`). `Engine` keeps the export + restrictions of `Simulate` and does not re-export the spill types, which + stay in `ExchangeAlgebra.Simulate.Spill`. Definitions do not move. +- `ExchangeAlgebra.Render.Csv` and `ExchangeAlgebra.Render.Bookkeeping`: + re-export-only shims that split the surface of `ExchangeAlgebra.Write` into + the CSV format (`writeCSV`, `csvTranspose`) and the bookkeeping documents + (balance sheet, profit and loss, journal, account ledgers, compound trial + balance, worksheet, post-closing trial balance, with `balanceOf` / `tshow` / + `toSameLength`). `ExchangeAlgebra.Render.Simulation` re-exports the existing + simulation dumps (`writeTermIO`, `writeIOMatrix`). Those definitions do not + move, and the row layouts are pinned by the `write-rows-0510` goldens. The + spill restorers are not shimmed; `ExchangeAlgebra.Simulate.Spill` already + owns them. +- `examples/market/rcr/`: the ACM TOMACS RCR artifact package, with raw + measurement logs from the platform of record, `make_figures.py` with a + `--replicate` mode, `reproduce-*.sh` for every figure and table, and the + Zenodo zip builder. + +### Changed +- `Show (Journal n v b)` now renders each note once after the sum of that + note's algebra entries, with parentheses around each group when a journal + contains multiple groups. The `infixr 2 .|` and `infixr 3 .+` fixities are + unchanged, and the new output can be pasted back as an expression. Downstream + golden tests that compare `show` output as text must update their fixtures. +- `proj`, `projNetNorm` (and the deprecated alias `projNorm`) now match + wildcards one way in every code path: only a wildcard in the query is a + pattern, and a wildcard stored in a ledger base is an ordinary value meaning + "this axis does not apply". Previously the single-element branch used the + symmetric `.==`, so a concrete query such as `Not:<(Cash, Yen)` selected + `10 :@ Not:<(Cash, (.#))` when the ledger was that single element, but not + when the same entry sat in a multi-entry ledger. The multi-entry result is + unchanged, and ledgers whose bases contain no wildcards are unaffected. The + public operator `.==` keeps its symmetric meaning. +- `projByAccountTitle` matches the title one way as well: a concrete title no + longer selects an entry whose ledger title is the wildcard. A wildcard title + still selects every entry. +- The `Element` Haddock and README now explain the distinct meanings of `#` + in ledger entries, queries, and transfer patterns. Check queries that filter + concrete axis values when ledger entries can contain `#`. +- The description of `EquityInEarningsOfInvestee` now prints `Recognized` + instead of `Recognised`. Update golden output that includes this description + or uses its words as suggestion queries. +- `map` compares the base returned by the callback with the original base by + structural equality instead of the symmetric `.==`. A callback that rewrites + a wildcard axis to a concrete value (or a concrete axis to the wildcard) in a + multi-entry ledger was treated as "same base" and its rewrite was discarded; + it is now applied. Ledgers whose bases contain no wildcards are unaffected. + +### Documentation +- Use American English spelling in the README files, Haddock comments, and test + labels (`behavior`, `normalize`, `catalog`). The examples README heading is + now "Example catalog", so its anchor is `#example-catalog`. Identifiers, + golden fixtures, and released changelog sections are unchanged. +- Document the legacy `Transfer` API's validity conditions: all `from` + patterns must place wildcards in the same tuple positions and be pairwise + non-overlapping, ledger bases must contain no wildcards, base tuples must not + be nested, and value transformations must not return zero. The tree-based + lookup can miss matches when rules mix wildcard positions; new code should + use the qualified `Transfer.Rule` modules. +- docs: `CODING_STYLE.md` / `EA_USAGE.md` を追加 (Orchestrator seed haskell-coding-style / ea-research-code の consumer. haskell-library の例外 dir と examples の family 移動候補を記録. 段 5a; 正本置換 (CLAUDE.md 2 節) は段 5b). +- Add family metadata (`family.yaml`) and family READMEs, generate the examples catalog and Layout with `examples/scripts/gen_catalogue.py`, and make the cge, ebex1, and ebex2 output paths family-local. +- Expand the README Module Overview to list all 44 exposed modules, identify + the nine additive 0.5.1.0 Git-only modules, distinguish `Simulate.Engine` + from `Simulate.Lite`, and document `Algebra.Internal` as exposed without a + stability guarantee. +- RCR: scale measurements are identified as manuscript Table 2 throughout + the evaluation guide, manifest, and command output. The legacy script name + `reproduce-table1.sh` remains compatible; numerical checks are unchanged. +- README "Migrating to 0.5.0.0": only the `Alg` representation (`Liner`) lives in + `ExchangeAlgebra.Algebra.Internal`; the `Journal` and `TransTable` constructors + are not exported at all, so such values are rebuilt with `mkJournal` / `(.|)` / + `fromList` and `table` / `(.->)` / `(|%)`. + +### Tests +- Add the `market-policy-test` example suite, which checks exact FullAudit + equivalence for the default policy and spill restoration, plus current-stock, + final-shortage, and eviction guarantees for no-spill retention windows. +- Include every file under `test/fixtures` in source distributions. +- Build and run all library test suites in CI with the `visualize` flag + disabled and without installing the cairo or pango system libraries. +- Golden fixtures for the pure row generators of `ExchangeAlgebra.Write` + (`bsRows`, `plRows`, `journalRows`, `accountLedgerRows`, + `accountLedgerRowsJournal`, `compoundTrialBalanceRows`, `worksheetRows`, + `postClosingTrialBalanceRows`) on the ebex6-9 inputs, rebuilt inside the test + suite (`test/Golden/WriteRows.hs`, `test/fixtures/write-rows-0510/`, + regeneration tool `tools/DumpWriteRowsGolden.hs`). They are the + behavior-invariance evidence for the 0.6.0.0 Write -> Render move. +- Add the `ExchangeAlgebra-surface` compile gate, whose explicit import and + re-export lists pin every public name of the nine additive 0.5.1.0 modules + without rejecting future additions. + ## 0.5.0.0 - 2026-09-04 The 0.5 line was first prepared on 2026-06-07 around a selectable value type, with recovery tag `recovery/0.5.0.0-dev-2026-06-08`. Before publication, it absorbed the account registry and semantics, the Definition 7 contra amendment with netting presentation, the JCCI/EDINET vocabulary, checked-conversion posting capability, categorical phase-1 laws, the CL-SBM industrial network generator, and the audit-eval tooling. diff --git a/README.md b/README.md --- a/README.md +++ b/README.md @@ -21,7 +21,7 @@ ```yaml # stack.yaml extra-deps: - - exchangealgebra-0.4.1.2 + - exchangealgebra-0.5.1.0 ``` ```yaml @@ -72,7 +72,7 @@ ``` See the [examples directory](https://github.com/yakagika/ExchangeAlgebra/tree/master/examples) -for the full catalogue and runtime prerequisites (uv for Python plots, +for the full catalog and runtime prerequisites (uv for Python plots, output directories, etc.). ### 3. Copy or fork a single example @@ -93,13 +93,19 @@ ## Module Overview -The 35 public modules are organised into seven layers. +The 44 public modules (including the `visualize`-gated module) are organized +into seven layers. Entries marked **0.5.1.0 / Git only** are not yet published +on Hackage; use a Git pin, or keep importing the existing defining module. ### Umbrella The recommended entry point collects the common single-period bookkeeping API. - `ExchangeAlgebra` — re-exports `Algebra`, `Algebra.Transfer`, `Value`, and `Write`. +- **0.5.1.0 / Git only** `ExchangeAlgebra.Foundation` — re-exports the + Definitions 1-6 algebraic foundation without accounting vocabulary. +- **0.5.1.0 / Git only** `ExchangeAlgebra.Accounting` — re-exports the + Definitions 7-9 accounting basis, exchange decomposition, and transfer core. ### Account vocabulary @@ -116,17 +122,52 @@ These modules implement exchange-algebra values, transformations, and selectable numeric representations. - `ExchangeAlgebra.Algebra` — defines `Alg`, exchange-algebra operations, projections, and aggregation. -- `ExchangeAlgebra.Algebra.Internal` — the representation behind `Alg` (all constructors, cache fields, rebuild helpers); outside the PVP contract. +- `ExchangeAlgebra.Algebra.Internal` — exposes the representation behind `Alg` + for advanced use (all constructors, cache fields, rebuild helpers), but + carries no stability guarantee. - `ExchangeAlgebra.Algebra.Transfer` — rewrites existing algebra balances through transfer tables and closing transfers. +- **0.5.1.0 / Git only** `ExchangeAlgebra.Algebra.Readout.Net` — collects lossy, + netted read-outs from algebras and journals. - `ExchangeAlgebra.Value` — provides fast typed and exact non-negative value types for `Alg` and `Journal`. +### Wildcards: queries versus ledger entries + +In a ledger entry's base, `#` means that the axis does not apply. It is one +value, not a pattern. For example, a Cash entry can have no product axis. +In a projection query or a transfer's `from` pattern, `#` matches any value, +including `#` in a ledger entry. In a transfer's `to` pattern, `#` preserves +the source coordinate. Use `mapBasePart` or another mapping function to +collapse an axis. + +Matching is one way: a pattern `p` matches a ledger value `e` when `p = #` +or `p = e`, on each axis. A concrete query does not select a ledger `#`: + +```haskell +import ExchangeAlgebra.Algebra + +ledger = 10 .@ Not :< (Cash, (.#)) :: Alg Double (HatBase (AccountTitles, CountUnit)) +norm (proj [Not :< (Cash, Yen)] ledger) -- 0.0 +norm (proj [Not :< (Cash, (.#))] ledger) -- 10.0 +``` + +Canonical ordering treats `#` as an ordinary value. The `.==` operator remains +symmetric; use projection or `ExchangeAlgebra.Algebra.Transfer.Rule` for one-way +matching against ledger entries. + ### Journal and simulation These modules attach notes to postings and run classic, Lite, network, policy-driven, and visual simulation workflows. - `ExchangeAlgebra.Journal` — defines metadata-bearing `Journal` values, indexed projections, and journal aggregation. -- `ExchangeAlgebra.Journal.Transfer` — specialises the algebra transfer API to `Journal`. +- `ExchangeAlgebra.Journal.Transfer` — specializes the algebra transfer API to `Journal`. - `ExchangeAlgebra.Simulate` — provides the state-space engine, classic front-end, spill support, ripple utilities, and scenario execution. +- **0.5.1.0 / Git only** `ExchangeAlgebra.Simulate.Engine` — re-exports the + classic state-space protocol and runners without spill configuration or + analysis helpers. +- **0.5.1.0 / Git only** `ExchangeAlgebra.Simulate.Analysis` — re-exports + Leontief-inverse and ripple-effect analysis. +- **0.5.1.0 / Git only** `ExchangeAlgebra.Simulate.Random` — re-exports + simulation random-number helpers. - `ExchangeAlgebra.Simulate.Spill` — provides spill chunk writers, checked readers, and ledger restoration shared by simulation and reporting layers. - `ExchangeAlgebra.Simulate.Policy` — declares retention, spill, and compaction policy for long simulations. - `ExchangeAlgebra.Simulate.Lite` — provides the product-HKD, BSP front-end with declarative field rules and stages. @@ -135,7 +176,13 @@ ### Which simulation API to use -`ExchangeAlgebra.Simulate.Lite` is the canonical front-end for new simulations: a `Generic`-derived world record, term-boundary field rules, stages, and `runLite` / `runLiteWithPolicy`. `ExchangeAlgebra.Simulate` is the engine underneath it (`StateTime`, spill and restore, `runSimulation`) and also exposes the older `Updatable` / `UpdatePattern` front-end used by the `simulateEx*`, `ripple*` and `cge` examples. That older front-end is kept for reproducibility of published results and receives no new features; write new models against Lite. +`ExchangeAlgebra.Simulate.Lite` is the canonical front-end for new simulations: +it provides `Generic`-derived world records, term-boundary field rules, stages, +and `runLite` / `runLiteWithPolicy`. `ExchangeAlgebra.Simulate.Engine` is the +lower-level classic state-space API (`StateTime`, `Updatable`, `UpdatePattern`, +and the `runSimulation` family), retained for existing models and +reproducibility. New models should normally use Lite; import Engine when +maintaining or directly driving the classic protocol. ### Bookkeeping and reporting @@ -143,6 +190,12 @@ - `ExchangeAlgebra.Bookkeeping` — builds period-end adjustment postings from explicit external amounts. - `ExchangeAlgebra.Write` — formats bookkeeping reports and journals as CSV and restores binary spill files. +- **0.5.1.0 / Git only** `ExchangeAlgebra.Render.Csv` — re-exports CSV + serialization independently of document layouts. +- **0.5.1.0 / Git only** `ExchangeAlgebra.Render.Bookkeeping` — re-exports + bookkeeping row builders and writers. +- **0.5.1.0 / Git only** `ExchangeAlgebra.Render.Simulation` — re-exports + simulation result writers. - `ExchangeAlgebra.Reporting.Group` — defines presentation groups and contra-account netting policy. - `ExchangeAlgebra.TrialBalance.Balance` — the shared `AccountBalance` type and debit-then-credit netting primitives. - `ExchangeAlgebra.TrialBalance.Validation` — reports trial-balance findings and gates reporting with explicit policies. @@ -161,7 +214,7 @@ - `ExchangeAlgebra.Assist` — provides LLM-facing account metadata, suggestions, and validation explanations. - `ExchangeAlgebra.Assist.Descriptions` — preserves the compatibility projection of canonical account descriptions. -### Optimisation +### Optimization These modules define a common solver interface and two concrete stochastic strategies. @@ -256,8 +309,12 @@ compare via `norm` / `bar` / `balanceBy` rather than raw structure. - **Abstract `Alg` / `Journal` / `TransTable`**: pattern-match `Alg` on `Zero` and `(:@)` only and build values with `(.@)`, `(.+)`, `fromList`, `mkJournal`, - `(.|)` and `table`. Code that constructed `Liner`, `Journal` or `TransTable` - directly must import `ExchangeAlgebra.Algebra.Internal` (not covered by PVP). + `(.|)` and `table`. Code that constructed `Liner` directly must import + `ExchangeAlgebra.Algebra.Internal` (the exposed `Alg` representation module, + which carries no stability guarantee). The `Journal` and `TransTable` + constructors are not exported anywhere: + rebuild such values with `mkJournal` / `(.|)` / `fromList` and `table` / + `(.->)` / `(|%)`. - **Spill files are validated**: `readBinarySpillFile` and `restoreJournalFromBinarySpill` now raise on a truncated, stale or gapped file instead of merging a partial ledger; use the `...Checked` variants for an @@ -271,7 +328,8 @@ `Alg`, `Journal` and `TransTable` are abstract in 0.5.0.0: construct them with `(.@)`, `(.+)`, `fromList`, `mkJournal`, `(.|)` and `table`, and match `Alg` on `Zero` / `(:@)` only. The multi-posting representation and its cache fields live -in `ExchangeAlgebra.Algebra.Internal`, which is outside the PVP contract. +in the exposed `ExchangeAlgebra.Algebra.Internal` module, which carries no +stability guarantee. ### Simple single-period bookkeeping @@ -360,7 +418,7 @@ ## A note on visualization `ExchangeAlgebra.Simulate.Visualize` provides Chart-based PNG rendering, but **we recommend -writing CSV output and visualising it from a separate Python script** for production-quality +writing CSV output and visualizing it from a separate Python script** for production-quality plotting. ### Why @@ -458,7 +516,7 @@ Pergamon Press. DOI: [10.1002/sres.3850030105](https://doi.org/10.1002/sres.3850030105) - The axiomatic origin of Exchange Algebra. This paper formalises double-entry + The axiomatic origin of Exchange Algebra. This paper formalizes double-entry bookkeeping as an accounting vector space over the extended basis `Γ = Λ ∪ Λ̂` (account titles and their dual hats), introduces the five transaction axioms, and derives the debit/credit partition and the balance diff --git a/exchangealgebra.cabal b/exchangealgebra.cabal --- a/exchangealgebra.cabal +++ b/exchangealgebra.cabal @@ -5,7 +5,7 @@ -- see: https://github.com/sol/hpack name: exchangealgebra -version: 0.5.0.0 +version: 0.5.1.0 synopsis: Exchange Algebra for bookkeeping and economic simulation description: Please see the README on GitHub at category: Accounting, Finance, Math @@ -21,6 +21,48 @@ README.md ChangeLog.md docs/migration-0.5-derived-metrics.md + test/fixtures/account-semantics-050/account-info.tsv + test/fixtures/account-semantics-050/consumer-inventory.txt + test/fixtures/account-semantics-050/metadata.tsv + test/fixtures/account-semantics-050/README.md + test/fixtures/account-semantics-050/suggest.tsv + test/fixtures/consolidation-worksheet-050/minimal.tsv + test/fixtures/consolidation-worksheet-050/README.md + test/fixtures/jcci-2022/queries.tsv + test/fixtures/jcci-2022/README.md + test/fixtures/jcci-2022/source.tsv + test/fixtures/post-land2/README.md + test/fixtures/post-land2/suggest.tsv + test/fixtures/post-vocab/account-info.tsv + test/fixtures/post-vocab/ordinals.tsv + test/fixtures/post-vocab/README.md + test/fixtures/post-vocab/semantics.tsv + test/fixtures/post-vocab/suggest.tsv + test/fixtures/pre-account-semantics-050/account-info.tsv + test/fixtures/pre-account-semantics-050/consumer-inventory.txt + test/fixtures/pre-account-semantics-050/presentation.tsv + test/fixtures/pre-account-semantics-050/projection-membership.tsv + test/fixtures/pre-account-semantics-050/README.md + test/fixtures/pre-account-semantics-050/semantics.tsv + test/fixtures/pre-land1/account-info.tsv + test/fixtures/pre-land1/account-semantics.tsv + test/fixtures/pre-land1/alias-resolution.tsv + test/fixtures/pre-land1/suggest.tsv + test/fixtures/pre-land2/presentation.txt + test/fixtures/pre-vland2/ordinals.tsv + test/fixtures/pre-vland2/semantics.tsv + test/fixtures/pre-vocab/finalstock.tsv + test/fixtures/write-rows-0510/ebex6-compound-trial-balance.tsv + test/fixtures/write-rows-0510/ebex7-compound-trial-balance.tsv + test/fixtures/write-rows-0510/ebex8-account-ledger-journal.tsv + test/fixtures/write-rows-0510/ebex8-account-ledger.tsv + test/fixtures/write-rows-0510/ebex8-compound-trial-balance.tsv + test/fixtures/write-rows-0510/ebex8-journal.tsv + test/fixtures/write-rows-0510/ebex9-bs.tsv + test/fixtures/write-rows-0510/ebex9-pl.tsv + test/fixtures/write-rows-0510/ebex9-post-closing-trial-balance.tsv + test/fixtures/write-rows-0510/ebex9-worksheet.tsv + test/fixtures/write-rows-0510/README.md source-repository head type: git @@ -34,6 +76,7 @@ library exposed-modules: ExchangeAlgebra + ExchangeAlgebra.Accounting ExchangeAlgebra.Accounting.PostingPolicy ExchangeAlgebra.Algebra ExchangeAlgebra.Algebra.Base @@ -42,7 +85,9 @@ ExchangeAlgebra.Algebra.Base.Account.Types ExchangeAlgebra.Algebra.Base.Element ExchangeAlgebra.Algebra.Internal + ExchangeAlgebra.Algebra.Readout.Net ExchangeAlgebra.Algebra.Transfer + ExchangeAlgebra.Algebra.Transfer.Rule ExchangeAlgebra.Assist ExchangeAlgebra.Assist.Descriptions ExchangeAlgebra.Bookkeeping @@ -50,18 +95,26 @@ ExchangeAlgebra.Convert ExchangeAlgebra.Convert.Checked ExchangeAlgebra.Convert.Csv + ExchangeAlgebra.Foundation ExchangeAlgebra.Journal ExchangeAlgebra.Journal.Transfer + ExchangeAlgebra.Journal.Transfer.Rule ExchangeAlgebra.Optimize ExchangeAlgebra.Optimize.Annealing ExchangeAlgebra.Optimize.GA + ExchangeAlgebra.Render.Bookkeeping + ExchangeAlgebra.Render.Csv + ExchangeAlgebra.Render.Simulation ExchangeAlgebra.Reporting.Group ExchangeAlgebra.Reporting.Metric ExchangeAlgebra.Reporting.Presentation ExchangeAlgebra.Simulate + ExchangeAlgebra.Simulate.Analysis + ExchangeAlgebra.Simulate.Engine ExchangeAlgebra.Simulate.Lite ExchangeAlgebra.Simulate.Network ExchangeAlgebra.Simulate.Policy + ExchangeAlgebra.Simulate.Random ExchangeAlgebra.Simulate.Spill ExchangeAlgebra.TrialBalance.Balance ExchangeAlgebra.TrialBalance.Validation @@ -133,11 +186,54 @@ if os(darwin) ghc-options: -optl-Wl,-no_warn_duplicate_libraries +test-suite ExchangeAlgebra-surface + type: exitcode-stdio-1.0 + main-is: SurfaceMain.hs + other-modules: + Surface.Accounting + Surface.Algebra.Readout.Net + Surface.Foundation + Surface.Render.Bookkeeping + Surface.Render.Csv + Surface.Render.Simulation + Surface.Simulate.Analysis + Surface.Simulate.Engine + Surface.Simulate.Random + hs-source-dirs: + test + ghc-options: -threaded -rtsopts -with-rtsopts=-N -Wunused-imports + build-depends: + Decimal ==0.5.* + , array >=0.5.5 && <0.6 + , async ==2.2.* + , base + , binary ==0.8.* + , bytestring >=0.11 && <0.13 + , containers >=0.6 && <0.8 + , deepseq >=1.4 && <1.6 + , exchangealgebra + , hashable >=1.4 && <1.6 + , non-negative >=0.1.2 && <0.2 + , numeric-prelude >=0.4.4 && <0.5 + , parallel ==3.2.* + , random ==1.2.* + , scientific >=0.3.7 && <0.4 + , text >=2.0 && <2.2 + , time >=1.12 && <1.15 + , unicode-show ==0.1.* + , unordered-containers >=0.2.19 && <0.3 + , vector ==0.13.* + default-language: Haskell2010 + if os(darwin) + ghc-options: -optl-Wl,-no_warn_duplicate_libraries + test-suite ExchangeAlgebra-test type: exitcode-stdio-1.0 main-is: Spec.hs other-modules: - Paths_exchangealgebra + Algebra.ProjWildcardSpec + Golden.WriteRows + Transfer.RuleSpec hs-source-dirs: test ghc-options: -threaded -rtsopts -with-rtsopts=-N diff --git a/src/ExchangeAlgebra.hs b/src/ExchangeAlgebra.hs --- a/src/ExchangeAlgebra.hs +++ b/src/ExchangeAlgebra.hs @@ -20,6 +20,7 @@ This top-level module is the Algebra-layer umbrella: it re-exports "ExchangeAlgebra.Algebra", "ExchangeAlgebra.Algebra.Transfer", + "ExchangeAlgebra.Algebra.Transfer.Rule", "ExchangeAlgebra.Write", and "ExchangeAlgebra.Value". It is the recommended entry point for simple single-period bookkeeping: @@ -104,9 +105,11 @@ module ExchangeAlgebra ( module ExchangeAlgebra.Algebra , module ExchangeAlgebra.Algebra.Transfer + , module ExchangeAlgebra.Algebra.Transfer.Rule , module ExchangeAlgebra.Write , module ExchangeAlgebra.Value ) where +import ExchangeAlgebra.Algebra.Transfer.Rule import ExchangeAlgebra.Algebra import ExchangeAlgebra.Algebra.Transfer import ExchangeAlgebra.Write diff --git a/src/ExchangeAlgebra/Accounting.hs b/src/ExchangeAlgebra/Accounting.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Accounting.hs @@ -0,0 +1,122 @@ +{- | + Module : ExchangeAlgebra.Accounting + Copyright : (c) Kaya Akagi. 2018-2026 + Maintainer : yakagika@icloud.com + + Released under the OWL license + + The accounting layer on top of "ExchangeAlgebra.Foundation": the names + that realize Definitions 7-9 of Akagi (2026), Appendix A. + + * Definition 7 (exchange base class): account titles, account divisions, + sides, and 'ExBaseClass', whose 'whichSide' places a posting on its + home side for 'Not' and on the opposite side for v'Hat' (the L\/R + convention follows Deguchi & Nakano 1986, Definition 2.16: 'decL' is + the debit part, 'decR' the credit part). + * Definition 8 (exchange algebra): the 'Exchange' decomposition + ('decL' \/ 'decR' \/ 'decP' \/ 'decM') and the account-aware projections. + * Definition 9 (transfer): the legacy 'TransTable' triple and 'transfer', + plus data-defined rules and additive 'transferEntries' from + "ExchangeAlgebra.Algebra.Transfer.Rule". + + Everything is re-exported item by item from + "ExchangeAlgebra.Algebra.Base.Element", "ExchangeAlgebra.Algebra.Base.Account.Types", + "ExchangeAlgebra.Algebra.Base", "ExchangeAlgebra.Algebra.Internal" and + "ExchangeAlgebra.Algebra.Transfer" and + "ExchangeAlgebra.Algebra.Transfer.Rule"; nothing is defined here. The umbrella + is the Definition 7-9 core only: the account registry + ("ExchangeAlgebra.Algebra.Base.Account.Registry"), the posting policy + ("ExchangeAlgebra.Accounting.PostingPolicy"), trial-balance readouts + ("ExchangeAlgebra.TrialBalance.Balance") and the named closing transfers + of "ExchangeAlgebra.Algebra.Transfer" keep their own modules. + + >>> import ExchangeAlgebra.Foundation + >>> import ExchangeAlgebra.Accounting + >>> let x = 100 .@ Not :< Cash .+ 100 .@ Not :< Sales :: Alg Double (HatBase AccountTitles) + >>> (norm (decL x), norm (decR x), balance x) + (100.0,100.0,True) +-} + +module ExchangeAlgebra.Accounting + ( -- * Definition 7: exchange base class + AccountTitles(..) + , AccountDivision(..) + , Side(..) + , FixedCurrent(..) + , PIMO(..) + , ExBaseClass(..) + , AccountBase(..) + , switchSide + , defaultSide + , classifyAccountDivision + , pimoFromDivision + , pimoFlip + -- * Definition 8: exchange algebra + , Exchange(..) + , projCredit + , projDebit + , projByAccountTitle + , projCurrentAssets + , projFixedAssets + , projDeferredAssets + , projCurrentLiability + , projFixedLiability + , projCapitalStock + , projContraAssets + , projContra + -- * Definition 9: transfer + , TransTable + , TransTableParts + , Size + , isNullTable + , table + , (.->) + , (|%) + , createTransfer + , transfer + , module ExchangeAlgebra.Algebra.Transfer.Rule + ) where + +import ExchangeAlgebra.Algebra.Base.Element (AccountTitles(..)) +import ExchangeAlgebra.Algebra.Base.Account.Types + ( AccountDivision(..) + , Side(..) + , FixedCurrent(..) + ) +import ExchangeAlgebra.Algebra.Base + ( PIMO(..) + , ExBaseClass(..) + , AccountBase(..) + , switchSide + , defaultSide + , classifyAccountDivision + , pimoFromDivision + , pimoFlip + ) +import ExchangeAlgebra.Algebra.Internal + ( Exchange(..) + , projCredit + , projDebit + , projByAccountTitle + , projCurrentAssets + , projFixedAssets + , projDeferredAssets + , projCurrentLiability + , projFixedLiability + , projCapitalStock + , projContraAssets + , projContra + ) +import ExchangeAlgebra.Algebra.Transfer + ( TransTable + , TransTableParts + , Size + , isNullTable + , table + , (.->) + , (|%) + , createTransfer + , transfer + ) + +import ExchangeAlgebra.Algebra.Transfer.Rule diff --git a/src/ExchangeAlgebra/Algebra.hs b/src/ExchangeAlgebra/Algebra.hs --- a/src/ExchangeAlgebra/Algebra.hs +++ b/src/ExchangeAlgebra/Algebra.hs @@ -48,6 +48,7 @@ , mapPosting , mapMaybePosting , mapBasePart + , extendBy , filter , proj , projCredit diff --git a/src/ExchangeAlgebra/Algebra/Base.hs b/src/ExchangeAlgebra/Algebra/Base.hs --- a/src/ExchangeAlgebra/Algebra/Base.hs +++ b/src/ExchangeAlgebra/Algebra/Base.hs @@ -161,7 +161,7 @@ -- paper convention is the 2-state Hat\/Not; see CLAUDE.md "HatNot wildcard"). -- These methods are never invoked on a @HatNot@ label by library code, so the -- non-exhaustive @-Wincomplete-patterns@ here is by design (audited). Adding a - -- @HatNot@ case would change behaviour (turn the pattern-match failure into a + -- @HatNot@ case would change behavior (turn the pattern-match failure into a -- different error), so it is intentionally left as-is rather than masked. merge Hat _ = Hat merge Not _ = Not diff --git a/src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs b/src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs --- a/src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs +++ b/src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs @@ -1,7 +1,7 @@ {-# LANGUAGE OverloadedStrings #-} {-# OPTIONS_GHC -Wincomplete-patterns -Werror=incomplete-patterns #-} -- The exhaustive registry intentionally retains the deprecated Commutation --- constructor so that legacy behaviour remains byte-for-byte stable. +-- constructor so that legacy behavior remains byte-for-byte stable. {-# OPTIONS_GHC -Wno-deprecations #-} {- | @@ -50,7 +50,7 @@ -- "ExchangeAlgebra.Algebra.Transfer" (correct signs, engine-inserted -- balancing postings). GrossProfit and OrdinaryProfit retain -- CloseByDivision for the historical SNA/simulation transfer pipeline. - -- That asymmetry is compatibility behaviour, not a reporting rule; + -- That asymmetry is compatibility behavior, not a reporting rule; -- statement metrics live in "ExchangeAlgebra.Reporting.Metric". , asIsContra :: Bool , asFixedCurrent :: FixedCurrent @@ -146,6 +146,9 @@ DeliveryExpenses -> [OrdinaryAccount] SuppliesExpenses -> [OrdinaryAccount] MiscellaneousExpenses -> [OrdinaryAccount] + EntertainmentExpenses -> [OrdinaryAccount] + MeetingExpenses -> [OrdinaryAccount] + NewspaperBooksExpenses -> [OrdinaryAccount] WageExpenditure -> [OrdinaryAccount] InterestExpense -> [OrdinaryAccount] TaxesExpense -> [OrdinaryAccount] @@ -175,6 +178,7 @@ CreditCardReceivable -> [OrdinaryAccount] NotesLoansReceivable -> [OrdinaryAccount] MerchandiseInventory -> [OrdinaryAccount] + GoodsInTransit -> [OrdinaryAccount] AdvancesPaid -> [OrdinaryAccount] PrepaidExpenses -> [OrdinaryAccount] AccruedRevenue -> [OrdinaryAccount] @@ -225,6 +229,7 @@ GiftCertificatesReceived -> [OrdinaryAccount] SecurityDepositsPaid -> [OrdinaryAccount] SuppliesOnHand -> [OrdinaryAccount] + RawMaterials -> [OrdinaryAccount] ContractAssets -> [OrdinaryAccount] IncomeTaxesRefundReceivable -> [OrdinaryAccount] WorkInProcess -> [OrdinaryAccount] @@ -385,6 +390,9 @@ DeliveryExpenses -> OrdinaryPosting SuppliesExpenses -> OrdinaryPosting MiscellaneousExpenses -> OrdinaryPosting + EntertainmentExpenses -> OrdinaryPosting + MeetingExpenses -> OrdinaryPosting + NewspaperBooksExpenses -> OrdinaryPosting WageExpenditure -> OrdinaryPosting InterestExpense -> OrdinaryPosting TaxesExpense -> OrdinaryPosting @@ -414,6 +422,7 @@ CreditCardReceivable -> OrdinaryPosting NotesLoansReceivable -> OrdinaryPosting MerchandiseInventory -> OrdinaryPosting + GoodsInTransit -> OrdinaryPosting AdvancesPaid -> OrdinaryPosting PrepaidExpenses -> OrdinaryPosting AccruedRevenue -> OrdinaryPosting @@ -464,6 +473,7 @@ GiftCertificatesReceived -> OrdinaryPosting SecurityDepositsPaid -> OrdinaryPosting SuppliesOnHand -> OrdinaryPosting + RawMaterials -> OrdinaryPosting ContractAssets -> OrdinaryPosting IncomeTaxesRefundReceivable -> OrdinaryPosting WorkInProcess -> OrdinaryPosting @@ -624,6 +634,9 @@ DeliveryExpenses -> StatementDivision (asDivision spec) SuppliesExpenses -> StatementDivision (asDivision spec) MiscellaneousExpenses -> StatementDivision (asDivision spec) + EntertainmentExpenses -> StatementDivision (asDivision spec) + MeetingExpenses -> StatementDivision (asDivision spec) + NewspaperBooksExpenses -> StatementDivision (asDivision spec) WageExpenditure -> StatementDivision (asDivision spec) InterestExpense -> StatementDivision (asDivision spec) TaxesExpense -> StatementDivision (asDivision spec) @@ -653,6 +666,7 @@ CreditCardReceivable -> StatementDivision (asDivision spec) NotesLoansReceivable -> StatementDivision (asDivision spec) MerchandiseInventory -> StatementDivision (asDivision spec) + GoodsInTransit -> StatementDivision (asDivision spec) AdvancesPaid -> StatementDivision (asDivision spec) PrepaidExpenses -> StatementDivision (asDivision spec) AccruedRevenue -> StatementDivision (asDivision spec) @@ -703,6 +717,7 @@ GiftCertificatesReceived -> StatementDivision (asDivision spec) SecurityDepositsPaid -> StatementDivision (asDivision spec) SuppliesOnHand -> StatementDivision (asDivision spec) + RawMaterials -> StatementDivision (asDivision spec) ContractAssets -> StatementDivision (asDivision spec) IncomeTaxesRefundReceivable -> StatementDivision (asDivision spec) WorkInProcess -> StatementDivision (asDivision spec) @@ -863,6 +878,9 @@ DeliveryExpenses -> FixedHomeSide (legacyHomeSide spec) SuppliesExpenses -> FixedHomeSide (legacyHomeSide spec) MiscellaneousExpenses -> FixedHomeSide (legacyHomeSide spec) + EntertainmentExpenses -> FixedHomeSide (legacyHomeSide spec) + MeetingExpenses -> FixedHomeSide (legacyHomeSide spec) + NewspaperBooksExpenses -> FixedHomeSide (legacyHomeSide spec) WageExpenditure -> FixedHomeSide (legacyHomeSide spec) InterestExpense -> FixedHomeSide (legacyHomeSide spec) TaxesExpense -> FixedHomeSide (legacyHomeSide spec) @@ -892,6 +910,7 @@ CreditCardReceivable -> FixedHomeSide (legacyHomeSide spec) NotesLoansReceivable -> FixedHomeSide (legacyHomeSide spec) MerchandiseInventory -> FixedHomeSide (legacyHomeSide spec) + GoodsInTransit -> FixedHomeSide (legacyHomeSide spec) AdvancesPaid -> FixedHomeSide (legacyHomeSide spec) PrepaidExpenses -> FixedHomeSide (legacyHomeSide spec) AccruedRevenue -> FixedHomeSide (legacyHomeSide spec) @@ -942,6 +961,7 @@ GiftCertificatesReceived -> FixedHomeSide (legacyHomeSide spec) SecurityDepositsPaid -> FixedHomeSide (legacyHomeSide spec) SuppliesOnHand -> FixedHomeSide (legacyHomeSide spec) + RawMaterials -> FixedHomeSide (legacyHomeSide spec) ContractAssets -> FixedHomeSide (legacyHomeSide spec) IncomeTaxesRefundReceivable -> FixedHomeSide (legacyHomeSide spec) WorkInProcess -> FixedHomeSide (legacyHomeSide spec) @@ -1119,6 +1139,9 @@ DeliveryExpenses -> StatementEligible SuppliesExpenses -> StatementEligible MiscellaneousExpenses -> StatementEligible + EntertainmentExpenses -> StatementEligible + MeetingExpenses -> StatementEligible + NewspaperBooksExpenses -> StatementEligible WageExpenditure -> StatementEligible InterestExpense -> StatementEligible TaxesExpense -> StatementEligible @@ -1148,6 +1171,7 @@ CreditCardReceivable -> StatementEligible NotesLoansReceivable -> StatementEligible MerchandiseInventory -> StatementEligible + GoodsInTransit -> StatementEligible AdvancesPaid -> StatementEligible PrepaidExpenses -> StatementEligible AccruedRevenue -> StatementEligible @@ -1198,6 +1222,7 @@ GiftCertificatesReceived -> StatementEligible SecurityDepositsPaid -> StatementEligible SuppliesOnHand -> StatementEligible + RawMaterials -> StatementEligible ContractAssets -> StatementEligible IncomeTaxesRefundReceivable -> StatementEligible WorkInProcess -> StatementEligible @@ -1790,6 +1815,39 @@ , asDescription = "Expense: Miscellaneous (雑費)" , asAliases = ["雑費"] } +accountSpec EntertainmentExpenses = Just AccountSpec + { asDivision = Cost + , asClosing = CloseByDivision + , asIsContra = False + , asFixedCurrent = Other + , asNameEn = "Entertainment expenses" + , asNameJa = "交際費" + , asLabelJa = "交際費" + , asDescription = "Expense: Entertainment expenses (交際費)" + , asAliases = ["交際費", "接待交際費"] + } +accountSpec MeetingExpenses = Just AccountSpec + { asDivision = Cost + , asClosing = CloseByDivision + , asIsContra = False + , asFixedCurrent = Other + , asNameEn = "Meeting expenses" + , asNameJa = "会議費" + , asLabelJa = "会議費" + , asDescription = "Expense: Meeting expenses (会議費)" + , asAliases = ["会議費"] + } +accountSpec NewspaperBooksExpenses = Just AccountSpec + { asDivision = Cost + , asClosing = CloseByDivision + , asIsContra = False + , asFixedCurrent = Other + , asNameEn = "Newspapers and books" + , asNameJa = "新聞図書費" + , asLabelJa = "新聞図書費" + , asDescription = "Expense: Newspapers and books (新聞図書費)" + , asAliases = ["新聞図書費"] + } accountSpec WageExpenditure = Just AccountSpec { asDivision = Cost , asClosing = CloseByDivision @@ -2029,7 +2087,7 @@ , asNameEn = "Equity in earnings of investee" , asNameJa = "持分法による投資利益" , asLabelJa = "持分法による投資利益" - , asDescription = "Revenue: Equity in earnings of investee (持分法による投資利益). Recognised under the equity method." + , asDescription = "Revenue: Equity in earnings of investee (持分法による投資利益). Recognized under the equity method." , asAliases = [] } accountSpec NetLoss = Just AccountSpec @@ -2109,6 +2167,17 @@ , asDescription = "Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\\/Sales\\/MerchandiseInventory). For the perpetual\\/specific-identification method (分記法) use 'Products' instead." , asAliases = ["繰越商品"] } +accountSpec GoodsInTransit = Just AccountSpec + { asDivision = Assets + , asClosing = CloseByDivision + , asIsContra = False + , asFixedCurrent = Current + , asNameEn = "Goods in transit" + , asNameJa = "未着品" + , asLabelJa = "未着品" + , asDescription = "Assets: Goods in transit (未着品)" + , asAliases = ["未着品"] + } accountSpec AdvancesPaid = Just AccountSpec { asDivision = Assets , asClosing = CloseByDivision @@ -2658,6 +2727,17 @@ , asLabelJa = "貯蔵品" , asDescription = "Assets: Supplies (貯蔵品)" , asAliases = ["貯蔵品"] + } +accountSpec RawMaterials = Just AccountSpec + { asDivision = Assets + , asClosing = CloseByDivision + , asIsContra = False + , asFixedCurrent = Current + , asNameEn = "Raw materials" + , asNameJa = "原材料" + , asLabelJa = "原材料" + , asDescription = "Assets: Raw materials (原材料)" + , asAliases = ["原材料", "材料"] } accountSpec ContractAssets = Just AccountSpec { asDivision = Assets diff --git a/src/ExchangeAlgebra/Algebra/Base/Account/Types.hs b/src/ExchangeAlgebra/Algebra/Base/Account/Types.hs --- a/src/ExchangeAlgebra/Algebra/Base/Account/Types.hs +++ b/src/ExchangeAlgebra/Algebra/Base/Account/Types.hs @@ -76,7 +76,7 @@ -- -- This separates a genuine statement classification from a bookkeeping -- control class or an internal direction encoding. The wrapped legacy value --- remains available for 0.4.x-compatible algebraic behaviour. +-- remains available for 0.4.x-compatible algebraic behavior. data DivisionSemantics = StatementDivision AccountDivision | BookkeepingControlClass AccountDivision diff --git a/src/ExchangeAlgebra/Algebra/Base/Element.hs b/src/ExchangeAlgebra/Algebra/Base/Element.hs --- a/src/ExchangeAlgebra/Algebra/Base/Element.hs +++ b/src/ExchangeAlgebra/Algebra/Base/Element.hs @@ -76,6 +76,17 @@ -- Each component of a basis must be an instance of this type class. -- It provides wildcard-based pattern matching, enabling flexible basis -- specification in transfer transformations and projections. +-- +-- A wildcard in a ledger entry's base means that axis does not apply; it is +-- one value, not a pattern. In a projection query or transfer source pattern, +-- it matches any entry value, including a ledger wildcard. In a transfer target, +-- it preserves the source coordinate. To collapse an axis, use a function such +-- as @mapBasePart@ rather than a wildcard. +-- +-- For pattern @p@ and ledger entry @e@, @p matches e@ exactly when +-- @p = wildcard@ or @p = e@, applied componentwise to tuple bases. A concrete +-- query therefore does not select a ledger wildcard. Canonical ordering treats +-- the wildcard as an ordinary value. class (Eq a, Ord a, Show a, Hashable a, Typeable a) => Element a where -- | The wildcard value. Used for pattern matching in search, transfer transformation, etc. @@ -122,6 +133,9 @@ -- | Equality operator that treats wildcards as equal. -- Unlike '==', @(.==)@ matches tuples that partially contain wildcards. + -- This operator remains symmetric when either operand contains a wildcard; + -- its meaning stays unchanged in 0.5.x. Do not use it to match a query to + -- ledger entries: the @proj@ family matches one way since 0.5.1.0. -- -- Complexity: O(k) (k is the number of tuple components; O(1) for primitive types) {-# INLINE (.==) #-} @@ -292,7 +306,8 @@ | TaxesRevenue -- ^ Revenue: Tax revenue (租税収入。SNA\/マクロ系) | CentralBankPaymentIncome -- ^ Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系) | Sales -- ^ Revenue: Sales (売上) - | EquityInEarningsOfInvestee -- ^ Revenue: Equity in earnings of investee (持分法による投資利益). Recognised under the equity method. + | EquityInEarningsOfInvestee -- ^ Revenue: Equity in earnings of investee + -- (持分法による投資利益). Recognized under the equity method. | NetLoss -- ^ Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分) -- Elementary bookkeeping (日商簿記 3 級水準) additions. -- Appended before the 'AccountTitle' wildcard so that only the @@ -475,6 +490,11 @@ | ConsumptionTaxRefundReceivable -- ^ Assets: Consumption tax refund receivable (未収還付消費税) | PropertyTaxPayable -- ^ Liability: Property tax payable (未払固定資産税) | DepositsReceivedFromOfficers -- ^ Liability: Deposits received from officers (役員預り金) + | EntertainmentExpenses -- ^ Cost: Entertainment expenses (交際費) + | MeetingExpenses -- ^ Cost: Meeting expenses (会議費) + | NewspaperBooksExpenses -- ^ Cost: Newspapers and books (新聞図書費) + | RawMaterials -- ^ Assets: Raw materials (原材料) + | GoodsInTransit -- ^ Assets: Goods in transit (未着品) | AccountTitle -- ^ Wildcard (ワイルドカード — 任意の科目にマッチ。projWithBase 等の問い合わせ用で, 実 posting には使わない) deriving (Show, Ord, Eq, Enum, Generic, Bounded) diff --git a/src/ExchangeAlgebra/Algebra/Internal.hs b/src/ExchangeAlgebra/Algebra/Internal.hs --- a/src/ExchangeAlgebra/Algebra/Internal.hs +++ b/src/ExchangeAlgebra/Algebra/Internal.hs @@ -68,6 +68,7 @@ , mapPosting , mapMaybePosting , mapBasePart + , extendBy , filter , proj , projCredit @@ -246,6 +247,8 @@ (.-) :: a n b -> a n b -- | Alias for bar operation. Identical to @(.-)@. + -- On an axis-preserving ledger, @norm . bar@ cancels only within each full + -- base. Use 'balanceMapBy' or 'netPairMapBy' for net amounts by group. bar :: a n b -> a n b bar = (.-) @@ -266,7 +269,10 @@ -- Appendix A, Definition 6). It is /additive/: @norm (x '.+' y) = norm x + -- norm y@ (axiom 5), and /homogeneous/: @norm (a '.*' x) = a * norm x@ for -- @a >= 0@ (axiom 4). Because it sums both sides it does not cancel Hat - -- against Not; @norm ('bar' x) <= norm x@ (bar discards the cancelled part). + -- against Not; @norm ('bar' x) <= norm x@ (bar discards the canceled part). + -- On an axis-preserving ledger, @norm ('bar' x)@ does not cancel across + -- distinct axis values. Use 'balanceMapBy' or 'netPairMapBy' to read each + -- group's net amount. -- -- >>> norm (100:@Not: (Alg v b -> Alg v b) -> Alg v b -> Alg v b map _ Zero = Zero @@ -1246,7 +1252,10 @@ ------------------------------------------------------------------ v2:@b2 | isZeroValue v2 -> (dlAcc, vsAcc) - | b2 .== (merge h b) -> (dlAcc, v2 Seq.<| vsAcc) + -- Structural equality: a wildcard in a ledger base is + -- a value, so rewriting it to (or from) a concrete + -- coordinate is a change of base, not \"the same base\". + | b2 == (merge h b) -> (dlAcc, v2 Seq.<| vsAcc) | isHat (hat b2) -> (dappendMap dlAcc (dsingleMap ( base b2 ,nullPair{_hatSide = Seq.singleton v2})) ,vsAcc ) @@ -1260,7 +1269,7 @@ mapPosting f = mapMaybePosting (\v b -> Just (f v b)) -- | Map every posting to zero or one posting. A 'Nothing' drops the posting; --- a zero value is normalised as by '(.@)'. +-- a zero value is normalized as by '(.@)'. mapMaybePosting :: (HatVal v, HatVal v2, HatBaseClass b, HatBaseClass b2) => (v -> b -> Maybe (v2, b2)) -> Alg v b -> Alg v2 b2 mapMaybePosting _ Zero = Zero @@ -1405,6 +1414,54 @@ m ------------------------------------------------------------ +-- | Free extension: substitute every scalar entry @v :\@ b@ by the algebra +-- @h v b@ and merge the results with @('.+')@. +-- +-- Through ℘ (see 'mapBasePart'), 'Alg' is the free commutative monoid on its +-- entries, and @extendBy h@ is the unique ℘-homomorphism that agrees with @h@ +-- on the generators. It acts entry by entry in the /redundant/ layer, whereas +-- 'postFromNetBy' first nets through 'bar' and extends from that quotient. +-- 'mapBasePart' is the special case that keeps the value and the Hat\/Not side +-- and only relabels the base part. +-- +-- == Laws and their layer of validity +-- +-- ℘ observes, for every full Hat\/Not base, the multiset of values and forgets +-- the per-side sequence order. Through ℘: +-- +-- * @extendBy h (x .+ y)@ equals @extendBy h x .+ extendBy h y@. +-- * @extendBy (:\@)@ is the identity. Raw equality can fail because the +-- result is rebuilt by a fold: the per-side order and the +-- singleton-versus-@Liner@ representation may differ from @x@. +-- * @mapBasePart f x@ equals +-- @extendBy (\\v b -> v :\@ merge (hat b) (f (base b))) x@. +-- * @norm (extendBy h x)@ equals the sum of @norm (h v b)@ over the entries of +-- @x@ (exact additive value types; floating-point values carry the usual +-- rounding caveat). In particular @norm@ is preserved whenever every +-- @h v b@ has norm @v@. +-- +-- Zero-valued entries are skipped, as in 'foldEntries'. Well-formedness of the +-- algebras returned by @h@ (non-negative, finite values) is the caller's +-- responsibility: build them with @('.\@')@ rather than the raw constructor. +-- The sequence order of the result is a representation detail determined by +-- the traversal of @x@; callers must not attach semantics to it. +-- +-- Complexity: O(n · cost(h)) plus the cost of the @('.+')@ merges, in one +-- pass over the entries. +-- +-- >>> type T = Alg Double (HatBase CountUnit) +-- >>> let split v b = (v / 2) :@ b .+ (v / 2) :@ b :: T +-- >>> norm (extendBy split (10:@Not:>> extendBy (\v b -> v :@ b .+ v :@ b) (3:@Not: (v -> b -> Alg v b') -> Alg v b -> Alg v b' +extendBy h = foldEntries (\acc v b -> acc .+ h v b) Zero + +------------------------------------------------------------ -- | proj -- -- Projects an 'Alg' onto the bases matching a query list. The query list is @@ -1413,6 +1470,20 @@ -- once__ (no double counting). The result is the union of the selected -- @(base, side)@ cells. -- +-- Wildcards match __one way__: only a wildcard in the /query/ is a pattern +-- (\"any value on this axis\"). A wildcard stored in a ledger base is an +-- ordinary value (\"this axis does not apply\"): a wildcard query axis selects +-- it, a concrete query axis does not. The result is the same whether the +-- ledger is a single element or a 'Liner'. +-- +-- >>> type Test = Alg Double (HatBase (AccountTitles, CountUnit)) +-- >>> proj [Not:<(Cash,Yen)] (10:@Not:<(Cash,(.#)) :: Test) +-- 0 +-- +-- >>> type Test = Alg Double (HatBase (AccountTitles, CountUnit)) +-- >>> proj [Not:<(Cash,(.#))] (10:@Not:<(Cash,(.#)) :: Test) +-- 10.00:@Not:<(Cash,CountUnit) +-- -- Complexity: -- exact single-key path: expected O(1) -- wildcard single-key path: O(queryAxisPosting + c * verify) @@ -1453,7 +1524,7 @@ proj [] _ = Zero proj _ Zero = Zero proj [b] (v:@b2) - | b .== b2 = v:@b2 + | matchesQuery b b2 = v:@b2 | otherwise = Zero -- Index fields bound lazily (@~@) so a concrete (non-wildcard) base never forces -- the axis index (the module is @Strict@; see 'projExactMap'). @@ -1463,7 +1534,7 @@ then projWildMap b m idx idToBp allIds else projExactMap b m proj (b:bs) (v:@b2) - | b .== b2 = v:@b2 + | matchesQuery b b2 = v:@b2 | otherwise = proj bs (v:@b2) -- Multi-pattern path: the query list is treated as a /set/. Overlapping or -- duplicate queries (e.g. a duplicated base, or an exact base subsumed by a @@ -1514,6 +1585,19 @@ !bp = base b !h = hat b +{-# INLINE matchesQuery #-} +-- | One-way wildcard match used by the @proj@ family: only the /query/'s +-- wildcards act as a pattern. A wildcard stored in a ledger base is an +-- ordinary value (\"this axis does not apply\"), so a concrete query axis does +-- not match it, while a wildcard query axis does. This is the same predicate +-- as @matches@ in "ExchangeAlgebra.Algebra.Transfer.Rule", and it is what the +-- 'Liner' path computes through the exact lookup and the axis index, so the +-- result of a projection does not depend on the shape of the ledger. +-- +-- Complexity: O(k) (k is the number of tuple components). +matchesQuery :: Element a => a -> a -> Bool +matchesQuery query entry = ignoreWildcard entry query == entry + {-# INLINE projWildMap #-} -- | Wildcard single-base projection: resolves candidates through the axis index -- ('queryAxisPosting'), so it necessarily forces the index. Only invoked when @@ -1535,7 +1619,7 @@ Nothing -> acc Just bp0 -> case Map.lookup bp0 m of Nothing -> acc - Just p -> if bp .== bp0 + Just p -> if matchesQuery bp bp0 then Map.insert bp0 (choosePairByHat h p) acc else acc) Map.empty @@ -1585,13 +1669,17 @@ -- | Projects only the elements matching the specified account title. -- +-- The match is one-way, as in 'proj': a wildcard title in the query selects +-- every element, while a concrete title does not select an element whose +-- ledger title is the wildcard. +-- -- Complexity: O(s) (s is the total number of scalar entries) projByAccountTitle :: (HatVal n, ExBaseClass b) => AccountTitles -> Alg n b -> Alg n b projByAccountTitle at alg = filter (f at) alg where f :: (HatVal n,ExBaseClass b) => AccountTitles -> Alg n b -> Bool f _ Zero = False - f t x = ((getAccountTitle ._hatBase) x) .== t + f t x = matchesQuery t ((getAccountTitle ._hatBase) x) -- | Bar-netted norm of a projection. The query list is treated as a __set__ -- (see 'proj'): overlapping or duplicate queries do not double count. @@ -1603,12 +1691,18 @@ -- -- which is /not/ the same as @norm (proj bs x)@ when a base carries both sides. -- +-- Wildcards match one way, as in 'proj': a concrete query axis does not match +-- a wildcard stored in a ledger base. +-- On an axis-preserving ledger, this nets only within each projected full +-- base; it does not cancel across axis values. Use 'balanceMapBy' or +-- 'netPairMapBy' for net amounts by group. +-- -- Complexity: O(cost(proj) + cost(bar) + cost(norm)). projNetNorm :: (HatVal n, HatBaseClass b) => [b] -> Alg n b -> n projNetNorm [] _ = 0 projNetNorm _ Zero = 0 projNetNorm bs (v :@ b) - | L.any (.== b) bs = v + | L.any (`matchesQuery` b) bs = v | otherwise = 0 -- Index fields bound lazily (@~@); a concrete base uses 'projExactMap' (a plain -- 'Map.lookup') and never forces the axis index. See 'projExactMap'. @@ -1876,7 +1970,8 @@ -- intermediate; the output is whatever @post@ builds. If you need the -- redundancy-preserving split itself, use 'decBy'. -- Thus it factors through the quotient induced by 'bar': it is not the free --- extension that acts independently on entries in the redundant layer. +-- extension that acts independently on entries in the redundant layer (that +-- one is 'extendBy'). -- -- Complexity: O(m + Σ cost(post)). -- @@ -2052,7 +2147,7 @@ -- Superseded by the explicit, value-type-appropriate rounding functions in -- "ExchangeAlgebra.Value": 'ExchangeAlgebra.Value.bankersRound' (unbiased -- financial default) and 'ExchangeAlgebra.Value.ceilingRound' (this function's --- behaviour, with a decimal-places argument). There is no single correct +-- behavior, with a decimal-places argument). There is no single correct -- rounding rule, so the rule should be chosen explicitly at the call site. -- -- Complexity: O(1) diff --git a/src/ExchangeAlgebra/Algebra/Readout/Net.hs b/src/ExchangeAlgebra/Algebra/Readout/Net.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Algebra/Readout/Net.hs @@ -0,0 +1,51 @@ +{- | + Module : ExchangeAlgebra.Algebra.Readout.Net + Copyright : (c) Kaya Akagi. 2018-2026 + Maintainer : yakagika@icloud.com + + Released under the OWL license + + Read-outs that leave the redundant algebra. Every function here first + passes through the 'ExchangeAlgebra.Algebra.bar' quotient (per-base + netting) and then returns plain values, so the audit trail kept by the + redundant sequence is discarded on purpose: + + * 'projNetNorm' \/ 'projNorm' (alias): the netted norm of a projection. + * 'balanceBy': a __signed__ difference of two netted norms, the only + place in the package where a value can be negative. + * 'balanceMapBy' \/ 'netPairMapBy': keyed netted balances, signed and as + non-negative (increase, decrease) pairs respectively. + * 'projWithBaseNetNorm' \/ 'projWithNoteBaseNetNorm': the 'ExchangeAlgebra.Journal.Journal' + counterparts of 'projNetNorm'. + + The names are re-exported unchanged from "ExchangeAlgebra.Algebra.Internal" + and "ExchangeAlgebra.Journal"; this module only gives the lossy read-outs a + namespace of their own, separate from the core that never nets implicitly. + A signed read-out is a projection out of the algebra, not a group + completion of it. +-} + +module ExchangeAlgebra.Algebra.Readout.Net + ( -- * Netted norms of an algebra + projNetNorm + , projNorm + -- * Signed and paired balances + , balanceBy + , balanceMapBy + , netPairMapBy + -- * Netted norms of a journal + , projWithBaseNetNorm + , projWithNoteBaseNetNorm + ) where + +import ExchangeAlgebra.Algebra.Internal + ( projNetNorm + , projNorm + , balanceBy + , balanceMapBy + , netPairMapBy + ) +import ExchangeAlgebra.Journal + ( projWithBaseNetNorm + , projWithNoteBaseNetNorm + ) diff --git a/src/ExchangeAlgebra/Algebra/Transfer.hs b/src/ExchangeAlgebra/Algebra/Transfer.hs --- a/src/ExchangeAlgebra/Algebra/Transfer.hs +++ b/src/ExchangeAlgebra/Algebra/Transfer.hs @@ -5,6 +5,19 @@ Released under the OWL license + Legacy rewriting transfers. New code should use + "ExchangeAlgebra.Algebra.Transfer.Rule" for data-defined rules and entries + that are added to the ledger (Definition 9). + + Compatibility assumptions: P1, source patterns share wildcard positions; + P2, source patterns do not overlap; P3, ledger bases have no wildcards; + P4, axes are not nested tuples; P5, transformed values are nonzero. + Mixed wildcard positions can make the legacy tree lookup miss matching + entries even for disjoint rules. Overlap priority is unspecified, and + matching is symmetric (ledger wildcards also match concrete patterns). + These known limitations are preserved for compatibility. + Use "ExchangeAlgebra.Algebra.Transfer.Rule" for one-way source matching. + Package for Exchange Algebra defined by Hiroshi Deguchi. Exchange Algebra is an algebraic description of bookkeeping systems. @@ -48,6 +61,7 @@ , finalStockTransfer ) where +import ExchangeAlgebra.Algebra.Transfer.Rule (ClosingSide(..), closingSide) import qualified ExchangeAlgebra.Algebra as EA import ExchangeAlgebra.Algebra @@ -70,6 +84,8 @@ type Size = Int -- | Transfer transformation table +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. data TransTable n b where NullTable :: (HatVal n, HatBaseClass b) => TransTable n b TransTable :: (HatVal n, HatBaseClass b) @@ -172,6 +188,8 @@ -- | transfer +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Transfer transformation replaces the bases of algebra elements with other bases. -- The values of the transformed entries remain unchanged. For example, given an algebra element a: -- a = 6^ < e1 > +2 < e2 > +2 < e3 > +4 < e4 > +5^ < e5 > and the following transformation definition t: @@ -291,6 +309,9 @@ | otherwise -> resolveByTree (tiTree idx) hb _ -> resolveByTree (tiTree idx) hb +-- | Legacy rewriting transfer. New code should use +-- "ExchangeAlgebra.Algebra.Transfer.Rule" to generate additional entries. +-- See the module header for P1-P5 and the mixed-wildcard lookup limitation. {-# INLINE transfer #-} transfer :: (HatVal n, HatBaseClass b) => Alg n b -> TransTable n b -> Alg n b transfer alg NullTable = alg @@ -448,6 +469,8 @@ -- | make TransTable from list +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- same as fromList -- >>> table $ Hat:<(Cash) :-> Hat:<(Building) |% (id :: Double -> Double) ++ Hat:<(Building) :-> Hat:<(Cash) |% id -- [(Hat:),(Hat:)] @@ -487,6 +510,8 @@ -- C5); 'TransTable''s own 'Show' prints @@ without it. -- | Build an indexed fast transfer function from a list of transfer rules. +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- More efficient than @transfer@ when repeatedly applying the same TransTable. -- -- Complexity: Build O(r log r) (r = number of rules); apply O(s) (s = number of entries) @@ -499,6 +524,8 @@ -- * Closing transfer entries -- | Income Summary Account: compute net income for the current period. +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- When the ledger is balanced (credit == debit, net income is zero), @diffRL@ -- reports the wildcard v'Side'; in that case the input is returned unchanged -- (balanced ledger = identity; appending a zero posting is not added). @@ -506,6 +533,8 @@ -- an intermediate closing state, not input for reporting presentation. New -- reporting code should derive the result from a validated before-closing -- trial balance with "ExchangeAlgebra.Reporting.Metric". +-- This legacy API adds an entry whose non-account axes are wildcards: those +-- ledger wildcards mean the axes do not apply, rather than matching patterns. incomeSummaryAccount :: (HatVal n, ExBaseClass b) => Alg n b -> Alg n b incomeSummaryAccount alg = let (dc,diff) = diffRL alg in case dc of @@ -514,6 +543,8 @@ Side -> alg -- | Net income transfer. Transfers NetIncome/NetLoss to RetainedEarnings. +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- -- Complexity: O(s) (s = total number of scalar entries) netIncomeTransfer :: (HatVal n, ExBaseClass b) => Alg n b -> Alg n b @@ -526,6 +557,8 @@ -- ** Journalizing -- | Historical SNA/simulation transfer to the legacy GrossProfit coordinate. +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Consolidates Sales, Purchases, WageExpenditure, Depreciation, and ValueAdded. -- This fixed list is not a JGAAP gross-profit definition: it excludes -- SalesCost and MerchandiseInventory. New statement reporting should use @@ -552,6 +585,8 @@ ++ (toHat wildcard) .~ Purchases :-> (toNot wildcard) .~ GrossProfit |% id -- | Historical SNA/simulation transfer to the legacy OrdinaryProfit +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- coordinate. Its fixed list predates the JCCI vocabulary and is not a -- complete JGAAP ordinary-profit definition. New statement reporting should -- use the typed reporting metric API instead. @@ -606,6 +641,8 @@ -- | Transfer to Retained Earnings. +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Transfers OrdinaryProfit to RetainedEarnings. -- -- Complexity: O(s) (s = total number of scalar entries) @@ -619,30 +656,17 @@ = FinalStockKeep | FinalStockFlip --- The closing side is derived from the account's PIMO direction (which is --- contra-aware), not from the bare division: IN (flow in — non-contra --- Revenue, and contra Cost such as purchase rebates) transfers as-is --- (Keep); OUT (flow out — non-contra Cost, and contra Revenue such as --- sales rebates) transfers with Hat\/Not flipped (Flip). Deriving from the --- division alone would invert the transfer sign for contra P\/L accounts. --- For the current chart (no contra P\/L accounts) this is extensionally --- identical to the former division-based rule, which the --- pre-vocab fixture test verifies. +-- | Legacy private adapter for the public PIMO-aware closing classification. {-# INLINE finalStockRule #-} finalStockRule :: AccountTitles -> Maybe FinalStockSide -finalStockRule title = case accountSpec title of +finalStockRule title = case closingSide title of Nothing -> Nothing - Just spec -> case asClosing spec of - NoClose -> Nothing - CloseByDivision -> - let pimo0 = pimoFromDivision (classifyAccountDivision title) - pimo = if classifyAccountContra title then pimoFlip pimo0 else pimo0 - in case pimo of - IN -> Just FinalStockKeep - OUT -> Just FinalStockFlip - _ -> Nothing + Just ClosingKeep -> Just FinalStockKeep + Just ClosingFlip -> Just FinalStockFlip -- | Internal step of the final stock transfer from income statement to retained earnings. +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Cost accounts are transferred to RetainedEarnings with Hat/Not flipped; -- revenue accounts are transferred to RetainedEarnings as-is. The registry's -- explicit 'NoClose' policy permanently exempts the balancing aggregates @@ -664,6 +688,8 @@ go x = x -- | Final Stock Transfer (closing entries). +-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule". +-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Transfers registry-eligible cost and revenue accounts to RetainedEarnings -- and cancels via the bar operation. -- diff --git a/src/ExchangeAlgebra/Algebra/Transfer/Rule.hs b/src/ExchangeAlgebra/Algebra/Transfer/Rule.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Algebra/Transfer/Rule.hs @@ -0,0 +1,313 @@ +{-# LANGUAGE DeriveGeneric #-} + +{- | +Module : ExchangeAlgebra.Algebra.Transfer.Rule +Description : Data-defined transfer rules and the entries they generate. + +Definition 9 describes a transfer by adding source cancellations and target +postings to the original algebra. For @Right entries = transferEntries rules a@, +@a .+ entries@ is precisely that expression. This module returns only the +additional entries, preserving the original audit trail. It never applies +@bar@. 'closingEntries' explicitly nets each closing account first. + +== Laws + +The observation @obs@ is the map from complete bases (including Hat\/Not) to +summed values after @bar@; it does not observe the singleton versus composite +constructor or sequence order. Relative tolerance means a per-base difference +of at most @1e-9 * max (abs x) (abs y)@, treating absent bases as zero. + +=== L1: compatibility + +* Subject: 'transferEntries' and legacy @transfer@. +* Preconditions: P1, all source patterns have the same wildcard positions; + P2, patterns are disjoint; P3, ledger bases contain no wildcards; P4, axes + are not nested tuples; P5, transformed values are nonzero. The legacy table + translates 'Relabel', 'MulBy' and 'DivBy' to @id@, @(* p)@ and @(/ p)@, + respectively, and applying the new rules returns @Right entries@. +* Relation: @obs (a .+ entries) ~= obs (transfer a table)@. +* Observation: @obs@ as defined above, including every target base. +* Tolerance: relative @1e-9@; tested values are integers in @1..1000000@, + and coefficients are @2@, @3@, @0.5@ and @4@. +* Instances: 'Double' and @MoneyDecimal@ with flat @HatBase@ tuples. + +=== L2: closing + +* Subject: 'closingEntries' and legacy @finalStockTransfer@. +* Preconditions: concrete ledger bases, valid Hat\/Not postings and values + in the L1 range; the ledger includes only entries up to the closing date. + Closing returns @Right entries@. +* Relation: @obs (a .+ entries) ~= obs (finalStockTransfer a)@. +* Observation: @obs@, including 'RetainedEarnings' and all retained axes. +* Tolerance: relative @1e-9@ within the stated range. Large historical + cancellations are deliberately outside this compatibility law. +* Instances: 'Double' and @MoneyDecimal@ with 'ExBaseClass' bases. + +=== L3: balance + +* Subject: generated transfer and closing entries. +* Preconditions: valid postings, concrete accounts, 'Relabel' rules whose + actual target and source have equal 'whichSide'; finite totals. The + transfer or closing operation being observed returns @Right entries@. +* Relation: debit total equals credit total. Closing entries also satisfy + this relation, because 'closingSide' follows the account's PIMO direction. +* Observation: @norm (decL entries)@ and @norm (decR entries)@. +* Tolerance: relative @1e-9@ for 'Double'; exact for @MoneyDecimal@. +* Instances: 'Double' and @MoneyDecimal@ with 'ExBaseClass' bases. + +A relabel from @Not :< Cash@ to @Not :< Sales@ violates L3's side +precondition: its cancellation and destination are both credits. + +=== L4: canonical form + +* Subject: 'mkTransferRules'. +* Preconditions: construction succeeds; the second input permutes the first. +* Relation: both constructions return equal rule sets. +* Observation: 'Eq' of t'TransferRules', or 'rulesToList'. +* Tolerance: exact equality. Errors (including NaN) are outside this law. +* Instances: all lawful 'HatVal' and 'HatBaseClass' instances. + +=== L5: non-negativity + +* Subject: generated transfer and closing entries. +* Preconditions: non-negative valid input values; the transfer or closing + operation being observed returns @Right entries@. +* Relation: every generated value is greater than or equal to zero. +* Observation: posting values, before any @bar@. +* Tolerance: none. +* Instances: all lawful 'HatVal' and 'HatBaseClass' instances (closing also + requires 'ExBaseClass'). Hat reversal is never numeric negation. +-} +module ExchangeAlgebra.Algebra.Transfer.Rule + ( TransferScale(..) + , TransferRule(..) + , TransferRules + , TransferRuleError(..) + , TransferApplyError(..) + , mkTransferRules + , rulesToList + , relabel + , scaleBy + , divideBy + , transferEntries + , ClosingSide(..) + , closingSide + , closingEntries + ) where + +import Data.Binary (Binary(..)) +import Data.Hashable (Hashable) +import Data.List (find, sortOn, tails) +import qualified Data.Map.Strict as Map +import GHC.Generics (Generic) +import ExchangeAlgebra.Algebra + ( Alg(..), HatVal(..), HatBaseClass(..), ExBaseClass(..) + , Hat(..), AccountTitles(..), Redundant((.+)) + , ignoreWildcard, foldEntries + , accountSpec, asClosing, ClosingRule(..) + , classifyAccountDivision, classifyAccountContra + , pimoFromDivision, pimoFlip, PIMO(..) ) + +-- | How a rule changes the value it moves. +data TransferScale v + = Relabel -- ^ Keep the value. + | MulBy v -- ^ Multiply by a positive finite coefficient. + | DivBy v -- ^ Divide by a positive finite coefficient. + deriving (Eq, Ord, Show, Generic) + +instance Binary v => Binary (TransferScale v) + +instance Hashable v => Hashable (TransferScale v) + +-- | A source pattern, target template and value operation. +data TransferRule v b = TransferRule + { ruleFrom :: b -- ^ One-way matching pattern. + , ruleTo :: b -- ^ Wildcards retain source coordinates. + , ruleScale :: TransferScale v -- ^ Value operation, validated at construction. + } deriving (Eq, Ord, Show, Generic) + +instance (Binary v, Binary b) => Binary (TransferRule v b) + +instance (Hashable v, Hashable b) => Hashable (TransferRule v b) + +-- | Validated, pairwise-disjoint rules, sorted by source pattern. +-- No 'Semigroup' instance: combine 'rulesToList' values and validate again. +-- Serialize the list of rules and use 'mkTransferRules' after decoding; +-- decoding revalidates the list to preserve this type's invariant. +newtype TransferRules v b = TransferRules [TransferRule v b] + deriving (Eq, Show, Generic) + +instance (HatVal v, HatBaseClass b, Binary v, Binary b) => Binary (TransferRules v b) where + put = put . rulesToList + get = do + rules <- get + case mkTransferRules rules of + Left failure -> fail (show failure) + Right validated -> pure validated + +instance (Hashable v, Hashable b) => Hashable (TransferRules v b) + +-- | A construction failure. The first invalid coefficient in input order +-- precedes overlap checks; overlaps report the first pair @(i,j)@, @i < j@. +data TransferRuleError v b + = OverlappingRules (TransferRule v b) (TransferRule v b) -- ^ Including duplicates. + | InvalidCoefficient (TransferRule v b) -- ^ Zero, negative or non-finite. + deriving (Eq, Show) + +-- | A value operation produced a non-finite (or otherwise invalid) value. +data TransferApplyError v b + = NonFiniteResult (TransferRule v b) v b -- ^ Rule, source value, source base. + | NonFiniteBalance b -- ^ Closing base, normalized to Not. + deriving (Show) + +-- | Validate coefficients, reject all overlapping source patterns, and sort. +-- Matching is one-way: a wildcard in the ledger is a value, not a pattern. +-- Overlap uses wildcard substitution recursively, including nested tuples; +-- symmetric wildcard equality is insufficient. Complexity: O(r^2). +mkTransferRules :: (HatVal v, HatBaseClass b) + => [TransferRule v b] + -> Either (TransferRuleError v b) (TransferRules v b) +mkTransferRules rules = case find invalidCoefficient rules of + Just rule -> Left (InvalidCoefficient rule) + Nothing -> case find overlaps pairs of + Just (first, second) -> Left (OverlappingRules first second) + Nothing -> Right (TransferRules (sortOn ruleFrom rules)) + where + invalidCoefficient rule = case ruleScale rule of + Relabel -> False + MulBy coefficient -> invalid coefficient + DivBy coefficient -> invalid coefficient + invalid coefficient = coefficient <= zeroValue || isErrorValue coefficient + pairs = [(first, second) | first : rest <- tails rules, second <- rest] + overlaps (first, second) = + matches (ruleFrom first) + (ignoreWildcard (ruleFrom first) (ruleFrom second)) + +-- | Extract the canonical list, sorted by 'ruleFrom'. +rulesToList :: TransferRules v b -> [TransferRule v b] +rulesToList (TransferRules rules) = rules + +-- | Construct a value-preserving rule; validate with 'mkTransferRules'. +relabel :: b -> b -> TransferRule v b +relabel source target = TransferRule source target Relabel + +-- | Construct a multiplication rule; the coefficient must be positive and finite. +scaleBy :: b -> b -> v -> TransferRule v b +scaleBy source target coefficient = TransferRule source target (MulBy coefficient) + +-- | Construct a division rule. Division is not reciprocal multiplication: +-- the latter need not round the same way for floating-point values. +divideBy :: b -> b -> v -> TransferRule v b +divideBy source target coefficient = TransferRule source target (DivBy coefficient) + +-- | Match only the pattern's wildcards, preserving literal ledger wildcards. +matches :: HatBaseClass b => b -> b -> Bool +matches patternBase entry = ignoreWildcard entry patternBase == entry + +-- | Generate cancellation and destination entries, without the input ledger. +-- Input values must satisfy the ordinary non-negative, finite posting contract. +-- 'Relabel'-only rules cannot fail. Scaled overflow returns 'NonFiniteResult', +-- and no partial result is returned. Source HatNot postings are unmatched. +-- A relabel to the identical base generates nothing; a zero scaled value +-- generates only the cancellation. No implicit @bar@ or legacy one-to-one +-- map is used. Complexity: O(s*r), with linear rule lookup per posting. +transferEntries :: (HatVal v, HatBaseClass b) + => TransferRules v b + -> Alg v b + -> Either (TransferApplyError v b) (Alg v b) +transferEntries (TransferRules rules) = foldEntries step (Right Zero) + where + step result value source = do + entries <- result + additions <- apply value source + pure (entries .+ additions) + apply value source = case hat source of + HatNot -> Right Zero + _ -> case find (\rule -> matches (ruleFrom rule) source) rules of + Nothing -> Right Zero + Just rule -> generate rule value source + generate rule value source + | ruleScale rule == Relabel && target == source = Right Zero + | isErrorValue moved = Left (NonFiniteResult rule value source) + | isZeroValue moved = Right cancellation + | otherwise = Right (cancellation .+ (moved :@ target)) + where + target = ignoreWildcard source (ruleTo rule) + moved = case ruleScale rule of + Relabel -> value + MulBy coefficient -> value * coefficient + DivBy coefficient -> value / coefficient + cancellation = value :@ revHat source + +-- | The retained-earnings side selected by a closing account's PIMO direction. +data ClosingSide + = ClosingKeep -- ^ IN: retain Hat/Not (revenue or contra cost). + | ClosingFlip -- ^ OUT: reverse Hat/Not (cost or contra revenue). + deriving (Eq, Ord, Show, Enum, Bounded, Generic) + +instance Binary ClosingSide + +instance Hashable ClosingSide + +-- | Public closing classification used by the legacy final stock transfer. +-- Registry NoClose accounts, including NetIncome and NetLoss, are excluded. +closingSide :: AccountTitles -> Maybe ClosingSide +closingSide title = case accountSpec title of + Nothing -> Nothing + Just spec -> case asClosing spec of + NoClose -> Nothing + CloseByDivision -> case direction of + IN -> Just ClosingKeep + OUT -> Just ClosingFlip + _ -> Nothing + where + direction + | classifyAccountContra title = pimoFlip ordinaryDirection + | otherwise = ordinaryDirection + ordinaryDirection = pimoFromDivision (classifyAccountDivision title) + +-- | Generate closing entries from each eligible base's exact net balance. +-- Supply only postings through the closing date. Hat and Not totals are +-- compared without a tolerance; their non-negative difference is closed. +-- This deliberately folds the source sequences (audit detail) per base, +-- but preserves separate target postings from distinct source accounts. +-- It does not call @bar@: small rounding residues can become closing entries. +-- All non-account axes are retained, and no note is attached. +-- Input values must satisfy the ordinary non-negative, finite posting contract. +-- Finite inputs normally yield 'Right'; 'Left' occurs only when a side's sum +-- exceeds the value type's range. Both side totals and their difference are +-- checked before generating postings, even when both totals compare equal. +-- 'NonFiniteBalance' reports the first base in ascending 'Ord' order after +-- normalizing Hat/Not to Not. No partial result or split balance is returned. +-- Balance collection is O(s log b), for s postings and b eligible bases; +-- output construction uses the ordinary algebra addition operation. +closingEntries :: (HatVal v, ExBaseClass b) + => Alg v b -> Either (TransferApplyError v b) (Alg v b) +closingEntries = Map.foldlWithKey' close (Right Zero) . foldEntries collect Map.empty + where + collect balances value source = case (hat source, closingSide (getAccountTitle source)) of + (Hat, Just _) -> Map.insertWith addTotals (toNot source) (value, zeroValue) balances + (Not, Just _) -> Map.insertWith addTotals source (zeroValue, value) balances + _ -> balances + addTotals (hatValue, notValue) (hatTotal, notTotal) = + (hatValue + hatTotal, notValue + notTotal) + close result source (hatTotal, notTotal) = do + entries <- result + additions <- netEntries source hatTotal notTotal + pure (entries .+ additions) + netEntries source hatTotal notTotal + | isErrorValue hatTotal || isErrorValue notTotal = Left (NonFiniteBalance source) + | hatTotal == notTotal = Right Zero + | hatTotal > notTotal = checkedPair source (hatTotal - notTotal) (toHat source) + | otherwise = checkedPair source (notTotal - hatTotal) source + checkedPair source value balanceBase + | isErrorValue value = Left (NonFiniteBalance source) + | otherwise = Right (closingPair value balanceBase) + closingPair value source = case closingSide (getAccountTitle source) of + Nothing -> Zero + Just side -> + let targetSource = case side of + ClosingKeep -> source + ClosingFlip -> revHat source + in (value :@ revHat source) + .+ (value :@ setAccountTitle targetSource RetainedEarnings) diff --git a/src/ExchangeAlgebra/Assist.hs b/src/ExchangeAlgebra/Assist.hs --- a/src/ExchangeAlgebra/Assist.hs +++ b/src/ExchangeAlgebra/Assist.hs @@ -92,11 +92,11 @@ -- | All concrete account-title descriptions in 'Enum' order. -- -- >>> length allAccountInfos --- 235 +-- 240 -- >>> take 1 (map aiTitle allAccountInfos) -- [Cash] -- >>> aiTitle (last allAccountInfos) --- DepositsReceivedFromOfficers +-- GoodsInTransit allAccountInfos :: [AccountInfo] allAccountInfos = mapMaybe describeAccount concreteAccountTitles diff --git a/src/ExchangeAlgebra/Bookkeeping.hs b/src/ExchangeAlgebra/Bookkeeping.hs --- a/src/ExchangeAlgebra/Bookkeeping.hs +++ b/src/ExchangeAlgebra/Bookkeeping.hs @@ -31,7 +31,7 @@ === Design * Every builder is constructed exclusively with the smart constructor - @('.@')@, so a zero amount normalises to @Zero@ and a negative\/non-finite + @('.@')@, so a zero amount normalizes to @Zero@ and a negative\/non-finite amount is rejected by @('.@')@'s @error@ path. No implicit @bar@\/@compress@ is performed — builders only /generate/ new postings. @@ -83,8 +83,8 @@ import ExchangeAlgebra.Value (MoneyDecimal) import GHC.Stack (HasCallStack) --- | Injection that tells a builder how to wrap a @(v'Hat', 'AccountTitles')@ pair --- into the concrete base @b@ in use. The caller supplies it once. +-- | Injection that tells a builder how to wrap a pair of v'Hat' and +-- 'AccountTitles' into the concrete base @b@ in use. The caller supplies it once. -- -- @ -- -- single-axis base (account title only): @@ -333,7 +333,7 @@ up mk amt expenseTitle -- (借) .+ up mk amt AccruedExpenses -- (貸) 未払費用 --- | Reversing\/cancelling entry, a vocabulary alias for the Hat operation +-- | Reversing\/canceling entry, a vocabulary alias for the Hat operation -- @('.^')@ (lecture ch.20-21, 再振替仕訳\/訂正仕訳). This is the direct -- application of /Hat involution/: flipping Hat\/Not on every posting turns an -- entry into its exact reversal. @@ -419,7 +419,7 @@ .+ down mk amt Cash -- (貸) 現金 -- | Corporate income tax settlement at closing (lecture ch.23): book the total --- tax expense, credit the interim payment already made, and recognise the +-- tax expense, credit the interim payment already made, and recognize the -- unpaid balance. -- -- > (借) 法人税等 total (貸) 仮払法人税等 interim @@ -580,9 +580,9 @@ -- -- === Example (#15 anchor: patent 55,000 \/ 10 yr, discovered in 2028) -- --- * Patent cost 55,000, useful life 10 years → annual amortisation 5,500. --- * Error discovered in 2028: 2 prior years (2026, 2027) were not amortised. --- * Current-year amortisation 5,500 → expense (@AmortizationExpense@). +-- * Patent cost 55,000, useful life 10 years → annual amortization 5,500. +-- * Error discovered in 2028: 2 prior years (2026, 2027) were not amortized. +-- * Current-year amortization 5,500 → expense (@AmortizationExpense@). -- * Prior 2 years 11,000 → directly to @RetainedEarnings@ (前期修正). -- * Credit @Patent@ 16,500 total. -- diff --git a/src/ExchangeAlgebra/Consolidation/Worksheet.hs b/src/ExchangeAlgebra/Consolidation/Worksheet.hs --- a/src/ExchangeAlgebra/Consolidation/Worksheet.hs +++ b/src/ExchangeAlgebra/Consolidation/Worksheet.hs @@ -8,7 +8,7 @@ A consolidation worksheet is not an entity's journal. Its adjustments are therefore accepted as exchange-algebra elements, while this module checks that each adjustment is independently balanced before any aggregation takes place. -This prevents two malformed adjustments from cancelling each other only at the +This prevents two malformed adjustments from canceling each other only at the worksheet total. The validated value retains source trial balances and adjustments separately. diff --git a/src/ExchangeAlgebra/Convert.hs b/src/ExchangeAlgebra/Convert.hs --- a/src/ExchangeAlgebra/Convert.hs +++ b/src/ExchangeAlgebra/Convert.hs @@ -2,7 +2,7 @@ {-# LANGUAGE FlexibleContexts #-} {-# LANGUAGE OverloadedStrings #-} -- The alias table intentionally references the deprecated 'Commutation' --- constructor so that its legacy Japanese label ("通信費") is recognised and +-- constructor so that its legacy Japanese label ("通信費") is recognized and -- flagged as ambiguous against 'CommunicationExpenses'; silence the warning. {-# OPTIONS_GHC -Wno-deprecations #-} @@ -93,7 +93,7 @@ accountTable :: [(Text, [AccountTitles])] accountTable = collapse [ (normalizeTitle k, a) | (k, a) <- entries ] where - -- Group entries by normalised key, accumulating every account that key maps + -- Group entries by normalized key, accumulating every account that key maps -- to (so genuine collisions become ambiguous, not first-wins). collapse kvs = [ (k, L.nub as) @@ -122,7 +122,7 @@ aliasTitleOrder = CommunicationExpenses : L.delete CommunicationExpenses concreteAccountTitles --- | Normalise an account name for matching: case-fold, drop punctuation\/symbols +-- | Normalize an account name for matching: case-fold, drop punctuation\/symbols -- (keep only alphanumerics and spaces), and collapse internal whitespace to -- single spaces (also trimming). So @\"A\/R\"@ and @\"ar\"@ coincide, and -- @\"Accounts Receivable\"@ matches @\"accounts receivable\"@. CJK characters diff --git a/src/ExchangeAlgebra/Convert/Checked.hs b/src/ExchangeAlgebra/Convert/Checked.hs --- a/src/ExchangeAlgebra/Convert/Checked.hs +++ b/src/ExchangeAlgebra/Convert/Checked.hs @@ -424,7 +424,7 @@ type CertPosting v = (Int, Text, v, Either ConvError Side, Either ConvError AccountTitles) --- Wildcard names have to be recognised here rather than delegated to the +-- Wildcard names have to be recognized here rather than delegated to the -- parsers: 'parseAccountTitle' and 'parseSide' reject the wildcard -- constructors by design (the /correct-by-construction/ guard documented in -- "ExchangeAlgebra.Convert"), so on the text path a wildcard is indistinguishable diff --git a/src/ExchangeAlgebra/Convert/Csv.hs b/src/ExchangeAlgebra/Convert/Csv.hs --- a/src/ExchangeAlgebra/Convert/Csv.hs +++ b/src/ExchangeAlgebra/Convert/Csv.hs @@ -6,7 +6,7 @@ Description : Fixed-schema CSV reader for general journal postings. A deliberately tiny, dependency-free (Text + scientific only) reader for a fixed -journal CSV schema, building on the pure normalisation\/parsing in +journal CSV schema, building on the pure normalization\/parsing in "ExchangeAlgebra.Convert". It is the read counterpart of the report\/ledger CSV writers in "ExchangeAlgebra.Write" (writing is /not/ handled here). @@ -120,7 +120,7 @@ traverse (rowNoted amount) keptHeader -- | Split one line on commas and strip surrounding whitespace from each field. --- No quoting is recognised, so a comma inside a field always separates. An +-- No quoting is recognized, so a comma inside a field always separates. An -- empty line yields a single empty field, matching 'T.splitOn'. splitTrim :: Text -> [Text] splitTrim = map T.strip . T.splitOn "," diff --git a/src/ExchangeAlgebra/Foundation.hs b/src/ExchangeAlgebra/Foundation.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Foundation.hs @@ -0,0 +1,138 @@ +{- | + Module : ExchangeAlgebra.Foundation + Copyright : (c) Kaya Akagi. 2018-2026 + Maintainer : yakagika@icloud.com + + Released under the OWL license + + The redundant algebra itself, without any accounting vocabulary: the + names that realize Definitions 1-6 of Akagi (2026), Appendix A + (elements, bases, hat bases, the redundant algebra with its Hat, Bar, + scalar and norm operations, and the base-generic projections and + substitutions). + + Everything here is re-exported item by item from + "ExchangeAlgebra.Algebra.Base.Element", "ExchangeAlgebra.Algebra.Base" + and "ExchangeAlgebra.Algebra.Internal"; nothing is defined in this + module, so a value built through this umbrella is the same type as one + built through "ExchangeAlgebra.Algebra". What this umbrella deliberately + leaves out is the accounting layer: 'ExchangeAlgebra.Accounting.ExBaseClass', + account titles, sides, and transfers live in "ExchangeAlgebra.Accounting", + and the account registry never appears here. + + Two notes on the surface: + + * t'Hat' has three constructors. v'Hat' and 'Not' are the two posting states + of the paper (decrease / increase). 'HatNot' is the query wildcard + (@'wildcard' :: t'Hat'@) used by 'proj' and by transfer patterns; it is + not a third posting state and must not be used to build postings. + * The laws of Definition 6 hold on the ℘-observation (the per-base + multiset read through 'bar'); see the Haddock of 'mapBasePart' and + 'extendBy' for the raw / ℘ distinction. + + >>> import ExchangeAlgebra.Foundation + >>> let x = 10 .@ Not :< Yen .+ 4 .@ Hat :< Yen :: Alg Double (HatBase CountUnit) + >>> norm x + 14.0 + >>> norm (bar x) + 6.0 +-} + +module ExchangeAlgebra.Foundation + ( -- * Definition 1: elements + Element(..) + , AxisDecompose(..) + , (.#) + , Name + , Subject + , CountUnit(..) + -- * Definition 2: bases + , BaseClass(..) + -- * Definition 3: hat bases + , Hat(..) + , HatBaseClass(..) + , HatBase(..) + -- * Definition 4: value domain + , HatVal(..) + , Nearly(..) + , isNearlyNum + , nearlyEqScaled + -- * Definitions 4-6: the redundant algebra + , Alg(Zero, (:@), _val, _hatBase) + , Redundant(..) + , isZero + , (.@) + , (<@) + -- ** Observation + , vals + , bases + , toList + , toASCList + , foldEntries + , foldEntriesToMap + -- ** Construction + , fromList + , sigma + , sigma2When + , sigmaFromMap + , unionsMerge + -- ** Substitution and relabelling + , map + , mapPosting + , mapMaybePosting + , mapBasePart + , extendBy + -- ** Base-generic projection and decomposition + , filter + , proj + , decBy + , postFromNetBy + ) where + +import Prelude hiding (map, filter) + +import ExchangeAlgebra.Algebra.Base.Element + ( Element(..) + , AxisDecompose(..) + , (.#) + , Name + , Subject + , CountUnit(..) + ) +import ExchangeAlgebra.Algebra.Base + ( BaseClass(..) + , Hat(..) + , HatBaseClass(..) + , HatBase(..) + ) +import ExchangeAlgebra.Algebra.Internal + ( HatVal(..) + , Nearly(..) + , isNearlyNum + , nearlyEqScaled + , Alg(Zero, (:@), _val, _hatBase) + , Redundant(..) + , isZero + , (.@) + , (<@) + , vals + , bases + , toList + , toASCList + , foldEntries + , foldEntriesToMap + , fromList + , sigma + , sigma2When + , sigmaFromMap + , unionsMerge + , map + , mapPosting + , mapMaybePosting + , mapBasePart + , extendBy + , filter + , proj + , decBy + , postFromNetBy + ) diff --git a/src/ExchangeAlgebra/Journal.hs b/src/ExchangeAlgebra/Journal.hs --- a/src/ExchangeAlgebra/Journal.hs +++ b/src/ExchangeAlgebra/Journal.hs @@ -82,8 +82,7 @@ import Data.IntMap.Strict (IntMap) import qualified Data.HashSet as HSet import Data.HashSet (HashSet) -import Control.Parallel.Strategies (NFData) -import Control.DeepSeq (rnf) +import Control.DeepSeq (NFData, rnf) import qualified Data.Set as S import qualified Data.List as L import qualified Data.Map.Strict as M @@ -183,7 +182,7 @@ -- -- == Prefer an ADT note over @String@ -- --- A note's /event/ axis is best modelled as a small enumeration (an ADT) +-- A note's /event/ axis is best modeled as a small enumeration (an ADT) -- rather than a @String@. A @String@ tag is a __stringly-typed semantic key__: -- the same literal must appear at the write site (@.| (\"trade\", t)@) and at -- every read site (@projWithNote [(\"trade\", t)]@), and a typo on either side @@ -422,19 +421,70 @@ ------------------------------------------------------------------ -- Show ------------------------------------------------------------------ +-- | Render each non-blank note as the sum of its algebra entries followed by +-- one '(.|)'. A single group needs no parentheses because '(.+)' binds more +-- tightly than '(.|)'; multiple groups are parenthesized individually so the +-- result can be pasted back as an expression with the current fixities. +-- +-- The blank note remains invisible when it is the only group. In a mixed +-- journal it is rendered explicitly, so every summand is one complete group. +-- +-- >>> type ShowTest = Journal String Double (HatBase AccountTitles) +-- >>> (mempty :: ShowTest) +-- 0 +-- >>> (5.00:@Not:>> one = 20.00:@Not:>> one +-- 20.00:@Hat:>> toMap (20.00:@Hat:>> two = 10.00:@Hat:>> one .+ two +-- (10.00:@Hat:>> toMap ((10.00:@Hat:>> blank = 5.00:@Not:>> one .+ blank +-- (20.00:@Hat: Show (Journal n v b) where - show js - | Map.null m = "0" - | otherwise = Map.foldrWithKey f "" m + showsPrec d js = + case groups of + [] -> showString "0" + [(k, a)] + | isPlank k -> showsPrec d a + | otherwise -> showParen (d > 2) (showsGroup k a) + _ -> showParen (d > 3) (showsGroups groups) where m = toMap js - f k a t - | isPlank k = if t == "" then show a else t ++ " .+ " ++ show a - | otherwise = foldr (\x y -> if y == "" - then show x ++ ".|" ++ show k - else y ++ " .+ " ++ show x ++ ".|" ++ show k) - t - (EA.toASCList a) + groups = reverse $ Map.foldrWithKey collectGroup [] m + + collectGroup k a acc + | not (isPlank k) && Prelude.null (EA.toASCList a) = acc + | otherwise = (k, a) : acc + + showsGroups [] = id + showsGroups [(k, a)] = showParen True (showsGroup k a) + showsGroups ((k, a):rest) = + showParen True (showsGroup k a) + . showString " .+ " + . showsGroups rest + + showsGroup k a = + showsGroupAlg k a + . showString " .| " + . showsPrec 3 k + + showsGroupAlg k a + | isPlank k = showsPrec 3 a + | otherwise = showsAlgEntries (reverse (EA.toASCList a)) + + showsAlgEntries [] = showString "0" + showsAlgEntries [x] = showsPrec 3 x + showsAlgEntries (x:xs) = + showsPrec 3 x + . showString " .+ " + . showsAlgEntries xs ------------------------------------------------------------------ instance (HatVal v, HatBaseClass b, Note n) => Semigroup (Journal n v b) where @@ -449,7 +499,7 @@ -- >>> x = 20.00:@Not:>> y = 10.00:@Hat:>> x .+ y --- 10.00:@Not: Journal n v b -> Journal n v b -> Journal n v b addJournal lhs rhs = appendMap (toMap rhs) lhs @@ -513,7 +563,7 @@ -- audited/exact path moved to t'ExchangeAlgebra.Value.MoneyDecimal'; see -- plans/in-progress/LAZY_EVAL_AUDIT.md and SELECTABLE_VALUE_TYPE_PLAN.md. -- --- == Behaviour contract +-- == Behavior contract -- -- 'fromList' preserves the /multiset/ of postings exactly (no posting is added, -- dropped, or merged across bases that would otherwise be kept apart). When two @@ -533,7 +583,7 @@ -- >>> type Test = Journal String Double (HatBase AccountTitles) -- >>> x = [(1.00:@Hat:>> fromList x --- 1.00:@Hat: [Journal n v b] -> Journal n v b fromList = L.foldl' (.+) mempty @@ -715,7 +765,7 @@ -- >>> y = 20.00:@Not:>> z = 30.00:@Hat:>> insert z (x .+ y) --- 20.00:@Not: Journal n v b -> Journal n v b -> Journal n v b insert = replaceNotes @@ -732,7 +782,7 @@ -- >>> y = 2.00:@Hat:>> z = 3.00:@Hat:>> projWithNote ["dog","cat"] (x .+ y .+ z) --- 1.00:@Not: [n] -> Journal n v b -> Journal n v b projWithNote ns js @@ -758,7 +808,7 @@ -- >>> y = 2.00:@Not:>> z = 3.00:@Hat:>> projWithBase [Not: [b] -> Journal n v b -> Journal n v b {-# INLINE projWithBase #-} @@ -796,7 +846,7 @@ -- >>> y = 2.00:@Not:>> z = 3.00:@Hat:>> projWithNoteBase ["dog","fish"] [Not: [n] -> [b] -> Journal n v b -> Journal n v b {-# INLINE projWithNoteBase #-} @@ -898,10 +948,10 @@ -- >>> y = 20.00:@Hat:>> z = 30.00:@Not:>> filterByAxis 0 (NoteAxisKey "A") (x .+ y .+ z) --- 10.00:@Not:>> filterByAxis 1 (NoteAxisKey (1 :: Int)) (x .+ y .+ z) --- 10.00:@Not: Int -> NoteAxisKey -> Journal n v b -> Journal n v b @@ -925,7 +975,7 @@ -- >>> x = 20.00:@Not:>> y = 10.00:@Hat:>> gather "A" (x .+ y) --- 10.00:@Not: n -> Journal n v b -> Journal n v b gather n js = (toAlg js) .| n diff --git a/src/ExchangeAlgebra/Journal/Transfer.hs b/src/ExchangeAlgebra/Journal/Transfer.hs --- a/src/ExchangeAlgebra/Journal/Transfer.hs +++ b/src/ExchangeAlgebra/Journal/Transfer.hs @@ -14,6 +14,25 @@ + This module provides the legacy transfer API. New code should import + "ExchangeAlgebra.Journal.Transfer.Rule" qualified. + + The legacy tree-based transfer walker is correct only under all of these + preconditions: + + (P1) Every @from@ pattern places wildcards in the same tuple positions. + + (P2) The @from@ patterns are pairwise non-overlapping. + + (P3) Ledger bases contain no wildcards. + + (P4) Base tuples are not nested. + + (P5) Value transformations do not return zero. + + Rules with mixed wildcard positions violate P1 and can make the tree + search miss matching entries. + -} @@ -59,8 +78,10 @@ --- | Apply transfer transformations to each Note entry in a Journal. +-- | Apply legacy transfer transformations to each Note entry in a Journal. -- Wildcard portions within tuples are not transformed and retain their original values. +-- See the module header for the legacy API's preconditions. New code should +-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) (j = number of Notes, s = number of scalar entries per Note) {-# INLINE transfer #-} @@ -68,6 +89,9 @@ => Journal n v b -> TransTable v b -> Journal n v b transfer js tb = EJ.map (\x -> EAT.transfer x tb) js +-- | Build a legacy Journal transfer from a list of rule triples. +-- See the module header for the legacy API's preconditions. New code should +-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". createTransfer :: (Note n, HatVal v, ExBaseClass b) => [(b,b,(v -> v))] -> (Journal n v b -> Journal n v b) createTransfer tt = \ts -> transfer ts $ EAT.table tt @@ -84,6 +108,8 @@ -- an intermediate closing state, not input for reporting presentation. New -- reporting code should derive the result from a validated before-closing -- trial balance with "ExchangeAlgebra.Reporting.Metric". +-- This is a legacy named transfer; see the module header for its preconditions. +-- New transfer code should use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(s) (s = total number of scalar entries) incomeSummaryAccount :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b @@ -93,7 +119,9 @@ Debit -> js .+ ((diff :@ (toNot wildcard) .~ NetLoss) .| plank) Side -> js --- | Net income transfer (Journal version). Transfer NetIncome/NetLoss to RetainedEarnings for each Note. +-- | Legacy net income transfer (Journal version). Transfer NetIncome/NetLoss to RetainedEarnings for each Note. +-- See the module header for the legacy API's preconditions. New code should +-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) (j = number of Notes, s = number of scalar entries per Note) netIncomeTransfer :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b @@ -101,42 +129,52 @@ -- ** Journalizing --- | Historical SNA/simulation gross-profit transfer (Journal version). +-- | Legacy SNA/simulation gross-profit transfer (Journal version). -- This delegates to the legacy fixed-list rule and is not a JGAAP subtotal. +-- See the module header for the legacy API's preconditions. New code should +-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) grossProfitTransfer :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b grossProfitTransfer = EJ.map EAT.grossProfitTransfer --- | Historical SNA/simulation ordinary-profit transfer (Journal version). +-- | Legacy SNA/simulation ordinary-profit transfer (Journal version). -- The fixed list predates the JCCI chart and is not a JGAAP subtotal. +-- See the module header for the legacy API's preconditions. New code should +-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- >>> type Test = Journal String Double (HatBase (CountUnit, AccountTitles)) -- >>> x = 2279.0:@Not:<(Yen,Depreciation) .| "A" :: Test -- >>> y = 500475.0:@Not:<(Yen,InterestEarned) .| "B" :: Test -- >>> ExchangeAlgebra.Journal.Transfer.ordinaryProfitTransfer ( x .+ y) --- 2279.00:@Hat:<(Yen,OrdinaryProfit).|"A" .+ 500475.00:@Not:<(Yen,OrdinaryProfit).|"B" +-- (2279.00:@Hat:<(Yen,OrdinaryProfit) .| "A") .+ (500475.00:@Not:<(Yen,OrdinaryProfit) .| "B") ordinaryProfitTransfer :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b ordinaryProfitTransfer = EJ.map EAT.ordinaryProfitTransfer --- | Retained earnings transfer (Journal version). Transfer OrdinaryProfit to RetainedEarnings for each Note. +-- | Legacy retained earnings transfer (Journal version). Transfer OrdinaryProfit to RetainedEarnings for each Note. +-- See the module header for the legacy API's preconditions. New code should +-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) retainedEarningTransfer :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b retainedEarningTransfer = EJ.map EAT.retainedEarningTransfer --- | Apply the Algebra-level closing to every Note and then fold the Note axis +-- | Apply the legacy Algebra-level closing to every Note and then fold the Note axis -- onto the plank via the Journal's '(.-)'. The per-Note lift without folding is -- @EJ.map EAT.finalStockTransfer@. +-- See the module header for the legacy API's preconditions. New code should +-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) finalStockTransferAggregated ::(Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b finalStockTransferAggregated = (.-) . EJ.map finalStockTransferStep -- | Compatibility name for 'finalStockTransferAggregated'. --- Its behaviour is unchanged: it closes each Note and folds the Note axis onto +-- Its behavior is unchanged: it closes each Note and folds the Note axis onto -- the plank. +-- This is a legacy named transfer; see the module header for its preconditions. +-- New code should use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) finalStockTransfer ::(Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b diff --git a/src/ExchangeAlgebra/Journal/Transfer/Rule.hs b/src/ExchangeAlgebra/Journal/Transfer/Rule.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Journal/Transfer/Rule.hs @@ -0,0 +1,53 @@ +{- | +Module : ExchangeAlgebra.Journal.Transfer.Rule +Description : Note-preserving transfer entries and closing across notes. + +Use a qualified import to distinguish these functions from the Algebra API: + +> import qualified ExchangeAlgebra.Journal.Transfer.Rule as Transfer + +Definition 9 and laws L1-L5 are documented in +"ExchangeAlgebra.Algebra.Transfer.Rule". Transfer lifts that operation over +notes; closing reads the combined ledger and returns an unannotated algebra +through 'Either'. +-} +module ExchangeAlgebra.Journal.Transfer.Rule + ( transferEntries + , closingEntries + ) where + +import qualified Data.HashMap.Strict as Map +import ExchangeAlgebra.Algebra (Alg, HatVal, HatBaseClass, ExBaseClass) +import ExchangeAlgebra.Algebra.Transfer.Rule (TransferRules, TransferApplyError) +import qualified ExchangeAlgebra.Algebra.Transfer.Rule as Rule +import ExchangeAlgebra.Journal (Journal, Note, toMap, fromMap, toAlg) + +-- | Generate additional entries under the same notes as their sources. +-- Each note is processed in the traversal order of 'toMap'. The first failure +-- aborts the whole operation; no partial Journal is returned. This order is +-- an implementation traversal, not a chronological ordering of notes. +-- Input posting values must be valid and finite. No @bar@ is applied. +transferEntries :: (Note n, HatVal v, HatBaseClass b) + => TransferRules v b + -> Journal n v b + -> Either (TransferApplyError v b) (Journal n v b) +transferEntries rules journal = fromMap . Map.fromList + <$> traverse apply (Map.toList (toMap journal)) + where + apply (note, algebra) = do + entries <- Rule.transferEntries rules algebra + pure (note, entries) + +-- | Read net balances across all notes and return unannotated closing entries. +-- The input must include only postings through the closing date; 'toAlg' +-- does not select a period. Earlier periods must already have their closing +-- entries included. Attach the settlement note with @(.|)@ at the call site. +-- Source sequences are folded per base by the Algebra operation, without +-- a tolerance or implicit @bar@; small floating-point residues can remain. +-- Finite, non-negative inputs normally yield 'Right'; 'Left' occurs only +-- when a side's sum exceeds the value type's range. The Algebra operation +-- checks totals and differences and reports the first failing base in +-- ascending order, with Hat/Not normalized to Not. No partial result is returned. +closingEntries :: (Note n, HatVal v, ExBaseClass b) + => Journal n v b -> Either (TransferApplyError v b) (Alg v b) +closingEntries = Rule.closingEntries . toAlg diff --git a/src/ExchangeAlgebra/Render/Bookkeeping.hs b/src/ExchangeAlgebra/Render/Bookkeeping.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Render/Bookkeeping.hs @@ -0,0 +1,74 @@ +{- | + Module : ExchangeAlgebra.Render.Bookkeeping + Copyright : (c) Kaya Akagi. 2018-2026 + Maintainer : yakagika@icloud.com + + Released under the OWL license + + Bookkeeping documents rendered from an algebra or a journal: balance + sheet, profit and loss, journal, account ledgers, compound trial + balance, the eight-column worksheet and the post-closing trial balance. + Each document comes as a pure @…Rows@ layout and a @write…@ wrapper that + serializes the rows through 'ExchangeAlgebra.Render.Csv.writeCSV'. + + Every name is re-exported unchanged from "ExchangeAlgebra.Write"; nothing + is defined here. The row layouts are frozen by the + @test/fixtures/write-rows-0510@ goldens, so the shim is behavior- + identical to the original module by construction. Note that 'bsRows' and + 'plRows' are the legacy presentation (no per-title aggregation, credit- + balance assets dropped from the sheet); the grouped presentation lives in + "ExchangeAlgebra.Reporting.Presentation". + + >>> import ExchangeAlgebra.Algebra + >>> let x = 100 .@ Not :< Cash .+ 100 .@ Not :< Sales :: Alg Double (HatBase AccountTitles) + >>> balanceOf Cash x + (Debit,100.0) +-} + +module ExchangeAlgebra.Render.Bookkeeping + ( -- * Balance sheet and profit and loss + writeBS + , bsRows + , writePL + , plRows + -- * Journal and ledgers + , writeJournal + , journalRows + , writeAccountOf + , accountLedgerRows + , writeAccountOfJournal + , accountLedgerRowsJournal + -- * Trial balances and closing documents + , writeCompoundTrialBalance + , compoundTrialBalanceRows + , writeWorksheet + , worksheetRows + , writePostClosingTrialBalance + , postClosingTrialBalanceRows + -- * Helpers + , balanceOf + , tshow + , toSameLength + ) where + +import ExchangeAlgebra.Write + ( writeBS + , bsRows + , writePL + , plRows + , writeJournal + , journalRows + , writeAccountOf + , accountLedgerRows + , writeAccountOfJournal + , accountLedgerRowsJournal + , writeCompoundTrialBalance + , compoundTrialBalanceRows + , writeWorksheet + , worksheetRows + , writePostClosingTrialBalance + , postClosingTrialBalanceRows + , balanceOf + , tshow + , toSameLength + ) diff --git a/src/ExchangeAlgebra/Render/Csv.hs b/src/ExchangeAlgebra/Render/Csv.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Render/Csv.hs @@ -0,0 +1,25 @@ +{- | + Module : ExchangeAlgebra.Render.Csv + Copyright : (c) Kaya Akagi. 2018-2026 + Maintainer : yakagika@icloud.com + + Released under the OWL license + + CSV serialization of text tables: 'writeCSV' (every cell quoted) and + 'csvTranspose' (transpose with blank padding). Both names are + re-exported unchanged from "ExchangeAlgebra.Write"; this module only + separates the file format from the bookkeeping layouts + ("ExchangeAlgebra.Render.Bookkeeping") and the simulation dumps + ("ExchangeAlgebra.Render.Simulation"). + + >>> import qualified Data.Text as T + >>> csvTranspose [[T.pack "a", T.pack "b"], [T.pack "c"]] + [["a","c"],["b",""]] +-} + +module ExchangeAlgebra.Render.Csv + ( writeCSV + , csvTranspose + ) where + +import ExchangeAlgebra.Write (writeCSV, csvTranspose) diff --git a/src/ExchangeAlgebra/Render/Simulation.hs b/src/ExchangeAlgebra/Render/Simulation.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Render/Simulation.hs @@ -0,0 +1,92 @@ +{- | + Module : ExchangeAlgebra.Render.Simulation + Copyright : (c) Kaya Akagi. 2018-2026 + Maintainer : yakagika@icloud.com + + Released under the OWL license + + CSV and file dumps of simulation results. 'writeFuncResults' and + 'writeFuncResultsWithContext' stream function results as time-series CSV + without requiring Chart. 'writeTermIO' and 'writeIOMatrix' are re-exported + unchanged from "ExchangeAlgebra.Write". Spill-file restoration is not a + rendering concern and stays in "ExchangeAlgebra.Simulate.Spill". +-} + +module ExchangeAlgebra.Render.Simulation + ( Header + , writeFuncResults + , writeFuncResultsWithContext + , writeTermIO + , writeIOMatrix + ) where + +import qualified Control.Monad as CM +import Control.Monad.ST +import qualified Data.Text as T +import qualified Data.Text.IO as TIO +import System.IO (IOMode(WriteMode), withFile) + +import ExchangeAlgebra.Simulate (StateTime) +import ExchangeAlgebra.Write (writeTermIO, writeIOMatrix) + +type Header = T.Text + +-- | Build a context for each term, then evaluate multiple functions together and output to CSV. +-- By sharing each term's context, expensive preprocessing (e.g., termJournal, transfer) is reduced to once per term. +-- Uses streaming output, so memory usage does not depend on the number of terms. +-- +-- Complexity: O(T * (cost(buildCtx) + |funcs| * cost(f))) +writeFuncResultsWithContext + :: ( StateTime t + , Show x + , Num x + ) + => (a RealWorld -> t -> ST RealWorld c) + -> [(Header, c -> ST RealWorld x)] + -> (t,t) + -> a RealWorld + -> FilePath + -> IO () +writeFuncResultsWithContext buildCtx funcs (tStart,tEnd) wld path = do + withFile path WriteMode $ \h -> do + TIO.hPutStrLn h (toCsvRow (T.pack "Time" : map fst funcs)) + CM.forM_ [tStart .. tEnd] $ \t -> do + vals <- stToIO $ do + ctx <- buildCtx wld t + CM.forM funcs $ \(_, f) -> f ctx + let row = T.pack (show t) : map (T.pack . show) vals + TIO.hPutStrLn h (toCsvRow row) + +-- | Output the results of given functions as CSV time series data. +-- Internally uses streaming output via 'writeFuncResultsWithContext'. +-- +-- Complexity: O(T * |funcs| * cost(f)) +writeFuncResults + :: ( StateTime t + , Show x + , Num x + ) + => [(Header,(a RealWorld -> t -> ST RealWorld x))] + -> (t,t) + -> a RealWorld + -> FilePath + -> IO () +writeFuncResults funcs termRange wld path = + writeFuncResultsWithContext + (\_ t -> return t) + (map (\(header, f) -> (header, \t -> f wld t)) funcs) + termRange + wld + path + +{-# INLINE toCsvRow #-} +toCsvRow :: [T.Text] -> T.Text +toCsvRow = T.intercalate (T.pack ",") . map escapeCsv + +{-# INLINE escapeCsv #-} +escapeCsv :: T.Text -> T.Text +escapeCsv t + | T.any isSpecial t = T.concat [T.pack "\"", T.replace (T.pack "\"") (T.pack "\"\"") t, T.pack "\""] + | otherwise = t + where + isSpecial c = c == ',' || c == '"' || c == '\n' || c == '\r' diff --git a/src/ExchangeAlgebra/Reporting/Group.hs b/src/ExchangeAlgebra/Reporting/Group.hs --- a/src/ExchangeAlgebra/Reporting/Group.hs +++ b/src/ExchangeAlgebra/Reporting/Group.hs @@ -20,7 +20,7 @@ 'ExchangeAlgebra.Write.plRows') is its consumer. Placing it here rather than inside "ExchangeAlgebra.Reporting.Presentation" is forced by the type of the legacy writers: they are total, base-polymorphic functions -(@ExBaseClass b => Alg n b -> [[Text]]@), whereas @present@ is specialised to +(@ExBaseClass b => Alg n b -> [[Text]]@), whereas @present@ is specialized to @HatBase AccountTitles@, is gated by an opaque @ValidatedTrialBalance@, and answers in @Either@. Routing @bsRows@ through @present@ would therefore change it from a pure formatter into a partial, @@ -34,7 +34,7 @@ magnitude plus a direction flag. Stored and rendered magnitudes therefore stay in \(\mathbb{R}_0^+\), including for soft-invariant value types such as @MoneyDecimal@. A minus sign exists only in rendered text, never in a stored -t'RelativeAmount'. +value of t'RelativeAmount'. === Block invariant @@ -294,7 +294,7 @@ -- A block is /active/ when one of its own contra titles carries non-zero gross -- activity, or when a nested block is active: a group with nothing to deduct is -- not a group, and leaving it inactive is what keeps output identical to the --- pre-amendment behaviour for charts that contain no contra posting. Testing +-- pre-amendment behavior for charts that contain no contra posting. Testing -- gross activity rather than the net balance also keeps a fully offset contra -- title inside its group instead of leaking one side into the ordinary rows. -- diff --git a/src/ExchangeAlgebra/Simulate/Analysis.hs b/src/ExchangeAlgebra/Simulate/Analysis.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Simulate/Analysis.hs @@ -0,0 +1,25 @@ +{- | + Module : ExchangeAlgebra.Simulate.Analysis + Copyright : (c) Kaya Akagi. 2018-2026 + Maintainer : yakagika@icloud.com + + Released under the OWL license + + Ripple-effect analysis on input-coefficient matrices: the Leontief + inverse and the truncated ripple sum. Both names are re-exported + unchanged from "ExchangeAlgebra.Simulate"; this module only separates the + analysis utilities from the state-space engine + ("ExchangeAlgebra.Simulate.Engine"). + + >>> import Data.Array.IO (newListArray, getElems, IOArray) + >>> a <- newListArray ((1,1),(2,2)) [0,0,0,0] :: IO (IOArray (Int,Int) Double) + >>> leontiefInverse a >>= getElems + [1.0,0.0,0.0,1.0] +-} + +module ExchangeAlgebra.Simulate.Analysis + ( leontiefInverse + , rippleEffect + ) where + +import ExchangeAlgebra.Simulate (leontiefInverse, rippleEffect) diff --git a/src/ExchangeAlgebra/Simulate/Engine.hs b/src/ExchangeAlgebra/Simulate/Engine.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Simulate/Engine.hs @@ -0,0 +1,83 @@ +{- | + Module : ExchangeAlgebra.Simulate.Engine + Copyright : (c) Kaya Akagi. 2018-2026 + Maintainer : yakagika@icloud.com + + Released under the OWL license + + The state-space engine of "ExchangeAlgebra.Simulate" on its own: terms + ('StateTime'), the per-variable update protocol ('Updatable', + 'UpdatePattern', the @ST@ wrappers 'UpdatableSTRef' \/ 'UpdatableSTArray'), + events ('Event', 'eventAll'), the world type class 'StateSpace', and the + runners ('runSimulation', 'runScenarios' and their spill variants). + + Every name is re-exported unchanged from "ExchangeAlgebra.Simulate", with + the same export restrictions ('Updatable' exposes @unwrap@ and @Inner@, + 'StateSpace' exposes @event@ \/ @randomSeeds@ \/ @initT@ \/ @lastT@). The + spill configuration and readers ('ExchangeAlgebra.Simulate.Spill.SpillOptions' + and friends) are deliberately not re-exported here: import + "ExchangeAlgebra.Simulate.Spill" for them. The ripple-effect utilities live + in "ExchangeAlgebra.Simulate.Analysis" and the random helpers in + "ExchangeAlgebra.Simulate.Random". +-} + +module ExchangeAlgebra.Simulate.Engine + ( -- * Terms + StateTime + , initTerm + , lastTerm + , nextTerm + , prevTerm + -- * Per-variable update protocol + , UpdatePattern(..) + , Updatable(unwrap, Inner) + , initialize + , updatePattern + , copy + , modify + , update + , InitVariables + , UpdatableSTRef(..) + , UpdatableSTArray(..) + , modifyArray + -- * Events + , Event(..) + , eventAll + -- * World state + , StateSpace(event, randomSeeds, initT, lastT) + , initAll + , updateAll + -- * Runners + , runSimulation + , runSimulationWithSpill + , runScenarios + , runScenariosWithSpill + ) where + +import ExchangeAlgebra.Simulate + ( StateTime + , initTerm + , lastTerm + , nextTerm + , prevTerm + , UpdatePattern(..) + , Updatable(unwrap, Inner) + , initialize + , updatePattern + , copy + , modify + , update + , InitVariables + , UpdatableSTRef(..) + , UpdatableSTArray(..) + , modifyArray + , Event(..) + , eventAll + , StateSpace(event, randomSeeds, initT, lastT) + , initAll + , updateAll + , runSimulation + , runSimulationWithSpill + , runScenarios + , runScenariosWithSpill + ) diff --git a/src/ExchangeAlgebra/Simulate/Lite.hs b/src/ExchangeAlgebra/Simulate/Lite.hs --- a/src/ExchangeAlgebra/Simulate/Lite.hs +++ b/src/ExchangeAlgebra/Simulate/Lite.hs @@ -56,6 +56,9 @@ +--------------------------+----------------------------------+----------------------------------+ | read-only view | read each ref where needed | one 'gFreeze' = @w 'SnapT'@ | +--------------------------+----------------------------------+----------------------------------+ + | per-term observation | bespoke callback | 'runLiteFold' / | + | | | 'runLiteWithPolicyObs' | + +--------------------------+----------------------------------+----------------------------------+ | per-agent step | imperative @ST@ that may read | pure @w 'SnapT' -> ... -> | | | /and write/ shared refs | Journal@ (a /message/) | +--------------------------+----------------------------------+----------------------------------+ @@ -145,13 +148,15 @@ , mkSimSpec -- * Runner , runLite + , runLiteFold -- * Policy-driven runner , runLiteWithPolicy + , runLiteWithPolicyObs ) where import GHC.Generics import Data.Kind (Type) -import Control.Monad (forM_, when) +import Control.Monad (foldM, forM_, when) import Control.Monad.ST (ST, runST, RealWorld, stToIO) import Data.STRef (STRef, newSTRef, readSTRef, writeSTRef, modifySTRef') import Data.Hashable (hash) @@ -512,22 +517,46 @@ -> w InitT -> (w SnapT -> r) -> r -runLite spec wInit k = runST $ do +runLite spec wInit k = runLiteFold (\_ _ a -> a) () spec wInit (\_ w -> k w) + +-- | Fold a read-only observer over the terms in ascending order, once per +-- term. The observer runs at the end of the BSP superstep sweep, after all +-- stages have committed and before the term-boundary 'Field' rules fire. +-- It receives a frozen snapshot and cannot change the live ledger. +-- +-- Observation costs one additional 'gFreeze' per term, besides the per-stage +-- snapshots. The accumulator is lazy; observers may choose their own +-- strictness. The continuation receives the final accumulator first and the +-- final snapshot second, after the last term's 'Field' rules have fired. +-- An empty term range leaves the accumulator and initial world unchanged. +runLiteFold :: forall w t n v b acc r. + ( forall s. LiteWorld w s + , HatVal v, HatBaseClass b, Note n, Enum t, Ord t ) + => (t -> w SnapT -> acc -> acc) + -> acc + -> SimSpec w t n v b + -> w InitT + -> (acc -> w SnapT -> r) + -> r +runLiteFold observe initial spec wInit k = runST $ do wr <- gInitR wInit let (from0, to0) = specTerms spec terms = enumFromThenToInclusive from0 to0 stages = zip [0 ..] (specStages spec) - forM_ (zip [0 ..] terms) $ \(termIx, t) -> do + acc <- foldM (\a (termIx, t) -> do forM_ stages $ \(stageIx, st) -> do view <- gFreezeR wr let msgs = runStage spec view t termIx stageIx st delta = sigma msgs id :: Journal n v b modifySTRef' (specLedger spec wr) (\acc -> acc EA..+ delta) + snapshot <- gFreezeR wr + let next = observe t snapshot a -- term boundary: fire the Field rules exactly once per term, AFTER -- all stages of the term have committed (BSP semantics, design S3). gCommitR wInit wr + pure next) initial (zip [0 ..] terms) final <- gFreezeR wr - pure (k final) + pure (k acc final) where -- Pin the generic-traversal dictionaries at the @s@ chosen by 'runST'. gInitR :: forall s. LiteWorld w s => w InitT -> ST s (w (RefT s)) @@ -556,7 +585,7 @@ -- shared thunks, the RTS's duplicate-work suspension can re-enter its own -- blackhole and abort with a spurious @<>@ (observed intermittently at -- @-N4@; the thunk graph is acyclic — sequential evaluation never loops). --- Forcing one message first materialises the shared structure in a single +-- Forcing one message first materializes the shared structure in a single -- thread, so the sparks only evaluate agent-local work. Pure values: the -- result is unchanged (DET-2 asserts exact equality). runStage :: forall w t n v b. @@ -639,7 +668,50 @@ -> w InitT -> (w SnapT -> r) -> IO r -runLiteWithPolicy pol spec wInit k = do +runLiteWithPolicy = runLiteWithPolicyInternal Nothing + +-- | Run under a t'LedgerPolicy' with one IO observation per term, in term +-- order. At the end of the BSP superstep sweep, all stages have committed; +-- observation precedes the 'Field' rules, compaction, retention and spill. +-- The observer receives a read-only snapshot and cannot change the live ledger. +-- The snapshot includes the resident history as well as the current term; +-- select the current term when streaming each posting exactly once. +-- +-- Observation costs one additional 'gFreeze' per term, besides the per-stage +-- snapshots. 'runLiteWithPolicy' skips this additional freeze altogether. +-- The final continuation still receives the snapshot after all boundary work. +-- Observer exceptions propagate in 'IO'; an open spill handle is closed. +runLiteWithPolicyObs + :: forall w t n v b r. + ( forall s. LiteWorld w s + , HatVal v, HatBaseClass b + , HasTermAxis n, TermOf n ~ t + , StateTime t + , Binary.Binary t, Binary.Binary (Journal n v b) ) + => (t -> w SnapT -> IO ()) + -> LedgerPolicy + -> SimSpec w t n v b + -> w InitT + -> (w SnapT -> r) + -> IO r +runLiteWithPolicyObs observe = runLiteWithPolicyInternal (Just observe) + +-- | Shared policy loop. An absent observer avoids allocating a term-end +-- snapshot on the legacy path without relying on compiler optimization. +runLiteWithPolicyInternal + :: forall w t n v b r. + ( forall s. LiteWorld w s + , HatVal v, HatBaseClass b + , HasTermAxis n, TermOf n ~ t + , StateTime t + , Binary.Binary t, Binary.Binary (Journal n v b) ) + => Maybe (t -> w SnapT -> IO ()) + -> LedgerPolicy + -> SimSpec w t n v b + -> w InitT + -> (w SnapT -> r) + -> IO r +runLiteWithPolicyInternal observer pol spec wInit k = do let (from0, to0) = specTerms spec terms = zip [0 :: Int ..] (enumFromThenToInclusive from0 to0) stages = zip [0 :: Int ..] (specStages spec) @@ -650,7 +722,7 @@ -- term is written to disk at most once). 'Nothing' = nothing spilled yet. spilledRef <- newIORef (Nothing :: Maybe t) wr <- stToIO (gInitR wInit) - let -- Run one full term (all stages, then Field rules). Mirrors 'runLite'. + let -- Commit all stages before observation and the Field boundary rules. runTerm :: Int -> t -> ST RealWorld () runTerm termIx t = do forM_ stages $ \(stageIx, st) -> do @@ -658,7 +730,6 @@ let msgs = runStage spec view t termIx stageIx st delta = sigma msgs id :: Journal n v b modifySTRef' (specLedger spec wr) (\acc -> acc EA..+ delta) - gCommitR wInit wr -- Apply 'CompressClosedTerms' to entries strictly before term @t@. compactClosed :: t -> ST RealWorld () @@ -671,6 +742,12 @@ withMaybeSpillHandle (spillTo pol) $ \mh -> forM_ terms $ \(termIx, t) -> do stToIO (runTerm termIx t) + case observer of + Nothing -> pure () + Just observe -> do + snapshot <- stToIO (gFreezeR wr) + observe t snapshot + stToIO (gCommitR wInit wr) stToIO (compactClosed t) -- retention / spill at the term boundary case window of diff --git a/src/ExchangeAlgebra/Simulate/Network.hs b/src/ExchangeAlgebra/Simulate/Network.hs --- a/src/ExchangeAlgebra/Simulate/Network.hs +++ b/src/ExchangeAlgebra/Simulate/Network.hs @@ -16,14 +16,14 @@ A small, additive front-end that separates two concepts that the older examples conflated into a single dense @N×N@ coefficient matrix: - 1. the __trade network__ (t'TradeNetwork') — /who may trade with whom/, a + 1. the __trade network__, t'TradeNetwork' — /who may trade with whom/, a sparse directed relation; and - 2. the __input coefficients__ (t'InputCoefficients') — /the technology/, + 2. the __input coefficients__, t'InputCoefficients' — /the technology/, a sparse map of per-edge coefficients @a_{ij}@. In the dense-matrix style the support (non-zero cells) of the coefficient matrix /was/ the trade relation, so sparsity was an accident of the data - representation rather than a modelling choice. Splitting them lets a model + representation rather than a modeling choice. Splitting them lets a model pick its market structure (complete, @k@-regular, Erdős–Rényi, scale-free, sectoral) independently of the coefficients, and lets the summation @@ -538,7 +538,7 @@ -- | A stochastic block network: each node carries a sector label, and an -- ordered pair @(i, j)@ (@i /= j@) becomes an edge with probability --- @p (sector i, sector j)@. Deterministic in the given 'StdGen'. Generalises +-- @p (sector i, sector j)@. Deterministic in the given 'StdGen'. Generalizes -- 'erdosRenyi' (a single block) and lets intra-\/inter-sector densities differ. -- -- >>> let label n = if n <= 2 then 'A' else 'B' @@ -912,7 +912,7 @@ -- | Largest-remainder allocation with per-recipient caps. Continuous weighted -- water-filling finds the cap-saturation threshold in one sorted pass, then a --- largest-remainder step integerises the result. @O(N log N)@. +-- largest-remainder step integerizes the result. @O(N log N)@. apportionCapped :: Int -> [(Int, Int, Double)] -> Map Int Int apportionCapped requested rows | target <= 0 = M.fromList [ (key, 0) | (key, _, _) <- rows ] @@ -1147,8 +1147,8 @@ Left e -> Left e Right es -> either (Left . show) Right (networkFromTable es) --- | Read a coefficient CSV file into a @(t'TradeNetwork', t'InputCoefficients')@ --- pair. Combines parse and validation errors into the @Left@ string. +-- | Read a coefficient CSV file into a pair of a t'TradeNetwork' and +-- t'InputCoefficients'. Combines parse and validation errors into the @Left@ string. readCoefCsv :: FilePath -> IO (Either String (TradeNetwork Text, InputCoefficients Text Double)) readCoefCsv fp = do txt <- TIO.readFile fp diff --git a/src/ExchangeAlgebra/Simulate/Policy.hs b/src/ExchangeAlgebra/Simulate/Policy.hs --- a/src/ExchangeAlgebra/Simulate/Policy.hs +++ b/src/ExchangeAlgebra/Simulate/Policy.hs @@ -73,7 +73,7 @@ ('policySpillOptions', 'restoreLedger'). The actual term-boundary application of a policy in the BSP loop lives in "ExchangeAlgebra.Simulate.Lite" (@runLiteWithPolicy@), and the classic @runSimulationWithSpill@ can be driven - from a policy via 'policySpillOptions'. Nothing here changes the behaviour or + from a policy via 'policySpillOptions'. Nothing here changes the behavior or signatures of the existing spill API; it is a thin declarative front-end over it. @@ -120,7 +120,7 @@ -- | How much of the ledger's term history is kept resident in memory. -- -- 'RetainAll' is the full audit trail (the default, equivalent to the classic --- engine's behaviour). @'RetainRecent' w@ keeps only the most recent @w@ terms +-- engine's behavior). @'RetainRecent' w@ keeps only the most recent @w@ terms -- resident; older terms are evicted at the term boundary (and, if 'spillTo' is -- set, written to disk first — see t'LedgerPolicy'). data Retention = RetainAll | RetainRecent !Int @@ -156,7 +156,7 @@ } deriving (Eq, Show) -- | The default policy: keep everything, spill nowhere, never compress. This is --- exactly the classic full-audit behaviour, so a run under 'defaultLedgerPolicy' +-- exactly the classic full-audit behavior, so a run under 'defaultLedgerPolicy' -- is observationally equal to one with no policy at all. -- -- >>> defaultLedgerPolicy diff --git a/src/ExchangeAlgebra/Simulate/Random.hs b/src/ExchangeAlgebra/Simulate/Random.hs new file mode 100644 --- /dev/null +++ b/src/ExchangeAlgebra/Simulate/Random.hs @@ -0,0 +1,25 @@ +{- | + Module : ExchangeAlgebra.Simulate.Random + Copyright : (c) Kaya Akagi. 2018-2026 + Maintainer : yakagika@icloud.com + + Released under the OWL license + + Random-number helpers used by simulations: Box-Muller normal variates + ('normal', 'normal'') and generator advancement ('updateGen'). All three + are re-exported unchanged from "ExchangeAlgebra.Simulate"; this module + only separates them from the state-space engine + ("ExchangeAlgebra.Simulate.Engine"). + + >>> import System.Random (mkStdGen) + >>> fst (normal' (5, 0) (mkStdGen 1)) :: Double + 5.0 +-} + +module ExchangeAlgebra.Simulate.Random + ( normal + , normal' + , updateGen + ) where + +import ExchangeAlgebra.Simulate (normal, normal', updateGen) diff --git a/src/ExchangeAlgebra/Simulate/Visualize.hs b/src/ExchangeAlgebra/Simulate/Visualize.hs --- a/src/ExchangeAlgebra/Simulate/Visualize.hs +++ b/src/ExchangeAlgebra/Simulate/Visualize.hs @@ -37,8 +37,10 @@ ,writeFuncResultsWithContext) where import ExchangeAlgebra.Simulate -import qualified Data.Text as T -import qualified Data.Text.IO as TIO +import ExchangeAlgebra.Render.Simulation + ( Header + , writeFuncResults + , writeFuncResultsWithContext ) import qualified Data.List as L import Graphics.Rendering.Chart.Easy hiding ( (:<),(.~)) import Graphics.Rendering.Chart.Backend.Cairo @@ -49,7 +51,6 @@ import qualified Data.Vector.Unboxed.Mutable as VUM import Data.Array.ST import qualified Data.Set as Set -import System.IO (IOMode(WriteMode), withFile) type Title = String type FileName = String @@ -507,65 +508,3 @@ , _font_weight = FontWeightBold } - -type Header = T.Text - --- | Build a context for each term, then evaluate multiple functions together and output to CSV. --- By sharing each term's context, expensive preprocessing (e.g., termJournal, transfer) is reduced to once per term. --- Uses streaming output, so memory usage does not depend on the number of terms. --- --- Complexity: O(T * (cost(buildCtx) + |funcs| * cost(f))) -writeFuncResultsWithContext - :: ( StateTime t - , Show x - , Num x - ) - => (a RealWorld -> t -> ST RealWorld c) - -> [(Header, c -> ST RealWorld x)] - -> (t,t) - -> a RealWorld - -> FilePath - -> IO () -writeFuncResultsWithContext buildCtx funcs (tStart,tEnd) wld path = do - withFile path WriteMode $ \h -> do - TIO.hPutStrLn h (toCsvRow (T.pack "Time" : map fst funcs)) - CM.forM_ [tStart .. tEnd] $ \t -> do - vals <- stToIO $ do - ctx <- buildCtx wld t - CM.forM funcs $ \(_, f) -> f ctx - let row = T.pack (show t) : map (T.pack . show) vals - TIO.hPutStrLn h (toCsvRow row) - --- | Output the results of given functions as CSV time series data. --- Internally uses streaming output via 'writeFuncResultsWithContext'. --- --- Complexity: O(T * |funcs| * cost(f)) -writeFuncResults - :: ( StateTime t - , Show x - , Num x - ) - => [(Header,(a RealWorld -> t -> ST RealWorld x))] - -> (t,t) - -> a RealWorld - -> FilePath - -> IO () -writeFuncResults funcs termRange wld path = - writeFuncResultsWithContext - (\_ t -> return t) - (map (\(header, f) -> (header, \t -> f wld t)) funcs) - termRange - wld - path - -{-# INLINE toCsvRow #-} -toCsvRow :: [T.Text] -> T.Text -toCsvRow = T.intercalate (T.pack ",") . map escapeCsv - -{-# INLINE escapeCsv #-} -escapeCsv :: T.Text -> T.Text -escapeCsv t - | T.any isSpecial t = T.concat [T.pack "\"", T.replace (T.pack "\"") (T.pack "\"\"") t, T.pack "\""] - | otherwise = t - where - isSpecial c = c == ',' || c == '"' || c == '\n' || c == '\r' diff --git a/src/ExchangeAlgebra/TrialBalance/Validation.hs b/src/ExchangeAlgebra/TrialBalance/Validation.hs --- a/src/ExchangeAlgebra/TrialBalance/Validation.hs +++ b/src/ExchangeAlgebra/TrialBalance/Validation.hs @@ -13,7 +13,8 @@ Detection and acceptance are deliberately separate. 'trialBalanceFindings' always reports the facts it can observe; 'validateTrialBalance' applies a -t'TrialBalancePolicy' and hides the v'ValidatedTrialBalance' constructor. No +policy of type t'TrialBalancePolicy'. The module hides +the constructor v'ValidatedTrialBalance'. No finding performs a reclassification automatically. A caller must record and apply a transfer, then validate the resulting trial balance again. diff --git a/src/ExchangeAlgebra/Value.hs b/src/ExchangeAlgebra/Value.hs --- a/src/ExchangeAlgebra/Value.hs +++ b/src/ExchangeAlgebra/Value.hs @@ -8,7 +8,7 @@ Released under the OWL license - Exact, non-negative decimal value type (t'MoneyDecimal') for use as the @v@ + Exact, non-negative decimal value type t'MoneyDecimal' for use as the @v@ parameter of @Alg v b@ / @Journal n v b@. == Why this exists (DESIGN, 2026-06-06) @@ -44,10 +44,10 @@ The core algebra only adds/subtracts, which is exact for t'MoneyDecimal' and needs no rounding. Rounding is only needed by /multiplication and division/ (tax ratios, - proration, scalar product) at the point a monetary amount is /finalised/. Use + proration, scalar product) at the point a monetary amount is /finalized/. Use 'bankersRound': it rounds half-to-even (the unbiased financial default; also GHC's 'Prelude.round' and IEEE-754's default mode). A ceiling variant ('ceilingRound') is - provided for the previous @rounding = ceiling@ behaviour and for jurisdictions whose + provided for the previous @rounding = ceiling@ behavior and for jurisdictions whose rules differ. There is no single correct rule (e.g. Japanese consumption tax rounding varies by company), so the rounding function is explicit and swappable. -} @@ -107,7 +107,7 @@ showValue (MoneyDecimal x) = show x -- 'Binary'/'Hashable' are defined here (not orphan) because 'Data.Decimal' ships --- neither, and 'Alg'/t'Journal' serialisation and the binary spill path require +-- neither, and 'Alg'/t'Journal' serialization and the binary spill path require -- @Binary v@. Both go through the (places, mantissa) structure of t'Decimal'. instance Binary.Binary MoneyDecimal where {-# INLINE put #-} @@ -156,7 +156,7 @@ -- All instances are coerced from the existing bare-'Double' instances -- ('Nearly'/'HatVal' live in "ExchangeAlgebra.Algebra"; 'Binary'/'Hashable'/ -- 'NFData' come from the binary/hashable/deepseq packages), so t'MoneyDouble' - -- is a zero-cost wrapper with identical numeric behaviour and 2-decimal + -- is a zero-cost wrapper with identical numeric behavior and 2-decimal -- 'showValue' formatting. deriving newtype ( Eq, Ord, Show, Num, Fractional, Real, RealFrac , Nearly, HatVal, Hashable, NFData, Binary.Binary ) @@ -171,7 +171,7 @@ -- many transactions does not drift the total upward the way half-up does. This is -- 'Prelude.round' applied per 'Data.Decimal.roundTo''. -- --- Apply at the point a monetary amount is finalised after multiplication/division +-- Apply at the point a monetary amount is finalized after multiplication/division -- (tax, proration, scalar product). The core algebra (add/subtract) is exact and -- needs no rounding. bankersRound :: Word8 -> MoneyDecimal -> MoneyDecimal diff --git a/src/ExchangeAlgebra/Write.hs b/src/ExchangeAlgebra/Write.hs --- a/src/ExchangeAlgebra/Write.hs +++ b/src/ExchangeAlgebra/Write.hs @@ -44,6 +44,9 @@ , writeTermIO , writeIOMatrix -- * Spill / Restore + -- + -- | The canonical import location is "ExchangeAlgebra.Simulate.Spill". + -- This compatibility re-export is scheduled for removal in 0.6.0.0. , restoreJournalFromBinarySpill , restoreJournalFromBinarySpillChecked -- * Helpers @@ -116,7 +119,7 @@ magnitude = tshow (RG.raMagnitude amount) -- | Flatten presentation blocks into @(label, value)@ statement cells. --- Gross and deduction rows are labelled by their account title, subtotal and +-- Gross and deduction rows are labeled by their account title, subtotal and -- net rows by the group's label. -- -- Complexity: O(r) (r = number of rows in the given blocks) @@ -627,8 +630,8 @@ -- | Net a @(debit gross, credit gross)@ pair into a @(Side, magnitude)@ balance, -- reproducing 'diffRL' exactly. 'diffRL' compares @r = 'norm' . 'decR'@ (credit) -- against @l = 'norm' . 'decL'@ (debit) with the scale-aware tolerance, so the --- same comparison is applied here: near-equal sides report @(v'Side', 0)@, --- otherwise the larger side wins with the non-negative difference. +-- same comparison is applied here: near-equal sides report v'Side' with zero +-- magnitude, otherwise the larger side wins with the non-negative difference. -- -- Complexity: O(1). netGross :: (HatVal n) => (n, n) -> (Side, n) diff --git a/test/Algebra/ProjWildcardSpec.hs b/test/Algebra/ProjWildcardSpec.hs new file mode 100644 --- /dev/null +++ b/test/Algebra/ProjWildcardSpec.hs @@ -0,0 +1,201 @@ +{-# LANGUAGE ScopedTypeVariables #-} + +-- | The @proj@ family matches wildcards one way: only the query's wildcards +-- act as a pattern, and a wildcard stored in a ledger base is an ordinary +-- value. The result must not depend on the shape of the ledger (a single +-- element or a 'Liner'). +module Algebra.ProjWildcardSpec (runTests) where + +import Control.Monad (unless) +import qualified Data.List as List +import qualified Data.Map.Strict as Map +import System.Exit (exitFailure) +import Test.QuickCheck hiding (label) +import ExchangeAlgebra.Algebra hiding (map, filter) +import qualified ExchangeAlgebra.Algebra as Algebra + +-- | Account and unit coordinates; either axis may hold a ledger wildcard. +type TestBase = HatBase (AccountTitles, CountUnit) + +type TestAlg = Alg Double TestBase + +-- | Generated postings (ledger wildcards allowed) and a query set. Values are +-- small whole numbers, so every 'Double' sum below is exact. +data ProjCase = ProjCase [(Double, TestBase)] [TestBase] + deriving (Show) + +genTitle :: Gen AccountTitles +genTitle = frequency [(1, pure wildcard), (4, elements [Cash, Products, Sales])] + +genUnit :: Gen CountUnit +genUnit = frequency [(1, pure wildcard), (4, elements [Yen, Amount, Dollar])] + +genEntryBase :: Gen TestBase +genEntryBase = (:<) <$> elements [Hat, Not] <*> ((,) <$> genTitle <*> genUnit) + +genQueryBase :: Gen TestBase +genQueryBase = (:<) <$> elements [Hat, Not, HatNot] <*> ((,) <$> genTitle <*> genUnit) + +genProjCase :: Gen ProjCase +genProjCase = do + count <- chooseInt (0, 12) + entries <- vectorOf count ((,) <$> (fromIntegral <$> chooseInt (1, 1000)) <*> genEntryBase) + queryCount <- chooseInt (1, 4) + ProjCase entries <$> vectorOf queryCount genQueryBase + +-- | The same generator restricted to concrete ledger bases. +genConcreteCase :: Gen ProjCase +genConcreteCase = do + ProjCase entries queries <- genProjCase + pure (ProjCase (filter (not . haveWildcard . snd) entries) queries) + +-- | Reference predicate, written per axis and independent of the library's +-- 'ignoreWildcard': a query axis matches when it is a wildcard or equals the +-- entry axis. A ledger wildcard is matched only by a query wildcard. +oneWay :: TestBase -> TestBase -> Bool +oneWay (queryHat :< (queryTitle, queryUnit)) (entryHat :< (entryTitle, entryUnit)) = + axis queryHat entryHat && axis queryTitle entryTitle && axis queryUnit entryUnit + where + axis :: Element a => a -> a -> Bool + axis query entry = isWildcard query || query == entry + +-- | The old symmetric predicate, for the concrete-ledger regression. +symmetric :: TestBase -> TestBase -> Bool +symmetric = (.==) + +build :: [(Double, TestBase)] -> TestAlg +build entries = fromList [value :@ postingBase | (value, postingBase) <- entries] + +-- | Raw postings keyed by the rendered base. 'HatBase' orders wildcards as +-- equal to anything, so the base itself cannot be the key here. +observe :: TestAlg -> Map.Map String [Double] +observe = Map.map List.sort + . foldEntries (\result value postingBase -> + Map.insertWith (++) (show postingBase) [value] result) Map.empty + +selected :: (TestBase -> TestBase -> Bool) -> ProjCase -> [(Double, TestBase)] +selected match (ProjCase entries queries) = + [entry | entry@(_, postingBase) <- entries, any (`match` postingBase) queries] + +-- | Bar-netted norm of the selected entries, per base. +netNorm :: [(Double, TestBase)] -> Double +netNorm entries = sum (Map.elems (Map.map abs perBase)) + where + perBase = Map.fromListWith (+) + [ (show (base postingBase), if hat postingBase == Hat then negate value else value) + | (value, postingBase) <- entries ] + +propLedger :: ProjCase -> Bool +propLedger testCase@(ProjCase entries queries) = + observe (proj queries (build entries)) == observe (build (selected oneWay testCase)) + +propSingle :: ProjCase -> Bool +propSingle (ProjCase entries queries) = all agrees entries + where + agrees entry@(value, postingBase) = + observe (proj queries (value :@ postingBase)) + == observe (build (selected oneWay (ProjCase [entry] queries))) + +propNetNorm :: ProjCase -> Bool +propNetNorm testCase@(ProjCase entries queries) = + projNetNorm queries (build entries) == netNorm (selected oneWay testCase) + && all single entries + where + single entry@(value, postingBase) = + projNetNorm queries (value :@ postingBase) + == netNorm (selected oneWay (ProjCase [entry] queries)) + +propConcreteRegression :: ProjCase -> Bool +propConcreteRegression testCase = + selected oneWay testCase == selected symmetric testCase && propLedger testCase + +assertTest :: String -> Bool -> IO () +assertTest label success = do + unless success $ do + putStrLn ("[FAIL] " ++ label) + exitFailure + putStrLn ("[PASS] " ++ label) + +quickProperty :: Testable property => String -> property -> IO () +quickProperty label proposition = do + result <- quickCheckWithResult stdArgs { maxSuccess = 500, chatty = False } proposition + unless (isSuccess result) $ do + putStrLn ("[FAIL] " ++ label ++ ": " ++ output result) + exitFailure + putStrLn ("[PASS] " ++ label) + +-- | The reported table: cash carries no unit axis in the ledger. +testReportedTable :: IO () +testReportedTable = do + let cash = 10 :@ Not :< (Cash, wildcard) :: TestAlg + both = cash .+ 3 :@ Not :< (Products, Yen) + anyTitleYen = [Not :< (wildcard, Yen)] + cashYen = [Not :< (Cash, Yen)] + cashAny = [Not :< (Cash, wildcard)] + products = 3 :@ Not :< (Products, Yen) :: TestAlg + assertTest "proj: wildcard-title query skips ledger-wildcard unit (single)" + (Algebra.isZero (proj anyTitleYen cash)) + assertTest "proj: wildcard-title query skips ledger-wildcard unit (Liner)" + (observe (proj anyTitleYen both) == observe products) + assertTest "proj: concrete query does not match a ledger wildcard (single)" + (Algebra.isZero (proj cashYen cash)) + assertTest "proj: concrete query does not match a ledger wildcard (Liner)" + (Algebra.isZero (proj cashYen both)) + assertTest "proj: query wildcard picks up the ledger wildcard (single)" + (observe (proj cashAny cash) == observe cash) + assertTest "proj: query wildcard picks up the ledger wildcard (Liner)" + (observe (proj cashAny both) == observe cash) + assertTest "projNetNorm: single element and Liner agree on a ledger wildcard" + (projNetNorm cashYen cash == 0 && projNetNorm cashYen both == 0 + && projNetNorm cashAny cash == 10 && projNetNorm cashAny both == 10) + assertTest "proj: projecting a projection is stable" + (observe (proj cashYen (proj cashAny both)) == Map.empty) + +-- | 'projByAccountTitle' follows the same one-way rule on the title axis. +testProjByAccountTitle :: IO () +testProjByAccountTitle = do + let noTitle = 7 :@ Not :< wildcard :: Alg Double (HatBase AccountTitles) + cash = 10 :@ Not :< Cash + ledger = noTitle .+ cash + postings = List.sort . foldEntries (\result value postingBase -> + (show postingBase, value) : result) [] + assertTest "projByAccountTitle: concrete title skips a ledger wildcard (single)" + (Algebra.isZero (projByAccountTitle Cash noTitle)) + assertTest "projByAccountTitle: concrete title skips a ledger wildcard (Liner)" + (postings (projByAccountTitle Cash ledger) == postings cash) + assertTest "projByAccountTitle: wildcard title selects every entry" + (postings (projByAccountTitle wildcard ledger) == postings ledger) + +-- | 'Algebra.map' keeps a rewrite between a wildcard and a concrete coordinate +-- in both directions and in both ledger shapes. +testMapRewritesWildcardAxis :: IO () +testMapRewritesWildcardAxis = do + let cash = 10 :@ Not :< (Cash, wildcard) :: TestAlg + cashYen = 10 :@ Not :< (Cash, Yen) :: TestAlg + products = 3 :@ Not :< (Products, Amount) :: TestAlg + setCashUnit unit entry@(value :@ (h :< (title, _))) + | title == Cash = value :@ (h :< (title, unit)) + | otherwise = entry + setCashUnit _ entry = entry + assertTest "map: wildcard axis rewritten to a concrete value (single)" + (observe (Algebra.map (setCashUnit Yen) cash) == observe cashYen) + assertTest "map: wildcard axis rewritten to a concrete value (Liner)" + (observe (Algebra.map (setCashUnit Yen) (cash .+ products)) + == observe (cashYen .+ products)) + assertTest "map: concrete axis rewritten to the wildcard (Liner)" + (observe (Algebra.map (setCashUnit wildcard) (cashYen .+ products)) + == observe (cash .+ products)) + +runTests :: IO () +runTests = do + testReportedTable + testProjByAccountTitle + testMapRewritesWildcardAxis + quickProperty "proj: Liner result equals the one-way reference (ledger wildcards)" + (forAll genProjCase propLedger) + quickProperty "proj: single-element result equals the one-way reference" + (forAll genProjCase propSingle) + quickProperty "projNetNorm: equals the one-way reference for both shapes" + (forAll genProjCase propNetNorm) + quickProperty "proj: concrete ledgers keep the old symmetric result" + (forAll genConcreteCase propConcreteRegression) diff --git a/test/Golden/WriteRows.hs b/test/Golden/WriteRows.hs new file mode 100644 --- /dev/null +++ b/test/Golden/WriteRows.hs @@ -0,0 +1,436 @@ +{-# LANGUAGE OverloadedStrings #-} + +module Golden.WriteRows + ( writeRowsFixtureDir + , writeRowsFixtures + , renderRows + ) where + +import qualified Data.HashMap.Strict as HM +import qualified Data.List as L +import Data.Text (Text) +import qualified Data.Text as T +import Data.Time (Day, fromGregorian) + +import ExchangeAlgebra +import ExchangeAlgebra.Bookkeeping +import qualified ExchangeAlgebra.Journal as EJ +import ExchangeAlgebra.Write + ( accountLedgerRows + , accountLedgerRowsJournal + , bsRows + , compoundTrialBalanceRows + , journalRows + , plRows + , postClosingTrialBalanceRows + , worksheetRows + ) + +type MinBase = HatBase AccountTitles +type MinTransaction = Alg MoneyDecimal MinBase +type ADBase = HatBase (AccountTitles, Day) +type ADTransaction = Alg MoneyDecimal ADBase + +writeRowsFixtureDir :: FilePath +writeRowsFixtureDir = "test/fixtures/write-rows-0510" + +baselineCommit :: Text +baselineCommit = "250cbf15d9663f163f98f0ce3650f057de80170d" + +fixture :: Text -> [[Text]] -> Text +fixture description rows = + "# write-rows-0510 " <> description + <> "; schema 1; commit " <> baselineCommit <> "\n" + <> renderRows rows + +-- | Render rows as readable TSV, escaping cell content without using 'show'. +renderRows :: [[Text]] -> Text +renderRows = T.unlines . L.map (T.intercalate "\t" . L.map escapeCell) + where + escapeCell = T.replace "\n" "\\n" + . T.replace "\t" "\\t" + . T.replace "\\" "\\\\" + +writeRowsFixtures :: [(FilePath, Text)] +writeRowsFixtures = + [ ( "ebex6-compound-trial-balance.tsv" + , fixture "compoundTrialBalanceRows ex6AllEntries" + (compoundTrialBalanceRows ex6AllEntries) + ) + , ( "ebex7-compound-trial-balance.tsv" + , fixture "compoundTrialBalanceRows (foldr (.+) Zero (map snd ex7AllBalanced))" + (compoundTrialBalanceRows (foldr (.+) Zero (L.map snd ex7AllBalanced))) + ) + , ( "ebex8-compound-trial-balance.tsv" + , fixture "compoundTrialBalanceRows (foldr (.+) Zero (map snd ex8SimpleBalanced))" + (compoundTrialBalanceRows (foldr (.+) Zero (L.map snd ex8SimpleBalanced))) + ) + , ( "ebex8-journal.tsv" + , fixture "journalRows ex8CorrectionLedger ex8GetDay" + (journalRows ex8CorrectionLedger ex8GetDay) + ) + , ( "ebex8-account-ledger.tsv" + , fixture "accountLedgerRows [Cash, AccountsReceivable, Sales] ex8CorrectionLedger ex8GetDay" + (accountLedgerRows [Cash, AccountsReceivable, Sales] + ex8CorrectionLedger ex8GetDay) + ) + , ( "ebex8-account-ledger-journal.tsv" + , fixture "accountLedgerRowsJournal [Cash, AccountsReceivable, Sales] ex8Journal" + (accountLedgerRowsJournal [Cash, AccountsReceivable, Sales] ex8Journal) + ) + , ( "ebex9-worksheet.tsv" + , fixture "worksheetRows ex9PreAdjustment ex9Adjustments" + (worksheetRows ex9PreAdjustment ex9Adjustments) + ) + , ( "ebex9-post-closing-trial-balance.tsv" + , fixture "postClosingTrialBalanceRows ex9AfterClosing" + (postClosingTrialBalanceRows ex9AfterClosing) + ) + , ( "ebex9-bs.tsv" + , fixture "bsRows ex9AfterClosing" (bsRows ex9AfterClosing) + ) + , ( "ebex9-pl.tsv" + , fixture "plRows ex9PostAdjustment" (plRows ex9PostAdjustment) + ) + ] + +-- ebex6 第9-15章: 現金預金, 商品売買, 債権債務の全28仕訳 (元の順序を維持). +ex6OverShortOccur, ex6OverShortFound, ex6OverShortClose :: MinTransaction +ex6OverShortOccur = + 3000 .@ Not :< CashOverShort + .+ 3000 .@ Hat :< Cash +ex6OverShortFound = + 2000 .@ Not :< CommunicationExpenses + .+ 2000 .@ Hat :< CashOverShort +ex6OverShortClose = + 1000 .@ Not :< MiscellaneousLoss + .+ 1000 .@ Hat :< CashOverShort + +ex6PettyCashAdvance, ex6PettyCashReplenish, ex6Overdraft :: MinTransaction +ex6PettyCashAdvance = + 30000 .@ Not :< PettyCash + .+ 30000 .@ Hat :< CurrentDeposits +ex6PettyCashReplenish = + 8000 .@ Not :< BusinessTrip + .+ 5000 .@ Not :< CommunicationExpenses + .+ 13000 .@ Hat :< CurrentDeposits +ex6Overdraft = + 70000 .@ Not :< Purchases + .+ 40000 .@ Hat :< CurrentDeposits + .+ 30000 .@ Not :< BankOverdraft + +ex6Purchase, ex6PurchaseReturn, ex6Sale, ex6SalesReturn :: MinTransaction +ex6Purchase = + 120000 .@ Not :< Purchases + .+ 120000 .@ Not :< AccountsPayable +ex6PurchaseReturn = + 20000 .@ Hat :< AccountsPayable + .+ 20000 .@ Hat :< Purchases +ex6Sale = + 200000 .@ Not :< AccountsReceivable + .+ 200000 .@ Not :< Sales +ex6SalesReturn = + 30000 .@ Hat :< Sales + .+ 30000 .@ Hat :< AccountsReceivable + +ex6AdvancePaid, ex6AdvanceReceived :: MinTransaction +ex6AdvancePaid = + 15000 .@ Not :< AdvancesPaid + .+ 15000 .@ Hat :< Cash +ex6AdvanceReceived = + 25000 .@ Not :< Cash + .+ 25000 .@ Not :< AdvancesReceived + +ex6CreditSale, ex6CreditCollect :: MinTransaction +ex6CreditSale = + 96000 .@ Not :< CreditCardReceivable + .+ 4000 .@ Not :< PaymentFees + .+ 100000 .@ Not :< Sales +ex6CreditCollect = + 96000 .@ Not :< CurrentDeposits + .+ 96000 .@ Hat :< CreditCardReceivable + +ex6NotesReceivable, ex6NotesPayable, ex6ErReceivable :: MinTransaction +ex6NotesReceivable = + 80000 .@ Not :< NotesReceivable + .+ 80000 .@ Not :< Sales +ex6NotesPayable = + 60000 .@ Not :< Purchases + .+ 60000 .@ Not :< NotesPayable +ex6ErReceivable = + 50000 .@ Not :< ElectronicallyRecordedReceivable + .+ 50000 .@ Hat :< AccountsReceivable + +ex6ErObligation, ex6NotesLoanGiven, ex6NotesLoanTaken :: MinTransaction +ex6ErObligation = + 40000 .@ Hat :< AccountsPayable + .+ 40000 .@ Not :< ElectronicallyRecordedObligations +ex6NotesLoanGiven = + 150000 .@ Not :< NotesLoansReceivable + .+ 150000 .@ Hat :< Cash +ex6NotesLoanTaken = + 200000 .@ Not :< CurrentDeposits + .+ 200000 .@ Not :< NotesLoansPayable + +ex6PaymentOnBehalf, ex6DepositsReceived, ex6SuspensePayment :: MinTransaction +ex6PaymentOnBehalf = + 7000 .@ Not :< PaymentsOnBehalf + .+ 7000 .@ Hat :< Cash +ex6DepositsReceived = + 180000 .@ Not :< WageExpenditure + .+ 12000 .@ Not :< DepositsReceived + .+ 168000 .@ Hat :< Cash +ex6SuspensePayment = + 40000 .@ Not :< SuspensePayments + .+ 40000 .@ Hat :< Cash + +ex6SuspensePaymentSettle, ex6SuspenseReceipt :: MinTransaction +ex6SuspensePaymentSettle = + 35000 .@ Not :< BusinessTrip + .+ 5000 .@ Not :< Cash + .+ 40000 .@ Hat :< SuspensePayments +ex6SuspenseReceipt = + 60000 .@ Not :< CurrentDeposits + .+ 60000 .@ Not :< SuspenseReceipts + +ex6SuspenseReceiptSettle, ex6OtherReceivable, ex6OtherPayable :: MinTransaction +ex6SuspenseReceiptSettle = + 60000 .@ Hat :< SuspenseReceipts + .+ 60000 .@ Hat :< AccountsReceivable +ex6OtherReceivable = + 100000 .@ Not :< OtherReceivables + .+ 100000 .@ Hat :< Fixtures +ex6OtherPayable = + 90000 .@ Not :< Fixtures + .+ 90000 .@ Not :< OtherPayables + +ex6AllEntries :: MinTransaction +ex6AllEntries = + ex6OverShortOccur .+ ex6OverShortFound .+ ex6OverShortClose + .+ ex6PettyCashAdvance .+ ex6PettyCashReplenish .+ ex6Overdraft + .+ ex6Purchase .+ ex6PurchaseReturn .+ ex6Sale .+ ex6SalesReturn + .+ ex6AdvancePaid .+ ex6AdvanceReceived + .+ ex6CreditSale .+ ex6CreditCollect + .+ ex6NotesReceivable .+ ex6NotesPayable + .+ ex6ErReceivable .+ ex6ErObligation + .+ ex6NotesLoanGiven .+ ex6NotesLoanTaken + .+ ex6PaymentOnBehalf .+ ex6DepositsReceived + .+ ex6SuspensePayment .+ ex6SuspensePaymentSettle + .+ ex6SuspenseReceipt .+ ex6SuspenseReceiptSettle + .+ ex6OtherReceivable .+ ex6OtherPayable + +-- ebex7 第16-18章: 貸倒れ, 固定資産, 減価償却の仕訳. +ex7Mk :: MkBase MinBase +ex7Mk = (:<) + +ex7WriteOffWithinAllowance, ex7WriteOffShortfall :: MinTransaction +ex7WriteOffWithinAllowance = + 40000 .@ Hat :< AllowanceForDoubtfulAccounts + .+ 40000 .@ Hat :< AccountsReceivable +ex7WriteOffShortfall = + 50000 .@ Hat :< AllowanceForDoubtfulAccounts + .+ 20000 .@ Not :< BadDebtLoss + .+ 70000 .@ Hat :< AccountsReceivable + +ex7WriteOffCurrentPeriod, ex7Recovery :: MinTransaction +ex7WriteOffCurrentPeriod = + 10000 .@ Not :< BadDebtLoss + .+ 10000 .@ Hat :< AccountsReceivable +ex7Recovery = + 8000 .@ Not :< Cash + .+ 8000 .@ Not :< RecoveryOfBadDebts + +ex7AllowanceReplenish, ex7AllowanceReset :: MinTransaction +ex7AllowanceReplenish = allowanceReplenishmentEntry ex7Mk 30000 18000 +ex7AllowanceReset = allowanceResetEntries ex7Mk 30000 18000 + +ex7Acquire, ex7SellWithGain, ex7SellWithLoss :: MinTransaction +ex7Acquire = + 520000 .@ Not :< Fixtures + .+ 520000 .@ Hat :< CurrentDeposits +ex7SellWithGain = + 360000 .@ Hat :< AccumulatedDepreciation + .+ 300000 .@ Not :< Cash + .+ 600000 .@ Hat :< Fixtures + .+ 60000 .@ Not :< GainOnSalesOfFixedAssets +ex7SellWithLoss = + 360000 .@ Hat :< AccumulatedDepreciation + .+ 200000 .@ Not :< Cash + .+ 40000 .@ Not :< LossOnSalesOfFixedAssets + .+ 600000 .@ Hat :< Fixtures + +ex7AnnualDepreciation :: MoneyDecimal +ex7AnnualDepreciation = 60000 + +ex7Indirect, ex7Direct, ex7Monthly :: MinTransaction +ex7Indirect = depreciationIndirectEntry ex7Mk ex7AnnualDepreciation +ex7Direct = depreciationDirectEntry ex7Mk ex7AnnualDepreciation Building +ex7Monthly = depreciationIndirectEntry ex7Mk (72000 * 6 `divDec` 12) + where + divDec a b = a / fromIntegral b + +ex7AllBalanced :: [(String, MinTransaction)] +ex7AllBalanced = + [ ("ex16_writeOffWithinAllowance", ex7WriteOffWithinAllowance) + , ("ex16_writeOffShortfall", ex7WriteOffShortfall) + , ("ex16_writeOffCurrentPeriod", ex7WriteOffCurrentPeriod) + , ("ex16_recovery", ex7Recovery) + , ("ex16_allowanceReplenish", ex7AllowanceReplenish) + , ("ex16_allowanceReset", ex7AllowanceReset) + , ("ex17_acquire", ex7Acquire) + , ("ex17_sellWithGain", ex7SellWithGain) + , ("ex17_sellWithLoss", ex7SellWithLoss) + , ("ex18_indirect", ex7Indirect) + , ("ex18_direct", ex7Direct) + , ("ex18_monthly", ex7Monthly) + ] + +-- ebex8 第19-23章: 資本, 訂正仕訳, 経過勘定, 税の仕訳. +ex8Mk :: MkBase MinBase +ex8Mk = (:<) + +ex8GetDay :: ADBase -> Day +ex8GetDay (_ :< (_, day)) = day + +ex8D :: Integer -> Int -> Int -> Day +ex8D = fromGregorian + +ex8WrongEntry, ex8CancelEntry, ex8CorrectEntry :: ADTransaction +ex8WrongEntry = + 45000 .@ Not :< (Cash, ex8D 2024 3 10) + .+ 45000 .@ Not :< (Sales, ex8D 2024 3 10) +ex8CancelEntry = reversingEntry ex8WrongEntry +ex8CorrectEntry = + 45000 .@ Not :< (Cash, ex8D 2024 3 15) + .+ 45000 .@ Hat :< (AccountsReceivable, ex8D 2024 3 15) + +ex8CorrectionLedger :: ADTransaction +ex8CorrectionLedger = ex8WrongEntry .+ ex8CancelEntry .+ ex8CorrectEntry + +ex8IssueStock, ex8Dividend, ex8PayDividend :: MinTransaction +ex8IssueStock = + (200 * 5000) .@ Not :< CurrentDeposits + .+ (200 * 5000) .@ Not :< CapitalStock +ex8Dividend = + 330000 .@ Hat :< RetainedEarnings + .+ 300000 .@ Not :< UnpaidDividends + .+ 30000 .@ Not :< LegalRetainedEarnings +ex8PayDividend = + 300000 .@ Hat :< UnpaidDividends + .+ 300000 .@ Hat :< CurrentDeposits + +ex8Prepaid, ex8Unearned, ex8AccruedRev, ex8AccruedExp :: MinTransaction +ex8Prepaid = prepaidExpenseEntry ex8Mk 12000 RentExpense +ex8Unearned = unearnedRevenueEntry ex8Mk 9000 RentalIncome +ex8AccruedRev = accruedRevenueEntry ex8Mk 6000 InterestEarned +ex8AccruedExp = accruedExpenseEntry ex8Mk 7500 InterestExpense + +ex8Reversal, ex8ConsumptionTax, ex8CorpTaxInterim, ex8CorpTaxSettle :: MinTransaction +ex8Reversal = reversingEntry + (ex8Prepaid .+ ex8Unearned .+ ex8AccruedRev .+ ex8AccruedExp) +ex8ConsumptionTax = consumptionTaxSettlementEntry ex8Mk 20000 35000 +ex8CorpTaxInterim = corporateTaxInterimEntry ex8Mk 40000 +ex8CorpTaxSettle = corporateTaxSettlementEntries ex8Mk 90000 40000 + +ex8SimpleBalanced :: [(String, MinTransaction)] +ex8SimpleBalanced = + [ ("ex19_issueStock", ex8IssueStock) + , ("ex19_dividend", ex8Dividend) + , ("ex19_payDividend", ex8PayDividend) + , ("ex21_prepaid", ex8Prepaid) + , ("ex21_unearned", ex8Unearned) + , ("ex21_accruedRev", ex8AccruedRev) + , ("ex21_accruedExp", ex8AccruedExp) + , ("ex21_reversal", ex8Reversal) + , ("ex23_consumptionTax", ex8ConsumptionTax) + , ("ex23_corpTaxInterim", ex8CorpTaxInterim) + , ("ex23_corpTaxSettle", ex8CorpTaxSettle) + ] + +ex8Journal :: EJ.Journal String MoneyDecimal ADBase +ex8Journal = EJ.fromMap (HM.fromList + [ ("20-1 wrong entry", ex8WrongEntry) + , ("20-2 cancel entry", ex8CancelEntry) + , ("20-3 correct entry", ex8CorrectEntry) + ]) + +-- ebex9 第24-25章: 決算整理から財務諸表までの総合仕訳. +ex9Mk :: MkBase MinBase +ex9Mk = (:<) + +ex9Opening :: MinTransaction +ex9Opening = + 500000 .@ Not :< Cash + .+ 300000 .@ Not :< CurrentDeposits + .+ 200000 .@ Not :< AccountsReceivable + .+ 80000 .@ Not :< MerchandiseInventory + .+ 600000 .@ Not :< Fixtures + .+ 120000 .@ Not :< AccumulatedDepreciation + .+ 4000 .@ Not :< AllowanceForDoubtfulAccounts + .+ 150000 .@ Not :< AccountsPayable + .+ 200000 .@ Not :< LoansPayable + .+ 1000000 .@ Not :< CapitalStock + .+ 206000 .@ Not :< RetainedEarnings + +ex9T01, ex9T02, ex9T03, ex9T04, ex9T05 :: MinTransaction +ex9T01 = 400000 .@ Not :< Purchases .+ 400000 .@ Not :< AccountsPayable +ex9T02 = 900000 .@ Not :< AccountsReceivable .+ 900000 .@ Not :< Sales +ex9T03 = 500000 .@ Not :< Cash .+ 500000 .@ Hat :< AccountsReceivable +ex9T04 = 350000 .@ Hat :< AccountsPayable .+ 350000 .@ Hat :< CurrentDeposits +ex9T05 = 180000 .@ Not :< WageExpenditure .+ 180000 .@ Hat :< Cash + +ex9T06, ex9T07, ex9T08, ex9T09, ex9T10 :: MinTransaction +ex9T06 = 120000 .@ Not :< RentExpense .+ 120000 .@ Hat :< Cash +ex9T07 = 40000 .@ Not :< Cash .+ 40000 .@ Not :< ReceiptFee +ex9T08 = 15000 .@ Not :< CommunicationExpenses .+ 15000 .@ Hat :< Cash +ex9T09 = 25000 .@ Not :< BusinessTrip .+ 25000 .@ Hat :< Cash +ex9T10 = 6000 .@ Not :< InterestExpense .+ 6000 .@ Hat :< Cash + +ex9T11, ex9T12, ex9T13, ex9T14, ex9T15 :: MinTransaction +ex9T11 = 100000 .@ Not :< Fixtures .+ 100000 .@ Not :< OtherPayables +ex9T12 = + 3000 .@ Hat :< AllowanceForDoubtfulAccounts + .+ 3000 .@ Hat :< AccountsReceivable +ex9T13 = 100000 .@ Not :< Cash .+ 100000 .@ Hat :< CurrentDeposits +ex9T14 = 8000 .@ Not :< SuppliesExpenses .+ 8000 .@ Hat :< Cash +ex9T15 = 12000 .@ Not :< UtilitiesExpense .+ 12000 .@ Hat :< Cash + +ex9PeriodTransactions :: MinTransaction +ex9PeriodTransactions = + ex9T01 .+ ex9T02 .+ ex9T03 .+ ex9T04 .+ ex9T05 .+ ex9T06 + .+ ex9T07 .+ ex9T08 .+ ex9T09 .+ ex9T10 .+ ex9T11 .+ ex9T12 + .+ ex9T13 .+ ex9T14 .+ ex9T15 + +ex9PreAdjustment :: MinTransaction +ex9PreAdjustment = ex9Opening .+ ex9PeriodTransactions + +ex9AdjCOGS, ex9AdjDepreciation, ex9AdjAllowance, ex9AdjPrepaid :: MinTransaction +ex9AdjCOGS = cogsAdjustmentEntries ex9Mk 80000 110000 +ex9AdjDepreciation = depreciationIndirectEntry ex9Mk 70000 +ex9AdjAllowance = allowanceReplenishmentEntry ex9Mk 7000 1000 +ex9AdjPrepaid = prepaidExpenseEntry ex9Mk 30000 RentExpense + +ex9Adjustments :: MinTransaction +ex9Adjustments = ex9AdjCOGS .+ ex9AdjDepreciation .+ ex9AdjAllowance .+ ex9AdjPrepaid + +ex9PostAdjustment :: MinTransaction +ex9PostAdjustment = ex9PreAdjustment .+ ex9Adjustments + +ex9NominalLedger :: MinTransaction +ex9NominalLedger = ExchangeAlgebra.filter isNominal ex9PostAdjustment + where + isNominal x = let division = (whatDiv . _hatBase) x + in division == Cost || division == Revenue + +ex9IncomeSummary :: MinTransaction +ex9IncomeSummary = incomeSummaryAccount ex9NominalLedger + +ex9AfterClosing :: MinTransaction +ex9AfterClosing = realLedger .+ netIncomeTransfer + ( projByAccountTitle NetIncome ex9IncomeSummary + .+ projByAccountTitle NetLoss ex9IncomeSummary + ) + where + realLedger = ExchangeAlgebra.filter isReal ex9PostAdjustment + isReal x = let division = (whatDiv . _hatBase) x + in division == Assets || division == Liability || division == Equity diff --git a/test/Spec.hs b/test/Spec.hs --- a/test/Spec.hs +++ b/test/Spec.hs @@ -48,8 +48,10 @@ ( InitT, RefT, SnapT, HK , Field(..), carry, resetEach, updateEach , Stage, stage, stageFor, stageOf - , Par(..), SimSpec, mkSimSpec, runLite, runLiteWithPolicy ) + , Par(..), SimSpec, mkSimSpec, runLite, runLiteFold + , runLiteWithPolicy, runLiteWithPolicyObs ) import qualified ExchangeAlgebra.Simulate.Policy as Policy +import qualified ExchangeAlgebra.Render.Simulation as RenderSimulation import ExchangeAlgebra.Value (MoneyDouble) import qualified ExchangeAlgebra.Write as EW import ExchangeAlgebra.Write @@ -67,13 +69,18 @@ import qualified Data.Binary as Binary import qualified Data.Binary.Put as BinaryPut import qualified Data.ByteString.Lazy as BL +import qualified Data.ByteString.Lazy.Char8 as BL8 import qualified Data.Text as T import qualified Data.Text.IO as TIO +import Golden.WriteRows +import qualified Transfer.RuleSpec as TransferRuleSpec +import qualified Algebra.ProjWildcardSpec as ProjWildcardSpec import Numeric (showHex) import Control.Monad (forM_) import Control.Monad.ST import Data.Array.ST import Data.STRef +import Data.IORef (newIORef, readIORef, modifyIORef') import System.Exit (exitFailure) import System.IO (IOMode(WriteMode), withFile) import Data.Time (Day, TimeOfDay(..), fromGregorian) @@ -123,8 +130,8 @@ roundTripped = L.map (Binary.decode . Binary.encode) titles invalidTag = fromIntegral (fromEnum (maxBound :: AccountTitles) + 1) invalidBytes = BinaryPut.runPut (BinaryPut.putWord16be invalidTag) - assertEqual "AccountTitles Binary covers all 236 constructors" - 236 (L.length titles) + assertEqual "AccountTitles Binary covers all 241 constructors" + 241 (L.length titles) assertEqual "AccountTitles Binary Word16be roundtrip" titles roundTripped assertEqual "AccountTitles Binary rejects out-of-range Word16" @@ -132,6 +139,38 @@ Left _ -> True Right _ -> False) +testPracticalAndManufacturingAccountTitles :: IO () +testPracticalAndManufacturingAccountTitles = do + let titles = + [ EntertainmentExpenses + , MeetingExpenses + , NewspaperBooksExpenses + , RawMaterials + , GoodsInTransit + ] + divisions = + [ Cost + , Cost + , Cost + , Assets + , Assets + ] + assertEqual "new account titles Binary roundtrip" + titles (L.map (Binary.decode . Binary.encode) titles) + assertEqual "new account titles whichDivision" + divisions (L.map classifyAccountDivision titles) + assertEqual "new account titles parse Japanese names and material alias" + (L.map Right + [ EntertainmentExpenses + , MeetingExpenses + , NewspaperBooksExpenses + , RawMaterials + , GoodsInTransit + , RawMaterials + ]) + (L.map EC.parseAccountTitle (L.map T.pack + [ "交際費", "会議費", "新聞図書費", "原材料", "未着品", "材料" ])) + -- ================================================================ -- AccountTitles classification exhaustiveness (Phase A) -- ================================================================ @@ -396,6 +435,11 @@ , (ConsumptionTaxRefundReceivable, Assets, Debit, Current) , (PropertyTaxPayable, Liability, Credit, Current) , (DepositsReceivedFromOfficers, Liability, Credit, Current) + , (EntertainmentExpenses, Cost, Debit, Other) + , (MeetingExpenses, Cost, Debit, Other) + , (NewspaperBooksExpenses, Cost, Debit, Other) + , (RawMaterials, Assets, Debit, Current) + , (GoodsInTransit, Assets, Debit, Current) ] testAccountTitleClassification :: IO () @@ -493,7 +537,7 @@ (norm source - 3) (norm dropped) assertEqual "Algebra.mapMaybePosting drop preserves remaining order" (without droppedBase (EA.toList source)) (EA.toList dropped) - assertEqual "Algebra.mapMaybePosting normalises zero values away" + assertEqual "Algebra.mapMaybePosting normalizes zero values away" (without zeroedBase (EA.toList source)) (EA.toList zeroed) -- | Multi-pattern 'proj' uses __set__ semantics: a duplicated query selects the @@ -1046,7 +1090,7 @@ probe = 1 .@ Not :< title :: FinalStockProbe actual = show (EAT.finalStockTransfer probe) --- | The pre-vocabulary fixture is frozen. The only permitted behavioural +-- | The pre-vocabulary fixture is frozen. The only permitted behavioral -- changes are the concrete Cost/Revenue accounts that the former SNA-era -- title case split omitted. Aggregate NetIncome/NetLoss remain explicit -- registry overrides and therefore do not occur in this list. @@ -1194,12 +1238,17 @@ , not (o > maxPinned && o < fromEnum (maxBound :: AccountTitles)) ] assertEqual "vocab ordinal pin: new constructors sit between max pinned and wildcard" [] misplaced - assertEqual "vocab ordinal pin: Land 4a constructor ordinals and wildcard" - [232, 233, 234, 235] + assertEqual "vocab ordinal pin: appended constructor ordinals and wildcard" + [232, 233, 234, 235, 236, 237, 238, 239, 240] (L.map fromEnum [ ConsumptionTaxRefundReceivable , PropertyTaxPayable , DepositsReceivedFromOfficers + , EntertainmentExpenses + , MeetingExpenses + , NewspaperBooksExpenses + , RawMaterials + , GoodsInTransit , AccountTitle ]) -- concreteAccountTitles は wildcard 以外の全 constructor を被覆すること。 @@ -1851,6 +1900,63 @@ assertEqual "CSV writeCSV empty cell" "\"\",\"x\"" (lns !! 0) removeFile path +newtype FuncResultsWorld s = FuncResultsWorld (STRef s Int) + +testWriteFuncResultsCsv :: IO () +testWriteFuncResultsCsv = do + let directPath = "/tmp/exchangealgebra_write_func_results.csv" + contextPath = "/tmp/exchangealgebra_write_func_results_context.csv" + emptyPath = "/tmp/exchangealgebra_write_func_results_empty.csv" + headers = L.map T.pack ["plain", "a,b", "q\"x", "line\nbreak", "carriage\rreturn"] + directFuncs = + zip headers + [ \_ t -> pure (t * 10 + 1 :: Int) + , \_ t -> pure (t * 10 + 2 :: Int) + , \_ t -> pure (t * 10 + 3 :: Int) + , \_ t -> pure (t * 10 + 4 :: Int) + , \_ t -> pure (t * 10 + 5 :: Int) + ] + contextFuncs = + zip headers + [ \t -> pure (t * 10 + 1 :: Int) + , \t -> pure (t * 10 + 2 :: Int) + , \t -> pure (t * 10 + 3 :: Int) + , \t -> pure (t * 10 + 4 :: Int) + , \t -> pure (t * 10 + 5 :: Int) + ] + expected = BL8.pack + ( "Time,plain,\"a,b\",\"q\"\"x\",\"line\nbreak\",\"carriage\rreturn\"\n" + ++ "1,11,12,13,14,15\n" + ++ "2,21,22,23,24,25\n" + ) + expectedHeader = BL8.pack + "Time,plain,\"a,b\",\"q\"\"x\",\"line\nbreak\",\"carriage\rreturn\"\n" + removeOutput path = do + _ <- try (removeFile path) :: IO (Either SomeException ()) + pure () + + forM_ [directPath, contextPath, emptyPath] removeOutput + world@(FuncResultsWorld counter) <- stToIO (FuncResultsWorld <$> newSTRef 0) + RenderSimulation.writeFuncResults directFuncs (1 :: Int, 2) world directPath + RenderSimulation.writeFuncResultsWithContext + (\(FuncResultsWorld ref) t -> modifySTRef' ref (+ 1) >> pure t) + contextFuncs + (1 :: Int, 2) + world + contextPath + RenderSimulation.writeFuncResults directFuncs (2 :: Int, 1) world emptyPath + + directBytes <- BL.readFile directPath + contextBytes <- BL.readFile contextPath + emptyBytes <- BL.readFile emptyPath + buildCount <- stToIO (readSTRef counter) + assertEqual "writeFuncResults CSV bytes" expected directBytes + assertEqual "writeFuncResultsWithContext CSV bytes" expected contextBytes + assertEqual "writeFuncResults variants produce identical bytes" directBytes contextBytes + assertEqual "writeFuncResults empty range writes only the header" expectedHeader emptyBytes + assertEqual "writeFuncResultsWithContext builds one context per term" 2 buildCount + forM_ [directPath, contextPath, emptyPath] removeOutput + -- ================================================================ -- Legacy-generation writer output-pinning tests (design-review C7) -- @@ -2218,7 +2324,7 @@ testAssistAllAccountInfos :: IO () testAssistAllAccountInfos = do - assertEqual "Assist.allAccountInfos length" 235 (length Assist.allAccountInfos) + assertEqual "Assist.allAccountInfos length" 240 (length Assist.allAccountInfos) assertEqual "Assist.allAccountInfos follows concreteAccountTitles order" EC.concreteAccountTitles (L.map Assist.aiTitle Assist.allAccountInfos) forM_ Assist.allAccountInfos $ \info -> do @@ -2265,8 +2371,8 @@ StatementDivision _ -> False _ -> True ] - assertEqual "Land 1 metadata covers all 235 concrete titles" - 235 (L.length semantics) + assertEqual "Land 1 metadata covers all 240 concrete titles" + 240 (L.length semantics) assertEqual "Land 1 metadata rejects wildcard AccountTitle" Nothing (Registry.accountSemantics AccountTitle) assertEqual "Land 1 non-statement metadata is exactly the reviewed exception set" @@ -2402,8 +2508,8 @@ accountMetadataLand1Header (T.pack "LLM AccountInfo (title, roles, posting, divisionSemantics, homeSideSemantics, reportingEligibility, nameEn, nameJa, description)") <> T.unlines (L.map accountMetadataLand1InfoRow Assist.allAccountInfos) - assertEqual "Land 1 metadata fixture has 235 rows" - 235 (L.length (L.drop 1 (T.lines metadata))) + assertEqual "Land 1 metadata fixture has 240 rows" + 240 (L.length (L.drop 1 (T.lines metadata))) assertEqual "Land 1 metadata fixture" metadata expectedMetadata assertEqual "Land 1 LLM AccountInfo fixture" info expectedInfo assertEqual "Land 1 LLM suggestion fixture" @@ -2442,9 +2548,9 @@ (goldenEsc . Registry.asNameJa) (Registry.accountSpec title)) assertEqual ("Land 1 registry description unchanged: " ++ show title) - oldDesc (maybe T.empty + oldDesc (legacyDescriptionSpelling title (maybe T.empty (goldenEsc . Registry.asDescription) - (Registry.accountSpec title)) + (Registry.accountSpec title))) _ -> pure () _ -> do putStrLn ("[FAIL] missing Land 1 migration metadata: " ++ show title) @@ -2469,7 +2575,7 @@ [] (Assist.suggestAccounts (T.pack "zzzznomatch")) -- ================================================================ --- Land 1 registry: frozen pre-registry behaviour. +-- Land 1 registry: frozen pre-registry behavior. -- ================================================================ goldenCommit :: T.Text @@ -2690,8 +2796,16 @@ accountSemanticsInfoGolden :: T.Text accountSemanticsInfoGolden = accountSemanticsHeader (T.pack "AccountInfo (title, division, homeSide, nameEn, nameJa, description)") - <> T.unlines (L.map goldenInfoRow (L.take 232 Assist.allAccountInfos)) + <> T.unlines + [ legacyDescriptionSpelling (Assist.aiTitle info) (goldenInfoRow info) + | info <- L.take 232 Assist.allAccountInfos ] +-- The old baselines retain the pre-2026-09-23 en-US spelling for one description. +legacyDescriptionSpelling :: AccountTitles -> T.Text -> T.Text +legacyDescriptionSpelling EquityInEarningsOfInvestee = + T.replace (T.pack "Recognized") (T.pack "Recognised") +legacyDescriptionSpelling _ = id + accountSemanticsProjectionGolden :: T.Text accountSemanticsProjectionGolden = accountSemanticsHeader (T.pack "projection flags for Not then Hat (currentAssets, fixedAssets, deferredAssets, currentLiability, fixedLiability, capitalStock, contraAssets, contra)") @@ -2764,6 +2878,14 @@ ] changedTitles +testWriteRowsGolden :: IO () +testWriteRowsGolden = do + assertEqual "write-rows-0510 fixture count" + 10 (L.length writeRowsFixtures) + forM_ writeRowsFixtures $ \(name, expected) -> do + actualFile <- TIO.readFile (writeRowsFixtureDir ++ "/" ++ name) + assertEqual ("write-rows-0510 fixture " ++ name) actualFile expected + -- Land 2 (Definition 7 contra amendment) 以降: alias 解決だけが byte 一致 -- (parseAccountTitle は division 非依存)。semantics / info / suggest は -- 意図的差分を持つため, closed-diff test (testLand2*ClosedDiff) が引き継ぐ。 @@ -2887,8 +3009,8 @@ , any (`T.isInfixOf` label) forbidden || T.any (\c -> isAscii c && isAlpha c) label ] - assertEqual "Land 4a asLabelJa covers all 235 concrete titles" - 235 (L.length labels) + assertEqual "Land 4a asLabelJa covers all 240 concrete titles" + 240 (L.length labels) assertEqual "Land 4a asLabelJa contains only cleaned Japanese account names" ([] :: [(AccountTitles, T.Text)]) invalid @@ -3043,7 +3165,8 @@ assertEqual ("land2 info new desc literal: " ++ show t) (land2ExpectedDesc t) (newF L.!! 5) | otherwise = - assertEqual ("land2 info invariant: " ++ show t) oldLine newLine + assertEqual ("land2 info invariant: " ++ show t) + oldLine (legacyDescriptionSpelling t newLine) -- suggest の閉じた差分: 変化した (追加/削除/変更) query は全て, 当該 2 科目の -- 旧/新 desc に対する token match rank の変化で説明できる。 @@ -3062,6 +3185,14 @@ , let fs = T.splitOn (T.pack "\t") line , fs L.!! 0 == T.pack (show t) ] + -- The 2026-09-23 spelling change is in the registry description used + -- by goldenSuggestions, while Assist.aiDesc has a newer description. + newFieldsOf EquityInEarningsOfInvestee = + case Registry.accountSpec EquityInEarningsOfInvestee of + Just spec -> [ T.pack "EquityInEarningsOfInvestee" + , Registry.asNameEn spec, Registry.asNameJa spec + , Registry.asDescription spec ] + Nothing -> [] newFieldsOf t = case Assist.describeAccount t of Just i -> [ T.pack (show t), Assist.aiNameEn i, Assist.aiNameJa i, Assist.aiDesc i ] Nothing -> [] @@ -3074,12 +3205,15 @@ descTokensOf fields = case fields of [_, _, _, desc] -> T.words desc _ -> [] + -- Include the 2026-09-23 en-US description spelling change. + changedDescriptions = EquityInEarningsOfInvestee : land2Contra tokenMembershipChange q = L.or [ (q `L.elem` descTokensOf (oldFieldsOf t)) /= (q `L.elem` descTokensOf (newFieldsOf t)) - | t <- land2Contra ] + | t <- changedDescriptions ] affected q = tokenMembershipChange q || L.or - [ rank (oldFieldsOf t) q /= rank (newFieldsOf t) q | t <- land2Contra ] + [ rank (oldFieldsOf t) q /= rank (newFieldsOf t) q + | t <- changedDescriptions ] diffQueries = L.nub ( [ q | (q, old) <- M.toList oldMap, maybe True (/= old) (M.lookup q newMap) ] ++ [ q | q <- M.keys newMap, not (M.member q oldMap) ] ) @@ -4694,7 +4828,7 @@ (T.pack "Adjusted EBITDA") TB.NoBalance] (RP._statementSubtotals (case RP.present labelledContext emptyValidated of Right statements -> statements - Left issues -> error ("labelled custom metric rejected: " ++ show issues))) + Left issues -> error ("labeled custom metric rejected: " ++ show issues))) let duplicateLabelContext = labelledContext { RP._customMetricLabels = RP._customMetricLabels labelledContext ++ RP._customMetricLabels labelledContext @@ -4812,7 +4946,7 @@ | context <- contexts , capability <- capabilities ] - assertEqual "posting gate: all 235 titles follow the closed matrix" + assertEqual "posting gate: all 240 titles follow the closed matrix" [ (context, title, ECC.postingAllowedIn context capability) | context <- contexts , title <- Registry.concreteAccountTitles @@ -4956,7 +5090,7 @@ (ECC.PostingNotAllowed 0 NetIncome EngineGeneratedOnly ECC.OrdinaryJournal NE.:| []) NE.:| []) -> True _ -> False) - assertEqual "posting gate: certification honours closing context" + assertEqual "posting gate: certification honors closing context" True (case ECC.certifyJournalTextIn ECC.ClosingProcess [ (10 :: Int, @@ -4966,7 +5100,7 @@ ] of ECC.FullyResolved _ -> True _ -> False) - assertEqual "posting gate: certification honours engine context" + assertEqual "posting gate: certification honors engine context" True (case ECC.certifyJournalTextIn ECC.EngineComputation [ (12 :: Int, @@ -5274,6 +5408,38 @@ quickProp "P2c bar: idempotence holds under raw Eq" $ forAll genAlgN $ \x -> bar (bar x) == bar x + -- extendBy (0.5.1.0 A1): the free extension in the redundant layer. + let dup :: MoneyDecimal -> HatBase CountUnit -> NNAlg + dup v b = (v .@ b) .+ (v .@ b) + relabel :: (CountUnit -> CountUnit) -> MoneyDecimal -> HatBase CountUnit -> NNAlg + relabel f v b = v .@ EA.merge (EA.hat b) (f (EA.base b)) + quickProp "P2c extendBy: (.+) homomorphism holds through per-base multisets" $ + forAll genAlgN $ \x -> forAll genAlgN $ \y -> + observe (EA.extendBy dup (x .+ y) :: NNAlg) + == observe ((EA.extendBy dup x .+ EA.extendBy dup y) :: NNAlg) + quickProp "P2c extendBy: (:@) is the unit through per-base multisets" $ + forAll genAlgN $ \x -> observe (EA.extendBy (:@) x :: NNAlg) == observe x + quickProp "P2c extendBy: mapBasePart is the relabelling special case" $ + forAll genAlgN $ \x -> + observe (EA.mapBasePart (const Amount) x :: NNAlg) + == observe (EA.extendBy (relabel (const Amount)) x :: NNAlg) + quickProp "P2c extendBy: norm is the sum of the substituted norms" $ + forAll genAlgN $ \x -> norm (EA.extendBy dup x :: NNAlg) == 2 * norm x + quickProp "P2c extendBy: substituting Zero everywhere yields Zero" $ + forAll genAlgN $ \x -> EA.isZero (EA.extendBy (\_ _ -> EA.Zero) x :: NNAlg) + + -- Raw counterexample for the unit law: a one-key Liner left by bar is + -- rebuilt as a singleton (:@), which Eq distinguishes although ℘ agrees. + let unitSource = (1 .@ (Not :< Yen)) + .+ (1 .@ (Hat :< Yen)) + .+ (2 .@ (Not :< Dollar)) :: NNAlg + unitOneKey = bar unitSource + unitRebuilt = EA.extendBy (:@) unitOneKey :: NNAlg + assertEqual "P2c extendBy: unit counterexample has equal multisets" + (observe unitOneKey) (observe unitRebuilt) + assertEqual "P2c extendBy: unit fails under raw Eq for one-key Liner" + False (unitRebuilt == unitOneKey) + -- ================================================================ -- Journal-algebra axiom properties (Phase 1.5) -- ================================================================ @@ -5832,6 +5998,116 @@ w0 = RuleW { rwLedger = carry mempty, rwPrice = updateEach 10 (* 2) } in realToFrac (runLite spec2 w0 (norm . rwLedger))) +-- | T1: both observers visit each term once, including shifted and empty +-- ranges. Reuse the exact-decimal policy fixture without changing its stages. +testLiteObserverTerms :: IO () +testLiteObserverTerms = + forM_ [(1, 5), (3, 6), (4, 4), (4, 3)] $ \range@(lo, hi) -> do + let spec = polSpec { Lite.specTerms = range } + terms = runLiteFold (\t _ acc -> t : acc) [] spec polW0 + (\acc _ -> reverse acc) + assertEqual "Lite fold observer: term order and count" [lo .. hi] terms + seen <- newIORef [] + _ <- runLiteWithPolicyObs (\t _ -> modifyIORef' seen (t :)) + Policy.defaultLedgerPolicy spec polW0 (toMap . pwLedger) + observed <- reverse <$> readIORef seen + assertEqual "Lite IO observer: term order and count" [lo .. hi] observed + +-- | T2: reuse MiniW's two stages with a changing price. Each saved snapshot +-- includes both current commits, no future posting and the pre-boundary price. +testLiteObserverBoundary :: IO () +testLiteObserverBoundary = do + let w0 = MiniW { mwLedger = carry mempty + , mwPrice = updateEach 10 (* 2) + , mwTax = carry 0.1 } + snapshots = runLiteFold (\t w acc -> (t, w) : acc) [] miniSpec w0 + (\acc _ -> reverse acc) + check :: (Int, MiniW SnapT) -> IO () + check (t, w) = do + let ledger = toMap (mwLedger w) + price = 10 * (2 ^ (t - 1)) :: MoneyDouble + keys = L.sort [(tag, u) | u <- [1 .. t], tag <- ["buy", "tax"]] + assertEqual "Lite observer: all committed notes, no future notes" + keys (L.sort (HM.keys ledger)) + assertEqual "Lite observer: price before Field update" price (mwPrice w) + assertEqual "Lite observer: carried tax" 0.1 (mwTax w) + assertNear "Lite observer: current buy stage committed" + (realToFrac (30 * price)) + (maybe 0 (realToFrac . norm) (HM.lookup ("buy", t) ledger)) + assertNear "Lite observer: current final stage committed" + (realToFrac (2 * price * realToFrac (mwTax w))) + (maybe 0 (realToFrac . norm) (HM.lookup ("tax", t) ledger)) + forM_ snapshots check + seen <- newIORef [] + finalPrice <- runLiteWithPolicyObs + (\t w -> modifyIORef' seen ((t, w) :)) + Policy.defaultLedgerPolicy miniSpec w0 mwPrice + ioSnapshots <- reverse <$> readIORef seen + assertEqual "Lite IO observer: all boundaries saved" [1, 2, 3] (L.map fst ioSnapshots) + forM_ ioSnapshots check + assertEqual "Lite continuation: final Field update has fired" 80 finalPrice + +-- | T3: final snapshots agree for all MiniW fields, and exact policy ledgers +-- agree under FullAudit and retention with separate spill files for each run. +testLiteObserverEquivalence :: IO () +testLiteObserverEquivalence = do + let w0 = MiniW { mwLedger = carry mempty + , mwPrice = updateEach 10 (* 2) + , mwTax = carry 0.1 } + project w = (toMap (mwLedger w), mwPrice w, mwTax w) + legacy = runLite miniSpec w0 id + folded = runLiteFold (\_ _ a -> a) () miniSpec w0 (\_ w -> w) + assertEqual "Lite fold: unchanged final snapshot" (project legacy) (project folded) + full <- runLiteWithPolicy Policy.defaultLedgerPolicy miniSpec w0 project + observed <- runLiteWithPolicyObs (\_ _ -> pure ()) + Policy.defaultLedgerPolicy miniSpec w0 project + assertEqual "Lite IO observer: unchanged full world" full observed + forM_ [Policy.RetainAll, Policy.RetainRecent 2] $ \retention -> + withTempSpill "observer_legacy" $ \oldPath -> + withTempSpill "observer_new" $ \newPath -> do + let policy path = Policy.defaultLedgerPolicy + { Policy.retain = retention + , Policy.spillTo = Just path } + old <- runLiteWithPolicy (policy oldPath) polSpec polW0 pwLedger + new <- runLiteWithPolicyObs (\_ _ -> pure ()) + (policy newPath) polSpec polW0 pwLedger + assertEqual "Lite IO observer: unchanged final policy ledger" + (toMap old) (toMap new) + oldRestored <- Policy.restoreLedger oldPath old :: IO LedgerM + newRestored <- Policy.restoreLedger newPath new :: IO LedgerM + assertEqual "Lite IO observer: unchanged spill contents" + (toMap oldRestored) (toMap newRestored) + +-- | T4: retained snapshots overlap, so compare their concatenated entries as +-- a set. Also stream only each current term and independently restore the spill. +-- Reuse PolW, polSpec and the temporary-spill helper from the policy tests. +testLiteObserverStreamingSpill :: IO () +testLiteObserverStreamingSpill = do + full <- runLiteWithPolicy Policy.defaultLedgerPolicy polSpec polW0 pwLedger + forM_ [0, 2] $ \window -> withTempSpill "observer_stream" $ \path -> do + let policy = Policy.defaultLedgerPolicy + { Policy.retain = Policy.RetainRecent window + , Policy.spillTo = Just path } + seen <- newIORef [] + resident <- runLiteWithPolicyObs + (\t w -> modifyIORef' seen ((t, pwLedger w) :)) + policy polSpec polW0 pwLedger + snapshots <- reverse <$> readIORef seen + let entries = L.nub (concatMap (HM.toList . toMap . snd) snapshots) + expected = HM.toList (toMap full) + streamed = sigma snapshots $ \(t, ledger) -> + EJ.filterWithNote (\(_, u) _ -> u == t) ledger + assertEqual "Lite streaming: observer term order" [1 .. 5] (L.map fst snapshots) + assertEqual "Lite streaming: snapshot entry set equals FullAudit" + True (length entries == length expected && all (`elem` entries) expected) + assertEqual "Lite streaming: current-term output equals FullAudit exactly" + (toMap full) (toMap streamed) + assertEqual "Lite streaming: final resident window" + [6 - window .. 5] (L.sort (L.map snd (HM.keys (toMap resident)))) + restored <- Policy.restoreLedger path resident :: IO LedgerM + assertEqual "Lite streaming: spill plus resident ledger is lossless" + (toMap full) (toMap restored) + -- ================================================================ -- Simulate.Policy tests (Phase 4, feat/ledger-policy) -- @@ -6295,7 +6571,7 @@ data MktTag = MktPlank | MktTrade | MktProduction | MktReport | MktClosing | MktCarryover deriving (Show, Eq, Ord, Enum, Bounded, Generic) instance Hashable MktTag --- needed so the spill / runLiteWithPolicy window-transparency test can serialise +-- needed so the spill / runLiteWithPolicy window-transparency test can serialize -- a @Journal MktNote v b@ (derived structurally from Generic). instance Binary.Binary MktTag instance Note MktTag where @@ -6440,7 +6716,7 @@ -- (a) simple ≡ tuned, exactly, under MoneyDecimal (N=30, T=5). -- the redundant-algebra-correct "same result": net each note's Alg per base --- ('bar' drops the cancelled part and any zero-padding), keeping the Hat/Not +-- ('bar' drops the canceled part and any zero-padding), keeping the Hat/Not -- side. simple and tuned differ ONLY in seq redundancy (simple keeps the -- per-edge posting sequence; tuned pre-sums per base), so they are equal exactly -- after netting. (norm additivity already holds; this is the stronger per-base @@ -6689,7 +6965,10 @@ main :: IO () main = do + TransferRuleSpec.runTests + ProjWildcardSpec.runTests testAccountTitlesBinary + testPracticalAndManufacturingAccountTitles testAccountTitleClassification testReplaceNotesMatchesInsert testMapPosting @@ -6742,6 +7021,7 @@ testCsvWriteCSV testCsvWriteCSVWithQuotes testCsvWriteCSVEmpty + testWriteFuncResultsCsv testWriteBSPinned testWritePLPinned testWriteJournalPinned @@ -6754,6 +7034,10 @@ testLiteGateEquivalence testLiteFieldRules testLiteBoundaryOncePerTerm + testLiteObserverTerms + testLiteObserverBoundary + testLiteObserverEquivalence + testLiteObserverStreamingSpill testPolicyEquivalence testPolicyWindowRoundTrip testPolicyCompressClosed @@ -6790,6 +7074,7 @@ testAssistSuggestAccounts testPostVocabGolden testAccountSemanticsPrechangeGolden + testWriteRowsGolden testRegistryGolden testJcciAccountNameCoverage testAccountLabelsLand4a diff --git a/test/Surface/Accounting.hs b/test/Surface/Accounting.hs new file mode 100644 --- /dev/null +++ b/test/Surface/Accounting.hs @@ -0,0 +1,601 @@ +-- | Compile-time lock for the public names exported by +-- "ExchangeAlgebra.Accounting". +module Surface.Accounting + ( AccountTitles + ( Cash + , Deposits + , CurrentDeposits + , Securities + , InvestmentSecurities + , InvestmentInAssociate + , LongTermNationalBonds + , ShortTermNationalBonds + , Products + , Machinery + , Building + , Vehicle + , StockInvestment + , EquipmentInvestment + , LongTermLoansReceivable + , AccountsReceivable + , ShortTermLoansReceivable + , ReserveDepositReceivable + , Gold + , GovernmentService + , CapitalStock + , RetainedEarnings + , LongTermLoansPayable + , ShortTermLoansPayable + , LoansPayable + , ReserveForDepreciation + , DepositPayable + , LongTermNationalBondsPayable + , ShortTermNationalBondsPayable + , ReserveDepositPayable + , CentralBankNotePayable + , Depreciation + , AmortizationExpense + , SalesCost + , BusinessTrip + , Commutation + , UtilitiesExpense + , RentExpense + , AdvertisingExpense + , DeliveryExpenses + , SuppliesExpenses + , MiscellaneousExpenses + , WageExpenditure + , InterestExpense + , TaxesExpense + , ConsumptionExpenditure + , SubsidyExpense + , CentralBankPaymentExpense + , Purchases + , NetIncome + , ValueAdded + , SubsidyIncome + , NationalBondInterestEarned + , DepositInterestEarned + , GrossProfit + , OrdinaryProfit + , InterestEarned + , ReceiptFee + , RentalIncome + , WageEarned + , TaxesRevenue + , CentralBankPaymentIncome + , Sales + , EquityInEarningsOfInvestee + , NetLoss + , PettyCash + , NotesReceivable + , ElectronicallyRecordedReceivable + , CreditCardReceivable + , NotesLoansReceivable + , MerchandiseInventory + , AdvancesPaid + , PrepaidExpenses + , AccruedRevenue + , OtherReceivables + , PaymentsOnBehalf + , SuspensePayments + , ConsumptionTaxPaid + , PrepaidCorporateIncomeTaxes + , Land + , Fixtures + , Patent + , Trademark + , Software + , CashOverShort + , AccountsPayable + , NotesPayable + , ElectronicallyRecordedObligations + , NotesLoansPayable + , BankOverdraft + , AdvancesReceived + , UnearnedRevenue + , AccruedExpenses + , OtherPayables + , DepositsReceived + , SuspenseReceipts + , ConsumptionTaxReceived + , AccruedConsumptionTax + , AccruedCorporateIncomeTaxes + , UnpaidDividends + , AllowanceForDoubtfulAccounts + , AccumulatedDepreciation + , LegalRetainedEarnings + , CumulativeTranslationAdjustment + , ProvisionForDoubtfulAccounts + , BadDebtLoss + , LossOnSalesOfFixedAssets + , LossOnSalesOfNotesReceivable + , PaymentFees + , MiscellaneousLoss + , CorporateIncomeTaxes + , CommunicationExpenses + , GainOnSalesOfFixedAssets + , RecoveryOfBadDebts + , MiscellaneousIncome + , ReversalOfAllowanceForDoubtfulAccounts + , TimeDeposits + , LoansReceivable + , GiftCertificatesReceived + , SecurityDepositsPaid + , SuppliesOnHand + , ContractAssets + , IncomeTaxesRefundReceivable + , WorkInProcess + , DeferredTaxAssets + , LeasedAssets + , ToolsAndInstruments + , ConstructionInProgress + , Goodwill + , SoftwareInProgress + , LongTermPrepaidExpenses + , DishonoredNotesReceivable + , PrepaidPensionCost + , NetDefinedBenefitAsset + , DepositsInSpecialAccounts + , Structures + , LeaseholdRights + , NonOperatingNotesReceivable + , NonOperatingElectronicallyRecordedReceivable + , RefundLiabilities + , NonOperatingNotesPayable + , NonOperatingElectronicallyRecordedObligations + , BonusesPayable + , AllowanceForRepairs + , AllowanceForProductWarranties + , AllowanceForBonuses + , DeferredTaxLiabilities + , LeaseObligations + , GuaranteeDepositsReceived + , AllowanceForRetirementBenefits + , LongTermOtherPayables + , NetDefinedBenefitLiability + , StockSubscriptionDeposits + , LegalCapitalSurplus + , OtherCapitalSurplus + , DividendEqualizationReserve + , RepairFundReserve + , ConstructionFundReserve + , GeneralReserve + , ValuationDifferenceOnOtherSecurities + , NonControllingInterests + , CapitalSurplus + , EarnedSurplus + , ServiceRevenue + , OperatingRevenue + , GainOnSalesOfSecurities + , GainOnValuationOfSecurities + , DividendsReceived + , InterestOnSecurities + , GainOnSalesOfInvestmentSecurities + , InsuranceGain + , GainOnBargainPurchase + , ReversalOfAllowanceForRepairs + , ReversalOfAllowanceForProductWarranties + , GainOnDonationOfFixedAssets + , GainOnNationalSubsidies + , GainOnConstructionGrants + , LandRentReceived + , SalesRebates + , CostOfServices + , OperatingExpenses + , InventoryShrinkageLoss + , LossOnValuationOfMerchandise + , Bonuses + , RetirementBenefitExpenses + , ProvisionForRepairs + , ProvisionForBonuses + , ProvisionForProductWarranties + , ResearchAndDevelopmentExpenses + , AmortizationOfGoodwill + , AmortizationOfSoftware + , AmortizationOfPatents + , LeaseExpenses + , IncorporationExpenses + , StockIssuanceCosts + , BusinessCommencementExpenses + , DevelopmentExpenses + , LossOnSalesOfElectronicallyRecordedReceivables + , LossOnSalesOfReceivables + , LossOnSalesOfSecurities + , LossOnValuationOfSecurities + , LossOnSalesOfInvestmentSecurities + , LossOnFire + , LossOnRetirementOfFixedAssets + , LossOnReductionOfFixedAssets + , AdditionalIncomeTaxesForPriorPeriods + , RefundOfIncomeTaxes + , PurchaseRebates + , WelfareExpenses + , MaintenanceExpenses + , StatutoryWelfareExpenses + , LandRentPaid + , InsuranceExpense + , RepairsExpense + , StorageExpenses + , MembershipFees + , IncomeSummary + , SuspenseAccount + , ForeignExchangeGains + , ForeignExchangeLosses + , ContraAccountForGuaranteeObligations + , GuaranteeObligations + , IncomeTaxesAdjustment + , BranchCurrentAccount + , HeadOfficeCurrentAccount + , NetIncomeAttributableToNCI + , NetLossAttributableToNCI + , TradingSecurities + , HeldToMaturityBonds + , SubsidiaryStocks + , AffiliateStocks + , AvailableForSaleSecurities + , ConsumptionTaxRefundReceivable + , PropertyTaxPayable + , DepositsReceivedFromOfficers + , EntertainmentExpenses + , MeetingExpenses + , NewspaperBooksExpenses + , RawMaterials + , GoodsInTransit + , AccountTitle + ) + , AccountDivision + ( Assets + , Equity + , Liability + , Cost + , Revenue + ) + , Side (Credit, Debit, Side) + , FixedCurrent (Fixed, Current, Other) + , PIMO (PS, IN, MS, OUT) + , ExBaseClass + ( getAccountTitle + , setAccountTitle + , (.~) + , whatDiv + , isContra + , whatPIMO + , whichSide + , fixedCurrent + ) + , AccountBase ((<=>)) + , switchSide + , defaultSide + , classifyAccountDivision + , pimoFromDivision + , pimoFlip + , Exchange + ( decR + , decL + , decP + , decM + , balance + , diffRL + ) + , projCredit + , projDebit + , projByAccountTitle + , projCurrentAssets + , projFixedAssets + , projDeferredAssets + , projCurrentLiability + , projFixedLiability + , projCapitalStock + , projContraAssets + , projContra + , TransTable + , TransTableParts + , Size + , isNullTable + , table + , (.->) + , (|%) + , createTransfer + , transfer + ) where + +import ExchangeAlgebra.Accounting + ( AccountTitles + ( Cash + , Deposits + , CurrentDeposits + , Securities + , InvestmentSecurities + , InvestmentInAssociate + , LongTermNationalBonds + , ShortTermNationalBonds + , Products + , Machinery + , Building + , Vehicle + , StockInvestment + , EquipmentInvestment + , LongTermLoansReceivable + , AccountsReceivable + , ShortTermLoansReceivable + , ReserveDepositReceivable + , Gold + , GovernmentService + , CapitalStock + , RetainedEarnings + , LongTermLoansPayable + , ShortTermLoansPayable + , LoansPayable + , ReserveForDepreciation + , DepositPayable + , LongTermNationalBondsPayable + , ShortTermNationalBondsPayable + , ReserveDepositPayable + , CentralBankNotePayable + , Depreciation + , AmortizationExpense + , SalesCost + , BusinessTrip + , Commutation + , UtilitiesExpense + , RentExpense + , AdvertisingExpense + , DeliveryExpenses + , SuppliesExpenses + , MiscellaneousExpenses + , WageExpenditure + , InterestExpense + , TaxesExpense + , ConsumptionExpenditure + , SubsidyExpense + , CentralBankPaymentExpense + , Purchases + , NetIncome + , ValueAdded + , SubsidyIncome + , NationalBondInterestEarned + , DepositInterestEarned + , GrossProfit + , OrdinaryProfit + , InterestEarned + , ReceiptFee + , RentalIncome + , WageEarned + , TaxesRevenue + , CentralBankPaymentIncome + , Sales + , EquityInEarningsOfInvestee + , NetLoss + , PettyCash + , NotesReceivable + , ElectronicallyRecordedReceivable + , CreditCardReceivable + , NotesLoansReceivable + , MerchandiseInventory + , AdvancesPaid + , PrepaidExpenses + , AccruedRevenue + , OtherReceivables + , PaymentsOnBehalf + , SuspensePayments + , ConsumptionTaxPaid + , PrepaidCorporateIncomeTaxes + , Land + , Fixtures + , Patent + , Trademark + , Software + , CashOverShort + , AccountsPayable + , NotesPayable + , ElectronicallyRecordedObligations + , NotesLoansPayable + , BankOverdraft + , AdvancesReceived + , UnearnedRevenue + , AccruedExpenses + , OtherPayables + , DepositsReceived + , SuspenseReceipts + , ConsumptionTaxReceived + , AccruedConsumptionTax + , AccruedCorporateIncomeTaxes + , UnpaidDividends + , AllowanceForDoubtfulAccounts + , AccumulatedDepreciation + , LegalRetainedEarnings + , CumulativeTranslationAdjustment + , ProvisionForDoubtfulAccounts + , BadDebtLoss + , LossOnSalesOfFixedAssets + , LossOnSalesOfNotesReceivable + , PaymentFees + , MiscellaneousLoss + , CorporateIncomeTaxes + , CommunicationExpenses + , GainOnSalesOfFixedAssets + , RecoveryOfBadDebts + , MiscellaneousIncome + , ReversalOfAllowanceForDoubtfulAccounts + , TimeDeposits + , LoansReceivable + , GiftCertificatesReceived + , SecurityDepositsPaid + , SuppliesOnHand + , ContractAssets + , IncomeTaxesRefundReceivable + , WorkInProcess + , DeferredTaxAssets + , LeasedAssets + , ToolsAndInstruments + , ConstructionInProgress + , Goodwill + , SoftwareInProgress + , LongTermPrepaidExpenses + , DishonoredNotesReceivable + , PrepaidPensionCost + , NetDefinedBenefitAsset + , DepositsInSpecialAccounts + , Structures + , LeaseholdRights + , NonOperatingNotesReceivable + , NonOperatingElectronicallyRecordedReceivable + , RefundLiabilities + , NonOperatingNotesPayable + , NonOperatingElectronicallyRecordedObligations + , BonusesPayable + , AllowanceForRepairs + , AllowanceForProductWarranties + , AllowanceForBonuses + , DeferredTaxLiabilities + , LeaseObligations + , GuaranteeDepositsReceived + , AllowanceForRetirementBenefits + , LongTermOtherPayables + , NetDefinedBenefitLiability + , StockSubscriptionDeposits + , LegalCapitalSurplus + , OtherCapitalSurplus + , DividendEqualizationReserve + , RepairFundReserve + , ConstructionFundReserve + , GeneralReserve + , ValuationDifferenceOnOtherSecurities + , NonControllingInterests + , CapitalSurplus + , EarnedSurplus + , ServiceRevenue + , OperatingRevenue + , GainOnSalesOfSecurities + , GainOnValuationOfSecurities + , DividendsReceived + , InterestOnSecurities + , GainOnSalesOfInvestmentSecurities + , InsuranceGain + , GainOnBargainPurchase + , ReversalOfAllowanceForRepairs + , ReversalOfAllowanceForProductWarranties + , GainOnDonationOfFixedAssets + , GainOnNationalSubsidies + , GainOnConstructionGrants + , LandRentReceived + , SalesRebates + , CostOfServices + , OperatingExpenses + , InventoryShrinkageLoss + , LossOnValuationOfMerchandise + , Bonuses + , RetirementBenefitExpenses + , ProvisionForRepairs + , ProvisionForBonuses + , ProvisionForProductWarranties + , ResearchAndDevelopmentExpenses + , AmortizationOfGoodwill + , AmortizationOfSoftware + , AmortizationOfPatents + , LeaseExpenses + , IncorporationExpenses + , StockIssuanceCosts + , BusinessCommencementExpenses + , DevelopmentExpenses + , LossOnSalesOfElectronicallyRecordedReceivables + , LossOnSalesOfReceivables + , LossOnSalesOfSecurities + , LossOnValuationOfSecurities + , LossOnSalesOfInvestmentSecurities + , LossOnFire + , LossOnRetirementOfFixedAssets + , LossOnReductionOfFixedAssets + , AdditionalIncomeTaxesForPriorPeriods + , RefundOfIncomeTaxes + , PurchaseRebates + , WelfareExpenses + , MaintenanceExpenses + , StatutoryWelfareExpenses + , LandRentPaid + , InsuranceExpense + , RepairsExpense + , StorageExpenses + , MembershipFees + , IncomeSummary + , SuspenseAccount + , ForeignExchangeGains + , ForeignExchangeLosses + , ContraAccountForGuaranteeObligations + , GuaranteeObligations + , IncomeTaxesAdjustment + , BranchCurrentAccount + , HeadOfficeCurrentAccount + , NetIncomeAttributableToNCI + , NetLossAttributableToNCI + , TradingSecurities + , HeldToMaturityBonds + , SubsidiaryStocks + , AffiliateStocks + , AvailableForSaleSecurities + , ConsumptionTaxRefundReceivable + , PropertyTaxPayable + , DepositsReceivedFromOfficers + , EntertainmentExpenses + , MeetingExpenses + , NewspaperBooksExpenses + , RawMaterials + , GoodsInTransit + , AccountTitle + ) + , AccountDivision + ( Assets + , Equity + , Liability + , Cost + , Revenue + ) + , Side (Credit, Debit, Side) + , FixedCurrent (Fixed, Current, Other) + , PIMO (PS, IN, MS, OUT) + , ExBaseClass + ( getAccountTitle + , setAccountTitle + , (.~) + , whatDiv + , isContra + , whatPIMO + , whichSide + , fixedCurrent + ) + , AccountBase ((<=>)) + , switchSide + , defaultSide + , classifyAccountDivision + , pimoFromDivision + , pimoFlip + , Exchange + ( decR + , decL + , decP + , decM + , balance + , diffRL + ) + , projCredit + , projDebit + , projByAccountTitle + , projCurrentAssets + , projFixedAssets + , projDeferredAssets + , projCurrentLiability + , projFixedLiability + , projCapitalStock + , projContraAssets + , projContra + , TransTable + , TransTableParts + , Size + , isNullTable + , table + , (.->) + , (|%) + , createTransfer + , transfer + ) diff --git a/test/Surface/Algebra/Readout/Net.hs b/test/Surface/Algebra/Readout/Net.hs new file mode 100644 --- /dev/null +++ b/test/Surface/Algebra/Readout/Net.hs @@ -0,0 +1,22 @@ +-- | Compile-time lock for the public names exported by +-- "ExchangeAlgebra.Algebra.Readout.Net". +module Surface.Algebra.Readout.Net + ( projNetNorm + , projNorm + , balanceBy + , balanceMapBy + , netPairMapBy + , projWithBaseNetNorm + , projWithNoteBaseNetNorm + ) where + +import ExchangeAlgebra.Algebra.Readout.Net + ( projNetNorm + , projNorm + , balanceBy + , balanceMapBy + , netPairMapBy + , projWithBaseNetNorm + , projWithNoteBaseNetNorm + ) + diff --git a/test/Surface/Foundation.hs b/test/Surface/Foundation.hs new file mode 100644 --- /dev/null +++ b/test/Surface/Foundation.hs @@ -0,0 +1,173 @@ +{-# LANGUAGE TypeFamilies #-} + +-- | Compile-time lock for the public names exported by +-- "ExchangeAlgebra.Foundation". +module Surface.Foundation + ( Element + ( wildcard + , haveWildcard + , isWildcard + , ignoreWildcard + , equal + , (.==) + , (./=) + , compareElement + , (.<) + , (.>) + , (.<=) + , (.>=) + , maxElement + , minElement + ) + , AxisDecompose (toAxisKeys) + , (.#) + , Name + , Subject + , CountUnit + ( Yen + , Dollar + , Euro + , CNY + , Amount + , CountUnit + ) + , BaseClass (compareBase) + , Hat (Hat, Not, HatNot) + , HatBaseClass + ( BasePart + , base + , hat + , merge + , toHat + , toNot + , revHat + , isHat + , isNot + , compareHatBase + ) + , HatBase ((:<), _hat, _base) + , HatVal (zeroValue, isZeroValue, isErrorValue, showValue) + , Nearly (isNearly) + , isNearlyNum + , nearlyEqScaled + , Alg (Zero, (:@), _val, _hatBase) + , Redundant + ( (.^) + , (.-) + , bar + , compress + , (.+) + , (.*) + , norm + , (<+) + ) + , isZero + , (.@) + , (<@) + , vals + , bases + , toList + , toASCList + , foldEntries + , foldEntriesToMap + , fromList + , sigma + , sigma2When + , sigmaFromMap + , unionsMerge + , map + , mapPosting + , mapMaybePosting + , mapBasePart + , extendBy + , filter + , proj + , decBy + , postFromNetBy + ) where + +import Prelude hiding (filter, map) + +import ExchangeAlgebra.Foundation + ( Element + ( wildcard + , haveWildcard + , isWildcard + , ignoreWildcard + , equal + , (.==) + , (./=) + , compareElement + , (.<) + , (.>) + , (.<=) + , (.>=) + , maxElement + , minElement + ) + , AxisDecompose (toAxisKeys) + , (.#) + , Name + , Subject + , CountUnit + ( Yen + , Dollar + , Euro + , CNY + , Amount + , CountUnit + ) + , BaseClass (compareBase) + , Hat (Hat, Not, HatNot) + , HatBaseClass + ( BasePart + , base + , hat + , merge + , toHat + , toNot + , revHat + , isHat + , isNot + , compareHatBase + ) + , HatBase ((:<), _hat, _base) + , HatVal (zeroValue, isZeroValue, isErrorValue, showValue) + , Nearly (isNearly) + , isNearlyNum + , nearlyEqScaled + , Alg (Zero, (:@), _val, _hatBase) + , Redundant + ( (.^) + , (.-) + , bar + , compress + , (.+) + , (.*) + , norm + , (<+) + ) + , isZero + , (.@) + , (<@) + , vals + , bases + , toList + , toASCList + , foldEntries + , foldEntriesToMap + , fromList + , sigma + , sigma2When + , sigmaFromMap + , unionsMerge + , map + , mapPosting + , mapMaybePosting + , mapBasePart + , extendBy + , filter + , proj + , decBy + , postFromNetBy + ) diff --git a/test/Surface/Render/Bookkeeping.hs b/test/Surface/Render/Bookkeeping.hs new file mode 100644 --- /dev/null +++ b/test/Surface/Render/Bookkeeping.hs @@ -0,0 +1,46 @@ +-- | Compile-time lock for the public names exported by +-- "ExchangeAlgebra.Render.Bookkeeping". +module Surface.Render.Bookkeeping + ( writeBS + , bsRows + , writePL + , plRows + , writeJournal + , journalRows + , writeAccountOf + , accountLedgerRows + , writeAccountOfJournal + , accountLedgerRowsJournal + , writeCompoundTrialBalance + , compoundTrialBalanceRows + , writeWorksheet + , worksheetRows + , writePostClosingTrialBalance + , postClosingTrialBalanceRows + , balanceOf + , tshow + , toSameLength + ) where + +import ExchangeAlgebra.Render.Bookkeeping + ( writeBS + , bsRows + , writePL + , plRows + , writeJournal + , journalRows + , writeAccountOf + , accountLedgerRows + , writeAccountOfJournal + , accountLedgerRowsJournal + , writeCompoundTrialBalance + , compoundTrialBalanceRows + , writeWorksheet + , worksheetRows + , writePostClosingTrialBalance + , postClosingTrialBalanceRows + , balanceOf + , tshow + , toSameLength + ) + diff --git a/test/Surface/Render/Csv.hs b/test/Surface/Render/Csv.hs new file mode 100644 --- /dev/null +++ b/test/Surface/Render/Csv.hs @@ -0,0 +1,12 @@ +-- | Compile-time lock for the public names exported by +-- "ExchangeAlgebra.Render.Csv". +module Surface.Render.Csv + ( writeCSV + , csvTranspose + ) where + +import ExchangeAlgebra.Render.Csv + ( writeCSV + , csvTranspose + ) + diff --git a/test/Surface/Render/Simulation.hs b/test/Surface/Render/Simulation.hs new file mode 100644 --- /dev/null +++ b/test/Surface/Render/Simulation.hs @@ -0,0 +1,17 @@ +-- | Compile-time lock for the public names exported by +-- "ExchangeAlgebra.Render.Simulation". +module Surface.Render.Simulation + ( Header + , writeFuncResults + , writeFuncResultsWithContext + , writeTermIO + , writeIOMatrix + ) where + +import ExchangeAlgebra.Render.Simulation + ( Header + , writeFuncResults + , writeFuncResultsWithContext + , writeTermIO + , writeIOMatrix + ) diff --git a/test/Surface/Simulate/Analysis.hs b/test/Surface/Simulate/Analysis.hs new file mode 100644 --- /dev/null +++ b/test/Surface/Simulate/Analysis.hs @@ -0,0 +1,12 @@ +-- | Compile-time lock for the public names exported by +-- "ExchangeAlgebra.Simulate.Analysis". +module Surface.Simulate.Analysis + ( leontiefInverse + , rippleEffect + ) where + +import ExchangeAlgebra.Simulate.Analysis + ( leontiefInverse + , rippleEffect + ) + diff --git a/test/Surface/Simulate/Engine.hs b/test/Surface/Simulate/Engine.hs new file mode 100644 --- /dev/null +++ b/test/Surface/Simulate/Engine.hs @@ -0,0 +1,144 @@ +{-# LANGUAGE FlexibleContexts #-} +{-# LANGUAGE QuantifiedConstraints #-} +{-# LANGUAGE RankNTypes #-} +{-# LANGUAGE TypeFamilies #-} +{-# LANGUAGE TypeOperators #-} + +-- | Compile-time lock for the public names exported by +-- "ExchangeAlgebra.Simulate.Engine" and the observer runner signatures from +-- "ExchangeAlgebra.Simulate.Lite". +module Surface.Simulate.Engine + ( StateTime + , initTerm + , lastTerm + , nextTerm + , prevTerm + , UpdatePattern (Copy, Modify, DoNothing) + , Updatable (unwrap, Inner) + , initialize + , updatePattern + , copy + , modify + , update + , InitVariables + , UpdatableSTRef + ( _unwrapURef + , _wrapURef + , newURef + , readURef + , writeURef + , modifyURef + ) + , UpdatableSTArray + ( _unwrapUArray + , _wrapUArray + , getUBounds + , newUArray + , readUArray + , writeUArray + , modifyUArray + ) + , modifyArray + , Event (fstEvent, lastEvent) + , eventAll + , StateSpace (event, randomSeeds, initT, lastT) + , initAll + , updateAll + , runSimulation + , runSimulationWithSpill + , runScenarios + , runScenariosWithSpill + , runLiteFold + , runLiteWithPolicyObs + ) where + +import qualified Data.Binary as Binary + +import ExchangeAlgebra.Journal ( HatBaseClass + , HatVal + , Journal + , Note + ) +import ExchangeAlgebra.Simulate.Engine + ( StateTime + , initTerm + , lastTerm + , nextTerm + , prevTerm + , UpdatePattern (Copy, Modify, DoNothing) + , Updatable (unwrap, Inner) + , initialize + , updatePattern + , copy + , modify + , update + , InitVariables + , UpdatableSTRef + ( _unwrapURef + , _wrapURef + , newURef + , readURef + , writeURef + , modifyURef + ) + , UpdatableSTArray + ( _unwrapUArray + , _wrapUArray + , getUBounds + , newUArray + , readUArray + , writeUArray + , modifyUArray + ) + , modifyArray + , Event (fstEvent, lastEvent) + , eventAll + , StateSpace (event, randomSeeds, initT, lastT) + , initAll + , updateAll + , runSimulation + , runSimulationWithSpill + , runScenarios + , runScenariosWithSpill + ) +import ExchangeAlgebra.Simulate.Lite ( InitT + , LiteWorld + , SimSpec + , SnapT + ) +import qualified ExchangeAlgebra.Simulate.Lite as Lite +import ExchangeAlgebra.Simulate.Policy ( HasTermAxis + , LedgerPolicy + , TermOf + ) + +-- | Compile-time lock for the pure per-term observer runner exported by +-- "ExchangeAlgebra.Simulate.Lite". +runLiteFold + :: forall w t n v b acc r. + ( forall s. LiteWorld w s + , HatVal v, HatBaseClass b, Note n, Enum t, Ord t ) + => (t -> w SnapT -> acc -> acc) + -> acc + -> SimSpec w t n v b + -> w InitT + -> (acc -> w SnapT -> r) + -> r +runLiteFold = Lite.runLiteFold + +-- | Compile-time lock for the policy runner with a per-term read-only +-- observer exported by "ExchangeAlgebra.Simulate.Lite". +runLiteWithPolicyObs + :: forall w t n v b r. + ( forall s. LiteWorld w s + , HatVal v, HatBaseClass b + , HasTermAxis n, TermOf n ~ t + , StateTime t + , Binary.Binary t, Binary.Binary (Journal n v b) ) + => (t -> w SnapT -> IO ()) + -> LedgerPolicy + -> SimSpec w t n v b + -> w InitT + -> (w SnapT -> r) + -> IO r +runLiteWithPolicyObs = Lite.runLiteWithPolicyObs diff --git a/test/Surface/Simulate/Random.hs b/test/Surface/Simulate/Random.hs new file mode 100644 --- /dev/null +++ b/test/Surface/Simulate/Random.hs @@ -0,0 +1,14 @@ +-- | Compile-time lock for the public names exported by +-- "ExchangeAlgebra.Simulate.Random". +module Surface.Simulate.Random + ( normal + , normal' + , updateGen + ) where + +import ExchangeAlgebra.Simulate.Random + ( normal + , normal' + , updateGen + ) + diff --git a/test/SurfaceMain.hs b/test/SurfaceMain.hs new file mode 100644 --- /dev/null +++ b/test/SurfaceMain.hs @@ -0,0 +1,16 @@ +module Main (main) where + +import Surface.Accounting () +import Surface.Algebra.Readout.Net () +import Surface.Foundation () +import Surface.Render.Bookkeeping () +import Surface.Render.Csv () +import Surface.Render.Simulation () +import Surface.Simulate.Analysis () +import Surface.Simulate.Engine () +import Surface.Simulate.Random () + +-- | Report successful compilation of every surface lock module. +main :: IO () +main = putStrLn "surface ok" + diff --git a/test/Transfer/RuleSpec.hs b/test/Transfer/RuleSpec.hs new file mode 100644 --- /dev/null +++ b/test/Transfer/RuleSpec.hs @@ -0,0 +1,475 @@ +{-# LANGUAGE DeriveGeneric #-} +{-# LANGUAGE FlexibleInstances #-} +{-# LANGUAGE ScopedTypeVariables #-} + +-- | Laws, legacy regressions and multi-period acceptance for transfer entries. +module Transfer.RuleSpec (runTests) where + +import Control.Monad (unless) +import qualified Data.Binary as Binary +import qualified Data.HashMap.Strict as HashMap +import Data.List (permutations) +import qualified Data.Map.Strict as Map +import Data.Proxy (Proxy(..)) +import System.Exit (exitFailure) +import Test.QuickCheck hiding (label, sample) +import ExchangeAlgebra.Algebra hiding (map, filter) +import qualified ExchangeAlgebra.Algebra as Algebra +import qualified ExchangeAlgebra.Algebra.Transfer as Legacy +import ExchangeAlgebra.Algebra.Transfer.Rule +import qualified ExchangeAlgebra.Journal as Journal +import ExchangeAlgebra.Journal ((.|), Note(..)) +import qualified ExchangeAlgebra.Journal.Transfer.Rule as JournalRule +import ExchangeAlgebra.Value (MoneyDecimal) + +-- | Concrete account and unit coordinates for compatibility properties. +type TestBase = HatBase (AccountTitles, CountUnit) + +-- The library's two-axis account instance uses the opposite coordinate order. +-- This test-only instance also keeps the historical miss fixture unchanged. +instance ExBaseClass TestBase where + getAccountTitle (_ :< (title, _)) = title + setAccountTitle (postingHat :< (_, unit)) title = postingHat :< (title, unit) + +-- | Integer posting quantities bounded away from zero for legacy compatibility. +type TestQuantity = Integer + +-- | Generated flat postings and one permitted scale coefficient. +data CompatibilityCase = CompatibilityCase [(TestQuantity, TestBase)] Rational + deriving (Show) + +-- | Generate P1-P5-compatible inputs; every rule table includes HatNot, +-- Relabel, MulBy and DivBy, with uniform wildcard positions. +genCompatibilityCase :: Gen CompatibilityCase +genCompatibilityCase = do + count <- chooseInt (1, 35) + entries <- vectorOf count $ do + quantity <- chooseInteger (1, 1000000) + postingHat <- elements [Hat, Not] + title <- elements [Cash, Products, Sales, Depreciation] + unit <- elements [Yen, Amount, Dollar] + pure (quantity, postingHat :< (title, unit)) + coefficient <- elements [2, 3, 1 / 2, 4] + pure (CompatibilityCase entries coefficient) + +-- | Translate the generated scale without converting division into a reciprocal. +caseRules :: Fractional v => CompatibilityCase -> [TransferRule v TestBase] +caseRules (CompatibilityCase _ coefficient) = + [ relabel (HatNot :< (Cash, wildcard)) (HatNot :< (Deposits, wildcard)) + , scaleBy (HatNot :< (Products, wildcard)) + (HatNot :< (RawMaterials, wildcard)) (fromRational coefficient) + , divideBy (HatNot :< (Sales, wildcard)) + (HatNot :< (RetainedEarnings, wildcard)) (fromRational coefficient) + ] + +-- | Construct ordinary non-negative postings through the public smart constructor. +caseAlgebra :: HatVal v => CompatibilityCase -> Alg v TestBase +caseAlgebra (CompatibilityCase entries _) = + Algebra.fromList [fromInteger quantity .@ postingBase | (quantity, postingBase) <- entries] + +-- | Translate the data operations to the legacy function-valued table. +legacyTable :: (HatVal v, HatBaseClass b) => [TransferRule v b] -> Legacy.TransTable v b +legacyTable rules = Legacy.table + [ (ruleFrom rule, ruleTo rule, operation (ruleScale rule)) | rule <- rules ] + where + operation Relabel = id + operation (MulBy coefficient) = (* coefficient) + operation (DivBy coefficient) = (/ coefficient) + +-- | Law observation: complete base including Hat/Not to value, after bar. +obs :: (HatVal v, HatBaseClass b) => Alg v b -> Map.Map b v +obs = rawObservation . bar + +-- | Observe raw postings without discarding any cancellation entries. +rawObservation :: (HatVal v, HatBaseClass b) => Alg v b -> Map.Map b v +rawObservation = foldEntries (\result value postingBase -> Map.insertWith (+) postingBase value result) Map.empty + +-- | Relative 1e-9 comparison, with missing bases interpreted as zero. +nearObservations :: (HatVal v, Ord b) => Map.Map b v -> Map.Map b v -> Bool +nearObservations left right = all close (Map.keys (Map.union left right)) + where + close postingBase = + let first = Map.findWithDefault zeroValue postingBase left + second = Map.findWithDefault zeroValue postingBase right + difference = max first second - min first second + in difference <= 1e-9 * max first second + +-- | L1 compares every resulting base, not only the overall norm. +propCompatibility :: forall v. HatVal v => Proxy v -> Property +propCompatibility _ = forAll genCompatibilityCase $ \sample -> + let rules = caseRules sample :: [TransferRule v TestBase] + ledger = caseAlgebra sample :: Alg v TestBase + in case applyChecked (mkTransferRules rules) ledger of + Left failure -> counterexample failure False + Right entries -> counterexample (show (obs (ledger .+ entries))) $ + nearObservations (obs (ledger .+ entries)) (obs (Legacy.transfer ledger (legacyTable rules))) + where + -- Keep construction and application failures visible without a partial pattern. + applyChecked constructed ledger = case constructed of + Left failure -> Left (show failure) + Right rules -> case transferEntries rules ledger of + Left failure -> Left (show failure) + Right entries -> Right entries + +-- | L2 compares net closing with the legacy final-stock transformation. +propClosing :: forall v. HatVal v => Proxy v -> Property +propClosing _ = forAll genCompatibilityCase $ \sample -> + let ledger = caseAlgebra sample :: Alg v TestBase + in case closingEntries ledger of + Left failure -> counterexample (show failure) False + Right entries -> property $ + nearObservations (obs (ledger .+ entries)) + (obs (Legacy.finalStockTransfer ledger)) + +-- | L3 compares debit and credit totals for side-preserving Relabel rules +-- and for closing entries. Decimal totals are exact in this generator. +propBalance :: forall v. HatVal v => Proxy v -> Property +propBalance _ = forAll genCompatibilityCase $ \sample -> + let ledger = caseAlgebra sample :: Alg v TestBase + rules = [relabel (HatNot :< (Cash, wildcard)) (HatNot :< (Deposits, wildcard))] + in case mkTransferRules rules of + Left failure -> counterexample (show failure) False + Right validated -> case transferEntries validated ledger of + Left failure -> counterexample (show failure) False + Right entries -> case closingEntries ledger of + Left failure -> counterexample (show failure) False + Right closing -> balanced entries .&&. balanced closing + where + balanced entries = norm (decL entries) == norm (decR entries) + +-- | L4 pins permutation invariance of successful construction and fingerprints. +propCanonical :: Property +propCanonical = forAll genCompatibilityCase $ \sample -> + let rules = caseRules sample :: [TransferRule Double TestBase] + in forAll (shuffle rules) $ \permuted -> case (mkTransferRules rules, mkTransferRules permuted) of + (Right first, Right second) -> property (first == second && hash first == hash second) + failures -> counterexample (show failures) False + +-- | L5 observes all output values before bar for transfers and closing. +propNonnegative :: forall v. HatVal v => Proxy v -> Property +propNonnegative _ = forAll genCompatibilityCase $ \sample -> + let ledger = caseAlgebra sample :: Alg v TestBase + in case mkTransferRules (caseRules sample) of + Left failure -> counterexample (show failure) False + Right rules -> case transferEntries rules ledger of + Left failure -> counterexample (show failure) False + Right entries -> case closingEntries ledger of + Left failure -> counterexample (show failure) False + Right closing -> property (all (>= zeroValue) (vals entries ++ vals closing)) + +-- | Run a named assertion with the same IO failure convention as Spec.hs. +assertTest :: String -> Bool -> IO () +assertTest label success = unless success $ do + putStrLn ("[FAIL] transfer rules: " ++ label) + exitFailure + +-- | Require a successful checked result without introducing a partial helper. +requireRight :: Show failure => String -> Either failure result -> IO result +requireRight label result = case result of + Right value -> pure value + Left failure -> do + putStrLn ("[FAIL] " ++ label ++ ": " ++ show failure) + exitFailure + +-- | Run 200 QuickCheck cases, reporting failures through the existing harness. +quickProperty :: Testable property => String -> property -> IO () +quickProperty label proposition = do + result <- quickCheckWithResult stdArgs { maxSuccess = 200, chatty = False } proposition + unless (isSuccess result) $ do + putStrLn ("[FAIL] " ++ label ++ ": " ++ output result) + exitFailure + putStrLn ("[PASS] " ++ label) + +-- | Reject overlaps, duplicates and all invalid coefficients deterministically. +testValidation :: IO () +testValidation = do + let first = relabel (HatNot :< (Cash, wildcard)) (Not :< (Deposits, Yen)) + :: TransferRule Double TestBase + second = relabel (Not :< (Cash, Yen)) (Not :< (Products, Yen)) + third = relabel (Not :< (Cash, Amount)) (Not :< (Sales, Amount)) + overlap expectedFirst expectedSecond result = case result of + Left (OverlappingRules actualFirst actualSecond) -> + actualFirst == expectedFirst && actualSecond == expectedSecond + _ -> False + assertTest "overlap input order" (overlap first second (mkTransferRules [first, second, third])) + assertTest "duplicate rejected" (overlap first first (mkTransferRules [first, first])) + mapM_ (\coefficient -> mapM_ (checkCoefficient first second coefficient) [scaleBy, divideBy]) + [0, -1, 0 / 0, 1 / 0, -1 / 0] + let nestedFirst = relabel (Hat :< ((Cash, wildcard), Yen)) + (Hat :< ((Deposits, Amount), Yen)) + :: TransferRule Double (HatBase ((AccountTitles, CountUnit), CountUnit)) + nestedSecond = relabel (Hat :< ((wildcard, Amount), wildcard)) + (Hat :< ((Products, Amount), Yen)) + assertTest "nested partial wildcard overlap" $ + overlap nestedFirst nestedSecond (mkTransferRules [nestedFirst, nestedSecond]) + canonical <- requireRight "valid rules" (mkTransferRules ([second, third] :: [TransferRule Double TestBase])) + assertTest "Binary round trip" (Binary.decode (Binary.encode canonical) == canonical) + let invalidBytes = Binary.encode [first, first] + -- Decoder validation is tested separately without trusting a hidden constructor. + case Binary.decodeOrFail invalidBytes of + Left _ -> pure () + Right (_, _, value) -> assertTest "Binary refuses overlapping rules" + (const False (value :: TransferRules Double TestBase)) + where + checkCoefficient first second coefficient constructor = do + let invalid = constructor (Not :< (Products, Yen)) (Not :< (Cash, Yen)) coefficient + later = scaleBy (Not :< (Deposits, Yen)) (Not :< (Cash, Yen)) 0 + assertTest "coefficient checked before overlap; first error" $ + case mkTransferRules [first, second, invalid, later] of + Left (InvalidCoefficient rule) -> ruleFrom rule == ruleFrom invalid + _ -> False + +-- | Mixed wildcard positions reproduce the frozen legacy tree's missed matches. +testLegacyMiss :: IO () +testLegacyMiss = do + let rules = + [ relabel (Hat :< (wildcard, Yen)) (Hat :< (wildcard, Amount)) + , relabel (Not :< (Cash, wildcard)) (Not :< (Deposits, wildcard)) + , relabel (Hat :< (Products, Amount)) (Hat :< (Purchases, Amount)) + ] :: [TransferRule Double TestBase] + ledger = 9 .@ Hat :< (Sales, Yen) + .+ 8 .@ Hat :< (Deposits, Yen) + .+ 7 .@ Hat :< (Cash, Yen) + expected = 9 .@ Hat :< (Sales, Amount) + .+ 8 .@ Hat :< (Deposits, Amount) + .+ 7 .@ Hat :< (Cash, Amount) + mapM_ (checkPermutation ledger expected) (permutations rules) + where + checkPermutation ledger expected rules = do + validated <- requireRight "mixed wildcard rules" (mkTransferRules rules) + entries <- requireRight "mixed wildcard application" (transferEntries validated ledger) + assertTest "new API transforms all three entries" (obs (ledger .+ entries) == obs expected) + let old = Legacy.transfer ledger (legacyTable rules) + changed = [postingBase | postingBase@(_ :< (_, Amount)) <- bases old] + assertTest "legacy transforms only one entry" (length changed == 1) + +-- | One-way matching, no-op, zero result, HatNot and overflow edge cases. +testApplication :: IO () +testApplication = do + let source = Not :< (Cash, Yen) + target = Not :< (Deposits, Yen) + literalWildcard = 10 .@ Not :< (Cash, wildcard) :: Alg Double TestBase + emptyRules <- requireRight "empty rule set" + (mkTransferRules [] :: Either (TransferRuleError Double TestBase) (TransferRules Double TestBase)) + emptyEntries <- requireRight "empty rules emit nothing" (transferEntries emptyRules literalWildcard) + assertTest "empty rule set" (Algebra.isZero emptyEntries) + concrete <- requireRight "concrete rule" (mkTransferRules [relabel source target]) + zeroEntries <- requireRight "zero input" (transferEntries concrete Zero) + assertTest "zero input emits nothing" (Algebra.isZero zeroEntries) + unmatched <- requireRight "ledger wildcard is literal" (transferEntries concrete literalWildcard) + assertTest "one-way matching" (Algebra.isZero unmatched) + noOp <- requireRight "identity rule" (mkTransferRules [relabel source source]) + identityEntries <- requireRight "identity application" (transferEntries noOp (10 .@ source :: Alg Double TestBase)) + assertTest "identity emits nothing" (Algebra.isZero identityEntries) + wildcardRule <- requireRight "HatNot rule" $ + mkTransferRules [relabel (HatNot :< (Cash, wildcard)) (HatNot :< (Deposits, wildcard))] + invalidHat <- requireRight "HatNot posting is ignored" $ + transferEntries wildcardRule (10 .@ HatNot :< (Cash, Yen) :: Alg Double TestBase) + assertTest "HatNot posting" (Algebra.isZero invalidHat) + underflow <- requireRight "underflow rule" (mkTransferRules [scaleBy source target (1e-300 :: Double)]) + zeroTarget <- requireRight "underflow result" (transferEntries underflow (1e-300 .@ source)) + assertTest "zero result emits only cancellation" $ + rawObservation zeroTarget == Map.singleton (revHat source) 1e-300 + overflow <- requireRight "overflow rule" (mkTransferRules [scaleBy source target (2 :: Double)]) + assertTest "Algebra overflow is Left" $ case transferEntries overflow (1e308 .@ source) of + Left (NonFiniteResult rule value postingBase) -> + ruleFrom rule == source && value == 1e308 && postingBase == source + _ -> False + divisionOverflow <- requireRight "division overflow rule" $ + mkTransferRules [divideBy source target (1e-308 :: Double)] + assertTest "division overflow is Left" $ + case transferEntries divisionOverflow (2 .@ source) of + Left (NonFiniteResult rule value postingBase) -> + ruleScale rule == DivBy 1e-308 && value == 2 && postingBase == source + _ -> False + let largeSource = 1e308 .@ source .+ 1e308 .@ source :: Alg Double TestBase + largeEntries <- requireRight "Relabel preserves finite individual values" + (transferEntries concrete largeSource) + assertTest "transfer does not aggregate large postings" $ + length (vals largeEntries) == 4 && all (not . isErrorValue) (vals largeEntries) + let journal = (5 .@ source .| "first") .+ (7 .@ source .| "second") + additions <- requireRight "two-note application" (JournalRule.transferEntries concrete journal) + let at note value = case HashMap.lookup note (Journal.toMap additions) of + Nothing -> False + Just entries -> rawObservation entries == rawObservation + (value .@ revHat source .+ value .@ target) + assertTest "two notes preserved" (HashMap.size (Journal.toMap additions) == 2 && at "first" 5 && at "second" 7) + let cancellationInput = 10 .@ source .+ 10 .@ revHat source :: Alg Double TestBase + rawEntries <- requireRight "no implicit bar" (transferEntries wildcardRule cancellationInput) + assertTest "opposing generated postings remain raw" (length (vals rawEntries) == 4) + let overflowingJournal = (5 .@ source .| "small") .+ (1e308 .@ source .| "large") + assertTest "Journal overflow aborts whole result" $ + case JournalRule.transferEntries overflow overflowingJournal of + Left (NonFiniteResult _ value _) -> value == 1e308 + _ -> False + let failures = (1e308 .@ source .| "a") .+ (1.1e308 .@ source .| "b") + case HashMap.toList (Journal.toMap failures) of + [] -> assertTest "failure fixture is nonempty" False + (_, first) : _ -> assertTest "Journal returns first traversal error" $ + case JournalRule.transferEntries overflow failures of + Left (NonFiniteResult _ value _) -> vals first == [value] + _ -> False + sideChanging <- requireRight "cross-side relabel" $ + mkTransferRules [relabel source (Not :< (Sales, Yen))] + unbalanced <- requireRight "cross-side application" (transferEntries sideChanging (10 .@ source :: Alg Double TestBase)) + assertTest "L3 needs equal debit-credit sides" (norm (decL unbalanced) /= norm (decR unbalanced)) + +-- | Exact netting retains current earnings after large historical cancellation. +testClosing :: IO () +testClosing = do + let source = Not :< (Sales, Yen) + ledger = 1e12 .@ source .+ 1e12 .@ revHat source .+ 1 .@ source + :: Alg Double TestBase + expected = 1 .@ revHat source .+ 1 .@ Not :< (RetainedEarnings, Yen) + assertTest "bar loses historical-small residual fixture" (Map.null (obs ledger)) + entries <- requireRight "historical-small balance closing" (closingEntries ledger) + assertTest "closing preserves current one" (rawObservation entries == rawObservation expected) + assertTest "closing-side public classification" $ + closingSide Sales == Just ClosingKeep && closingSide Purchases == Just ClosingFlip + && closingSide Cash == Nothing && closingSide NetIncome == Nothing && closingSide NetLoss == Nothing + let offset = 10 .@ source .+ 10 .@ revHat source :: Alg Double TestBase + offsetEntries <- requireRight "exactly balanced closing" (closingEntries offset) + assertTest "exactly balanced source emits nothing" (Algebra.isZero offsetEntries) + let accounts = 10 .@ source .+ 4 .@ Not :< (InterestEarned, Yen) :: Alg Double TestBase + accountEntries <- requireRight "separate account closing" (closingEntries accounts) + let targets = Algebra.projByAccountTitle RetainedEarnings accountEntries + assertTest "separate closing targets preserve account audit trail" (length (vals targets) == 2) + +-- | Closing rejects either overflowing side, even if both totals are Infinity. +-- Error order follows ascending normalized bases, not posting insertion order. +testClosingOverflow :: IO () +testClosingOverflow = do + let sales = Not :< (Sales, Yen) + purchases = Not :< (Purchases, Yen) + overflowing postingBase = 1e308 .@ postingBase .+ 1e308 .@ postingBase + :: Alg Double TestBase + isBalanceError expected result = case result of + Left (NonFiniteBalance actual) -> actual == expected + _ -> False + assertTest "closing Not sum overflow" $ + isBalanceError sales (closingEntries (overflowing sales)) + assertTest "closing Hat sum overflow" $ + isBalanceError sales (closingEntries (overflowing (revHat sales))) + assertTest "equal infinite sides must not be treated as zero" $ + isBalanceError sales (closingEntries (overflowing sales .+ overflowing (revHat sales))) + let expectedFirst = min sales purchases + assertTest "first overflowing base in ascending order" $ + isBalanceError expectedFirst (closingEntries (overflowing sales .+ overflowing purchases)) + && isBalanceError expectedFirst (closingEntries (overflowing purchases .+ overflowing sales)) + let journal = (1e308 .@ sales .| "first") .+ (1e308 .@ sales .| "second") + :: Journal.Journal String Double TestBase + assertTest "Journal closing overflow across notes" $ + isBalanceError sales (JournalRule.closingEntries journal) + let cash = Not :< (Cash, Yen) + ignored <- requireRight "non-closing accounts are not summed" (closingEntries (overflowing cash)) + assertTest "non-closing overflow ignored" (Algebra.isZero ignored) + let largeDistinct = 1e308 .@ sales .+ 1e308 .@ Not :< (InterestEarned, Yen) + :: Alg Double TestBase + retained <- requireRight "distinct closing sources remain separate" (closingEntries largeDistinct) + assertTest "closing target postings are not aggregated" $ + length (vals retained) == 4 && all (not . isErrorValue) (vals retained) + +-- | A good axis owned only by this acceptance fixture. +data Good + = Widget + | AnyGood + deriving (Eq, Ord, Show, Generic) + +instance Hashable Good + +instance Element Good where + wildcard = AnyGood + +-- | Two owners and a query wildcard, local to this fixture. +data Owner + = Alice + | Bob + | AnyOwner + deriving (Eq, Ord, Show, Generic) + +instance Hashable Owner + +instance Element Owner where + wildcard = AnyOwner + +-- | The model-kit account, good, owner and unit axes. +type ModelBase = HatBase (AccountTitles, Good, Owner, CountUnit) + +instance ExBaseClass ModelBase where + getAccountTitle (_ :< (title, _, _, _)) = title + setAccountTitle (postingHat :< (_, good, owner, unit)) title = + postingHat :< (title, good, owner, unit) + +-- | Events keep the original sales and later settlement separately readable. +data EventTag + = SalesPurchase + | Settlement + | BlankEvent + deriving (Eq, Ord, Show, Generic) + +instance Hashable EventTag + +instance Note EventTag where + plank = BlankEvent + +-- | Accounting period number; the Note Int instance supplies its blank value. +type Term = Int + +-- | Exact decimal ledger for two owners and two periods. +type ModelJournal = Journal.Journal (EventTag, Term) MoneyDecimal ModelBase + +-- | Build balanced sale and purchase transactions for one owner and period. +periodEntries :: Term -> Owner -> MoneyDecimal -> MoneyDecimal -> ModelJournal +periodEntries term owner revenue cost = + ( revenue .@ Not :< (Cash, Widget, owner, Yen) + .+ revenue .@ Not :< (Sales, Widget, owner, Yen) + .+ cost .@ Not :< (Purchases, Widget, owner, Yen) + .+ cost .@ Hat :< (Cash, Widget, owner, Yen) + ) .| (SalesPurchase, term) + +-- | Two-period acceptance: retained axes, historical notes and no double closing. +testAcceptance :: IO () +testAcceptance = do + let first = periodEntries 1 Alice 100 30 .+ periodEntries 1 Bob 150 40 + firstClosing <- requireRight "period-one closing" (JournalRule.closingEntries first) + let afterFirst = first .+ (firstClosing .| (Settlement, 1)) + second = afterFirst .+ periodEntries 2 Alice 60 20 .+ periodEntries 2 Bob 90 30 + secondClosing <- requireRight "period-two closing" (JournalRule.closingEntries second) + let afterSecond = second .+ (secondClosing .| (Settlement, 2)) + earnings owner algebra = Map.findWithDefault 0 + (Not :< (RetainedEarnings, Widget, owner, Yen)) (obs algebra) + salesAt term journal = fmap (Algebra.projByAccountTitle Sales) + (HashMap.lookup (SalesPurchase, term) (Journal.toMap journal)) + assertTest "period-one owner earnings" (earnings Alice firstClosing == 70 && earnings Bob firstClosing == 110) + assertTest "period-two only current earnings" (earnings Alice secondClosing == 40 && earnings Bob secondClosing == 60) + assertTest "accumulated owner earnings" $ + earnings Alice (Journal.toAlg afterSecond) == 110 && earnings Bob (Journal.toAlg afterSecond) == 170 + assertTest "historical sales remain under their original notes" $ + fmap rawObservation (salesAt 1 afterSecond) == fmap rawObservation (salesAt 1 first) + && fmap rawObservation (salesAt 2 afterSecond) == fmap rawObservation (salesAt 2 second) + assertTest "settlement note contains its entries" $ + fmap rawObservation (HashMap.lookup (Settlement, 2) (Journal.toMap afterSecond)) + == Just (rawObservation secondClosing) + repeatedClosing <- requireRight "repeat closing" (JournalRule.closingEntries afterSecond) + assertTest "closing twice emits no further entries" (Algebra.isZero repeatedClosing) + assertTest "acceptance ledger stays balanced" (norm (decL afterSecond) == norm (decR afterSecond)) + +-- | Register all properties and fixed examples in ExchangeAlgebra-test. +runTests :: IO () +runTests = do + quickProperty "L1 Double" (propCompatibility (Proxy :: Proxy Double)) + quickProperty "L1 MoneyDecimal" (propCompatibility (Proxy :: Proxy MoneyDecimal)) + quickProperty "L2 Double" (propClosing (Proxy :: Proxy Double)) + quickProperty "L2 MoneyDecimal" (propClosing (Proxy :: Proxy MoneyDecimal)) + quickProperty "L3 Double" (propBalance (Proxy :: Proxy Double)) + quickProperty "L3 MoneyDecimal" (propBalance (Proxy :: Proxy MoneyDecimal)) + quickProperty "L4 canonical rules" propCanonical + quickProperty "L5 Double" (propNonnegative (Proxy :: Proxy Double)) + quickProperty "L5 MoneyDecimal" (propNonnegative (Proxy :: Proxy MoneyDecimal)) + testValidation + testLegacyMiss + testApplication + testClosing + testClosingOverflow + testAcceptance + putStrLn "[PASS] transfer rule regressions and two-period acceptance" diff --git a/test/doctests.hs b/test/doctests.hs --- a/test/doctests.hs +++ b/test/doctests.hs @@ -22,4 +22,15 @@ , "src/ExchangeAlgebra/Reporting/Group.hs" -- optimization layer: not re-exported from the umbrella, -- so listed explicitly to check its examples too. - , "src/ExchangeAlgebra/Optimize.hs"] + , "src/ExchangeAlgebra/Optimize.hs" + -- 0.5.1.0 umbrellas (re-export only): not reachable from the + -- top-level umbrella, so listed explicitly. + , "src/ExchangeAlgebra/Foundation.hs" + , "src/ExchangeAlgebra/Accounting.hs" + , "src/ExchangeAlgebra/Algebra/Readout/Net.hs" + , "src/ExchangeAlgebra/Simulate/Engine.hs" + , "src/ExchangeAlgebra/Simulate/Analysis.hs" + , "src/ExchangeAlgebra/Simulate/Random.hs" + , "src/ExchangeAlgebra/Render/Csv.hs" + , "src/ExchangeAlgebra/Render/Bookkeeping.hs" + , "src/ExchangeAlgebra/Render/Simulation.hs"] diff --git a/test/fixtures/account-semantics-050/README.md b/test/fixtures/account-semantics-050/README.md new file mode 100644 --- /dev/null +++ b/test/fixtures/account-semantics-050/README.md @@ -0,0 +1,28 @@ +# Account semantics 0.5.0.0 — Land 1 + +Generated by `tools/DumpAccountMetadata.hs` from the current registry +(regenerated at each account-semantics Land; last regenerated at Land 4a, which +added three JCCI titles and made two titles consolidation-only). The commit +`09c8a60c0bfb1a7fedb01689ceee789b8b4e6084` recorded in the fixture headers is the +Land 1 baseline the fixture family was first cut from. + +- `metadata.tsv` freezes role, posting capability, division semantics, + home-side semantics, and reporting eligibility for all 235 concrete titles. +- `account-info.tsv` freezes the LLM-facing projection, including descriptions + that distinguish statement classifications from bookkeeping control classes + and internal direction encodings. +- `suggest.tsv` freezes LLM-facing search after removing legacy placeholder + classifications from the search index. +- `consumer-inventory.txt` is the post-Land 1 closed consumer set. The Land 0 + inventory remains frozen in `pre-account-semantics-050`. + +The wildcard `AccountTitle` is intentionally absent and must be rejected by +`accountSemantics` and `describeAccount`. + +When adding an `AccountTitles` constructor, do not mechanically regenerate +these files. First decide its role, posting capability, division semantics, +home-side semantics, and reporting eligibility explicitly. + +These fixtures are additive to `pre-account-semantics-050`: the earlier +fixture remains the compatibility oracle for legacy algebra, closing, +projection, and presentation behavior. diff --git a/test/fixtures/account-semantics-050/account-info.tsv b/test/fixtures/account-semantics-050/account-info.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/account-semantics-050/account-info.tsv @@ -0,0 +1,241 @@ +# account-semantics-050 Land 1 LLM AccountInfo (title, roles, posting, divisionSemantics, homeSideSemantics, reportingEligibility, nameEn, nameJa, description); schema 1; base 09c8a60c0bfb1a7fedb01689ceee789b8b4e6084 +Cash [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Cash 現金 Asset: Cash (現金) +Deposits [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Savings deposits 普通預金 Asset: Savings deposits (普通預金) +CurrentDeposits [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Current deposits 当座預金 Asset: Current deposits (当座預金) +Securities [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Securities 有価証券 Asset: Securities (有価証券) +InvestmentSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Investment securities 投資有価証券 Asset: Investment securities (投資有価証券) +InvestmentInAssociate [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Investment in associate 関係会社株式 Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定). +LongTermNationalBonds [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Long-term national bonds 長期国債 Asset: Long-term national bonds (長期国債) +ShortTermNationalBonds [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Short-term national bonds 短期国債 Asset: Short-term national bonds (短期国債) +Products [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Products 商品 Asset: Products (商品)。分記法用。3 分法 (仕入\/売上\/繰越商品) では 'MerchandiseInventory' を使う +Machinery [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Machinery and equipment 機械装置 Asset: Machinery and equipment (機械装置) +Building [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Real estate 建物 Asset: Real estate (建物) +Vehicle [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Vehicles 車両運搬具 Asset: Vehicles (車両運搬具) +StockInvestment [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Stock investment 株式投資 Asset: Stock investment (株式投資) +EquipmentInvestment [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Equipment investment 設備投資 Asset: Equipment investment (設備投資) +LongTermLoansReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Long-term loans receivable 長期貸付金 Asset: Long-term loans receivable (長期貸付金) +AccountsReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Accounts receivable 売掛金 Asset: Accounts receivable (売掛金) +ShortTermLoansReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Short-term loans receivable 短期貸付金 Asset: Short-term loans receivable (短期貸付金) +ReserveDepositReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Reserve deposits, asset side 準備預金 Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系) +Gold [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Gold 金 Asset: Gold (金) +GovernmentService [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Government service 政府サービス Asset: Government service (政府サービス。SNA\/マクロ系) +CapitalStock [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Capital stock 資本金 Equity: Capital stock (資本金) +RetainedEarnings [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Retained earnings 繰越利益剰余金 Equity: Retained earnings (繰越利益剰余金) +LongTermLoansPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Long-term loans payable 長期借入金 Liability: Long-term loans payable (長期借入金) +ShortTermLoansPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Short-term loans payable 短期借入金 Liability: Short-term loans payable (短期借入金) +LoansPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Loans payable 借入金 Liability: Loans payable (借入金) +ReserveForDepreciation [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Reserve for depreciation 減価償却引当金 Liability: Reserve for depreciation (減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う) +DepositPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Deposits accepted 受入預金 Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived') +LongTermNationalBondsPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Long-term national bonds payable 長期国債 Liability: Long-term national bonds payable (長期国債, 発行側) +ShortTermNationalBondsPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Short-term national bonds payable 短期国債 Liability: Short-term national bonds payable (短期国債, 発行側) +ReserveDepositPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Reserve deposits, liability side 準備預金 Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり) +CentralBankNotePayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Central bank notes 発行銀行券 Liability: Central bank notes (発行銀行券。SNA\/マクロ系) +Depreciation [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Depreciation 減価償却費 Expense: Depreciation (減価償却費) +AmortizationExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Amortization expense for intangibles 無形固定資産償却費 Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される) +SalesCost [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Cost of sales 売上原価 Expense: Cost of sales (売上原価) +BusinessTrip [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Travel and transportation 旅費交通費 Expense: Travel and transportation (旅費交通費) +Commutation [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Communication 通信費 Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う) +UtilitiesExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Utilities 水道光熱費 Expense: Utilities (水道光熱費) +RentExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Rent 支払家賃 Expense: Rent (支払家賃) +AdvertisingExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Advertising 広告宣伝費 Expense: Advertising (広告宣伝費) +DeliveryExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Delivery 発送費 Expense: Delivery (発送費) +SuppliesExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Supplies 消耗品費 Expense: Supplies (消耗品費) +MiscellaneousExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Miscellaneous 雑費 Expense: Miscellaneous (雑費) +WageExpenditure [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Wages 給料 Expense: Wages (給料) +InterestExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Interest expense 支払利息 Expense: Interest expense (支払利息) +TaxesExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Taxes 租税公課 Expense: Taxes (租税公課) +ConsumptionExpenditure [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Consumption expenditure 消費支出 Expense: Consumption expenditure (消費支出。SNA\/マクロ系) +SubsidyExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Subsidy expenditure 補助金支出 Expense: Subsidy expenditure (補助金支出。SNA\/マクロ系) +CentralBankPaymentExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Central bank payment to treasury 国庫納付金支出 Expense: Central bank payment to treasury (国庫納付金支出。SNA\/マクロ系) +Purchases [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Purchases 仕入 Expense: Purchases (仕入) +NetIncome [PeriodResult] EngineGeneratedOnly DirectionEncoding Cost FixedHomeSide Debit DerivedPresentation Net income 当期純利益 Period result: net income (当期純利益). Engine-generated only; the legacy Cost value is an internal direction encoding, not an expense classification. +ValueAdded [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Value added 付加価値 Revenue: Value added (付加価値。SNA\/マクロ系) +SubsidyIncome [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Subsidy income 補助金収入 Revenue: Subsidy income (補助金収入。SNA\/マクロ系) +NationalBondInterestEarned [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible National bond interest earned 国債利息収入 Revenue: National bond interest earned (国債利息収入) +DepositInterestEarned [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Deposit interest earned 預金利息収入 Revenue: Deposit interest earned (預金利息収入) +GrossProfit [ReportingSubtotal] EngineGeneratedOnly DirectionEncoding Revenue FixedHomeSide Credit DerivedPresentation Gross profit 売上総利益 Legacy engine coordinate: gross profit (売上総利益). Engine-generated only; the legacy Revenue value is an internal direction encoding, not a statement subtotal definition. +OrdinaryProfit [ReportingSubtotal] EngineGeneratedOnly DirectionEncoding Revenue FixedHomeSide Credit DerivedPresentation Ordinary profit 経常利益 Legacy engine coordinate: ordinary profit (経常利益). Engine-generated only; the legacy Revenue value is an internal direction encoding, not a statement subtotal definition. +InterestEarned [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Interest earned 受取利息 Revenue: Interest earned (受取利息) +ReceiptFee [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Receipt fee 受取手数料 Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees') +RentalIncome [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Rental income 受取家賃 Revenue: Rental income (受取家賃) +WageEarned [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Wage income 賃金収入 Revenue: Wage income (賃金収入。SNA\/マクロ系) +TaxesRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Tax revenue 租税収入 Revenue: Tax revenue (租税収入。SNA\/マクロ系) +CentralBankPaymentIncome [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Central bank payment to treasury 国庫納付金収入 Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系) +Sales [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Sales 売上 Revenue: Sales (売上) +EquityInEarningsOfInvestee [OrdinaryAccount] ConsolidationOnly StatementDivision Revenue FixedHomeSide Credit ContextualPresentation Equity in earnings of investee 持分法による投資利益 Consolidation result: equity in earnings of investee (持分法による投資利益). Available only in consolidation worksheets. +NetLoss [PeriodResult] EngineGeneratedOnly DirectionEncoding Revenue FixedHomeSide Credit DerivedPresentation Net loss 当期純損失 Period result: net loss (当期純損失). Engine-generated only; the legacy Revenue value is an internal direction encoding, not a revenue classification. +PettyCash [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Petty cash 小口現金 Asset: Petty cash (小口現金) +NotesReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Notes receivable 受取手形 Asset: Notes receivable (受取手形) +ElectronicallyRecordedReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Electronically recorded monetary claims 電子記録債権 Asset: Electronically recorded monetary claims (電子記録債権) +CreditCardReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Credit card receivable クレジット売掛金 Asset: Credit card receivable (クレジット売掛金) +NotesLoansReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Loans receivable on notes 手形貸付金 Asset: Loans receivable on notes (手形貸付金) +MerchandiseInventory [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Merchandise inventory 繰越商品 Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\/Sales\/MerchandiseInventory). For the perpetual\/specific-identification method (分記法) use 'Products' instead. +AdvancesPaid [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Advances paid 前払金 Asset: Advances paid (前払金) +PrepaidExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Prepaid expenses 前払費用 Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定) +AccruedRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Accrued revenue 未収収益 Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定) +OtherReceivables [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Other receivables 未収入金 Asset: Other receivables (未収入金) +PaymentsOnBehalf [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Payments made on behalf 立替金 Asset: Payments made on behalf (立替金) +SuspensePayments [SuspenseOrClearingAccount] OrdinaryPosting BookkeepingControlClass Assets FixedHomeSide Debit ContextualPresentation Suspense payments 仮払金 Temporary account: suspense payments (仮払金). Its legacy Assets value is a bookkeeping control class; unresolved balances require review before presentation. +ConsumptionTaxPaid [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Consumption tax paid 仮払消費税 Asset: Consumption tax paid (仮払消費税) +PrepaidCorporateIncomeTaxes [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Prepaid corporate income taxes 仮払法人税等 Asset: Prepaid corporate income taxes (仮払法人税等) +Land [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Land 土地 Asset: Land (土地) +Fixtures [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Fixtures and equipment 備品 Asset: Fixtures and equipment (備品) +Patent [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Patent 特許権 Asset: Patent (特許権) +Trademark [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Trademark 商標権 Asset: Trademark (商標権) +Software [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Software ソフトウェア Asset: Software (ソフトウェア) +CashOverShort [SuspenseOrClearingAccount] OrdinaryPosting BookkeepingControlClass Assets ContextDependentHomeSide NotPresented Cash over and short 現金過不足 Temporary account: cash over and short (現金過不足). It must be cleared at closing and is not presented in financial statements. +AccountsPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Accounts payable 買掛金 Liability: Accounts payable (買掛金) +NotesPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Notes payable 支払手形 Liability: Notes payable (支払手形) +ElectronicallyRecordedObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Electronically recorded monetary obligations 電子記録債務 Liability: Electronically recorded monetary obligations (電子記録債務) +NotesLoansPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Loans payable on notes 手形借入金 Liability: Loans payable on notes (手形借入金) +BankOverdraft [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Bank overdraft 当座借越 Liability: Bank overdraft (当座借越) +AdvancesReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Advances received 前受金 Liability: Advances received (前受金) +UnearnedRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Unearned revenue 前受収益 Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定) +AccruedExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Accrued expenses 未払費用 Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定) +OtherPayables [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Other payables 未払金 Liability: Other payables (未払金) +DepositsReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Deposits received 預り金 Liability: Deposits received (預り金) +SuspenseReceipts [SuspenseOrClearingAccount] OrdinaryPosting BookkeepingControlClass Liability FixedHomeSide Credit ContextualPresentation Suspense receipts 仮受金 Temporary account: suspense receipts (仮受金). Its legacy Liability value is a bookkeeping control class; unresolved balances require review before presentation. +ConsumptionTaxReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Consumption tax received 仮受消費税 Liability: Consumption tax received (仮受消費税) +AccruedConsumptionTax [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Accrued (unpaid) consumption tax 未払消費税 Liability: Accrued (unpaid) consumption tax (未払消費税) +AccruedCorporateIncomeTaxes [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Accrued (unpaid) corporate income taxes 未払法人税等 Liability: Accrued (unpaid) corporate income taxes (未払法人税等) +UnpaidDividends [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Unpaid dividends 未払配当金 Liability: Unpaid dividends (未払配当金) +AllowanceForDoubtfulAccounts [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Credit StatementEligible Allowance for doubtful accounts 貸倒引当金 Asset (contra): Allowance for doubtful accounts (貸倒引当金), a credit-balance valuation account (評価勘定) deducted from receivables. Home side is Credit because it is a contra asset (isContra); values stay non-negative and the Hat\/Not structure is intact. B\/S deduction (net) presentation is the Write side's job. +AccumulatedDepreciation [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Credit StatementEligible Accumulated depreciation 減価償却累計額 Asset (contra): Accumulated depreciation (減価償却累計額), a credit-balance valuation account (評価勘定) under the indirect method (間接法), deducted from the related depreciable assets. Home side is Credit because it is a contra asset (isContra). This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\/macro-accounting name. +LegalRetainedEarnings [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Legal (appropriated) retained earnings reserve 利益準備金 Equity: Legal (appropriated) retained earnings reserve (利益準備金) +CumulativeTranslationAdjustment [OrdinaryAccount] ConsolidationOnly StatementDivision Equity FixedHomeSide Credit ContextualPresentation Cumulative translation adjustment 為替換算調整勘定 Consolidation adjustment: cumulative translation adjustment (為替換算調整勘定). Available only in consolidation worksheets. +ProvisionForDoubtfulAccounts [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Provision for doubtful accounts 貸倒引当金繰入 Cost: Provision for doubtful accounts (貸倒引当金繰入) +BadDebtLoss [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Bad debt loss 貸倒損失 Cost: Bad debt loss (貸倒損失) +LossOnSalesOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on sales of fixed assets 固定資産売却損 Cost: Loss on sales of fixed assets (固定資産売却損) +LossOnSalesOfNotesReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on sales of notes receivable 手形売却損 Cost: Loss on sales of notes receivable (手形売却損) +PaymentFees [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Payment fees / fees paid 支払手数料 Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee' +MiscellaneousLoss [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Miscellaneous loss 雑損 Cost: Miscellaneous loss (雑損) +CorporateIncomeTaxes [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Corporate income taxes 法人税等 Cost: Corporate income taxes (法人税等) +CommunicationExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Communication expenses 通信費 Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also "Communication"); 'Commutation' is retained for backward compatibility. +GainOnSalesOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Gain on sales of fixed assets 固定資産売却益 Revenue: Gain on sales of fixed assets (固定資産売却益) +RecoveryOfBadDebts [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Recovery of bad debts written off 償却債権取立益 Revenue: Recovery of bad debts written off (償却債権取立益) +MiscellaneousIncome [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Miscellaneous income 雑益 Revenue: Miscellaneous income (雑益) +ReversalOfAllowanceForDoubtfulAccounts [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Reversal of allowance for doubtful accounts 貸倒引当金戻入 Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released). +TimeDeposits [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Time deposits 定期預金 Assets: Time deposits (定期預金) +LoansReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Loans receivable 貸付金 Assets: Loans receivable (貸付金) +GiftCertificatesReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Gift certificates received 受取商品券 Assets: Gift certificates received (受取商品券) +SecurityDepositsPaid [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Guarantee deposits 差入保証金 Assets: Guarantee deposits (差入保証金) +SuppliesOnHand [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Supplies 貯蔵品 Assets: Supplies (貯蔵品) +ContractAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Contract assets 契約資産 Assets: Contract assets (契約資産) +IncomeTaxesRefundReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Income taxes refund receivable 未収還付法人税等 Assets: Income taxes refund receivable (未収還付法人税等) +WorkInProcess [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Work in process 仕掛品 Assets: Work in process (仕掛品) +DeferredTaxAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Deferred tax assets 繰延税金資産 Assets: Deferred tax assets (繰延税金資産) +LeasedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Leased assets リース資産 Assets: Leased assets (リース資産) +ToolsAndInstruments [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Tools and instruments 工具器具 Assets: Tools and instruments (工具器具) +ConstructionInProgress [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Construction in progress 建設仮勘定 Assets: Construction in progress (建設仮勘定) +Goodwill [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Goodwill のれん Assets: Goodwill (のれん) +SoftwareInProgress [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Software in progress ソフトウェア仮勘定 Assets: Software in progress (ソフトウェア仮勘定) +LongTermPrepaidExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Long-term prepaid expenses 長期前払費用 Assets: Long-term prepaid expenses (長期前払費用) +DishonoredNotesReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Dishonored notes receivable 不渡手形 Assets: Dishonored notes receivable (不渡手形) +PrepaidPensionCost [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Prepaid pension costs 前払年金費用 Assets: Prepaid pension costs (前払年金費用) +NetDefinedBenefitAsset [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Retirement benefit asset 退職給付に係る資産 Assets: Retirement benefit asset (退職給付に係る資産) +DepositsInSpecialAccounts [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Deposits in special accounts 別段預金 Assets: Deposits in special accounts (別段預金) +Structures [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Structures 構築物 Assets: Structures (構築物) +LeaseholdRights [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Leasehold interests in land 借地権 Assets: Leasehold interests in land (借地権) +NonOperatingNotesReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Non-operating notes receivable 営業外受取手形 Assets: Non-operating notes receivable (営業外受取手形) +NonOperatingElectronicallyRecordedReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Electronically recorded monetary claims - non-operating 営業外電子記録債権 Assets: Electronically recorded monetary claims - non-operating (営業外電子記録債権) +RefundLiabilities [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Refund liabilities 返金負債 Liability: Refund liabilities (返金負債) +NonOperatingNotesPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Non-operating notes payable 営業外支払手形 Liability: Non-operating notes payable (営業外支払手形) +NonOperatingElectronicallyRecordedObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Electronically recorded obligations - non-operating 営業外電子記録債務 Liability: Electronically recorded obligations - non-operating (営業外電子記録債務) +BonusesPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Accrued bonuses 未払賞与 Liability: Accrued bonuses (未払賞与) +AllowanceForRepairs [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Provision for repairs 修繕引当金 Liability: Provision for repairs (修繕引当金) +AllowanceForProductWarranties [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Provision for warranties 商品保証引当金 Liability: Provision for warranties (商品保証引当金) +AllowanceForBonuses [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Provision for bonuses 賞与引当金 Liability: Provision for bonuses (賞与引当金) +DeferredTaxLiabilities [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Deferred tax liabilities 繰延税金負債 Liability: Deferred tax liabilities (繰延税金負債) +LeaseObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Lease liabilities リース債務 Liability: Lease liabilities (リース債務) +GuaranteeDepositsReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Guarantee deposits received 預り保証金 Liability: Guarantee deposits received (預り保証金) +AllowanceForRetirementBenefits [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Provision for retirement benefits 退職給付引当金 Liability: Provision for retirement benefits (退職給付引当金) +LongTermOtherPayables [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Long-term accounts payable - other 長期未払金 Liability: Long-term accounts payable - other (長期未払金) +NetDefinedBenefitLiability [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Retirement benefit liability 退職給付に係る負債 Liability: Retirement benefit liability (退職給付に係る負債) +StockSubscriptionDeposits [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Deposits for subscriptions of shares 株式申込証拠金 Equity: Deposits for subscriptions of shares (株式申込証拠金) +LegalCapitalSurplus [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Legal capital surplus 資本準備金 Equity: Legal capital surplus (資本準備金) +OtherCapitalSurplus [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Other capital surplus その他資本剰余金 Equity: Other capital surplus (その他資本剰余金) +DividendEqualizationReserve [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Reserve for dividend equalization 配当平均積立金 Equity: Reserve for dividend equalization (配当平均積立金) +RepairFundReserve [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Reserve for repairs 修繕積立金 Equity: Reserve for repairs (修繕積立金) +ConstructionFundReserve [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Reserve for new construction 新築積立金 Equity: Reserve for new construction (新築積立金) +GeneralReserve [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible General reserve 別途積立金 Equity: General reserve (別途積立金) +ValuationDifferenceOnOtherSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Valuation difference on available-for-sale securities その他有価証券評価差額金 Equity: Valuation difference on available-for-sale securities (その他有価証券評価差額金) +NonControllingInterests [AttributionAccount] ConsolidationOnly StatementDivision Equity FixedHomeSide Credit ContextualPresentation Non-controlling interests 非支配株主持分 Equity: Non-controlling interests (非支配株主持分) +CapitalSurplus [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Capital surplus 資本剰余金 Equity: Capital surplus (資本剰余金) +EarnedSurplus [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible Retained earnings 利益剰余金 Equity: Retained earnings (利益剰余金) +ServiceRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Service revenue 役務収益 Revenue: Service revenue (役務収益) +OperatingRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Operating revenue 営業収益 Revenue: Operating revenue (営業収益) +GainOnSalesOfSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Gain on sale of securities 有価証券売却益 Revenue: Gain on sale of securities (有価証券売却益) +GainOnValuationOfSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Gain on valuation of securities 有価証券評価益 Revenue: Gain on valuation of securities (有価証券評価益) +DividendsReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Dividend income 受取配当金 Revenue: Dividend income (受取配当金) +InterestOnSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Interest on securities 有価証券利息 Revenue: Interest on securities (有価証券利息) +GainOnSalesOfInvestmentSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Gain on sale of investment securities 投資有価証券売却益 Revenue: Gain on sale of investment securities (投資有価証券売却益) +InsuranceGain [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Gain on insurance claims 保険差益 Revenue: Gain on insurance claims (保険差益) +GainOnBargainPurchase [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Gain on bargain purchase 負ののれん発生益 Revenue: Gain on bargain purchase (負ののれん発生益) +ReversalOfAllowanceForRepairs [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Reversal of provision for repairs 修繕引当金戻入 Revenue: Reversal of provision for repairs (修繕引当金戻入) +ReversalOfAllowanceForProductWarranties [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Reversal of provision for warranties 商品保証引当金戻入 Revenue: Reversal of provision for warranties (商品保証引当金戻入) +GainOnDonationOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Gain on receipt of donated non-current assets 固定資産受贈益 Revenue: Gain on receipt of donated non-current assets (固定資産受贈益) +GainOnNationalSubsidies [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Gain on receipt of national subsidies 国庫補助金受贈益 Revenue: Gain on receipt of national subsidies (国庫補助金受贈益) +GainOnConstructionGrants [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Gain on contribution received for construction 工事負担金受贈益 Revenue: Gain on contribution received for construction (工事負担金受贈益) +LandRentReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Rental income from land 受取地代 Revenue: Rental income from land (受取地代) +SalesRebates [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Debit StatementEligible Sales rebates 売上割戻 Revenue: Sales rebates (売上割戻) +CostOfServices [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Cost of services 役務原価 Cost: Cost of services (役務原価) +OperatingExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Operating expenses 営業費用 Cost: Operating expenses (営業費用) +InventoryShrinkageLoss [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Inventory shrinkage loss 棚卸減耗損 Cost: Inventory shrinkage loss (棚卸減耗損) +LossOnValuationOfMerchandise [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Valuation loss on goods 商品評価損 Cost: Valuation loss on goods (商品評価損) +Bonuses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Bonuses 賞与 Cost: Bonuses (賞与) +RetirementBenefitExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Retirement benefit expenses 退職給付費用 Cost: Retirement benefit expenses (退職給付費用) +ProvisionForRepairs [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Provision for repairs 修繕引当金繰入 Cost: Provision for repairs (修繕引当金繰入) +ProvisionForBonuses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Provision for bonuses 賞与引当金繰入 Cost: Provision for bonuses (賞与引当金繰入) +ProvisionForProductWarranties [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Provision for warranties 商品保証引当金繰入 Cost: Provision for warranties (商品保証引当金繰入) +ResearchAndDevelopmentExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Research and development expenses 研究開発費 Cost: Research and development expenses (研究開発費) +AmortizationOfGoodwill [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Amortization of goodwill のれん償却 Cost: Amortization of goodwill (のれん償却) +AmortizationOfSoftware [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Amortization of software ソフトウェア償却 Cost: Amortization of software (ソフトウェア償却) +AmortizationOfPatents [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Amortization of patent rights 特許権償却 Cost: Amortization of patent rights (特許権償却) +LeaseExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Lease expenses 支払リース料 Cost: Lease expenses (支払リース料) +IncorporationExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Organization expenses 創立費 Cost: Organization expenses (創立費) +StockIssuanceCosts [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Share issuance costs 株式交付費 Cost: Share issuance costs (株式交付費) +BusinessCommencementExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Business commencement expenses 開業費 Cost: Business commencement expenses (開業費) +DevelopmentExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Development expenses 開発費 Cost: Development expenses (開発費) +LossOnSalesOfElectronicallyRecordedReceivables [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on sale of electronically recorded monetary claims 電子記録債権売却損 Cost: Loss on sale of electronically recorded monetary claims (電子記録債権売却損) +LossOnSalesOfReceivables [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on sale of receivables 債権売却損 Cost: Loss on sale of receivables (債権売却損) +LossOnSalesOfSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on sale of securities 有価証券売却損 Cost: Loss on sale of securities (有価証券売却損) +LossOnValuationOfSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on valuation of securities 有価証券評価損 Cost: Loss on valuation of securities (有価証券評価損) +LossOnSalesOfInvestmentSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on sale of investment securities 投資有価証券売却損 Cost: Loss on sale of investment securities (投資有価証券売却損) +LossOnFire [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on fire 火災損失 Cost: Loss on fire (火災損失) +LossOnRetirementOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on retirement of non-current assets 固定資産除却損 Cost: Loss on retirement of non-current assets (固定資産除却損) +LossOnReductionOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Loss on tax purpose reduction entry of non-current assets 固定資産圧縮損 Cost: Loss on tax purpose reduction entry of non-current assets (固定資産圧縮損) +AdditionalIncomeTaxesForPriorPeriods [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Additional income taxes for prior periods 追徴法人税等 Cost: Additional income taxes for prior periods (追徴法人税等) +RefundOfIncomeTaxes [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Credit StatementEligible Refund of income taxes 還付法人税等 Cost: Refund of income taxes (還付法人税等) +PurchaseRebates [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Credit StatementEligible Purchase rebates 仕入割戻 Cost: Purchase rebates (仕入割戻) +WelfareExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Welfare expenses 福利厚生費 Cost: Welfare expenses (福利厚生費) +MaintenanceExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Maintenance expenses 保守費 Cost: Maintenance expenses (保守費) +StatutoryWelfareExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Legal welfare expenses 法定福利費 Cost: Legal welfare expenses (法定福利費) +LandRentPaid [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Rent expenses on land 支払地代 Cost: Rent expenses on land (支払地代) +InsuranceExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Insurance expenses 保険料 Cost: Insurance expenses (保険料) +RepairsExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Repair expenses 修繕費 Cost: Repair expenses (修繕費) +StorageExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Storage costs 保管費 Cost: Storage costs (保管費) +MembershipFees [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Membership fees 諸会費 Cost: Membership fees (諸会費) +IncomeSummary [ClosingDevice] ClosingOnly DirectionEncoding Assets ContextDependentHomeSide NotPresented Income summary 損益 Closing device: income summary (損益). Available only during closing; the legacy Assets value is an internal direction encoding, not a balance-sheet classification. +SuspenseAccount [SuspenseOrClearingAccount] OrdinaryPosting BookkeepingControlClass Assets ContextDependentHomeSide ContextualPresentation Suspense account 未決算 Temporary account: suspense account (未決算). Its legacy Assets value is a bookkeeping control class; unresolved balances require review before presentation. +ForeignExchangeGains [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible Foreign exchange gains 為替差益 Revenue: Foreign exchange gains (為替差益) +ForeignExchangeLosses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Foreign exchange losses 為替差損 Cost: Foreign exchange losses (為替差損) +ContraAccountForGuaranteeObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Contra account for guarantee obligations 保証債務見返 Assets: Contra account for guarantee obligations (保証債務見返) +GuaranteeObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Guarantee obligations 保証債務 Liability: Guarantee obligations (保証債務) +IncomeTaxesAdjustment [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Income taxes - deferred 法人税等調整額 Cost: Income taxes - deferred (法人税等調整額) +BranchCurrentAccount [ReciprocalAccount] OrdinaryPosting BookkeepingControlClass Assets FixedHomeSide Debit ContextualPresentation Branch current account 支店 Reciprocal account: branch current account (支店). It may remain in head-office books but is eliminated when head-office and branch balances are combined. +HeadOfficeCurrentAccount [ReciprocalAccount] OrdinaryPosting BookkeepingControlClass Liability FixedHomeSide Credit ContextualPresentation Head office current account 本店 Reciprocal account: head-office current account (本店). It may remain in branch books but is eliminated when head-office and branch balances are combined. +NetIncomeAttributableToNCI [AttributionAccount,PeriodResult] ConsolidationOnly DirectionEncoding Cost FixedHomeSide Debit ContextualPresentation Profit attributable to non-controlling interests 非支配株主に帰属する当期純利益 Consolidation attribution result: profit attributable to non-controlling interests (非支配株主に帰属する当期純利益). Available only in consolidation worksheets; the legacy Cost value is an internal direction encoding. +NetLossAttributableToNCI [AttributionAccount,PeriodResult] ConsolidationOnly DirectionEncoding Revenue FixedHomeSide Credit ContextualPresentation Loss attributable to non-controlling interests 非支配株主に帰属する当期純損失 Consolidation attribution result: loss attributable to non-controlling interests (非支配株主に帰属する当期純損失). Available only in consolidation worksheets; the legacy Revenue value is an internal direction encoding. +TradingSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Trading securities 売買目的有価証券 Assets: Trading securities (売買目的有価証券) +HeldToMaturityBonds [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Held-to-maturity bonds 満期保有目的債券 Assets: Held-to-maturity bonds (満期保有目的債券) +SubsidiaryStocks [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Shares of subsidiaries 子会社株式 Assets: Shares of subsidiaries (子会社株式) +AffiliateStocks [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Shares of associates 関連会社株式 Assets: Shares of associates (関連会社株式) +AvailableForSaleSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Available-for-sale securities その他有価証券 Assets: Available-for-sale securities (その他有価証券) +ConsumptionTaxRefundReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Consumption tax refund receivable 未収還付消費税 Asset: Consumption tax refund receivable (未収還付消費税) +PropertyTaxPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Property tax payable 未払固定資産税 Liability: Property tax payable (未払固定資産税) +DepositsReceivedFromOfficers [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible Deposits received from officers 役員預り金 Liability: Deposits received from officers (役員預り金) +EntertainmentExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Entertainment expenses 交際費 Expense: Entertainment expenses (交際費) +MeetingExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Meeting expenses 会議費 Expense: Meeting expenses (会議費) +NewspaperBooksExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible Newspapers and books 新聞図書費 Expense: Newspapers and books (新聞図書費) +RawMaterials [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Raw materials 原材料 Assets: Raw materials (原材料) +GoodsInTransit [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible Goods in transit 未着品 Assets: Goods in transit (未着品) diff --git a/test/fixtures/account-semantics-050/consumer-inventory.txt b/test/fixtures/account-semantics-050/consumer-inventory.txt new file mode 100644 --- /dev/null +++ b/test/fixtures/account-semantics-050/consumer-inventory.txt @@ -0,0 +1,48 @@ +examples/audit-eval/gen/DeriveEA.hs +examples/audit-eval/gen/accounts.py +examples/audit-eval/harness/EmitCanonical.hs +examples/audit-eval/harness/LoadChecked.hs +examples/audit-eval/oracle/Oracle.hs +examples/audit-eval/runner/arms.py +examples/audit-eval/runner/build.py +examples/basic/elementaryBookkeepingEx2.hs +examples/basic/elementaryBookkeepingEx3.hs +examples/basic/elementaryBookkeepingEx4.hs +examples/basic/elementaryBookkeepingEx9.hs +examples/basic/simulateEx1.hs +examples/basic/simulateEx2.hs +examples/basic/simulateEx2Fast.hs +examples/benchmark/Bench.hs +examples/deterministic/ripple/RippleEffect.hs +examples/deterministic/ripple/ripple.hs +examples/deterministic/ripple/rippleWithStock.hs +examples/deterministic/ripple/rippleWithStockMultiSeeds.hs +examples/market/MarketModel.hs +examples/optimization/CGE/CGE.hs +examples/optimization/CGE/stdcge.hs +examples/optimization/cge-lite/Model.hs +src/ExchangeAlgebra/Algebra.hs +src/ExchangeAlgebra/Algebra/Base.hs +src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs +src/ExchangeAlgebra/Algebra/Base/Account/Types.hs +src/ExchangeAlgebra/Algebra/Base/Element.hs +src/ExchangeAlgebra/Algebra/Transfer.hs +src/ExchangeAlgebra/Assist.hs +src/ExchangeAlgebra/Bookkeeping.hs +src/ExchangeAlgebra/Consolidation/Worksheet.hs +src/ExchangeAlgebra/Convert.hs +src/ExchangeAlgebra/Convert/Checked.hs +src/ExchangeAlgebra/Journal.hs +src/ExchangeAlgebra/Journal/Transfer.hs +src/ExchangeAlgebra/Reporting/Metric.hs +src/ExchangeAlgebra/Reporting/Presentation.hs +src/ExchangeAlgebra/Simulate/Lite.hs +src/ExchangeAlgebra/TrialBalance/Validation.hs +src/ExchangeAlgebra/Write.hs +test/Spec.hs +tools/DumpAccountMetadata.hs +tools/DumpAccountSemanticsGolden.hs +tools/DumpGolden.hs +tools/DumpPostVocabGolden.hs +tools/DumpVocabGolden.hs +tools/ProbeFinalStock.hs diff --git a/test/fixtures/account-semantics-050/metadata.tsv b/test/fixtures/account-semantics-050/metadata.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/account-semantics-050/metadata.tsv @@ -0,0 +1,241 @@ +# account-semantics-050 Land 1 registry (title, roles, posting, divisionSemantics, homeSideSemantics, reportingEligibility); schema 1; base 09c8a60c0bfb1a7fedb01689ceee789b8b4e6084 +Cash [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Deposits [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +CurrentDeposits [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Securities [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +InvestmentSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +InvestmentInAssociate [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +LongTermNationalBonds [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +ShortTermNationalBonds [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Products [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Machinery [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Building [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Vehicle [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +StockInvestment [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +EquipmentInvestment [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +LongTermLoansReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +AccountsReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +ShortTermLoansReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +ReserveDepositReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Gold [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +GovernmentService [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +CapitalStock [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +RetainedEarnings [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +LongTermLoansPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +ShortTermLoansPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +LoansPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +ReserveForDepreciation [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +DepositPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +LongTermNationalBondsPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +ShortTermNationalBondsPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +ReserveDepositPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +CentralBankNotePayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +Depreciation [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +AmortizationExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +SalesCost [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +BusinessTrip [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +Commutation [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +UtilitiesExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +RentExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +AdvertisingExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +DeliveryExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +SuppliesExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +MiscellaneousExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +WageExpenditure [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +InterestExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +TaxesExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +ConsumptionExpenditure [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +SubsidyExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +CentralBankPaymentExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +Purchases [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +NetIncome [PeriodResult] EngineGeneratedOnly DirectionEncoding Cost FixedHomeSide Debit DerivedPresentation +ValueAdded [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +SubsidyIncome [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +NationalBondInterestEarned [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +DepositInterestEarned [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +GrossProfit [ReportingSubtotal] EngineGeneratedOnly DirectionEncoding Revenue FixedHomeSide Credit DerivedPresentation +OrdinaryProfit [ReportingSubtotal] EngineGeneratedOnly DirectionEncoding Revenue FixedHomeSide Credit DerivedPresentation +InterestEarned [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +ReceiptFee [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +RentalIncome [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +WageEarned [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +TaxesRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +CentralBankPaymentIncome [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +Sales [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +EquityInEarningsOfInvestee [OrdinaryAccount] ConsolidationOnly StatementDivision Revenue FixedHomeSide Credit ContextualPresentation +NetLoss [PeriodResult] EngineGeneratedOnly DirectionEncoding Revenue FixedHomeSide Credit DerivedPresentation +PettyCash [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +NotesReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +ElectronicallyRecordedReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +CreditCardReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +NotesLoansReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +MerchandiseInventory [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +AdvancesPaid [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +PrepaidExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +AccruedRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +OtherReceivables [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +PaymentsOnBehalf [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +SuspensePayments [SuspenseOrClearingAccount] OrdinaryPosting BookkeepingControlClass Assets FixedHomeSide Debit ContextualPresentation +ConsumptionTaxPaid [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +PrepaidCorporateIncomeTaxes [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Land [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Fixtures [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Patent [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Trademark [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Software [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +CashOverShort [SuspenseOrClearingAccount] OrdinaryPosting BookkeepingControlClass Assets ContextDependentHomeSide NotPresented +AccountsPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +NotesPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +ElectronicallyRecordedObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +NotesLoansPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +BankOverdraft [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +AdvancesReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +UnearnedRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +AccruedExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +OtherPayables [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +DepositsReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +SuspenseReceipts [SuspenseOrClearingAccount] OrdinaryPosting BookkeepingControlClass Liability FixedHomeSide Credit ContextualPresentation +ConsumptionTaxReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +AccruedConsumptionTax [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +AccruedCorporateIncomeTaxes [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +UnpaidDividends [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +AllowanceForDoubtfulAccounts [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Credit StatementEligible +AccumulatedDepreciation [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Credit StatementEligible +LegalRetainedEarnings [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +CumulativeTranslationAdjustment [OrdinaryAccount] ConsolidationOnly StatementDivision Equity FixedHomeSide Credit ContextualPresentation +ProvisionForDoubtfulAccounts [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +BadDebtLoss [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnSalesOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnSalesOfNotesReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +PaymentFees [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +MiscellaneousLoss [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +CorporateIncomeTaxes [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +CommunicationExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +GainOnSalesOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +RecoveryOfBadDebts [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +MiscellaneousIncome [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +ReversalOfAllowanceForDoubtfulAccounts [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +TimeDeposits [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +LoansReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +GiftCertificatesReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +SecurityDepositsPaid [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +SuppliesOnHand [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +ContractAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +IncomeTaxesRefundReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +WorkInProcess [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +DeferredTaxAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +LeasedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +ToolsAndInstruments [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +ConstructionInProgress [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Goodwill [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +SoftwareInProgress [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +LongTermPrepaidExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +DishonoredNotesReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +PrepaidPensionCost [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +NetDefinedBenefitAsset [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +DepositsInSpecialAccounts [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +Structures [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +LeaseholdRights [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +NonOperatingNotesReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +NonOperatingElectronicallyRecordedReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +RefundLiabilities [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +NonOperatingNotesPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +NonOperatingElectronicallyRecordedObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +BonusesPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +AllowanceForRepairs [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +AllowanceForProductWarranties [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +AllowanceForBonuses [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +DeferredTaxLiabilities [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +LeaseObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +GuaranteeDepositsReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +AllowanceForRetirementBenefits [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +LongTermOtherPayables [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +NetDefinedBenefitLiability [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +StockSubscriptionDeposits [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +LegalCapitalSurplus [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +OtherCapitalSurplus [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +DividendEqualizationReserve [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +RepairFundReserve [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +ConstructionFundReserve [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +GeneralReserve [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +ValuationDifferenceOnOtherSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +NonControllingInterests [AttributionAccount] ConsolidationOnly StatementDivision Equity FixedHomeSide Credit ContextualPresentation +CapitalSurplus [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +EarnedSurplus [OrdinaryAccount] OrdinaryPosting StatementDivision Equity FixedHomeSide Credit StatementEligible +ServiceRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +OperatingRevenue [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +GainOnSalesOfSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +GainOnValuationOfSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +DividendsReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +InterestOnSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +GainOnSalesOfInvestmentSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +InsuranceGain [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +GainOnBargainPurchase [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +ReversalOfAllowanceForRepairs [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +ReversalOfAllowanceForProductWarranties [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +GainOnDonationOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +GainOnNationalSubsidies [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +GainOnConstructionGrants [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +LandRentReceived [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +SalesRebates [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Debit StatementEligible +CostOfServices [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +OperatingExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +InventoryShrinkageLoss [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnValuationOfMerchandise [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +Bonuses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +RetirementBenefitExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +ProvisionForRepairs [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +ProvisionForBonuses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +ProvisionForProductWarranties [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +ResearchAndDevelopmentExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +AmortizationOfGoodwill [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +AmortizationOfSoftware [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +AmortizationOfPatents [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LeaseExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +IncorporationExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +StockIssuanceCosts [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +BusinessCommencementExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +DevelopmentExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnSalesOfElectronicallyRecordedReceivables [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnSalesOfReceivables [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnSalesOfSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnValuationOfSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnSalesOfInvestmentSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnFire [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnRetirementOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LossOnReductionOfFixedAssets [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +AdditionalIncomeTaxesForPriorPeriods [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +RefundOfIncomeTaxes [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Credit StatementEligible +PurchaseRebates [OrdinaryAccount,ContraAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Credit StatementEligible +WelfareExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +MaintenanceExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +StatutoryWelfareExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +LandRentPaid [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +InsuranceExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +RepairsExpense [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +StorageExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +MembershipFees [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +IncomeSummary [ClosingDevice] ClosingOnly DirectionEncoding Assets ContextDependentHomeSide NotPresented +SuspenseAccount [SuspenseOrClearingAccount] OrdinaryPosting BookkeepingControlClass Assets ContextDependentHomeSide ContextualPresentation +ForeignExchangeGains [OrdinaryAccount] OrdinaryPosting StatementDivision Revenue FixedHomeSide Credit StatementEligible +ForeignExchangeLosses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +ContraAccountForGuaranteeObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +GuaranteeObligations [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +IncomeTaxesAdjustment [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +BranchCurrentAccount [ReciprocalAccount] OrdinaryPosting BookkeepingControlClass Assets FixedHomeSide Debit ContextualPresentation +HeadOfficeCurrentAccount [ReciprocalAccount] OrdinaryPosting BookkeepingControlClass Liability FixedHomeSide Credit ContextualPresentation +NetIncomeAttributableToNCI [AttributionAccount,PeriodResult] ConsolidationOnly DirectionEncoding Cost FixedHomeSide Debit ContextualPresentation +NetLossAttributableToNCI [AttributionAccount,PeriodResult] ConsolidationOnly DirectionEncoding Revenue FixedHomeSide Credit ContextualPresentation +TradingSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +HeldToMaturityBonds [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +SubsidiaryStocks [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +AffiliateStocks [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +AvailableForSaleSecurities [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +ConsumptionTaxRefundReceivable [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +PropertyTaxPayable [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +DepositsReceivedFromOfficers [OrdinaryAccount] OrdinaryPosting StatementDivision Liability FixedHomeSide Credit StatementEligible +EntertainmentExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +MeetingExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +NewspaperBooksExpenses [OrdinaryAccount] OrdinaryPosting StatementDivision Cost FixedHomeSide Debit StatementEligible +RawMaterials [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible +GoodsInTransit [OrdinaryAccount] OrdinaryPosting StatementDivision Assets FixedHomeSide Debit StatementEligible diff --git a/test/fixtures/account-semantics-050/suggest.tsv b/test/fixtures/account-semantics-050/suggest.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/account-semantics-050/suggest.tsv @@ -0,0 +1,1839 @@ +# account-semantics-050 Land 1 LLM suggestAccounts (query, total matches, top-10 titles); schema 1; base 09c8a60c0bfb1a7fedb01689ceee789b8b4e6084 +"Communication"); 1 CommunicationExpenses +'AccountsPayable' 1 ReserveDepositPayable +'AccumulatedDepreciation' 1 ReserveForDepreciation +'AllowanceForDoubtfulAccounts' 1 ReversalOfAllowanceForDoubtfulAccounts +'CommunicationExpenses' 1 Commutation +'Commutation' 1 CommunicationExpenses +'DepositsReceived') 1 DepositPayable +'Depreciation' 1 AmortizationExpense +'MerchandiseInventory' 1 Products +'PaymentFees') 1 ReceiptFee +'Products' 1 MerchandiseInventory +'ReceiptFee' 1 PaymentFees +'ReserveForDepreciation' 1 AccumulatedDepreciation +(3 1 MerchandiseInventory +(also 1 CommunicationExpenses +(appropriated) 1 LegalRetainedEarnings +(contra): 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +(isContra). 1 AccumulatedDepreciation +(isContra); 1 AllowanceForDoubtfulAccounts +(net) 1 AllowanceForDoubtfulAccounts +(the 1 ReversalOfAllowanceForDoubtfulAccounts +(unpaid) 2 AccruedConsumptionTax,AccruedCorporateIncomeTaxes +(その他有価証券) 1 AvailableForSaleSecurities +(その他有価証券評価差額金) 1 ValuationDifferenceOnOtherSecurities +(その他資本剰余金) 1 OtherCapitalSurplus +(のれん) 1 Goodwill +(のれん償却) 1 AmortizationOfGoodwill +(クレジット売掛金) 1 CreditCardReceivable +(ソフトウェア) 1 Software +(ソフトウェア仮勘定) 1 SoftwareInProgress +(ソフトウェア償却) 1 AmortizationOfSoftware +(リース債務) 1 LeaseObligations +(リース資産) 1 LeasedAssets +(不渡手形) 1 DishonoredNotesReceivable +(交際費) 1 EntertainmentExpenses +(仕入) 1 Purchases +(仕入\/売上\/繰越商品) 1 Products +(仕入割戻) 1 PurchaseRebates +(仕掛品) 1 WorkInProcess +(付加価値。SNA\/マクロ系) 1 ValueAdded +(仮受消費税) 1 ConsumptionTaxReceived +(仮受金). 1 SuspenseReceipts +(仮払法人税等) 1 PrepaidCorporateIncomeTaxes +(仮払消費税) 1 ConsumptionTaxPaid +(仮払金). 1 SuspensePayments +(会議費) 1 MeetingExpenses +(保守費) 1 MaintenanceExpenses +(保管費) 1 StorageExpenses +(保証債務) 1 GuaranteeObligations +(保証債務見返) 1 ContraAccountForGuaranteeObligations +(保険差益) 1 InsuranceGain +(保険料) 1 InsuranceExpense +(修繕引当金) 1 AllowanceForRepairs +(修繕引当金戻入) 1 ReversalOfAllowanceForRepairs +(修繕引当金繰入) 1 ProvisionForRepairs +(修繕積立金) 1 RepairFundReserve +(修繕費) 1 RepairsExpense +(借入金) 1 LoansPayable +(借地権) 1 LeaseholdRights +(備品) 1 Fixtures +(債権売却損) 1 LossOnSalesOfReceivables +(償却債権取立益) 1 RecoveryOfBadDebts +(分記法) 1 MerchandiseInventory +(別段預金) 1 DepositsInSpecialAccounts +(別途積立金) 1 GeneralReserve +(利益剰余金) 1 EarnedSurplus +(利益準備金) 1 LegalRetainedEarnings +(前受収益), 1 UnearnedRevenue +(前受金) 1 AdvancesReceived +(前払年金費用) 1 PrepaidPensionCost +(前払費用), 1 PrepaidExpenses +(前払金) 1 AdvancesPaid +(創立費) 1 IncorporationExpenses +(原材料) 1 RawMaterials +(受入預金 1 DepositPayable +(受取利息) 1 InterestEarned +(受取商品券) 1 GiftCertificatesReceived +(受取地代) 1 LandRentReceived +(受取家賃) 1 RentalIncome +(受取手形) 1 NotesReceivable +(受取手数料。支払側は 1 ReceiptFee +(受取配当金) 1 DividendsReceived +(商品)。分記法用。3 1 Products +(商品保証引当金) 1 AllowanceForProductWarranties +(商品保証引当金戻入) 1 ReversalOfAllowanceForProductWarranties +(商品保証引当金繰入) 1 ProvisionForProductWarranties +(商品評価損) 1 LossOnValuationOfMerchandise +(商標権) 1 Trademark +(営業収益) 1 OperatingRevenue +(営業外受取手形) 1 NonOperatingNotesReceivable +(営業外支払手形) 1 NonOperatingNotesPayable +(営業外電子記録債務) 1 NonOperatingElectronicallyRecordedObligations +(営業外電子記録債権) 1 NonOperatingElectronicallyRecordedReceivable +(営業費用) 1 OperatingExpenses +(固定資産受贈益) 1 GainOnDonationOfFixedAssets +(固定資産圧縮損) 1 LossOnReductionOfFixedAssets +(固定資産売却損) 1 LossOnSalesOfFixedAssets +(固定資産売却益) 1 GainOnSalesOfFixedAssets +(固定資産除却損) 1 LossOnRetirementOfFixedAssets +(国債利息収入) 1 NationalBondInterestEarned +(国庫納付金収入。SNA\/マクロ系) 1 CentralBankPaymentIncome +(国庫納付金支出。SNA\/マクロ系) 1 CentralBankPaymentExpense +(国庫補助金受贈益) 1 GainOnNationalSubsidies +(土地) 1 Land +(売上) 1 Sales +(売上割戻) 1 SalesRebates +(売上原価) 1 SalesCost +(売上総利益). 1 GrossProfit +(売掛金) 1 AccountsReceivable +(売買目的有価証券) 1 TradingSecurities +(契約資産) 1 ContractAssets +(子会社株式) 1 SubsidiaryStocks +(定期預金) 1 TimeDeposits +(小口現金) 1 PettyCash +(工事負担金受贈益) 1 GainOnConstructionGrants +(工具器具) 1 ToolsAndInstruments +(差入保証金) 1 SecurityDepositsPaid +(広告宣伝費) 1 AdvertisingExpense +(建物) 1 Building +(建設仮勘定) 1 ConstructionInProgress +(当座借越) 1 BankOverdraft +(当座預金) 1 CurrentDeposits +(当期純利益). 1 NetIncome +(当期純損失). 1 NetLoss +(役務原価) 1 CostOfServices +(役務収益) 1 ServiceRevenue +(役員預り金) 1 DepositsReceivedFromOfficers +(手形借入金) 1 NotesLoansPayable +(手形売却損) 1 LossOnSalesOfNotesReceivable +(手形貸付金) 1 NotesLoansReceivable +(投資有価証券) 1 InvestmentSecurities +(投資有価証券売却損) 1 LossOnSalesOfInvestmentSecurities +(投資有価証券売却益) 1 GainOnSalesOfInvestmentSecurities +(持分法による投資利益). 1 EquityInEarningsOfInvestee +(持分法適用投資勘定). 1 InvestmentInAssociate +(損益). 1 IncomeSummary +(支店). 1 BranchCurrentAccount +(支払リース料) 1 LeaseExpenses +(支払利息) 1 InterestExpense +(支払地代) 1 LandRentPaid +(支払家賃) 1 RentExpense +(支払手形) 1 NotesPayable +(支払手数料), 1 PaymentFees +(政府サービス。SNA\/マクロ系) 1 GovernmentService +(新築積立金) 1 ConstructionFundReserve +(新聞図書費) 1 NewspaperBooksExpenses +(旅費交通費) 1 BusinessTrip +(旧 1 ReserveDepositPayable +(普通預金) 1 Deposits +(有価証券) 1 Securities +(有価証券利息) 1 InterestOnSecurities +(有価証券売却損) 1 LossOnSalesOfSecurities +(有価証券売却益) 1 GainOnSalesOfSecurities +(有価証券評価損) 1 LossOnValuationOfSecurities +(有価証券評価益) 1 GainOnValuationOfSecurities +(未収入金) 1 OtherReceivables +(未収収益), 1 AccruedRevenue +(未収還付法人税等) 1 IncomeTaxesRefundReceivable +(未収還付消費税) 1 ConsumptionTaxRefundReceivable +(未払固定資産税) 1 PropertyTaxPayable +(未払法人税等) 1 AccruedCorporateIncomeTaxes +(未払消費税) 1 AccruedConsumptionTax +(未払費用), 1 AccruedExpenses +(未払賞与) 1 BonusesPayable +(未払配当金) 1 UnpaidDividends +(未払金) 1 OtherPayables +(未決算). 1 SuspenseAccount +(未着品) 1 GoodsInTransit +(本店). 1 HeadOfficeCurrentAccount +(株式交付費) 1 StockIssuanceCosts +(株式投資) 1 StockInvestment +(株式申込証拠金) 1 StockSubscriptionDeposits +(棚卸減耗損) 1 InventoryShrinkageLoss +(構築物) 1 Structures +(機械装置) 1 Machinery +(水道光熱費) 1 UtilitiesExpense +(法人税等) 1 CorporateIncomeTaxes +(法人税等調整額) 1 IncomeTaxesAdjustment +(法定福利費) 1 StatutoryWelfareExpenses +(消耗品費) 1 SuppliesExpenses +(消費支出。SNA\/マクロ系) 1 ConsumptionExpenditure +(減価償却引当金 1 ReserveForDepreciation +(減価償却累計額) 2 ReserveForDepreciation,AccumulatedDepreciation +(減価償却累計額), 1 AccumulatedDepreciation +(減価償却費) 2 Depreciation,AmortizationExpense +(満期保有目的債券) 1 HeldToMaturityBonds +(準備預金, 2 ReserveDepositReceivable,ReserveDepositPayable +(火災損失) 1 LossOnFire +(為替差損) 1 ForeignExchangeLosses +(為替差益) 1 ForeignExchangeGains +(為替換算調整勘定). 1 CumulativeTranslationAdjustment +(無形固定資産償却費 1 AmortizationExpense +(特許権) 1 Patent +(特許権償却) 1 AmortizationOfPatents +(現金) 1 Cash +(現金過不足). 1 CashOverShort +(発行銀行券。SNA\/マクロ系) 1 CentralBankNotePayable +(発送費) 1 DeliveryExpenses +(短期借入金) 1 ShortTermLoansPayable +(短期国債) 1 ShortTermNationalBonds +(短期国債, 1 ShortTermNationalBondsPayable +(短期貸付金) 1 ShortTermLoansReceivable +(研究開発費) 1 ResearchAndDevelopmentExpenses +(福利厚生費) 1 WelfareExpenses +(租税公課) 1 TaxesExpense +(租税収入。SNA\/マクロ系) 1 TaxesRevenue +(立替金) 1 PaymentsOnBehalf +(経常利益). 1 OrdinaryProfit +(経過勘定) 4 PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses +(給料) 1 WageExpenditure +(繰延税金負債) 1 DeferredTaxLiabilities +(繰延税金資産) 1 DeferredTaxAssets +(繰越利益剰余金) 1 RetainedEarnings +(繰越商品). 1 MerchandiseInventory +(補助金収入。SNA\/マクロ系) 1 SubsidyIncome +(補助金支出。SNA\/マクロ系) 1 SubsidyExpense +(設備投資) 1 EquipmentInvestment +(評価勘定) 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +(諸会費) 1 MembershipFees +(負ののれん発生益) 1 GainOnBargainPurchase +(貯蔵品) 1 SuppliesOnHand +(買掛金) 1 AccountsPayable +(貸付金) 1 LoansReceivable +(貸倒引当金), 1 AllowanceForDoubtfulAccounts +(貸倒引当金戻入). 1 ReversalOfAllowanceForDoubtfulAccounts +(貸倒引当金繰入) 1 ProvisionForDoubtfulAccounts +(貸倒損失) 1 BadDebtLoss +(賃金収入。SNA\/マクロ系) 1 WageEarned +(資本剰余金) 1 CapitalSurplus +(資本準備金) 1 LegalCapitalSurplus +(資本金) 1 CapitalStock +(賞与) 1 Bonuses +(賞与引当金) 1 AllowanceForBonuses +(賞与引当金繰入) 1 ProvisionForBonuses +(車両運搬具) 1 Vehicle +(返金負債) 1 RefundLiabilities +(追徴法人税等) 1 AdditionalIncomeTaxesForPriorPeriods +(退職給付に係る負債) 1 NetDefinedBenefitLiability +(退職給付に係る資産) 1 NetDefinedBenefitAsset +(退職給付引当金) 1 AllowanceForRetirementBenefits +(退職給付費用) 1 RetirementBenefitExpenses +(通信費 2 Commutation,CommunicationExpenses +(通信費). 1 CommunicationExpenses +(還付法人税等) 1 RefundOfIncomeTaxes +(配当平均積立金) 1 DividendEqualizationReserve +(金) 1 Gold +(長期借入金) 1 LongTermLoansPayable +(長期前払費用) 1 LongTermPrepaidExpenses +(長期国債) 1 LongTermNationalBonds +(長期国債, 1 LongTermNationalBondsPayable +(長期未払金) 1 LongTermOtherPayables +(長期貸付金) 1 LongTermLoansReceivable +(開業費) 1 BusinessCommencementExpenses +(開発費) 1 DevelopmentExpenses +(間接法), 1 AccumulatedDepreciation +(関係会社株式). 1 InvestmentInAssociate +(関連会社株式) 1 AffiliateStocks +(雑損) 1 MiscellaneousLoss +(雑益) 1 MiscellaneousIncome +(雑費) 1 MiscellaneousExpenses +(電子記録債務) 1 ElectronicallyRecordedObligations +(電子記録債権) 1 ElectronicallyRecordedReceivable +(電子記録債権売却損) 1 LossOnSalesOfElectronicallyRecordedReceivables +(非支配株主に帰属する当期純利益). 1 NetIncomeAttributableToNCI +(非支配株主に帰属する当期純損失). 1 NetLossAttributableToNCI +(非支配株主持分) 1 NonControllingInterests +(預り保証金) 1 GuaranteeDepositsReceived +(預り金) 1 DepositsReceived +(預金利息収入) 1 DepositInterestEarned +- 34 LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NetIncome,GrossProfit +/ 20 Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,CentralBankNotePayable,ConsumptionExpenditure,SubsidyExpense,CentralBankPaymentExpense +Accounts 8 AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,DepositsInSpecialAccounts,LongTermOtherPayables +Accounts payable 21 ReserveDepositPayable,AccountsPayable,LongTermOtherPayables,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +Accounts receivable 25 AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable +AccountsPayable 2 ReserveDepositPayable,AccountsPayable +AccountsReceivable 1 AccountsReceivable +Accrued 5 AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,BonusesPayable +Accrued (unpaid) consumption tax 21 AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes +Accrued (unpaid) corporate income taxes 23 AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome +Accrued bonuses 8 BonusesPayable,AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,AllowanceForBonuses,Bonuses,ProvisionForBonuses +Accrued expenses 29 AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses +Accrued revenue 42 AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +AccruedConsumptionTax 1 AccruedConsumptionTax +AccruedCorporateIncomeTaxes 1 AccruedCorporateIncomeTaxes +AccruedExpenses 1 AccruedExpenses +AccruedRevenue 1 AccruedRevenue +Accumulated 2 ReserveForDepreciation,AccumulatedDepreciation +Accumulated depreciation 4 ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense +AccumulatedDepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +Additional 1 AdditionalIncomeTaxesForPriorPeriods +Additional income taxes for prior periods 49 AdditionalIncomeTaxesForPriorPeriods,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,IncomeTaxesAdjustment,ReserveForDepreciation,AmortizationExpense,TaxesExpense +AdditionalIncomeTaxesForPriorPeriods 1 AdditionalIncomeTaxesForPriorPeriods +Advances 2 AdvancesPaid,AdvancesReceived +Advances paid 13 AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid +Advances received 11 AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived +AdvancesPaid 1 AdvancesPaid +AdvancesReceived 1 AdvancesReceived +Advertising 1 AdvertisingExpense +AdvertisingExpense 1 AdvertisingExpense +AffiliateStocks 1 AffiliateStocks +Allowance 8 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties +Allowance for doubtful accounts 36 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,AccountsReceivable +AllowanceForBonuses 1 AllowanceForBonuses +AllowanceForDoubtfulAccounts 2 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +AllowanceForProductWarranties 2 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties +AllowanceForRepairs 2 AllowanceForRepairs,ReversalOfAllowanceForRepairs +AllowanceForRetirementBenefits 1 AllowanceForRetirementBenefits +Amortization 4 AmortizationExpense,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents +Amortization expense for intangibles 72 AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense +Amortization of goodwill 42 AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets +Amortization of patent rights 43 AmortizationOfPatents,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Patent,Software +Amortization of software 41 AmortizationOfSoftware,Software,SoftwareInProgress,AmortizationOfGoodwill,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee +AmortizationExpense 1 AmortizationExpense +AmortizationOfGoodwill 1 AmortizationOfGoodwill +AmortizationOfPatents 1 AmortizationOfPatents +AmortizationOfSoftware 1 AmortizationOfSoftware +Asset 80 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +Asset: 39 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +Assets 40 SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,ContractAssets +Assets: 31 TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,ContractAssets,IncomeTaxesRefundReceivable,WorkInProcess,DeferredTaxAssets,LeasedAssets +Available 7 EquityInEarningsOfInvestee,CumulativeTranslationAdjustment,ValuationDifferenceOnOtherSecurities,IncomeSummary,NetIncomeAttributableToNCI,NetLossAttributableToNCI,AvailableForSaleSecurities +Available-for-sale 2 ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities +Available-for-sale securities 12 ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities,Securities,InvestmentSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities +AvailableForSaleSecurities 1 AvailableForSaleSecurities +B\/S 1 AllowanceForDoubtfulAccounts +Bad 2 BadDebtLoss,RecoveryOfBadDebts +Bad debt loss 18 BadDebtLoss,RecoveryOfBadDebts,NetLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +BadDebtLoss 1 BadDebtLoss +Bank 4 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft +Bank overdraft 4 BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +BankOverdraft 1 BankOverdraft +Bonuses 4 BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses +BonusesPayable 1 BonusesPayable +Branch current account 25 BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,CashOverShort +BranchCurrentAccount 1 BranchCurrentAccount +Building 1 Building +Business 2 BusinessTrip,BusinessCommencementExpenses +Business commencement expenses 26 BusinessCommencementExpenses,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +BusinessCommencementExpenses 1 BusinessCommencementExpenses +BusinessTrip 1 BusinessTrip +Capital 4 CapitalStock,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus +Capital stock 9 CapitalStock,StockInvestment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks +Capital surplus 5 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,EarnedSurplus +CapitalStock 1 CapitalStock +CapitalSurplus 3 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus +Carrying 1 InvestmentInAssociate +Cash 3 Cash,PettyCash,CashOverShort +Cash over and short 27 CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip +CashOverShort 1 CashOverShort +Central 3 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +Central bank notes 12 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable +Central bank payment to treasury 28 CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,GrossProfit,OrdinaryProfit,ReceiptFee,MerchandiseInventory +CentralBankNotePayable 1 CentralBankNotePayable +CentralBankPaymentExpense 1 CentralBankPaymentExpense +CentralBankPaymentIncome 1 CentralBankPaymentIncome +Closing 2 CashOverShort,IncomeSummary +Communication 2 Commutation,CommunicationExpenses +Communication expenses 25 Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses +CommunicationExpenses 2 Commutation,CommunicationExpenses +Commutation 2 Commutation,CommunicationExpenses +Consolidation 4 EquityInEarningsOfInvestee,CumulativeTranslationAdjustment,NetIncomeAttributableToNCI,NetLossAttributableToNCI +Construction 3 ConstructionInProgress,ConstructionFundReserve,GainOnConstructionGrants +Construction in progress 89 ConstructionInProgress,SoftwareInProgress,GainOnConstructionGrants,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment +ConstructionFundReserve 1 ConstructionFundReserve +ConstructionInProgress 1 ConstructionInProgress +Consumption 5 ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable +Consumption expenditure 7 ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable +Consumption tax paid 26 ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid +Consumption tax received 27 ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,ConsumptionTaxRefundReceivable,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived +Consumption tax refund receivable 36 ConsumptionTaxRefundReceivable,IncomeTaxesRefundReceivable,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,RefundOfIncomeTaxes,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable +ConsumptionExpenditure 1 ConsumptionExpenditure +ConsumptionTaxPaid 1 ConsumptionTaxPaid +ConsumptionTaxReceived 1 ConsumptionTaxReceived +ConsumptionTaxRefundReceivable 1 ConsumptionTaxRefundReceivable +Contra 4 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ContractAssets,ContraAccountForGuaranteeObligations +Contra account for guarantee obligations 50 ContraAccountForGuaranteeObligations,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,MerchandiseInventory,SuspensePayments,SuspenseReceipts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,SuspenseAccount,GuaranteeObligations +ContraAccountForGuaranteeObligations 1 ContraAccountForGuaranteeObligations +Contract 1 ContractAssets +Contract assets 40 ContractAssets,SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand +ContractAssets 1 ContractAssets +Corporate 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Corporate income taxes 19 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome +CorporateIncomeTaxes 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Cost 51 SalesCost,NetIncome,ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses +Cost of sales 76 SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets +Cost of services 72 CostOfServices,SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,LossOnValuationOfMerchandise,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents +Cost: 47 ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses,CostOfServices,OperatingExpenses +CostOfServices 1 CostOfServices +Credit 4 CreditCardReceivable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +Credit card receivable 21 CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables +CreditCardReceivable 1 CreditCardReceivable +Cumulative translation adjustment 2 CumulativeTranslationAdjustment,IncomeTaxesAdjustment +CumulativeTranslationAdjustment 1 CumulativeTranslationAdjustment +Current 6 CurrentDeposits,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount +Current deposits 17 CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +CurrentDeposits 1 CurrentDeposits +Deferred 3 DeferredTaxAssets,DeferredTaxLiabilities,IncomeTaxesAdjustment +Deferred tax assets 54 DeferredTaxAssets,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LossOnReductionOfFixedAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,SuspensePayments,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes +Deferred tax liabilities 19 DeferredTaxLiabilities,DeferredTaxAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes +DeferredTaxAssets 1 DeferredTaxAssets +DeferredTaxLiabilities 1 DeferredTaxLiabilities +Delivery 1 DeliveryExpenses +DeliveryExpenses 1 DeliveryExpenses +Deposit 13 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositInterestEarned,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts +Deposit interest earned 24 DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned +DepositInterestEarned 1 DepositInterestEarned +DepositPayable 2 DepositPayable,ReserveDepositPayable +Deposits 12 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +Deposits accepted 12 DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +Deposits for subscriptions of shares 76 StockSubscriptionDeposits,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,SubsidiaryStocks,AffiliateStocks,DepositsReceivedFromOfficers,Deposits,CurrentDeposits +Deposits in special accounts 102 DepositsInSpecialAccounts,Deposits,ReserveDepositPayable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,CurrentDeposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery +Deposits received 18 DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived +Deposits received from officers 20 DepositsReceivedFromOfficers,DepositPayable,DepositsReceived,GuaranteeDepositsReceived,LandRentReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived +DepositsInSpecialAccounts 1 DepositsInSpecialAccounts +DepositsReceived 4 DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers +DepositsReceivedFromOfficers 1 DepositsReceivedFromOfficers +Depreciation 4 ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation +Development 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +Development expenses 25 ResearchAndDevelopmentExpenses,DevelopmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +DevelopmentExpenses 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +Dishonored 1 DishonoredNotesReceivable +Dishonored notes receivable 23 DishonoredNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable +DishonoredNotesReceivable 1 DishonoredNotesReceivable +Dividend 3 UnpaidDividends,DividendEqualizationReserve,DividendsReceived +Dividend income 19 DividendsReceived,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,UnpaidDividends,CorporateIncomeTaxes +DividendEqualizationReserve 1 DividendEqualizationReserve +DividendsReceived 1 DividendsReceived +EarnedSurplus 1 EarnedSurplus +Electronically 5 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables +Electronically recorded monetary claims 6 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,InsuranceGain +Electronically recorded monetary claims - non-operating 38 NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingNotesReceivable,NonOperatingNotesPayable,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +Electronically recorded monetary obligations 8 ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations +Electronically recorded obligations - non-operating 40 NonOperatingElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable,LossOnSalesOfElectronicallyRecordedReceivables,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +ElectronicallyRecordedObligations 2 ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations +ElectronicallyRecordedReceivable 3 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables +Engine-generated 4 NetIncome,GrossProfit,OrdinaryProfit,NetLoss +Entertainment 1 EntertainmentExpenses +Entertainment expenses 25 EntertainmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +EntertainmentExpenses 1 EntertainmentExpenses +Equipment 3 Machinery,EquipmentInvestment,Fixtures +Equipment investment 8 EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +EquipmentInvestment 1 EquipmentInvestment +Equity in earnings of investee 120 EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,InvestmentInAssociate,GrossProfit,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts +Equity: 14 CapitalStock,RetainedEarnings,LegalRetainedEarnings,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve +EquityInEarningsOfInvestee 1 EquityInEarningsOfInvestee +Expense: 21 Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses +Explicitly 1 CommunicationExpenses +Fixtures 1 Fixtures +Fixtures and equipment 19 Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +For 31 ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts +Foreign 2 ForeignExchangeGains,ForeignExchangeLosses +Foreign exchange gains 2 ForeignExchangeGains,ForeignExchangeLosses +Foreign exchange losses 2 ForeignExchangeLosses,ForeignExchangeGains +ForeignExchangeGains 1 ForeignExchangeGains +ForeignExchangeLosses 1 ForeignExchangeLosses +Gain 10 GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants,ForeignExchangeGains +Gain on bargain purchase 100 GainOnBargainPurchase,MerchandiseInventory,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants +Gain on contribution received for construction 110 GainOnConstructionGrants,ConstructionFundReserve,ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,SuspensePayments,SuspenseReceipts,ConsumptionTaxReceived,AllowanceForDoubtfulAccounts,AccumulatedDepreciation +Gain on insurance claims 99 InsuranceGain,ElectronicallyRecordedReceivable,GainOnSalesOfFixedAssets,NonOperatingElectronicallyRecordedReceivable,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies +Gain on receipt of donated non-current assets 130 GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnNationalSubsidies,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GrossProfit +Gain on receipt of national subsidies 112 GainOnNationalSubsidies,GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +Gain on sale of investment securities 120 GainOnSalesOfInvestmentSecurities,GainOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets +Gain on sale of securities 117 GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets +Gain on sales of fixed assets 131 GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnValuationOfSecurities,GainOnNationalSubsidies +Gain on valuation of securities 115 GainOnValuationOfSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,LossOnValuationOfMerchandise,LossOnSalesOfSecurities +GainOnBargainPurchase 1 GainOnBargainPurchase +GainOnConstructionGrants 1 GainOnConstructionGrants +GainOnDonationOfFixedAssets 1 GainOnDonationOfFixedAssets +GainOnNationalSubsidies 1 GainOnNationalSubsidies +GainOnSalesOfFixedAssets 1 GainOnSalesOfFixedAssets +GainOnSalesOfInvestmentSecurities 1 GainOnSalesOfInvestmentSecurities +GainOnSalesOfSecurities 1 GainOnSalesOfSecurities +GainOnValuationOfSecurities 1 GainOnValuationOfSecurities +General 1 GeneralReserve +General reserve 9 GeneralReserve,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve +GeneralReserve 1 GeneralReserve +Gift 1 GiftCertificatesReceived +Gift certificates received 10 GiftCertificatesReceived,DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers +GiftCertificatesReceived 1 GiftCertificatesReceived +Gold 1 Gold +Goods 2 LossOnValuationOfMerchandise,GoodsInTransit +Goods in transit 89 GoodsInTransit,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings +GoodsInTransit 1 GoodsInTransit +Goodwill 2 Goodwill,AmortizationOfGoodwill +Government 1 GovernmentService +Government service 3 GovernmentService,ServiceRevenue,CostOfServices +GovernmentService 1 GovernmentService +Gross profit 3 GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI +GrossProfit 1 GrossProfit +Guarantee 4 SecurityDepositsPaid,GuaranteeDepositsReceived,ContraAccountForGuaranteeObligations,GuaranteeObligations +Guarantee deposits 14 SecurityDepositsPaid,GuaranteeDepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,DepositsInSpecialAccounts +Guarantee deposits received 20 GuaranteeDepositsReceived,DepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived +Guarantee obligations 7 ContraAccountForGuaranteeObligations,GuaranteeObligations,ElectronicallyRecordedObligations,SecurityDepositsPaid,NonOperatingElectronicallyRecordedObligations,LeaseObligations,GuaranteeDepositsReceived +GuaranteeDepositsReceived 1 GuaranteeDepositsReceived +GuaranteeObligations 2 ContraAccountForGuaranteeObligations,GuaranteeObligations +Hat\/Not 1 AllowanceForDoubtfulAccounts +Head office current account 26 BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,CashOverShort +HeadOfficeCurrentAccount 1 HeadOfficeCurrentAccount +Held-to-maturity 1 HeldToMaturityBonds +Held-to-maturity bonds 5 HeldToMaturityBonds,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +HeldToMaturityBonds 1 HeldToMaturityBonds +Home 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +Income 17 NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome,IncomeTaxesRefundReceivable +Income summary 17 IncomeSummary,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +Income taxes - deferred 51 IncomeTaxesAdjustment,NetIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeSummary,NetIncomeAttributableToNCI +Income taxes refund receivable 38 IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,ConsumptionTaxRefundReceivable,LongTermLoansReceivable,AccountsReceivable +IncomeSummary 1 IncomeSummary +IncomeTaxesAdjustment 1 IncomeTaxesAdjustment +IncomeTaxesRefundReceivable 1 IncomeTaxesRefundReceivable +IncorporationExpenses 1 IncorporationExpenses +Insurance 2 InsuranceGain,InsuranceExpense +Insurance expenses 26 InsuranceExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,InsuranceGain +InsuranceExpense 1 InsuranceExpense +InsuranceGain 1 InsuranceGain +Interest 9 InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,LeaseholdRights,NonControllingInterests,InterestOnSecurities,NetIncomeAttributableToNCI,NetLossAttributableToNCI +Interest earned 12 NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue,LeaseholdRights,NonControllingInterests,EarnedSurplus,InterestOnSecurities +Interest expense 48 InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses +Interest on securities 105 InterestOnSecurities,NationalBondInterestEarned,ValuationDifferenceOnOtherSecurities,NonControllingInterests,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +InterestEarned 3 NationalBondInterestEarned,DepositInterestEarned,InterestEarned +InterestExpense 1 InterestExpense +InterestOnSecurities 1 InterestOnSecurities +Inventory 3 Products,MerchandiseInventory,InventoryShrinkageLoss +Inventory shrinkage loss 19 InventoryShrinkageLoss,Products,NetLoss,MerchandiseInventory,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables +InventoryShrinkageLoss 1 InventoryShrinkageLoss +Investment 6 InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +Investment in associate 89 InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Deposits,Products,Machinery,Building +Investment securities 15 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities +InvestmentInAssociate 1 InvestmentInAssociate +InvestmentSecurities 3 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +It 98 Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,ReserveDepositReceivable,CapitalStock,RetainedEarnings,LongTermLoansPayable,ShortTermLoansPayable +Its 16 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,SuspensePayments,DepositsReceived,SuspenseReceipts,TimeDeposits,SecurityDepositsPaid +Land 4 Land,LeaseholdRights,LandRentReceived,LandRentPaid +LandRentPaid 1 LandRentPaid +LandRentReceived 1 LandRentReceived +Lease 5 ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,LeaseObligations,LeaseExpenses +Lease expenses 29 LeaseExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets +Lease liabilities 7 LeaseObligations,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,RefundLiabilities,DeferredTaxLiabilities,LeaseExpenses +LeaseExpenses 1 LeaseExpenses +LeaseObligations 1 LeaseObligations +Leased 2 ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets +Leased assets 41 LeasedAssets,SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid +LeasedAssets 1 LeasedAssets +Leasehold 1 LeaseholdRights +Leasehold interests in land 90 LeaseholdRights,NonControllingInterests,LandRentReceived,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery +LeaseholdRights 1 LeaseholdRights +Legacy 12 NetIncome,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AccumulatedDepreciation,CommunicationExpenses,IncomeSummary,SuspenseAccount +Legal 3 LegalRetainedEarnings,LegalCapitalSurplus,StatutoryWelfareExpenses +Legal (appropriated) retained earnings reserve 15 LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,EarnedSurplus,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses,LegalCapitalSurplus +Legal capital surplus 7 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,LegalRetainedEarnings,EarnedSurplus,StatutoryWelfareExpenses +Legal welfare expenses 27 StatutoryWelfareExpenses,WelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LegalRetainedEarnings,CommunicationExpenses +LegalCapitalSurplus 1 LegalCapitalSurplus +LegalRetainedEarnings 1 LegalRetainedEarnings +Liability 40 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable +Liability: 39 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable +Loans 8 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable,LoansReceivable +Loans payable 20 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable +Loans payable on notes 109 NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable +Loans receivable 23 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesReceivable +Loans receivable on notes 109 NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable +LoansPayable 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +LoansReceivable 4 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable +Long-term 6 LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermPrepaidExpenses,LongTermOtherPayables +Long-term accounts payable - other 50 LongTermOtherPayables,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermNationalBonds,LongTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,AccountsPayable,OtherPayables +Long-term loans payable 22 LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermOtherPayables,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable +Long-term loans receivable 27 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable +Long-term national bonds 11 LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned,LongTermPrepaidExpenses,LongTermOtherPayables,GainOnNationalSubsidies +Long-term national bonds payable 23 LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermOtherPayables,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable +Long-term prepaid expenses 32 LongTermPrepaidExpenses,PrepaidExpenses,LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses +LongTermLoansPayable 1 LongTermLoansPayable +LongTermLoansReceivable 1 LongTermLoansReceivable +LongTermNationalBonds 2 LongTermNationalBonds,LongTermNationalBondsPayable +LongTermNationalBondsPayable 1 LongTermNationalBondsPayable +LongTermOtherPayables 1 LongTermOtherPayables +LongTermPrepaidExpenses 1 LongTermPrepaidExpenses +Loss 17 NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +Loss attributable to non-controlling interests 38 NetLossAttributableToNCI,NetIncomeAttributableToNCI,NonControllingInterests,InventoryShrinkageLoss,LossOnRetirementOfFixedAssets,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit +Loss on fire 101 LossOnFire,NetLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +Loss on retirement of non-current assets 134 LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +Loss on sale of electronically recorded monetary claims 117 LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets +Loss on sale of investment securities 123 LossOnSalesOfInvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets +Loss on sale of receivables 118 LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise +Loss on sale of securities 120 LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets +Loss on sales of fixed assets 134 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnDonationOfFixedAssets,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities +Loss on sales of notes receivable 127 LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,NotesLoansReceivable,GainOnSalesOfFixedAssets,DishonoredNotesReceivable,NonOperatingNotesReceivable +Loss on tax purpose reduction entry of non-current assets 140 LossOnReductionOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +Loss on valuation of securities 118 LossOnValuationOfSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities +LossOnFire 1 LossOnFire +LossOnReductionOfFixedAssets 1 LossOnReductionOfFixedAssets +LossOnRetirementOfFixedAssets 1 LossOnRetirementOfFixedAssets +LossOnSalesOfElectronicallyRecordedReceivables 1 LossOnSalesOfElectronicallyRecordedReceivables +LossOnSalesOfFixedAssets 1 LossOnSalesOfFixedAssets +LossOnSalesOfInvestmentSecurities 1 LossOnSalesOfInvestmentSecurities +LossOnSalesOfNotesReceivable 1 LossOnSalesOfNotesReceivable +LossOnSalesOfReceivables 1 LossOnSalesOfReceivables +LossOnSalesOfSecurities 1 LossOnSalesOfSecurities +LossOnValuationOfMerchandise 1 LossOnValuationOfMerchandise +LossOnValuationOfSecurities 1 LossOnValuationOfSecurities +Machinery 1 Machinery +Machinery and equipment 19 Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +Maintenance 1 MaintenanceExpenses +Maintenance expenses 25 MaintenanceExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +MaintenanceExpenses 1 MaintenanceExpenses +Meeting 1 MeetingExpenses +Meeting expenses 25 MeetingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +MeetingExpenses 1 MeetingExpenses +Membership 1 MembershipFees +Membership fees 3 MembershipFees,ReceiptFee,PaymentFees +MembershipFees 1 MembershipFees +Merchandise 3 Products,MerchandiseInventory,LossOnValuationOfMerchandise +Merchandise inventory 4 Products,MerchandiseInventory,InventoryShrinkageLoss,LossOnValuationOfMerchandise +MerchandiseInventory 2 Products,MerchandiseInventory +Miscellaneous 3 MiscellaneousExpenses,MiscellaneousLoss,MiscellaneousIncome +Miscellaneous income 19 MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,MiscellaneousLoss +Miscellaneous loss 19 MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables +MiscellaneousExpenses 1 MiscellaneousExpenses +MiscellaneousIncome 1 MiscellaneousIncome +MiscellaneousLoss 1 MiscellaneousLoss +National 6 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,GainOnNationalSubsidies +National bond interest earned 18 NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue +NationalBondInterestEarned 1 NationalBondInterestEarned +Net income 26 NetIncome,NetIncomeAttributableToNCI,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,ElectronicallyRecordedObligations +Net loss 25 NetLoss,LossOnSalesOfElectronicallyRecordedReceivables,NetLossAttributableToNCI,NetIncome,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +NetDefinedBenefitAsset 1 NetDefinedBenefitAsset +NetDefinedBenefitLiability 1 NetDefinedBenefitLiability +NetIncome 2 NetIncome,NetIncomeAttributableToNCI +NetIncomeAttributableToNCI 1 NetIncomeAttributableToNCI +NetLoss 2 NetLoss,NetLossAttributableToNCI +NetLossAttributableToNCI 1 NetLossAttributableToNCI +NewspaperBooksExpenses 1 NewspaperBooksExpenses +Newspapers 1 NewspaperBooksExpenses +Newspapers and books 18 NewspaperBooksExpenses,BranchCurrentAccount,HeadOfficeCurrentAccount,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort +Non-controlling 3 NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI +Non-controlling interests 4 NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI,LeaseholdRights +Non-operating 4 NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations +Non-operating notes payable 23 NonOperatingNotesPayable,CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable +Non-operating notes receivable 24 NonOperatingNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable +NonControllingInterests 1 NonControllingInterests +NonOperatingElectronicallyRecordedObligations 1 NonOperatingElectronicallyRecordedObligations +NonOperatingElectronicallyRecordedReceivable 1 NonOperatingElectronicallyRecordedReceivable +NonOperatingNotesPayable 1 NonOperatingNotesPayable +NonOperatingNotesReceivable 1 NonOperatingNotesReceivable +Notes 9 CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable +Notes payable 21 CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +Notes receivable 23 NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable +NotesLoansPayable 1 NotesLoansPayable +NotesLoansReceivable 1 NotesLoansReceivable +NotesPayable 2 NotesPayable,NonOperatingNotesPayable +NotesReceivable 4 NotesReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable +Operating 6 NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations,OperatingRevenue,OperatingExpenses +Operating expenses 30 OperatingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,NonOperatingNotesReceivable +Operating revenue 43 OperatingRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +OperatingExpenses 1 OperatingExpenses +OperatingRevenue 1 OperatingRevenue +Ordinary profit 3 OrdinaryProfit,GrossProfit,NetIncomeAttributableToNCI +OrdinaryProfit 1 OrdinaryProfit +Organization 1 IncorporationExpenses +Organization expenses 25 IncorporationExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +Other 5 OtherReceivables,OtherPayables,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities +Other capital surplus 9 OtherCapitalSurplus,LegalCapitalSurplus,CapitalSurplus,CapitalStock,OtherReceivables,OtherPayables,LongTermOtherPayables,ValuationDifferenceOnOtherSecurities,EarnedSurplus +Other payables 5 OtherPayables,LongTermOtherPayables,OtherReceivables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities +Other receivables 8 OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +OtherCapitalSurplus 1 OtherCapitalSurplus +OtherPayables 2 OtherPayables,LongTermOtherPayables +OtherReceivables 1 OtherReceivables +Patent 2 Patent,AmortizationOfPatents +Payment 6 CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees +Payment fees / fees paid 35 PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,MembershipFees,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable +PaymentFees 2 ReceiptFee,PaymentFees +Payments 2 PaymentsOnBehalf,SuspensePayments +Payments made on behalf 97 PaymentsOnBehalf,SuspensePayments,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation +PaymentsOnBehalf 1 PaymentsOnBehalf +Period 4 NetIncome,NetLoss,MerchandiseInventory,AdditionalIncomeTaxesForPriorPeriods +Petty 1 PettyCash +Petty cash 3 PettyCash,Cash,CashOverShort +PettyCash 1 PettyCash +Prepaid 4 PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,PrepaidPensionCost +Prepaid corporate income taxes 22 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome +Prepaid expenses 27 PrepaidExpenses,LongTermPrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses,PrepaidPensionCost +Prepaid pension costs 6 PrepaidPensionCost,PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,StockIssuanceCosts,StorageExpenses +PrepaidCorporateIncomeTaxes 1 PrepaidCorporateIncomeTaxes +PrepaidExpenses 2 PrepaidExpenses,LongTermPrepaidExpenses +PrepaidPensionCost 1 PrepaidPensionCost +Products 2 Products,MerchandiseInventory +Profit attributable to non-controlling interests 24 NetIncomeAttributableToNCI,NetLossAttributableToNCI,GrossProfit,OrdinaryProfit,NonControllingInterests,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome +Property 1 PropertyTaxPayable +Property tax payable 32 PropertyTaxPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,TaxesExpense +PropertyTaxPayable 1 PropertyTaxPayable +Provision 10 ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties +Provision for bonuses 33 AllowanceForBonuses,ProvisionForBonuses,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForProductWarranties +Provision for doubtful accounts 36 ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs +Provision for repairs 32 AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,RepairFundReserve,ReversalOfAllowanceForProductWarranties,ProvisionForBonuses +Provision for retirement benefits 35 AllowanceForRetirementBenefits,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties +Provision for warranties 31 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForBonuses +ProvisionForBonuses 1 ProvisionForBonuses +ProvisionForDoubtfulAccounts 1 ProvisionForDoubtfulAccounts +ProvisionForProductWarranties 1 ProvisionForProductWarranties +ProvisionForRepairs 1 ProvisionForRepairs +Purchase 4 Purchases,MerchandiseInventory,GainOnBargainPurchase,PurchaseRebates +Purchase rebates 5 PurchaseRebates,Purchases,MerchandiseInventory,GainOnBargainPurchase,SalesRebates +PurchaseRebates 1 PurchaseRebates +Purchases 2 Purchases,MerchandiseInventory +Purchases\/Sales\/MerchandiseInventory). 1 MerchandiseInventory +Raw 1 RawMaterials +Raw materials 1 RawMaterials +RawMaterials 1 RawMaterials +Real 1 Building +Real estate 1 Building +Receipt 5 ReceiptFee,SuspenseReceipts,PaymentFees,GainOnDonationOfFixedAssets,GainOnNationalSubsidies +Receipt fee 6 ReceiptFee,PaymentFees,SuspenseReceipts,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,MembershipFees +ReceiptFee 2 ReceiptFee,PaymentFees +Reciprocal 2 BranchCurrentAccount,HeadOfficeCurrentAccount +Recovery 1 RecoveryOfBadDebts +Recovery of bad debts written off 41 RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers,SalesCost +RecoveryOfBadDebts 1 RecoveryOfBadDebts +Refund 4 IncomeTaxesRefundReceivable,RefundLiabilities,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable +Refund liabilities 6 RefundLiabilities,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LeaseObligations,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable +Refund of income taxes 59 RefundOfIncomeTaxes,IncomeTaxesRefundReceivable,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,NetIncomeAttributableToNCI,SalesCost,TaxesExpense +RefundLiabilities 1 RefundLiabilities +RefundOfIncomeTaxes 1 RefundOfIncomeTaxes +Rent 10 CurrentDeposits,RentExpense,RentalIncome,GainOnDonationOfFixedAssets,LandRentReceived,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LandRentPaid,BranchCurrentAccount,HeadOfficeCurrentAccount +Rent expenses on land 125 LandRentPaid,Commutation,CommunicationExpenses,LongTermPrepaidExpenses,GainOnDonationOfFixedAssets,LandRentReceived,IncorporationExpenses,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,CurrentDeposits +RentExpense 1 RentExpense +Rental 2 RentalIncome,LandRentReceived +Rental income 17 RentalIncome,LandRentReceived,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +Rental income from land 23 LandRentReceived,RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,Land,AccruedCorporateIncomeTaxes,AllowanceForDoubtfulAccounts +RentalIncome 1 RentalIncome +Repair 5 AllowanceForRepairs,RepairFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,RepairsExpense +Repair expenses 29 RepairsExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,AllowanceForRepairs +RepairFundReserve 1 RepairFundReserve +RepairsExpense 1 RepairsExpense +Research 1 ResearchAndDevelopmentExpenses +Research and development expenses 40 ResearchAndDevelopmentExpenses,DevelopmentExpenses,LandRentPaid,NewspaperBooksExpenses,Products,Machinery,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses +ResearchAndDevelopmentExpenses 1 ResearchAndDevelopmentExpenses +Reserve 9 ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve +Reserve deposits, asset side 87 ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate +Reserve deposits, liability side 48 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +Reserve for depreciation 36 ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory +Reserve for dividend equalization 37 DividendEqualizationReserve,ReserveForDepreciation,AccumulatedDepreciation,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,SuspensePayments +Reserve for new construction 37 ConstructionFundReserve,ReserveForDepreciation,AccumulatedDepreciation,DividendEqualizationReserve,RepairFundReserve,GainOnConstructionGrants,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory +Reserve for repairs 36 RepairFundReserve,ReserveForDepreciation,AccumulatedDepreciation,AllowanceForRepairs,DividendEqualizationReserve,ConstructionFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ReserveDepositReceivable,ReserveDepositPayable +ReserveDepositPayable 1 ReserveDepositPayable +ReserveDepositReceivable 1 ReserveDepositReceivable +ReserveForDepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +Retained 5 RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses,EarnedSurplus +Retained earnings 6 RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses +RetainedEarnings 2 RetainedEarnings,LegalRetainedEarnings +Retirement 5 NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets +Retirement benefit asset 83 NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities +Retirement benefit expenses 29 RetirementBenefitExpenses,NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses +Retirement benefit liability 43 AllowanceForRetirementBenefits,NetDefinedBenefitLiability,NetDefinedBenefitAsset,RetirementBenefitExpenses,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable +RetirementBenefitExpenses 1 RetirementBenefitExpenses +Revenue 38 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +Revenue: 32 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,ReceiptFee,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome +Reversal 3 ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties +Reversal of allowance for doubtful accounts 71 ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits +Reversal of provision for repairs 67 ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits +Reversal of provision for warranties 66 ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits +ReversalOfAllowanceForDoubtfulAccounts 1 ReversalOfAllowanceForDoubtfulAccounts +ReversalOfAllowanceForProductWarranties 1 ReversalOfAllowanceForProductWarranties +ReversalOfAllowanceForRepairs 1 ReversalOfAllowanceForRepairs +SNA\/macro-accounting 1 AccumulatedDepreciation +SNA\/マクロ系の旧称。簿記の間接法には 1 ReserveForDepreciation +Sales 14 SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates,LossOnSalesOfElectronicallyRecordedReceivables +Sales rebates 15 SalesRebates,SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables +SalesCost 1 SalesCost +SalesRebates 1 SalesRebates +Savings 1 Deposits +Savings deposits 12 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +Securities 12 Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +SecurityDepositsPaid 1 SecurityDepositsPaid +Service 3 GovernmentService,ServiceRevenue,CostOfServices +Service revenue 40 ServiceRevenue,GovernmentService,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +ServiceRevenue 1 ServiceRevenue +Share 4 StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks +Share issuance costs 6 StockIssuanceCosts,PrepaidPensionCost,StockSubscriptionDeposits,StorageExpenses,SubsidiaryStocks,AffiliateStocks +Shares 3 StockSubscriptionDeposits,SubsidiaryStocks,AffiliateStocks +Shares of associates 40 AffiliateStocks,StockSubscriptionDeposits,SubsidiaryStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +Shares of subsidiaries 40 SubsidiaryStocks,StockSubscriptionDeposits,AffiliateStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +Short-term 4 ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable +Short-term loans payable 21 ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable +Short-term loans receivable 25 ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,LoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable +Short-term national bonds 9 ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned,GainOnNationalSubsidies,HeldToMaturityBonds +Short-term national bonds payable 22 ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable +ShortTermLoansPayable 1 ShortTermLoansPayable +ShortTermLoansReceivable 1 ShortTermLoansReceivable +ShortTermNationalBonds 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +ShortTermNationalBondsPayable 1 ShortTermNationalBondsPayable +Software 3 Software,SoftwareInProgress,AmortizationOfSoftware +Software in progress 90 SoftwareInProgress,ConstructionInProgress,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment +SoftwareInProgress 1 SoftwareInProgress +StatutoryWelfareExpenses 1 StatutoryWelfareExpenses +Stock 6 StockInvestment,CapitalStock,StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks +Stock investment 11 StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock,StockSubscriptionDeposits,GainOnSalesOfInvestmentSecurities,StockIssuanceCosts,LossOnSalesOfInvestmentSecurities,SubsidiaryStocks +StockInvestment 1 StockInvestment +StockIssuanceCosts 1 StockIssuanceCosts +StockSubscriptionDeposits 1 StockSubscriptionDeposits +Storage 1 StorageExpenses +Storage costs 3 StorageExpenses,PrepaidPensionCost,StockIssuanceCosts +StorageExpenses 1 StorageExpenses +Structures 1 Structures +SubsidiaryStocks 1 SubsidiaryStocks +Subsidy 2 SubsidyExpense,SubsidyIncome +Subsidy expenditure 4 SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome +Subsidy income 18 SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +SubsidyExpense 1 SubsidyExpense +SubsidyIncome 1 SubsidyIncome +Supplies 2 SuppliesExpenses,SuppliesOnHand +SuppliesExpenses 1 SuppliesExpenses +SuppliesOnHand 1 SuppliesOnHand +Suspense account 21 SuspensePayments,SuspenseReceipts,SuspenseAccount,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable +Suspense payments 4 SuspensePayments,PaymentsOnBehalf,SuspenseReceipts,SuspenseAccount +Suspense receipts 3 SuspenseReceipts,SuspensePayments,SuspenseAccount +SuspenseAccount 1 SuspenseAccount +SuspensePayments 1 SuspensePayments +SuspenseReceipts 1 SuspenseReceipts +Tax 17 TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,DeferredTaxAssets +Tax revenue 54 TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +Taxes 9 TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment +TaxesExpense 1 TaxesExpense +TaxesRevenue 1 TaxesRevenue +Temporary 4 SuspensePayments,CashOverShort,SuspenseReceipts,SuspenseAccount +This 1 AccumulatedDepreciation +Time 1 TimeDeposits +Time deposits 12 TimeDeposits,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived 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DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +deposits for subscriptions of shares 76 StockSubscriptionDeposits,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,SubsidiaryStocks,AffiliateStocks,DepositsReceivedFromOfficers,Deposits,CurrentDeposits +deposits in special accounts 102 DepositsInSpecialAccounts,Deposits,ReserveDepositPayable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,CurrentDeposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery +deposits received 18 DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived +deposits received from officers 20 DepositsReceivedFromOfficers,DepositPayable,DepositsReceived,GuaranteeDepositsReceived,LandRentReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived +deposits, 2 ReserveDepositReceivable,ReserveDepositPayable +depositsinspecialaccounts 1 DepositsInSpecialAccounts +depositsreceived 4 DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers +depositsreceivedfromofficers 1 DepositsReceivedFromOfficers +depreciable 1 AccumulatedDepreciation +depreciation 4 ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation +depreciation; 1 AccumulatedDepreciation +development 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +development expenses 25 ResearchAndDevelopmentExpenses,DevelopmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +developmentexpenses 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +device: 1 IncomeSummary +difference 1 ValuationDifferenceOnOtherSecurities +direction 7 NetIncome,GrossProfit,OrdinaryProfit,NetLoss,IncomeSummary,NetIncomeAttributableToNCI,NetLossAttributableToNCI +dishonored notes receivable 23 DishonoredNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable +dishonorednotesreceivable 1 DishonoredNotesReceivable +dividend 3 UnpaidDividends,DividendEqualizationReserve,DividendsReceived +dividend income 19 DividendsReceived,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,UnpaidDividends,CorporateIncomeTaxes +dividendequalizationreserve 1 DividendEqualizationReserve +dividends 2 UnpaidDividends,DividendsReceived +dividendsreceived 1 DividendsReceived +donated 1 GainOnDonationOfFixedAssets +doubtful 3 AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +during 1 IncomeSummary +earned 6 NationalBondInterestEarned,DepositInterestEarned,InterestEarned,WageEarned,UnearnedRevenue,EarnedSurplus +earnedsurplus 1 EarnedSurplus +earnings 4 RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,EarnedSurplus +electronically 5 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables +electronically recorded monetary claims 6 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,InsuranceGain +electronically recorded monetary claims - non-operating 38 NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingNotesReceivable,NonOperatingNotesPayable,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +electronically recorded monetary obligations 8 ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations +electronically recorded obligations - non-operating 40 NonOperatingElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable,LossOnSalesOfElectronicallyRecordedReceivables,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +electronicallyrecordedobligations 2 ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations +electronicallyrecordedreceivable 3 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables +eliminated 2 BranchCurrentAccount,HeadOfficeCurrentAccount +encoding, 5 NetIncome,GrossProfit,OrdinaryProfit,NetLoss,IncomeSummary +encoding. 2 NetIncomeAttributableToNCI,NetLossAttributableToNCI +engine 4 NetIncome,GrossProfit,OrdinaryProfit,NetLoss +entertainment expenses 25 EntertainmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +entertainmentexpenses 1 EntertainmentExpenses +entry 1 LossOnReductionOfFixedAssets +equalization 1 DividendEqualizationReserve +equipment 3 Machinery,EquipmentInvestment,Fixtures +equipment investment 8 EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +equipmentinvestment 1 EquipmentInvestment +equity 16 InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve,RepairFundReserve +equity in earnings of investee 120 EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,InvestmentInAssociate,GrossProfit,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts +equityinearningsofinvestee 1 EquityInEarningsOfInvestee +estate 1 Building +estimated 1 ReversalOfAllowanceForDoubtfulAccounts +examples 1 ReserveDepositPayable +excess 1 ReversalOfAllowanceForDoubtfulAccounts +exchange 2 ForeignExchangeGains,ForeignExchangeLosses +existing 2 AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +expenditure 3 WageExpenditure,ConsumptionExpenditure,SubsidyExpense +expense 40 Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses +expenses 25 Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses +fee 3 ReceiptFee,PaymentFees,MembershipFees +fees 3 ReceiptFee,PaymentFees,MembershipFees +financial 1 CashOverShort +fire 1 LossOnFire +fixed 5 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets +fixtures 1 Fixtures +fixtures and equipment 19 Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +for 31 ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts +foreign exchange gains 2 ForeignExchangeGains,ForeignExchangeLosses +foreign exchange losses 2 ForeignExchangeLosses,ForeignExchangeGains +foreignexchangegains 1 ForeignExchangeGains +foreignexchangelosses 1 ForeignExchangeLosses +from 4 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LandRentReceived,DepositsReceivedFromOfficers +gain on bargain purchase 100 GainOnBargainPurchase,MerchandiseInventory,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants +gain on contribution received for construction 110 GainOnConstructionGrants,ConstructionFundReserve,ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,SuspensePayments,SuspenseReceipts,ConsumptionTaxReceived,AllowanceForDoubtfulAccounts,AccumulatedDepreciation +gain on insurance claims 99 InsuranceGain,ElectronicallyRecordedReceivable,GainOnSalesOfFixedAssets,NonOperatingElectronicallyRecordedReceivable,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies +gain on receipt of donated non-current assets 130 GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnNationalSubsidies,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GrossProfit +gain on receipt of national subsidies 112 GainOnNationalSubsidies,GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +gain on sale of investment securities 120 GainOnSalesOfInvestmentSecurities,GainOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets +gain on sale of securities 117 GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets +gain on sales of fixed assets 131 GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnValuationOfSecurities,GainOnNationalSubsidies +gain on valuation of securities 115 GainOnValuationOfSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,LossOnValuationOfMerchandise,LossOnSalesOfSecurities +gainonbargainpurchase 1 GainOnBargainPurchase +gainonconstructiongrants 1 GainOnConstructionGrants +gainondonationoffixedassets 1 GainOnDonationOfFixedAssets +gainonnationalsubsidies 1 GainOnNationalSubsidies +gainonsalesoffixedassets 1 GainOnSalesOfFixedAssets +gainonsalesofinvestmentsecurities 1 GainOnSalesOfInvestmentSecurities +gainonsalesofsecurities 1 GainOnSalesOfSecurities +gainonvaluationofsecurities 1 GainOnValuationOfSecurities +gains 1 ForeignExchangeGains +general reserve 9 GeneralReserve,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve +generalreserve 1 GeneralReserve +gift certificates received 10 GiftCertificatesReceived,DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers +giftcertificatesreceived 1 GiftCertificatesReceived +gold 1 Gold +goods 2 LossOnValuationOfMerchandise,GoodsInTransit +goods in transit 89 GoodsInTransit,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings +goodsintransit 1 GoodsInTransit +goodwill 2 Goodwill,AmortizationOfGoodwill +government service 3 GovernmentService,ServiceRevenue,CostOfServices +governmentservice 1 GovernmentService +gross 1 GrossProfit +gross profit 3 GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI +grossprofit 1 GrossProfit +guarantee 4 SecurityDepositsPaid,GuaranteeDepositsReceived,ContraAccountForGuaranteeObligations,GuaranteeObligations +guarantee deposits 14 SecurityDepositsPaid,GuaranteeDepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,DepositsInSpecialAccounts +guarantee deposits received 20 GuaranteeDepositsReceived,DepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived +guarantee obligations 7 ContraAccountForGuaranteeObligations,GuaranteeObligations,ElectronicallyRecordedObligations,SecurityDepositsPaid,NonOperatingElectronicallyRecordedObligations,LeaseObligations,GuaranteeDepositsReceived +guaranteedepositsreceived 1 GuaranteeDepositsReceived +guaranteeobligations 2 ContraAccountForGuaranteeObligations,GuaranteeObligations +head office current account 26 BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,CashOverShort +head-office 2 BranchCurrentAccount,HeadOfficeCurrentAccount +headofficecurrentaccount 1 HeadOfficeCurrentAccount +held-to-maturity bonds 5 HeldToMaturityBonds,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +heldtomaturitybonds 1 HeldToMaturityBonds +in 88 Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings,AmortizationExpense +income 17 NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome,IncomeTaxesRefundReceivable +income summary 17 IncomeSummary,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +income taxes - deferred 51 IncomeTaxesAdjustment,NetIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeSummary,NetIncomeAttributableToNCI +income taxes refund receivable 38 IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,ConsumptionTaxRefundReceivable,LongTermLoansReceivable,AccountsReceivable +incomesummary 1 IncomeSummary +incometaxesadjustment 1 IncomeTaxesAdjustment +incometaxesrefundreceivable 1 IncomeTaxesRefundReceivable +incorporationexpenses 1 IncorporationExpenses +indirect 1 AccumulatedDepreciation +instead. 1 MerchandiseInventory +instruments 1 ToolsAndInstruments +insurance 2 InsuranceGain,InsuranceExpense +insurance expenses 26 InsuranceExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,InsuranceGain +insuranceexpense 1 InsuranceExpense +insurancegain 1 InsuranceGain +intact. 1 AllowanceForDoubtfulAccounts +intangibles 1 AmortizationExpense +interest 9 InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,LeaseholdRights,NonControllingInterests,InterestOnSecurities,NetIncomeAttributableToNCI,NetLossAttributableToNCI +interest earned 12 NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue,LeaseholdRights,NonControllingInterests,EarnedSurplus,InterestOnSecurities +interest expense 48 InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses +interest on securities 105 InterestOnSecurities,NationalBondInterestEarned,ValuationDifferenceOnOtherSecurities,NonControllingInterests,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +interestearned 3 NationalBondInterestEarned,DepositInterestEarned,InterestEarned +interestexpense 1 InterestExpense +interestonsecurities 1 InterestOnSecurities +interests 4 LeaseholdRights,NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI +internal 7 NetIncome,GrossProfit,OrdinaryProfit,NetLoss,IncomeSummary,NetIncomeAttributableToNCI,NetLossAttributableToNCI +inventory 3 Products,MerchandiseInventory,InventoryShrinkageLoss +inventory shrinkage loss 19 InventoryShrinkageLoss,Products,NetLoss,MerchandiseInventory,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables +inventoryshrinkageloss 1 InventoryShrinkageLoss +investee 1 EquityInEarningsOfInvestee +investment 6 InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +investment in associate 89 InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Deposits,Products,Machinery,Building +investment securities 15 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities +investmentinassociate 1 InvestmentInAssociate +investmentsecurities 3 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +is 36 Products,AdvertisingExpense,MiscellaneousExpenses,NetIncome,GrossProfit,OrdinaryProfit,NetLoss,MerchandiseInventory,SuspensePayments,CashOverShort +issuance 1 StockIssuanceCosts +it 98 Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,ReserveDepositReceivable,CapitalStock,RetainedEarnings,LongTermLoansPayable,ShortTermLoansPayable +job. 1 AllowanceForDoubtfulAccounts +land 4 Land,LeaseholdRights,LandRentReceived,LandRentPaid +landrentpaid 1 LandRentPaid +landrentreceived 1 LandRentReceived +lease expenses 29 LeaseExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets +lease liabilities 7 LeaseObligations,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,RefundLiabilities,DeferredTaxLiabilities,LeaseExpenses +leased assets 41 LeasedAssets,SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid +leasedassets 1 LeasedAssets +leaseexpenses 1 LeaseExpenses +leasehold interests in land 90 LeaseholdRights,NonControllingInterests,LandRentReceived,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery +leaseholdrights 1 LeaseholdRights +leaseobligations 1 LeaseObligations +legacy 12 NetIncome,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AccumulatedDepreciation,CommunicationExpenses,IncomeSummary,SuspenseAccount +legal (appropriated) retained earnings reserve 15 LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,EarnedSurplus,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses,LegalCapitalSurplus +legal capital surplus 7 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,LegalRetainedEarnings,EarnedSurplus,StatutoryWelfareExpenses +legal welfare expenses 27 StatutoryWelfareExpenses,WelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LegalRetainedEarnings,CommunicationExpenses +legalcapitalsurplus 1 LegalCapitalSurplus +legalretainedearnings 1 LegalRetainedEarnings +liabilities 3 RefundLiabilities,DeferredTaxLiabilities,LeaseObligations +liability 40 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable +loans 8 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable,LoansReceivable +loans payable 20 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable +loans payable on notes 109 NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable +loans receivable 23 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesReceivable +loans receivable on notes 109 NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable +loanspayable 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +loansreceivable 4 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable +long-term accounts payable - other 50 LongTermOtherPayables,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermNationalBonds,LongTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,AccountsPayable,OtherPayables +long-term loans payable 22 LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermOtherPayables,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable +long-term loans receivable 27 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable +long-term national bonds 11 LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned,LongTermPrepaidExpenses,LongTermOtherPayables,GainOnNationalSubsidies +long-term national bonds payable 23 LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermOtherPayables,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable +long-term prepaid expenses 32 LongTermPrepaidExpenses,PrepaidExpenses,LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses +longtermloanspayable 1 LongTermLoansPayable +longtermloansreceivable 1 LongTermLoansReceivable +longtermnationalbonds 2 LongTermNationalBonds,LongTermNationalBondsPayable +longtermnationalbondspayable 1 LongTermNationalBondsPayable +longtermotherpayables 1 LongTermOtherPayables +longtermprepaidexpenses 1 LongTermPrepaidExpenses +loss 17 NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +loss attributable to non-controlling interests 38 NetLossAttributableToNCI,NetIncomeAttributableToNCI,NonControllingInterests,InventoryShrinkageLoss,LossOnRetirementOfFixedAssets,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit +loss on fire 101 LossOnFire,NetLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +loss on retirement of non-current assets 134 LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +loss on sale of electronically recorded monetary claims 117 LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets +loss on sale of investment securities 123 LossOnSalesOfInvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets +loss on sale of receivables 118 LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise +loss on sale of securities 120 LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets +loss on sales of fixed assets 134 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnDonationOfFixedAssets,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities +loss on sales of notes receivable 127 LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,NotesLoansReceivable,GainOnSalesOfFixedAssets,DishonoredNotesReceivable,NonOperatingNotesReceivable +loss on tax purpose reduction entry of non-current assets 140 LossOnReductionOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +loss on valuation of securities 118 LossOnValuationOfSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities +losses 1 ForeignExchangeLosses +lossonfire 1 LossOnFire +lossonreductionoffixedassets 1 LossOnReductionOfFixedAssets +lossonretirementoffixedassets 1 LossOnRetirementOfFixedAssets +lossonsalesofelectronicallyrecordedreceivables 1 LossOnSalesOfElectronicallyRecordedReceivables +lossonsalesoffixedassets 1 LossOnSalesOfFixedAssets +lossonsalesofinvestmentsecurities 1 LossOnSalesOfInvestmentSecurities +lossonsalesofnotesreceivable 1 LossOnSalesOfNotesReceivable +lossonsalesofreceivables 1 LossOnSalesOfReceivables +lossonsalesofsecurities 1 LossOnSalesOfSecurities +lossonvaluationofmerchandise 1 LossOnValuationOfMerchandise +lossonvaluationofsecurities 1 LossOnValuationOfSecurities +machinery 1 Machinery +machinery and equipment 19 Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +made 1 PaymentsOnBehalf +maintenance expenses 25 MaintenanceExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +maintenanceexpenses 1 MaintenanceExpenses +materials 1 RawMaterials +may 2 BranchCurrentAccount,HeadOfficeCurrentAccount +meeting expenses 25 MeetingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +meetingexpenses 1 MeetingExpenses +membership fees 3 MembershipFees,ReceiptFee,PaymentFees +membershipfees 1 MembershipFees +merchandise inventory 4 Products,MerchandiseInventory,InventoryShrinkageLoss,LossOnValuationOfMerchandise +merchandiseinventory 2 Products,MerchandiseInventory +method 3 InvestmentInAssociate,MerchandiseInventory,AccumulatedDepreciation +miscellaneous 3 MiscellaneousExpenses,MiscellaneousLoss,MiscellaneousIncome +miscellaneous income 19 MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,MiscellaneousLoss +miscellaneous loss 19 MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables +miscellaneousexpenses 1 MiscellaneousExpenses +miscellaneousincome 1 MiscellaneousIncome +miscellaneousloss 1 MiscellaneousLoss +monetary 4 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables +must 1 CashOverShort +name. 1 AccumulatedDepreciation +named 1 CommunicationExpenses +national 6 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,GainOnNationalSubsidies +national bond interest earned 18 NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue +nationalbondinterestearned 1 NationalBondInterestEarned +net 11 NetIncome,NetLoss,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,NetDefinedBenefitAsset,NonOperatingElectronicallyRecordedReceivable,NetDefinedBenefitLiability,LossOnSalesOfElectronicallyRecordedReceivables,NetIncomeAttributableToNCI +net income 26 NetIncome,NetIncomeAttributableToNCI,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,ElectronicallyRecordedObligations +net loss 25 NetLoss,LossOnSalesOfElectronicallyRecordedReceivables,NetLossAttributableToNCI,NetIncome,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +netdefinedbenefitasset 1 NetDefinedBenefitAsset +netdefinedbenefitliability 1 NetDefinedBenefitLiability +netincome 2 NetIncome,NetIncomeAttributableToNCI +netincomeattributabletonci 1 NetIncomeAttributableToNCI +netloss 2 NetLoss,NetLossAttributableToNCI +netlossattributabletonci 1 NetLossAttributableToNCI +new 2 ConstructionFundReserve,NewspaperBooksExpenses +newspaperbooksexpenses 1 NewspaperBooksExpenses +newspapers and books 18 NewspaperBooksExpenses,BranchCurrentAccount,HeadOfficeCurrentAccount,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort +non-controlling 3 NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI +non-controlling interests 4 NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI,LeaseholdRights +non-current 3 GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets +non-negative 1 AllowanceForDoubtfulAccounts +non-operating 4 NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations +non-operating notes payable 23 NonOperatingNotesPayable,CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable +non-operating notes receivable 24 NonOperatingNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable +noncontrollinginterests 1 NonControllingInterests +nonoperatingelectronicallyrecordedobligations 1 NonOperatingElectronicallyRecordedObligations +nonoperatingelectronicallyrecordedreceivable 1 NonOperatingElectronicallyRecordedReceivable +nonoperatingnotespayable 1 NonOperatingNotesPayable +nonoperatingnotesreceivable 1 NonOperatingNotesReceivable +not 17 CentralBankNotePayable,NetIncome,GrossProfit,OrdinaryProfit,NetLoss,NotesReceivable,NotesLoansReceivable,CashOverShort,NotesPayable,NotesLoansPayable +notes 9 CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable +notes payable 21 CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +notes receivable 23 NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable +notesloanspayable 1 NotesLoansPayable +notesloansreceivable 1 NotesLoansReceivable +notespayable 2 NotesPayable,NonOperatingNotesPayable +notesreceivable 4 NotesReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable +obligations 5 ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations +of 40 SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets +off 9 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,RecoveryOfBadDebts,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers +officers 1 DepositsReceivedFromOfficers +on 97 LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip +only 9 NetIncome,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,NetLoss,CumulativeTranslationAdjustment,IncomeSummary,NetIncomeAttributableToNCI,NetLossAttributableToNCI +only; 4 NetIncome,GrossProfit,OrdinaryProfit,NetLoss +operating expenses 30 OperatingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,NonOperatingNotesReceivable +operating revenue 43 OperatingRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +operatingexpenses 1 OperatingExpenses +operatingrevenue 1 OperatingRevenue +ordinary 1 OrdinaryProfit +ordinary profit 3 OrdinaryProfit,GrossProfit,NetIncomeAttributableToNCI +ordinaryprofit 1 OrdinaryProfit +organization expenses 25 IncorporationExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +other 5 OtherReceivables,OtherPayables,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities +other capital surplus 9 OtherCapitalSurplus,LegalCapitalSurplus,CapitalSurplus,CapitalStock,OtherReceivables,OtherPayables,LongTermOtherPayables,ValuationDifferenceOnOtherSecurities,EarnedSurplus +other payables 5 OtherPayables,LongTermOtherPayables,OtherReceivables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities +other receivables 8 OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +othercapitalsurplus 1 OtherCapitalSurplus +otherpayables 2 OtherPayables,LongTermOtherPayables +otherreceivables 1 OtherReceivables +over 4 GovernmentService,CashOverShort,BankOverdraft,RecoveryOfBadDebts +overdraft 1 BankOverdraft +paid 12 AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid,LongTermPrepaidExpenses +patent 2 Patent,AmortizationOfPatents +payable 16 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable,NotesPayable +payables 2 OtherPayables,LongTermOtherPayables +payment 6 CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees +payment fees / fees paid 35 PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,MembershipFees,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable +paymentfees 2 ReceiptFee,PaymentFees +payments 2 PaymentsOnBehalf,SuspensePayments +payments made on behalf 97 PaymentsOnBehalf,SuspensePayments,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation +paymentsonbehalf 1 PaymentsOnBehalf +pension 1 PrepaidPensionCost +periodic/3-account 1 MerchandiseInventory +periods 1 AdditionalIncomeTaxesForPriorPeriods +perpetual\/specific-identification 1 MerchandiseInventory +petty cash 3 PettyCash,Cash,CashOverShort +pettycash 1 PettyCash +prepaid 4 PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,PrepaidPensionCost +prepaid corporate income taxes 22 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome +prepaid expenses 27 PrepaidExpenses,LongTermPrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses,PrepaidPensionCost +prepaid pension costs 6 PrepaidPensionCost,PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,StockIssuanceCosts,StorageExpenses +prepaidcorporateincometaxes 1 PrepaidCorporateIncomeTaxes +prepaidexpenses 2 PrepaidExpenses,LongTermPrepaidExpenses +prepaidpensioncost 1 PrepaidPensionCost +presentation 4 SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,SuspenseAccount +presentation. 3 SuspensePayments,SuspenseReceipts,SuspenseAccount +presented 1 CashOverShort +prior 1 AdditionalIncomeTaxesForPriorPeriods +process 1 WorkInProcess +products 2 Products,MerchandiseInventory +profit 3 GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI +profit attributable to non-controlling interests 24 NetIncomeAttributableToNCI,NetLossAttributableToNCI,GrossProfit,OrdinaryProfit,NonControllingInterests,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome +progress 2 ConstructionInProgress,SoftwareInProgress +property tax payable 32 PropertyTaxPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,TaxesExpense +propertytaxpayable 1 PropertyTaxPayable +provision 10 ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties +provision for bonuses 33 AllowanceForBonuses,ProvisionForBonuses,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForProductWarranties +provision for doubtful accounts 36 ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs +provision for repairs 32 AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,RepairFundReserve,ReversalOfAllowanceForProductWarranties,ProvisionForBonuses +provision for retirement benefits 35 AllowanceForRetirementBenefits,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties +provision for warranties 31 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForBonuses +provisionforbonuses 1 ProvisionForBonuses +provisionfordoubtfulaccounts 1 ProvisionForDoubtfulAccounts +provisionforproductwarranties 1 ProvisionForProductWarranties +provisionforrepairs 1 ProvisionForRepairs +purchase 4 Purchases,MerchandiseInventory,GainOnBargainPurchase,PurchaseRebates +purchase rebates 5 PurchaseRebates,Purchases,MerchandiseInventory,GainOnBargainPurchase,SalesRebates +purchaserebates 1 PurchaseRebates +purchases 2 Purchases,MerchandiseInventory +purpose 1 LossOnReductionOfFixedAssets +raw materials 1 RawMaterials +rawmaterials 1 RawMaterials +real estate 1 Building +rebates 2 SalesRebates,PurchaseRebates +receipt 5 ReceiptFee,SuspenseReceipts,PaymentFees,GainOnDonationOfFixedAssets,GainOnNationalSubsidies +receipt fee 6 ReceiptFee,PaymentFees,SuspenseReceipts,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,MembershipFees +receiptfee 2 ReceiptFee,PaymentFees +receipts 1 SuspenseReceipts +receivable 19 LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables,AllowanceForDoubtfulAccounts +receivables 4 OtherReceivables,AllowanceForDoubtfulAccounts,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +receivables. 1 AllowanceForDoubtfulAccounts +received 10 DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers +recorded 5 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables +recovery of bad debts written off 41 RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers,SalesCost +recoveryofbaddebts 1 RecoveryOfBadDebts +reduction 1 LossOnReductionOfFixedAssets +refund 4 IncomeTaxesRefundReceivable,RefundLiabilities,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable +refund liabilities 6 RefundLiabilities,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LeaseObligations,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable +refund of income taxes 59 RefundOfIncomeTaxes,IncomeTaxesRefundReceivable,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,NetIncomeAttributableToNCI,SalesCost,TaxesExpense +refundliabilities 1 RefundLiabilities +refundofincometaxes 1 RefundOfIncomeTaxes +related 1 AccumulatedDepreciation +released). 1 ReversalOfAllowanceForDoubtfulAccounts +remain 2 BranchCurrentAccount,HeadOfficeCurrentAccount +rent 10 CurrentDeposits,RentExpense,RentalIncome,GainOnDonationOfFixedAssets,LandRentReceived,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LandRentPaid,BranchCurrentAccount,HeadOfficeCurrentAccount +rent expenses on land 125 LandRentPaid,Commutation,CommunicationExpenses,LongTermPrepaidExpenses,GainOnDonationOfFixedAssets,LandRentReceived,IncorporationExpenses,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,CurrentDeposits +rental income 17 RentalIncome,LandRentReceived,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +rental income from land 23 LandRentReceived,RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,Land,AccruedCorporateIncomeTaxes,AllowanceForDoubtfulAccounts +rentalincome 1 RentalIncome +rentexpense 1 RentExpense +repair expenses 29 RepairsExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,AllowanceForRepairs +repairfundreserve 1 RepairFundReserve +repairs 5 AllowanceForRepairs,RepairFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,RepairsExpense +repairsexpense 1 RepairsExpense +require 3 SuspensePayments,SuspenseReceipts,SuspenseAccount +research and development expenses 40 ResearchAndDevelopmentExpenses,DevelopmentExpenses,LandRentPaid,NewspaperBooksExpenses,Products,Machinery,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses +researchanddevelopmentexpenses 1 ResearchAndDevelopmentExpenses +reserve 9 ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve +reserve deposits, asset side 87 ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate +reserve deposits, liability side 48 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +reserve for depreciation 36 ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory +reserve for dividend equalization 37 DividendEqualizationReserve,ReserveForDepreciation,AccumulatedDepreciation,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,SuspensePayments +reserve for new construction 37 ConstructionFundReserve,ReserveForDepreciation,AccumulatedDepreciation,DividendEqualizationReserve,RepairFundReserve,GainOnConstructionGrants,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory +reserve for repairs 36 RepairFundReserve,ReserveForDepreciation,AccumulatedDepreciation,AllowanceForRepairs,DividendEqualizationReserve,ConstructionFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ReserveDepositReceivable,ReserveDepositPayable +reservedepositpayable 1 ReserveDepositPayable +reservedepositreceivable 1 ReserveDepositReceivable +reservefordepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +result: 5 NetIncome,EquityInEarningsOfInvestee,NetLoss,NetIncomeAttributableToNCI,NetLossAttributableToNCI +retained 5 RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses,EarnedSurplus +retained earnings 6 RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses +retainedearnings 2 RetainedEarnings,LegalRetainedEarnings +retirement 5 NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets +retirement benefit asset 83 NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities +retirement benefit expenses 29 RetirementBenefitExpenses,NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses +retirement benefit liability 43 AllowanceForRetirementBenefits,NetDefinedBenefitLiability,NetDefinedBenefitAsset,RetirementBenefitExpenses,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable +retirementbenefitexpenses 1 RetirementBenefitExpenses +revenue 38 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +reversal of allowance for doubtful accounts 71 ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits +reversal of provision for repairs 67 ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits +reversal of provision for warranties 66 ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits +reversalofallowancefordoubtfulaccounts 1 ReversalOfAllowanceForDoubtfulAccounts +reversalofallowanceforproductwarranties 1 ReversalOfAllowanceForProductWarranties +reversalofallowanceforrepairs 1 ReversalOfAllowanceForRepairs +review 3 SuspensePayments,SuspenseReceipts,SuspenseAccount +rights 2 LeaseholdRights,AmortizationOfPatents +sale 15 SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates +sales 14 SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates,LossOnSalesOfElectronicallyRecordedReceivables +sales rebates 15 SalesRebates,SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables +salescost 1 SalesCost +salesrebates 1 SalesRebates +savings deposits 12 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +securities 12 Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +securitydepositspaid 1 SecurityDepositsPaid +service 3 GovernmentService,ServiceRevenue,CostOfServices +service revenue 40 ServiceRevenue,GovernmentService,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +servicerevenue 1 ServiceRevenue +services 1 CostOfServices +share issuance costs 6 StockIssuanceCosts,PrepaidPensionCost,StockSubscriptionDeposits,StorageExpenses,SubsidiaryStocks,AffiliateStocks +shares 3 StockSubscriptionDeposits,SubsidiaryStocks,AffiliateStocks +shares of associates 40 AffiliateStocks,StockSubscriptionDeposits,SubsidiaryStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +shares of subsidiaries 40 SubsidiaryStocks,StockSubscriptionDeposits,AffiliateStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +short 5 ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,CashOverShort +short-term loans payable 21 ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable +short-term loans receivable 25 ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,LoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable +short-term national bonds 9 ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned,GainOnNationalSubsidies,HeldToMaturityBonds +short-term national bonds payable 22 ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable +shorttermloanspayable 1 ShortTermLoansPayable +shorttermloansreceivable 1 ShortTermLoansReceivable +shorttermnationalbonds 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +shorttermnationalbondspayable 1 ShortTermNationalBondsPayable +shrinkage 1 InventoryShrinkageLoss +side 4 ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation +side's 1 AllowanceForDoubtfulAccounts +smaller 1 ReversalOfAllowanceForDoubtfulAccounts +software 3 Software,SoftwareInProgress,AmortizationOfSoftware +software in progress 90 SoftwareInProgress,ConstructionInProgress,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment +softwareinprogress 1 SoftwareInProgress +special 1 DepositsInSpecialAccounts +statement 3 GrossProfit,OrdinaryProfit,CashOverShort +statements. 1 CashOverShort +statutorywelfareexpenses 1 StatutoryWelfareExpenses +stay 1 AllowanceForDoubtfulAccounts +stock 6 StockInvestment,CapitalStock,StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks +stock investment 11 StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock,StockSubscriptionDeposits,GainOnSalesOfInvestmentSecurities,StockIssuanceCosts,LossOnSalesOfInvestmentSecurities,SubsidiaryStocks +stockinvestment 1 StockInvestment +stockissuancecosts 1 StockIssuanceCosts +stocksubscriptiondeposits 1 StockSubscriptionDeposits +storage costs 3 StorageExpenses,PrepaidPensionCost,StockIssuanceCosts +storageexpenses 1 StorageExpenses +structure 2 AllowanceForDoubtfulAccounts,Structures +structures 1 Structures +subscriptions 1 StockSubscriptionDeposits +subsidiaries 1 SubsidiaryStocks +subsidiarystocks 1 SubsidiaryStocks +subsidies 1 GainOnNationalSubsidies +subsidy expenditure 4 SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome +subsidy income 18 SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +subsidyexpense 1 SubsidyExpense +subsidyincome 1 SubsidyIncome +subtotal 2 GrossProfit,OrdinaryProfit +summary 1 IncomeSummary +supplies 2 SuppliesExpenses,SuppliesOnHand +suppliesexpenses 1 SuppliesExpenses +suppliesonhand 1 SuppliesOnHand +surplus 4 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,EarnedSurplus +suspense 3 SuspensePayments,SuspenseReceipts,SuspenseAccount +suspense account 21 SuspensePayments,SuspenseReceipts,SuspenseAccount,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable +suspense payments 4 SuspensePayments,PaymentsOnBehalf,SuspenseReceipts,SuspenseAccount +suspense receipts 3 SuspenseReceipts,SuspensePayments,SuspenseAccount +suspenseaccount 1 SuspenseAccount +suspensepayments 1 SuspensePayments +suspensereceipts 1 SuspenseReceipts +tax 17 TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,DeferredTaxAssets +tax revenue 54 TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +taxes 9 TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment +taxesexpense 1 TaxesExpense +taxesrevenue 1 TaxesRevenue +than 1 ReversalOfAllowanceForDoubtfulAccounts +the 19 InvestmentInAssociate,NetIncome,GrossProfit,OrdinaryProfit,NetLoss,MerchandiseInventory,OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,AccumulatedDepreciation +time deposits 12 TimeDeposits,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +timedeposits 1 TimeDeposits +to 22 Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit,OrdinaryProfit,CentralBankPaymentIncome,MerchandiseInventory,ToolsAndInstruments,StockSubscriptionDeposits +tools and instruments 18 ToolsAndInstruments,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +toolsandinstruments 1 ToolsAndInstruments +trademark 1 Trademark +trading securities 12 TradingSecurities,Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities +tradingsecurities 1 TradingSecurities +transit 1 GoodsInTransit +translation 1 CumulativeTranslationAdjustment +transportation 1 BusinessTrip +travel and transportation 18 BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments +treasury 2 CentralBankPaymentExpense,CentralBankPaymentIncome +under 3 InvestmentInAssociate,MerchandiseInventory,AccumulatedDepreciation +unearned revenue 38 UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +unearnedrevenue 1 UnearnedRevenue +unpaid dividends 4 UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,DividendsReceived +unpaiddividends 1 UnpaidDividends +unresolved 3 SuspensePayments,SuspenseReceipts,SuspenseAccount +use 9 MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses +used 1 ReversalOfAllowanceForDoubtfulAccounts +utilities 1 UtilitiesExpense +utilitiesexpense 1 UtilitiesExpense +valuation 6 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnValuationOfSecurities +valuation difference on available-for-sale securities 101 ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,GainOnSalesOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities +valuation loss on goods 102 LossOnValuationOfMerchandise,LossOnValuationOfSecurities,NetLoss,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables +valuationdifferenceonothersecurities 1 ValuationDifferenceOnOtherSecurities +value 12 NetIncome,ValueAdded,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,IncomeSummary,SuspenseAccount +value added 12 ValueAdded,NetIncome,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,IncomeSummary,SuspenseAccount +valueadded 1 ValueAdded +values 1 AllowanceForDoubtfulAccounts +vehicle 1 Vehicle +vehicles 1 Vehicle +wage income 18 WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +wageearned 1 WageEarned +wageexpenditure 1 WageExpenditure +wages 1 WageExpenditure +warranties 3 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties +welfare 2 WelfareExpenses,StatutoryWelfareExpenses +welfare expenses 25 WelfareExpenses,StatutoryWelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +welfareexpenses 2 WelfareExpenses,StatutoryWelfareExpenses +when 3 ReversalOfAllowanceForDoubtfulAccounts,BranchCurrentAccount,HeadOfficeCurrentAccount +work in process 88 WorkInProcess,EquityInEarningsOfInvestee,CumulativeTranslationAdjustment,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery +workinprocess 1 WorkInProcess +worksheets. 2 EquityInEarningsOfInvestee,CumulativeTranslationAdjustment +worksheets; 2 NetIncomeAttributableToNCI,NetLossAttributableToNCI +written 1 RecoveryOfBadDebts +— 6 ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +が本科目を買掛金の代用にしていた経緯あり) 1 ReserveDepositPayable +その他有価証券 2 ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities +その他有価証券評価差額金 1 ValuationDifferenceOnOtherSecurities +その他資本剰余金 1 OtherCapitalSurplus +では 2 Products,Commutation +と区別される) 1 AmortizationExpense +のれん 3 Goodwill,GainOnBargainPurchase,AmortizationOfGoodwill +のれん償却 1 AmortizationOfGoodwill +を使う 4 Products,ReserveForDepreciation,ReserveDepositPayable,Commutation +を使う) 2 ReserveForDepreciation,Commutation +を使うこと 1 ReserveDepositPayable +クレジット売掛金 1 CreditCardReceivable +ソフトウェア 4 AmortizationExpense,Software,SoftwareInProgress,AmortizationOfSoftware +ソフトウェア仮勘定 1 SoftwareInProgress +ソフトウェア償却 1 AmortizationOfSoftware +リース債務 1 LeaseObligations +リース資産 1 LeasedAssets +不渡手形 1 DishonoredNotesReceivable +中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 1 ReserveDepositPayable +交際費 1 EntertainmentExpenses +仕入 3 Products,Purchases,PurchaseRebates +仕入割戻 1 PurchaseRebates +仕掛品 1 WorkInProcess +付加価値 1 ValueAdded +仮受消費税 1 ConsumptionTaxReceived +仮受金 1 SuspenseReceipts +仮払法人税等 1 PrepaidCorporateIncomeTaxes +仮払消費税 1 ConsumptionTaxPaid +仮払金 1 SuspensePayments +会議費 1 MeetingExpenses +保守費 1 MaintenanceExpenses +保管費 1 StorageExpenses +保証債務 2 ContraAccountForGuaranteeObligations,GuaranteeObligations +保証債務見返 1 ContraAccountForGuaranteeObligations +保険差益 1 InsuranceGain +保険料 1 InsuranceExpense +修繕引当金 3 AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs +修繕引当金戻入 1 ReversalOfAllowanceForRepairs +修繕引当金繰入 1 ProvisionForRepairs +修繕積立金 1 RepairFundReserve +修繕費 1 RepairsExpense +借入金 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +借地権 1 LeaseholdRights +備品 1 Fixtures +債権売却損 2 LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +償却債権取立益 1 RecoveryOfBadDebts +分法 4 InvestmentInAssociate,Products,EquityInEarningsOfInvestee,MerchandiseInventory +分法: 1 MerchandiseInventory +別段預金 1 DepositsInSpecialAccounts +別途積立金 1 GeneralReserve +利益剰余金 2 RetainedEarnings,EarnedSurplus +利益準備金 1 LegalRetainedEarnings +前受収益 1 UnearnedRevenue +前受金 1 AdvancesReceived +前払年金費用 1 PrepaidPensionCost +前払費用 2 PrepaidExpenses,LongTermPrepaidExpenses +前払金 1 AdvancesPaid +創立費 1 IncorporationExpenses +原材料 1 RawMaterials +受入預金 1 DepositPayable +受取利息 1 InterestEarned +受取商品券 1 GiftCertificatesReceived +受取地代 1 LandRentReceived +受取家賃 1 RentalIncome +受取手形 2 NotesReceivable,NonOperatingNotesReceivable +受取手数料 1 ReceiptFee +受取配当金 1 DividendsReceived +商品 7 Products,MerchandiseInventory,GiftCertificatesReceived,AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,LossOnValuationOfMerchandise,ProvisionForProductWarranties +商品保証引当金 3 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties +商品保証引当金戻入 1 ReversalOfAllowanceForProductWarranties +商品保証引当金繰入 1 ProvisionForProductWarranties +商品評価損 1 LossOnValuationOfMerchandise +商標権 2 AmortizationExpense,Trademark +営業収益 1 OperatingRevenue +営業外受取手形 1 NonOperatingNotesReceivable +営業外支払手形 1 NonOperatingNotesPayable +営業外電子記録債務 1 NonOperatingElectronicallyRecordedObligations +営業外電子記録債権 1 NonOperatingElectronicallyRecordedReceivable +営業費用 1 OperatingExpenses +固定資産受贈益 1 GainOnDonationOfFixedAssets +固定資産圧縮損 1 LossOnReductionOfFixedAssets +固定資産売却損 1 LossOnSalesOfFixedAssets +固定資産売却益 1 GainOnSalesOfFixedAssets +固定資産除却損 1 LossOnRetirementOfFixedAssets +国債利息収入 1 NationalBondInterestEarned +国庫納付金収入 1 CentralBankPaymentIncome +国庫納付金支出 1 CentralBankPaymentExpense +国庫補助金受贈益 1 GainOnNationalSubsidies +土地 1 Land +売上 5 Products,SalesCost,GrossProfit,Sales,SalesRebates +売上割戻 1 SalesRebates +売上原価 1 SalesCost +売上総利益 1 GrossProfit +売掛金 2 AccountsReceivable,CreditCardReceivable +売買目的有価証券 1 TradingSecurities +契約資産 1 ContractAssets +子会社株式 1 SubsidiaryStocks +定期預金 1 TimeDeposits +小口現金 1 PettyCash +工事負担金受贈益 1 GainOnConstructionGrants +工具器具 1 ToolsAndInstruments +差入保証金 1 SecurityDepositsPaid +差額補充法/洗替法 1 ReversalOfAllowanceForDoubtfulAccounts +市中銀行が中央銀行に置く準備預金。SNA\/マクロ系) 1 ReserveDepositReceivable +広告宣伝費 1 AdvertisingExpense +建物 1 Building +建設仮勘定 1 ConstructionInProgress +当座借越 1 BankOverdraft +当座預金 1 CurrentDeposits +当期純利益 2 NetIncome,NetIncomeAttributableToNCI +当期純損失 2 NetLoss,NetLossAttributableToNCI +役務原価 1 CostOfServices +役務収益 1 ServiceRevenue +役員預り金 1 DepositsReceivedFromOfficers +手形借入金 1 NotesLoansPayable +手形売却損 1 LossOnSalesOfNotesReceivable +手形貸付金 1 NotesLoansReceivable +投資有価証券 3 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +投資有価証券売却損 1 LossOnSalesOfInvestmentSecurities +投資有価証券売却益 1 GainOnSalesOfInvestmentSecurities +持分法による投資利益 1 EquityInEarningsOfInvestee +損益 1 IncomeSummary +支店 1 BranchCurrentAccount +支払リース料 1 LeaseExpenses +支払利息 1 InterestExpense +支払地代 1 LandRentPaid +支払家賃 1 RentExpense +支払手形 2 NotesPayable,NonOperatingNotesPayable +支払手数料 1 PaymentFees +政府サービス 1 GovernmentService +新築積立金 1 ConstructionFundReserve +新聞図書費 1 NewspaperBooksExpenses +旅費交通費 1 BusinessTrip +旧称。新規コードでは 1 Commutation +普通預金 1 Deposits +有価証券 12 Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +有価証券利息 1 InterestOnSecurities +有価証券売却損 2 LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities +有価証券売却益 2 GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities +有価証券評価損 1 LossOnValuationOfSecurities +有価証券評価益 1 GainOnValuationOfSecurities +未収入金 1 OtherReceivables +未収収益 1 AccruedRevenue +未収還付法人税等 1 IncomeTaxesRefundReceivable +未収還付消費税 1 ConsumptionTaxRefundReceivable +未払固定資産税 1 PropertyTaxPayable +未払法人税等 1 AccruedCorporateIncomeTaxes +未払消費税 1 AccruedConsumptionTax +未払費用 1 AccruedExpenses +未払賞与 1 BonusesPayable +未払配当金 1 UnpaidDividends +未払金 2 OtherPayables,LongTermOtherPayables +未決算 1 SuspenseAccount +未着品 1 GoodsInTransit +本店 1 HeadOfficeCurrentAccount +株式交付費 1 StockIssuanceCosts +株式投資 1 StockInvestment +株式申込証拠金 1 StockSubscriptionDeposits +棚卸減耗損 1 InventoryShrinkageLoss +構築物 1 Structures +機械装置 1 Machinery +水道光熱費 1 UtilitiesExpense +法人税等 7 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment +法人税等調整額 1 IncomeTaxesAdjustment +法定福利費 1 StatutoryWelfareExpenses +消耗品費 1 SuppliesExpenses +消費支出 1 ConsumptionExpenditure +減価償却引当金 1 ReserveForDepreciation +減価償却累計額 2 ReserveForDepreciation,AccumulatedDepreciation +減価償却費 2 Depreciation,AmortizationExpense +満期保有目的債券 1 HeldToMaturityBonds +準備預金 2 ReserveDepositReceivable,ReserveDepositPayable +火災損失 1 LossOnFire +為替差損 1 ForeignExchangeLosses +為替差益 1 ForeignExchangeGains +為替換算調整勘定 1 CumulativeTranslationAdjustment +無形固定資産償却費 1 AmortizationExpense +特許権 3 AmortizationExpense,Patent,AmortizationOfPatents +特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 1 AmortizationExpense +特許権償却 1 AmortizationOfPatents +現金 3 Cash,PettyCash,CashOverShort +現金過不足 1 CashOverShort +発行側) 2 LongTermNationalBondsPayable,ShortTermNationalBondsPayable +発行銀行券 1 CentralBankNotePayable +発送費 1 DeliveryExpenses +短期借入金 1 ShortTermLoansPayable +短期国債 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +短期貸付金 1 ShortTermLoansReceivable +研究開発費 1 ResearchAndDevelopmentExpenses +福利厚生費 1 WelfareExpenses +租税公課 1 TaxesExpense +租税収入 1 TaxesRevenue +立替金 1 PaymentsOnBehalf +経常利益 1 OrdinaryProfit +給料 1 WageExpenditure +繰延税金負債 1 DeferredTaxLiabilities +繰延税金資産 1 DeferredTaxAssets +繰越利益剰余金 1 RetainedEarnings +繰越商品 2 Products,MerchandiseInventory +補助金収入 1 SubsidyIncome +補助金支出 1 SubsidyExpense +設備投資 1 EquipmentInvestment +諸会費 1 MembershipFees +負ののれん発生益 1 GainOnBargainPurchase +負債側 1 ReserveDepositPayable +貯蔵品 1 SuppliesOnHand +買掛金 2 ReserveDepositPayable,AccountsPayable +貸付金 4 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable +貸倒引当金 3 AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +貸倒引当金戻入 1 ReversalOfAllowanceForDoubtfulAccounts +貸倒引当金繰入 1 ProvisionForDoubtfulAccounts +貸倒損失 1 BadDebtLoss +賃金収入 1 WageEarned +資本剰余金 2 OtherCapitalSurplus,CapitalSurplus +資本準備金 1 LegalCapitalSurplus +資本金 1 CapitalStock +資産側 1 ReserveDepositReceivable +賞与 4 BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses +賞与引当金 2 AllowanceForBonuses,ProvisionForBonuses +賞与引当金繰入 1 ProvisionForBonuses +車両運搬具 1 Vehicle +返金負債 1 RefundLiabilities +追徴法人税等 1 AdditionalIncomeTaxesForPriorPeriods +退職給付に係る負債 1 NetDefinedBenefitLiability +退職給付に係る資産 1 NetDefinedBenefitAsset +退職給付引当金 1 AllowanceForRetirementBenefits +退職給付費用 1 RetirementBenefitExpenses +通信費 2 Commutation,CommunicationExpenses +還付法人税等 2 IncomeTaxesRefundReceivable,RefundOfIncomeTaxes +配当平均積立金 1 DividendEqualizationReserve +金 74 Cash,Deposits,CurrentDeposits,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,Gold,CapitalStock,RetainedEarnings +銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 1 DepositPayable +長期借入金 1 LongTermLoansPayable +長期前払費用 1 LongTermPrepaidExpenses +長期国債 2 LongTermNationalBonds,LongTermNationalBondsPayable +長期未払金 1 LongTermOtherPayables +長期貸付金 1 LongTermLoansReceivable +開業費 1 BusinessCommencementExpenses +開発費 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +関係会社株式 1 InvestmentInAssociate +関連会社株式 1 AffiliateStocks +雑損 1 MiscellaneousLoss +雑益 1 MiscellaneousIncome +雑費 1 MiscellaneousExpenses +電子記録債務 2 ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations +電子記録債権 3 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables +電子記録債権売却損 1 LossOnSalesOfElectronicallyRecordedReceivables +非支配株主に帰属する当期純利益 1 NetIncomeAttributableToNCI +非支配株主に帰属する当期純損失 1 NetLossAttributableToNCI +非支配株主持分 1 NonControllingInterests +預り保証金 1 GuaranteeDepositsReceived +預り金 3 DepositPayable,DepositsReceived,DepositsReceivedFromOfficers +預金利息収入 1 DepositInterestEarned diff --git a/test/fixtures/consolidation-worksheet-050/README.md b/test/fixtures/consolidation-worksheet-050/README.md new file mode 100644 --- /dev/null +++ b/test/fixtures/consolidation-worksheet-050/README.md @@ -0,0 +1,17 @@ +# Consolidation worksheet 0.5.0.0 — Land 2b + +`minimal.tsv` is the smallest positive fixture that exercises all Land 2b +contracts: + +- two individually balanced source trial balances with stable source IDs; +- one independently balanced NCI attribution adjustment linked to both sources; +- P/L total net income attributed between owners of the parent and NCI, with + the owners amount linked through the statement of changes in equity to B/S + retained earnings; and +- the NCI opening + period share = dividends + closing roll-forward. + +The fixture uses one debit/credit pair per source or adjustment to keep the file +human-auditable. The public API accepts arbitrary `Alg` values and does not +require adjustments to originate from journal-entry rows. Linkage rows are +caller-supplied worksheet-column facts; they are equation-checked here but are +not derivable from these deliberately minimal trial-balance columns. diff --git a/test/fixtures/consolidation-worksheet-050/minimal.tsv b/test/fixtures/consolidation-worksheet-050/minimal.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/consolidation-worksheet-050/minimal.tsv @@ -0,0 +1,16 @@ +kind id source_ids_or_direction debit_account credit_account amount +source parent - Cash CapitalStock 100 +source subsidiary - Cash CapitalStock 80 +adjustment nci-attribution parent|subsidiary NetIncomeAttributableToNCI NonControllingInterests 20 +link pl-net-income profit - - 70 +link pl-parent-net-income profit - - 50 +link ss-parent-net-income profit - - 50 +link opening-retained-earnings credit - - 100 +link retained-earnings-dividends amount - - 10 +link ss-closing-retained-earnings credit - - 140 +link bs-retained-earnings credit - - 140 +link opening-nci credit - - 30 +link nci-period-share profit - - 20 +link nci-dividends amount - - 5 +link closing-nci credit - - 45 +link bs-nci credit - - 45 diff --git a/test/fixtures/jcci-2022/README.md b/test/fixtures/jcci-2022/README.md new file mode 100644 --- /dev/null +++ b/test/fixtures/jcci-2022/README.md @@ -0,0 +1,51 @@ +# JCCI 2022 account-name coverage fixture + +`source.tsv` is the research transcription of the Japan Chamber of Commerce and +Industry's 2022 Standard and Permitted Account List for levels 2 and 3. `A欄` +contains standard names and `B欄` contains permitted alternatives separated by +`|`. Parenthetical variants in the PDF are expanded to the concrete spellings +used by the parser test. + +`source.tsv` keeps the six source-audit columns: level, division, A name, B +names, the pre-V-Land-2 EA mapping, and its audit status. `EXISTS`/`GAP` record +whether an exact constructor existed, `COLLAPSE` records an intentional +many-JCCI-accounts-to-one-EA mapping, and `AMBIGUOUS_LEGACY` records a modern +constructor colliding with a retained legacy alias. The last two columns are +mapping provenance, not fields transcribed from the PDF. + +The `EA対応` column is a stale historical reference and is not the current +parser mapping. Land 4a gives the three level-2 A names `未収還付消費税`, +`未払固定資産税`, and `役員預り金` dedicated constructors. + +`queries.tsv` freezes the adjudicated parser outcome for every distinct A/B +query after `normalizeTitle`: `right` for a unique constructor and `ambiguous` +for a deliberate candidate set. Its candidates describe the complete parser +contract: JCCI-derived aliases combined with pre-existing EA aliases. Therefore +an A name can remain ambiguous when the same spelling is also a B name, and +legacy constructors such as `Securities`, `InvestmentSecurities`, and +`Commutation` remain visible rather than being silently removed. Shared names +and generic gain/loss names are never resolved by first-match order. + +The 21 frozen ambiguities are: `銀行預金`, `〇〇商店`, `貸付金`, `仮払金`, +`有価証券`, `投資有価証券`, `関係会社株式`, `借入金`, `未払金`, `仮受金`, +`営業収益`, `有価証券運用益`, `通信費`, `地代家賃`, `支払賃借料`, +`支払不動産賃借料`, `営業費用`, `有価証券運用損`, `為替差損益`, +`有価証券評価損益`, and `有価証券運用損益`. `〇〇商店` is a literal +counterparty placeholder in the source; real counterparty names do not become +aliases and must be mapped by the task context. + +Coverage here is label-level parser coverage, not a claim that every JCCI A-row +has a distinct EA constructor. `COLLAPSE` rows deliberately merge some source +accounts, so an evaluation requiring those sub-ledger distinctions must declare +a coverage gap rather than treating the merged constructor as lossless. + +Source: + +- 日本商工会議所「商業簿記標準・許容勘定科目表」2022年版 + https://www.kentei.ne.jp/wp/wp-content/uploads/2021/12/2022_kamoku.pdf + (accessed 2026-08-16; SHA-256 + `ad1691da158429dd5c4ec9a7721bb41ad2ecf55f9e6f27eb483b3722e0d0eb7e`) + +The checked fixture is a transcription and mapping decision, not a modified +copy of the source PDF. `tools/gen-jcci-aliases.py` deterministically generates +the Haskell alias overlay from `queries.tsv`. diff --git a/test/fixtures/jcci-2022/queries.tsv b/test/fixtures/jcci-2022/queries.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/jcci-2022/queries.tsv @@ -0,0 +1,317 @@ +grade division source_columns query expected candidates source_standard_names +3 資産 A 現金 right Cash 現金 +3 資産 A 小口現金 right PettyCash 小口現金 +3 資産 A 当座預金 right CurrentDeposits 当座預金 +3 資産 A 当座預金○○銀行 right CurrentDeposits 当座預金○○銀行 +3 資産 A 普通預金 right Deposits 普通預金 +2|3 資産 B 銀行預金 ambiguous Deposits|TimeDeposits|DepositsInSpecialAccounts 別段預金|定期預金|普通預金 +3 資産 A 普通預金○○銀行 right Deposits 普通預金○○銀行 +3 資産 A 定期預金 right TimeDeposits 定期預金 +3 資産 A 定期預金○○銀行 right TimeDeposits 定期預金○○銀行 +3 資産 A 受取手形 right NotesReceivable 受取手形 +3 資産 A 売掛金 right AccountsReceivable 売掛金 +3 負債|資産 B 〇〇商店 ambiguous AccountsReceivable|AccountsPayable 売掛金|買掛金 +3 資産 A クレジット売掛金 right CreditCardReceivable クレジット売掛金 +3 資産 A 電子記録債権 right ElectronicallyRecordedReceivable 電子記録債権 +3 資産 A 貸倒引当金 right AllowanceForDoubtfulAccounts 貸倒引当金 +3 資産 A 繰越商品 right MerchandiseInventory 繰越商品 +3 資産 A|B 貸付金 ambiguous NotesLoansReceivable|LoansReceivable 役員貸付金|従業員貸付金|手形貸付金|貸付金 +3 資産 A 手形貸付金 right NotesLoansReceivable 手形貸付金 +3 資産 A 従業員貸付金 right LoansReceivable 従業員貸付金 +3 資産 A 役員貸付金 right LoansReceivable 役員貸付金 +3 資産 A|B 立替金 right PaymentsOnBehalf 従業員立替金|立替金 +3 資産 A 従業員立替金 right PaymentsOnBehalf 従業員立替金 +3 資産 A 前払金 right AdvancesPaid 前払金 +3 資産 B 前渡金 right AdvancesPaid 前払金 +2|3 資産 A|B 未収入金 right OtherReceivables 未収入金|未収還付消費税 +2|3 資産 B 未収金 right OtherReceivables 未収入金|未収還付消費税 +3 資産 A|B 仮払金 ambiguous SuspensePayments|ConsumptionTaxPaid|PrepaidCorporateIncomeTaxes 仮払法人税等|仮払消費税|仮払金 +3 資産 A 受取商品券 right GiftCertificatesReceived 受取商品券 +3 資産 A 差入保証金 right SecurityDepositsPaid 差入保証金 +3 資産 A 貯蔵品 right SuppliesOnHand 貯蔵品 +3 資産 A 仮払消費税 right ConsumptionTaxPaid 仮払消費税 +3 資産 A 仮払法人税等 right PrepaidCorporateIncomeTaxes 仮払法人税等 +3 資産 A 前払費用 right PrepaidExpenses 前払費用 +3 資産 B 前払保険料 right PrepaidExpenses 前払費用 +3 資産 A 未収収益 right AccruedRevenue 未収収益 +3 資産 B 未収家賃 right AccruedRevenue 未収収益 +3 資産 A 建物 right Building 建物 +3 資産 A 建物減価償却累計額 right AccumulatedDepreciation 建物減価償却累計額 +3 資産 B 減価償却累計額 right AccumulatedDepreciation 備品減価償却累計額|建物減価償却累計額|車両運搬具減価償却累計額 +3 資産 A 備品 right Fixtures 備品 +3 資産 A 備品減価償却累計額 right AccumulatedDepreciation 備品減価償却累計額 +3 資産 A 車両運搬具 right Vehicle 車両運搬具 +3 資産 B 車両 right Vehicle 車両運搬具 +3 資産 B 運搬具 right Vehicle 車両運搬具 +3 資産 A 車両運搬具減価償却累計額 right AccumulatedDepreciation 車両運搬具減価償却累計額 +3 資産 B 車両減価償却累計額 right AccumulatedDepreciation 車両運搬具減価償却累計額 +3 資産 A 土地 right Land 土地 +2 資産 A 契約資産 right ContractAssets 契約資産 +2 資産 A 短期貸付金 right ShortTermLoansReceivable 短期貸付金 +2 資産 A 未収還付法人税等 right IncomeTaxesRefundReceivable 未収還付法人税等 +2 資産 A 未収還付消費税 right ConsumptionTaxRefundReceivable 未収還付消費税 +2 資産 B 未収消費税 right ConsumptionTaxRefundReceivable 未収還付消費税 +2 資産 A 商品 right Products 商品 +2 資産 A 仕掛品 right WorkInProcess 仕掛品 +2 資産 A 繰延税金資産 right DeferredTaxAssets 繰延税金資産 +2 資産 A リース資産 right LeasedAssets リース資産 +2 資産 A 工具器具 right ToolsAndInstruments 工具器具 +2 資産 A 建設仮勘定 right ConstructionInProgress 建設仮勘定 +2 資産 B 建設仮 right ConstructionInProgress 建設仮勘定 +2 資産 B 建設前渡金 right ConstructionInProgress 建設仮勘定 +2 資産 B 建設仮払金 right ConstructionInProgress 建設仮勘定 +2 資産 A のれん right Goodwill のれん +2 資産 A 特許権 right Patent 特許権 +2 資産 A ソフトウェア right Software ソフトウェア +2 資産 A ソフトウェア仮勘定 right SoftwareInProgress ソフトウェア仮勘定 +2 資産 A 売買目的有価証券 right TradingSecurities 売買目的有価証券 +2 資産 B 有価証券 ambiguous Securities|TradingSecurities 売買目的有価証券 +2 資産 A 満期保有目的債券 right HeldToMaturityBonds 満期保有目的債券 +2 資産 B 投資有価証券 ambiguous InvestmentSecurities|HeldToMaturityBonds|AvailableForSaleSecurities その他有価証券|満期保有目的債券 +2 資産 A 子会社株式 right SubsidiaryStocks 子会社株式 +2 資産 B 関係会社株式 ambiguous SubsidiaryStocks|AffiliateStocks 子会社株式|関連会社株式 +2 資産 A 関連会社株式 right AffiliateStocks 関連会社株式 +2 資産 A その他有価証券 right AvailableForSaleSecurities その他有価証券 +2 資産 A 長期前払費用 right LongTermPrepaidExpenses 長期前払費用 +2 資産 A 長期貸付金 right LongTermLoansReceivable 長期貸付金 +2 資産 A 不渡手形 right DishonoredNotesReceivable 不渡手形 +2 資産 A 前払年金費用 right PrepaidPensionCost 前払年金費用 +2 資産 A 退職給付に係る資産 right NetDefinedBenefitAsset 退職給付に係る資産 +2 資産 A 別段預金 right DepositsInSpecialAccounts 別段預金 +2 資産 A 機械装置 right Machinery 機械装置 +2 資産 B 機械 right Machinery 機械装置 +2 資産 A 構築物 right Structures 構築物 +2 資産 A 借地権 right LeaseholdRights 借地権 +2 資産 A 商標権 right Trademark 商標権 +2 資産 A 営業外受取手形 right NonOperatingNotesReceivable 営業外受取手形 +2 資産 A 営業外電子記録債権 right NonOperatingElectronicallyRecordedReceivable 営業外電子記録債権 +3 負債 A 支払手形 right NotesPayable 支払手形 +3 負債 A 買掛金 right AccountsPayable 買掛金 +3 負債 A 電子記録債務 right ElectronicallyRecordedObligations 電子記録債務 +2|3 負債 A|B 前受金 right AdvancesReceived 前受金|契約負債 +3 負債 A|B 借入金 ambiguous LoansPayable|NotesLoansPayable|BankOverdraft 借入金|当座借越|役員借入金|手形借入金 +3 負債 B 銀行借入金 right LoansPayable 借入金 +3 負債 A 役員借入金 right LoansPayable 役員借入金 +3 負債 A 手形借入金 right NotesLoansPayable 手形借入金 +3 負債 A 当座借越 right BankOverdraft 当座借越 +2|3 負債 A|B 未払金 ambiguous OtherPayables|AccruedConsumptionTax 未払固定資産税|未払消費税|未払金 +3 負債 A|B 仮受金 ambiguous SuspenseReceipts|ConsumptionTaxReceived 仮受消費税|仮受金 +3 負債 A 未払費用 right AccruedExpenses 未払費用 +3 負債 B 未払利息 right AccruedExpenses 未払費用 +3 負債 A 前受収益 right UnearnedRevenue 前受収益 +3 負債 B 前受地代 right UnearnedRevenue 前受収益 +2|3 負債 A|B 預り金 right DepositsReceived 住民税預り金|役員預り金|従業員預り金|所得税預り金|社会保険料預り金|預り金 +3 負債 A 従業員預り金 right DepositsReceived 従業員預り金 +3 負債 A 所得税預り金 right DepositsReceived 所得税預り金 +3 負債 A 住民税預り金 right DepositsReceived 住民税預り金 +3 負債 A 社会保険料預り金 right DepositsReceived 社会保険料預り金 +3 負債 A 仮受消費税 right ConsumptionTaxReceived 仮受消費税 +3 負債 A 未払消費税 right AccruedConsumptionTax 未払消費税 +3 負債 A 未払法人税等 right AccruedCorporateIncomeTaxes 未払法人税等 +3 負債 A 未払配当金 right UnpaidDividends 未払配当金 +3 負債 B 未払株主配当金 right UnpaidDividends 未払配当金 +2 負債 A 返金負債 right RefundLiabilities 返金負債 +2 負債 A 営業外支払手形 right NonOperatingNotesPayable 営業外支払手形 +2 負債 A 営業外電子記録債務 right NonOperatingElectronicallyRecordedObligations 営業外電子記録債務 +2 負債 A 短期借入金 right ShortTermLoansPayable 短期借入金 +2 負債 A 未払固定資産税 right PropertyTaxPayable 未払固定資産税 +2 負債 A 契約負債 right AdvancesReceived 契約負債 +2 負債 A 未払賞与 right BonusesPayable 未払賞与 +2 負債 B 未払役員賞与 right BonusesPayable 未払賞与 +2 負債 B 未払賞与金 right BonusesPayable 未払賞与 +2 負債 A 修繕引当金 right AllowanceForRepairs 修繕引当金 +2 負債 B 特別修繕引当金 right AllowanceForRepairs 修繕引当金 +2 負債 A 商品保証引当金 right AllowanceForProductWarranties 商品保証引当金 +2 負債 B 製品保証引当金 right AllowanceForProductWarranties 商品保証引当金 +2 負債 A 賞与引当金 right AllowanceForBonuses 賞与引当金 +2 負債 B 役員賞与引当金 right AllowanceForBonuses 賞与引当金 +2 負債 A 繰延税金負債 right DeferredTaxLiabilities 繰延税金負債 +2 負債 A 役員預り金 right DepositsReceivedFromOfficers 役員預り金 +2 負債 A リース債務 right LeaseObligations リース債務 +2 負債 A 預り保証金 right GuaranteeDepositsReceived 預り保証金 +2 負債 B 受入保証金 right GuaranteeDepositsReceived 預り保証金 +2 負債 A 退職給付引当金 right AllowanceForRetirementBenefits 退職給付引当金 +2 負債 A 長期借入金 right LongTermLoansPayable 長期借入金 +2 負債 A 長期未払金 right LongTermOtherPayables 長期未払金 +2 負債 A 退職給付に係る負債 right NetDefinedBenefitLiability 退職給付に係る負債 +3 純資産 A 資本金 right CapitalStock 資本金 +3 純資産 A 利益準備金 right LegalRetainedEarnings 利益準備金 +3 純資産 A 繰越利益剰余金 right RetainedEarnings 繰越利益剰余金 +2 純資産 A 株式申込証拠金 right StockSubscriptionDeposits 株式申込証拠金 +2 純資産 B 申込証拠金 right StockSubscriptionDeposits 株式申込証拠金 +2 純資産 B 新株式申込証拠金 right StockSubscriptionDeposits 株式申込証拠金 +2 純資産 A 資本準備金 right LegalCapitalSurplus 資本準備金 +2 純資産 B 株式払込剰余金 right LegalCapitalSurplus 資本準備金 +2 純資産 A その他資本剰余金 right OtherCapitalSurplus その他資本剰余金 +2 純資産 A 配当平均積立金 right DividendEqualizationReserve 配当平均積立金 +2 純資産 A 修繕積立金 right RepairFundReserve 修繕積立金 +2 純資産 A 新築積立金 right ConstructionFundReserve 新築積立金 +2 純資産 A 別途積立金 right GeneralReserve 別途積立金 +2 純資産 A その他有価証券評価差額金 right ValuationDifferenceOnOtherSecurities その他有価証券評価差額金 +2 純資産 A 非支配株主持分 right NonControllingInterests 非支配株主持分 +2 純資産 A 資本剰余金 right CapitalSurplus 資本剰余金 +2 純資産 A 利益剰余金 right EarnedSurplus 利益剰余金 +3 収益 A 売上 right Sales 売上 +3 収益 A 受取家賃 right RentalIncome 受取家賃 +3 収益 A 受取地代 right LandRentReceived 受取地代 +3 収益 A 受取手数料 right ReceiptFee 受取手数料 +3 収益 A 受取利息 right InterestEarned 受取利息 +3 収益 A 雑益 right MiscellaneousIncome 雑益 +3 収益 B 雑収入 right MiscellaneousIncome 雑益 +3 収益 B 雑収益 right MiscellaneousIncome 雑益 +3 収益 A 貸倒引当金戻入 right ReversalOfAllowanceForDoubtfulAccounts 貸倒引当金戻入 +3 収益 B 貸倒引当金戻入益 right ReversalOfAllowanceForDoubtfulAccounts 貸倒引当金戻入 +3 収益 A 償却債権取立益 right RecoveryOfBadDebts 償却債権取立益 +3 収益 A 固定資産売却益 right GainOnSalesOfFixedAssets 固定資産売却益 +3 収益 B 備品売却益 right GainOnSalesOfFixedAssets 固定資産売却益 +3 収益 B 土地売却益 right GainOnSalesOfFixedAssets 固定資産売却益 +3 収益 B 建物売却益 right GainOnSalesOfFixedAssets 固定資産売却益 +2 収益 A 役務収益 right ServiceRevenue 役務収益 +2 収益 A|B 営業収益 ambiguous ServiceRevenue|OperatingRevenue 営業収益|役務収益 +2 収益 A 有価証券売却益 right GainOnSalesOfSecurities 有価証券売却益 +2 収益 B 有価証券売買益 right GainOnSalesOfSecurities 有価証券売却益 +2 収益 B 有価証券運用益 ambiguous GainOnSalesOfSecurities|GainOnValuationOfSecurities 有価証券売却益|有価証券評価益 +2 収益 A 有価証券評価益 right GainOnValuationOfSecurities 有価証券評価益 +2 収益 A 受取配当金 right DividendsReceived 受取配当金 +2 収益 A 有価証券利息 right InterestOnSecurities 有価証券利息 +2 収益 B 受取社債利息 right InterestOnSecurities 有価証券利息 +2 収益 A 投資有価証券売却益 right GainOnSalesOfInvestmentSecurities 投資有価証券売却益 +2 収益 B その他有価証券売却益 right GainOnSalesOfInvestmentSecurities 投資有価証券売却益 +2 収益 A 保険差益 right InsuranceGain 保険差益 +2 収益 A 負ののれん発生益 right GainOnBargainPurchase 負ののれん発生益 +2 収益 A 修繕引当金戻入 right ReversalOfAllowanceForRepairs 修繕引当金戻入 +2 収益 A 商品保証引当金戻入 right ReversalOfAllowanceForProductWarranties 商品保証引当金戻入 +2 収益 B 製品保証引当金戻入 right ReversalOfAllowanceForProductWarranties 商品保証引当金戻入 +2 収益 A 固定資産受贈益 right GainOnDonationOfFixedAssets 固定資産受贈益 +2 収益 A 国庫補助金受贈益 right GainOnNationalSubsidies 国庫補助金受贈益 +2 収益 A 工事負担金受贈益 right GainOnConstructionGrants 工事負担金受贈益 +2 収益 A 売上割戻 right SalesRebates 売上割戻 +3 費用 A 仕入 right Purchases 仕入 +3 費用 A 売上原価 right SalesCost 売上原価 +3 費用 A 発送費 right DeliveryExpenses 発送費 +3 費用 B 支払運賃 right DeliveryExpenses 発送費 +3 費用 B 発送運賃 right DeliveryExpenses 発送費 +3 費用 A 給料 right WageExpenditure 給料 +3 費用 B 給料手当 right WageExpenditure 給料 +3 費用 B 賃金給料 right WageExpenditure 給料 +3 費用 A 法定福利費 right StatutoryWelfareExpenses 法定福利費 +3 費用 B 社会保険料 right StatutoryWelfareExpenses 法定福利費 +3 費用 A 広告宣伝費 right AdvertisingExpense 広告宣伝費 +3 費用 B 広告費 right AdvertisingExpense 広告宣伝費 +3 費用 B 広告料 right AdvertisingExpense 広告宣伝費 +3 費用 B 宣伝費 right AdvertisingExpense 広告宣伝費 +3 費用 A 支払手数料 right PaymentFees 支払手数料 +3 費用 B 販売手数料 right PaymentFees 支払手数料 +3 費用 A 支払利息 right InterestExpense 支払利息 +3 費用 A 旅費交通費 right BusinessTrip 旅費交通費 +3 費用 B 旅費 right BusinessTrip 旅費交通費 +3 費用 B 交通費 right BusinessTrip 旅費交通費 +3 費用 A 貸倒引当金繰入 right ProvisionForDoubtfulAccounts 貸倒引当金繰入 +3 費用 B 貸倒引当金繰入額 right ProvisionForDoubtfulAccounts 貸倒引当金繰入 +3 費用 A 貸倒損失 right BadDebtLoss 貸倒損失 +3 費用 A 減価償却費 right Depreciation 減価償却費 +3 費用 B 建物減価償却費 right Depreciation 減価償却費 +3 費用 B 備品減価償却費 right Depreciation 減価償却費 +3 費用 A 通信費 ambiguous CommunicationExpenses|Commutation 通信費 +3 費用 A 消耗品費 right SuppliesExpenses 消耗品費 +3 費用 B 事務用消耗品費 right SuppliesExpenses 消耗品費 +3 費用 A 水道光熱費 right UtilitiesExpense 水道光熱費 +3 費用 B 光熱水費 right UtilitiesExpense 水道光熱費 +3 費用 A 支払家賃 right RentExpense 支払家賃 +3 費用 B 地代家賃 ambiguous RentExpense|LandRentPaid 支払地代|支払家賃 +3 費用 B 支払賃借料 ambiguous RentExpense|LandRentPaid 支払地代|支払家賃 +3 費用 B 支払不動産賃借料 ambiguous RentExpense|LandRentPaid 支払地代|支払家賃 +3 費用 A 支払地代 right LandRentPaid 支払地代 +3 費用 A 保険料 right InsuranceExpense 保険料 +3 費用 B 支払保険料 right InsuranceExpense 保険料 +3 費用 B 火災保険料 right InsuranceExpense 保険料 +3 費用 A 租税公課 right TaxesExpense 租税公課 +3 費用 B 公租公課 right TaxesExpense 租税公課 +3 費用 B 固定資産税 right TaxesExpense 租税公課 +3 費用 B 印紙税 right TaxesExpense 租税公課 +3 費用 A 修繕費 right RepairsExpense 修繕費 +3 費用 B 支払修繕料 right RepairsExpense 修繕費 +3 費用 B 修理費 right RepairsExpense 修繕費 +3 費用 A 雑費 right MiscellaneousExpenses 雑費 +3 費用 A 雑損 right MiscellaneousLoss 雑損 +3 費用 B 雑損失 right MiscellaneousLoss 雑損 +3 費用 A 固定資産売却損 right LossOnSalesOfFixedAssets 固定資産売却損 +3 費用 B 備品売却損 right LossOnSalesOfFixedAssets 固定資産売却損 +3 費用 B 建物売却損 right LossOnSalesOfFixedAssets 固定資産売却損 +3 費用 B 土地売却損 right LossOnSalesOfFixedAssets 固定資産売却損 +3 費用 A 保管費 right StorageExpenses 保管費 +3 費用 B 保管料 right StorageExpenses 保管費 +3 費用 B 倉庫料 right StorageExpenses 保管費 +3 費用 A 諸会費 right MembershipFees 諸会費 +3 費用 A 法人税、住民税及び事業税 right CorporateIncomeTaxes 法人税、住民税及び事業税 +3 費用 B 法人税等 right CorporateIncomeTaxes 法人税、住民税及び事業税 +2 費用 A 役務原価 right CostOfServices 役務原価 +2 費用 A|B 営業費用 ambiguous CostOfServices|OperatingExpenses 営業費用|役務原価 +2 費用 A 棚卸減耗損 right InventoryShrinkageLoss 棚卸減耗損 +2 費用 B 棚卸減耗費 right InventoryShrinkageLoss 棚卸減耗損 +2 費用 A 商品評価損 right LossOnValuationOfMerchandise 商品評価損 +2 費用 B 棚卸評価損 right LossOnValuationOfMerchandise 商品評価損 +2 費用 A 賞与 right Bonuses 賞与 +2 費用 B 役員賞与 right Bonuses 賞与 +2 費用 A 退職給付費用 right RetirementBenefitExpenses 退職給付費用 +2 費用 B 退職給付引当金繰入 right RetirementBenefitExpenses 退職給付費用 +2 費用 B 退職給付引当損 right RetirementBenefitExpenses 退職給付費用 +2 費用 A 修繕引当金繰入 right ProvisionForRepairs 修繕引当金繰入 +2 費用 B 特別修繕引当金繰入 right ProvisionForRepairs 修繕引当金繰入 +2 費用 A 賞与引当金繰入 right ProvisionForBonuses 賞与引当金繰入 +2 費用 B 役員賞与引当金繰入 right ProvisionForBonuses 賞与引当金繰入 +2 費用 A 商品保証引当金繰入 right ProvisionForProductWarranties 商品保証引当金繰入 +2 費用 B 製品保証引当金繰入 right ProvisionForProductWarranties 商品保証引当金繰入 +2 費用 A 研究開発費 right ResearchAndDevelopmentExpenses 研究開発費 +2 費用 A のれん償却 right AmortizationOfGoodwill のれん償却 +2 費用 A ソフトウェア償却 right AmortizationOfSoftware ソフトウェア償却 +2 費用 A 特許権償却 right AmortizationOfPatents 特許権償却 +2 費用 A 支払リース料 right LeaseExpenses 支払リース料 +2 費用 A 創立費 right IncorporationExpenses 創立費 +2 費用 A 株式交付費 right StockIssuanceCosts 株式交付費 +2 費用 A 開業費 right BusinessCommencementExpenses 開業費 +2 費用 A 開発費 right DevelopmentExpenses 開発費 +2 費用 A 手形売却損 right LossOnSalesOfNotesReceivable 手形売却損 +2 費用 A 電子記録債権売却損 right LossOnSalesOfElectronicallyRecordedReceivables 電子記録債権売却損 +2 費用 A 債権売却損 right LossOnSalesOfReceivables 債権売却損 +2 費用 A 有価証券売却損 right LossOnSalesOfSecurities 有価証券売却損 +2 費用 B 有価証券売買損 right LossOnSalesOfSecurities 有価証券売却損 +2 費用 B 有価証券運用損 ambiguous LossOnSalesOfSecurities|LossOnValuationOfSecurities 有価証券売却損|有価証券評価損 +2 費用 A 有価証券評価損 right LossOnValuationOfSecurities 有価証券評価損 +2 費用 A 投資有価証券売却損 right LossOnSalesOfInvestmentSecurities 投資有価証券売却損 +2 費用 B その他有価証券売却損 right LossOnSalesOfInvestmentSecurities 投資有価証券売却損 +2 費用 A 火災損失 right LossOnFire 火災損失 +2 費用 B 災害損失 right LossOnFire 火災損失 +2 費用 A 固定資産除却損 right LossOnRetirementOfFixedAssets 固定資産除却損 +2 費用 B 固定資産廃棄損 right LossOnRetirementOfFixedAssets 固定資産除却損 +2 費用 B 備品除却損 right LossOnRetirementOfFixedAssets 固定資産除却損 +2 費用 B 建物除却損 right LossOnRetirementOfFixedAssets 固定資産除却損 +2 費用 B 除却損 right LossOnRetirementOfFixedAssets 固定資産除却損 +2 費用 A 固定資産圧縮損 right LossOnReductionOfFixedAssets 固定資産圧縮損 +2 費用 B 備品圧縮損 right LossOnReductionOfFixedAssets 固定資産圧縮損 +2 費用 B 建物圧縮損 right LossOnReductionOfFixedAssets 固定資産圧縮損 +2 費用 B 機械装置圧縮損 right LossOnReductionOfFixedAssets 固定資産圧縮損 +2 費用 A 追徴法人税等 right AdditionalIncomeTaxesForPriorPeriods 追徴法人税等 +2 費用 A 還付法人税等 right RefundOfIncomeTaxes 還付法人税等 +2 費用 A 仕入割戻 right PurchaseRebates 仕入割戻 +2 費用 A 福利厚生費 right WelfareExpenses 福利厚生費 +2 費用 A 保守費 right MaintenanceExpenses 保守費 +2 費用 B 維持費 right MaintenanceExpenses 保守費 +2 費用 B 支払メンテナンス料 right MaintenanceExpenses 保守費 +3 その他 A 現金過不足 right CashOverShort 現金過不足 +3 その他 A 損益 right IncomeSummary 損益 +2 その他 A 未決算 right SuspenseAccount 未決算 +2 その他 B 火災未決算 right SuspenseAccount 未決算 +2 その他 B 保険未決算 right SuspenseAccount 未決算 +2 その他 A 為替差損益 ambiguous ForeignExchangeGains|ForeignExchangeLosses 為替差損益 +2 その他 B 為替差損 right ForeignExchangeLosses 為替差損益 +2 その他 B 為替差益 right ForeignExchangeGains 為替差損益 +2 その他 A 有価証券評価損益 ambiguous GainOnValuationOfSecurities|LossOnValuationOfSecurities 有価証券評価損益 +2 その他 B 有価証券運用損益 ambiguous GainOnValuationOfSecurities|LossOnValuationOfSecurities 有価証券評価損益 +2 その他 A 保証債務見返 right ContraAccountForGuaranteeObligations 保証債務見返 +2 その他 A 保証債務 right GuaranteeObligations 保証債務 +2 その他 A 法人税等調整額 right IncomeTaxesAdjustment 法人税等調整額 +2 その他 A 支店 right BranchCurrentAccount 支店 +2 その他 A 本店 right HeadOfficeCurrentAccount 本店 +2 その他 A 非支配株主に帰属する当期純利益 right NetIncomeAttributableToNCI 非支配株主に帰属する当期純利益 +2 その他 A 非支配株主に帰属する当期純損失 right NetLossAttributableToNCI 非支配株主に帰属する当期純損失 diff --git a/test/fixtures/jcci-2022/source.tsv b/test/fixtures/jcci-2022/source.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/jcci-2022/source.tsv @@ -0,0 +1,216 @@ +級 区分 A欄 B欄 EA対応 status +3 資産 現金 Cash EXISTS +3 資産 小口現金 PettyCash EXISTS +3 資産 当座預金 CurrentDeposits EXISTS +3 資産 当座預金○○銀行 当座預金 COLLAPSE +3 資産 普通預金 銀行預金 Deposits EXISTS +3 資産 普通預金○○銀行 普通預金 COLLAPSE +3 資産 定期預金 銀行預金 GAP +3 資産 定期預金○○銀行 定期預金 COLLAPSE +3 資産 受取手形 NotesReceivable EXISTS +3 資産 売掛金 〇〇商店 AccountsReceivable EXISTS +3 資産 クレジット売掛金 CreditCardReceivable EXISTS +3 資産 電子記録債権 ElectronicallyRecordedReceivable EXISTS +3 資産 貸倒引当金 AllowanceForDoubtfulAccounts EXISTS +3 資産 繰越商品 MerchandiseInventory EXISTS +3 資産 貸付金 GAP +3 資産 手形貸付金 貸付金 NotesLoansReceivable EXISTS +3 資産 従業員貸付金 貸付金 貸付金 COLLAPSE +3 資産 役員貸付金 貸付金 貸付金 COLLAPSE +3 資産 立替金 PaymentsOnBehalf EXISTS +3 資産 従業員立替金 立替金 立替金 COLLAPSE +3 資産 前払金 前渡金 AdvancesPaid EXISTS +3 資産 未収入金 未収金 OtherReceivables EXISTS +3 資産 仮払金 SuspensePayments EXISTS +3 資産 受取商品券 GAP +3 資産 差入保証金 GAP +3 資産 貯蔵品 GAP +3 資産 仮払消費税 仮払金 ConsumptionTaxPaid EXISTS +3 資産 仮払法人税等 仮払金 PrepaidCorporateIncomeTaxes EXISTS +3 資産 前払費用 前払保険料 PrepaidExpenses EXISTS +3 資産 未収収益 未収家賃 AccruedRevenue EXISTS +3 資産 建物 Building EXISTS +3 資産 建物減価償却累計額 減価償却累計額 減価償却累計額 COLLAPSE +3 資産 備品 Fixtures EXISTS +3 資産 備品減価償却累計額 減価償却累計額 減価償却累計額 COLLAPSE +3 資産 車両運搬具 車両|運搬具 Vehicle EXISTS +3 資産 車両運搬具減価償却累計額 車両減価償却累計額|減価償却累計額 減価償却累計額 COLLAPSE +3 資産 土地 Land EXISTS +2 資産 契約資産 GAP +2 資産 短期貸付金 ShortTermLoansReceivable EXISTS +2 資産 未収還付法人税等 GAP +2 資産 未収還付消費税 未収消費税|未収入金|未収金 OtherReceivables EXISTS(B) +2 資産 商品 Products EXISTS +2 資産 仕掛品 GAP +2 資産 繰延税金資産 GAP +2 資産 リース資産 GAP +2 資産 工具器具 GAP +2 資産 建設仮勘定 建設仮|建設前渡金|建設仮払金 GAP +2 資産 のれん GAP +2 資産 特許権 Patent EXISTS +2 資産 ソフトウェア Software EXISTS +2 資産 ソフトウェア仮勘定 GAP +2 資産 売買目的有価証券 有価証券 Securities EXISTS(B) +2 資産 満期保有目的債券 投資有価証券 InvestmentSecurities EXISTS(B) +2 資産 子会社株式 関係会社株式 InvestmentInAssociate EXISTS(B) +2 資産 関連会社株式 関係会社株式 InvestmentInAssociate EXISTS(B) +2 資産 その他有価証券 投資有価証券 InvestmentSecurities EXISTS(B) +2 資産 長期前払費用 GAP +2 資産 長期貸付金 LongTermLoansReceivable EXISTS +2 資産 不渡手形 GAP +2 資産 前払年金費用 GAP +2 資産 退職給付に係る資産 GAP +2 資産 別段預金 銀行預金 GAP +2 資産 機械装置 機械 Machinery EXISTS +2 資産 構築物 GAP +2 資産 借地権 GAP +2 資産 商標権 Trademark EXISTS +2 資産 営業外受取手形 GAP +2 資産 営業外電子記録債権 GAP +3 負債 支払手形 NotesPayable EXISTS +3 負債 買掛金 〇〇商店 AccountsPayable EXISTS +3 負債 電子記録債務 ElectronicallyRecordedObligations EXISTS +3 負債 前受金 AdvancesReceived EXISTS +3 負債 借入金 銀行借入金 LoansPayable EXISTS +3 負債 役員借入金 借入金 借入金 COLLAPSE +3 負債 手形借入金 借入金 NotesLoansPayable EXISTS +3 負債 当座借越 借入金 BankOverdraft EXISTS +3 負債 未払金 OtherPayables EXISTS +3 負債 仮受金 SuspenseReceipts EXISTS +3 負債 未払費用 未払利息 AccruedExpenses EXISTS +3 負債 前受収益 前受地代 UnearnedRevenue EXISTS +3 負債 預り金 DepositsReceived EXISTS +3 負債 従業員預り金 預り金 預り金 COLLAPSE +3 負債 所得税預り金 預り金 預り金 COLLAPSE +3 負債 住民税預り金 預り金 預り金 COLLAPSE +3 負債 社会保険料預り金 預り金 預り金 COLLAPSE +3 負債 仮受消費税 仮受金 ConsumptionTaxReceived EXISTS +3 負債 未払消費税 未払金 AccruedConsumptionTax EXISTS +3 負債 未払法人税等 AccruedCorporateIncomeTaxes EXISTS +3 負債 未払配当金 未払株主配当金 UnpaidDividends EXISTS +2 負債 返金負債 GAP +2 負債 営業外支払手形 GAP +2 負債 営業外電子記録債務 GAP +2 負債 短期借入金 ShortTermLoansPayable EXISTS +2 負債 未払固定資産税 未払金 OtherPayables EXISTS(B) +2 負債 契約負債 前受金 AdvancesReceived EXISTS(B) +2 負債 未払賞与 未払役員賞与|未払賞与金 GAP +2 負債 修繕引当金 特別修繕引当金 GAP +2 負債 商品保証引当金 製品保証引当金 GAP +2 負債 賞与引当金 役員賞与引当金 GAP +2 負債 繰延税金負債 GAP +2 負債 役員預り金 預り金 DepositsReceived EXISTS(B) +2 負債 リース債務 GAP +2 負債 預り保証金 受入保証金 GAP +2 負債 退職給付引当金 GAP +2 負債 長期借入金 LongTermLoansPayable EXISTS +2 負債 長期未払金 GAP +2 負債 退職給付に係る負債 GAP +3 純資産 資本金 CapitalStock EXISTS +3 純資産 利益準備金 LegalRetainedEarnings EXISTS +3 純資産 繰越利益剰余金 RetainedEarnings EXISTS +2 純資産 株式申込証拠金 申込証拠金|新株式申込証拠金 GAP +2 純資産 資本準備金 株式払込剰余金 GAP +2 純資産 その他資本剰余金 GAP +2 純資産 配当平均積立金 GAP +2 純資産 修繕積立金 GAP +2 純資産 新築積立金 GAP +2 純資産 別途積立金 GAP +2 純資産 その他有価証券評価差額金 GAP +2 純資産 非支配株主持分 GAP +2 純資産 資本剰余金 GAP +2 純資産 利益剰余金 GAP +3 収益 売上 Sales EXISTS +3 収益 受取家賃 RentalIncome EXISTS +3 収益 受取地代 GAP +3 収益 受取手数料 ReceiptFee EXISTS +3 収益 受取利息 InterestEarned EXISTS +3 収益 雑益 雑収入|雑収益 MiscellaneousIncome EXISTS +3 収益 貸倒引当金戻入 貸倒引当金戻入益 ReversalOfAllowanceForDoubtfulAccounts EXISTS +3 収益 償却債権取立益 RecoveryOfBadDebts EXISTS +3 収益 固定資産売却益 備品売却益|土地売却益|建物売却益 GainOnSalesOfFixedAssets EXISTS +2 収益 役務収益 営業収益 GAP +2 収益 営業収益 GAP +2 収益 有価証券売却益 有価証券売買益|有価証券運用益 GAP +2 収益 有価証券評価益 有価証券運用益 GAP +2 収益 受取配当金 GAP +2 収益 有価証券利息 受取社債利息 GAP +2 収益 投資有価証券売却益 その他有価証券売却益 GAP +2 収益 保険差益 GAP +2 収益 負ののれん発生益 GAP +2 収益 修繕引当金戻入 GAP +2 収益 商品保証引当金戻入 製品保証引当金戻入 GAP +2 収益 固定資産受贈益 GAP +2 収益 国庫補助金受贈益 GAP +2 収益 工事負担金受贈益 GAP +2 収益 売上割戻 GAP +3 費用 仕入 Purchases EXISTS +3 費用 売上原価 SalesCost EXISTS +3 費用 発送費 支払運賃|発送運賃 DeliveryExpenses EXISTS +3 費用 給料 給料手当|賃金給料 WageExpenditure EXISTS +3 費用 法定福利費 社会保険料 GAP +3 費用 広告宣伝費 広告費|広告料|宣伝費 AdvertisingExpense EXISTS +3 費用 支払手数料 販売手数料 PaymentFees EXISTS +3 費用 支払利息 InterestExpense EXISTS +3 費用 旅費交通費 旅費|交通費 BusinessTrip EXISTS +3 費用 貸倒引当金繰入 貸倒引当金繰入額 ProvisionForDoubtfulAccounts EXISTS +3 費用 貸倒損失 BadDebtLoss EXISTS +3 費用 減価償却費 建物減価償却費|備品減価償却費 Depreciation EXISTS +3 費用 通信費 CommunicationExpenses|Commutation AMBIGUOUS_LEGACY +3 費用 消耗品費 事務用消耗品費 SuppliesExpenses EXISTS +3 費用 水道光熱費 光熱水費 UtilitiesExpense EXISTS +3 費用 支払家賃 地代家賃|支払賃借料|支払不動産賃借料 RentExpense EXISTS +3 費用 支払地代 地代家賃|支払賃借料|支払不動産賃借料 GAP +3 費用 保険料 支払保険料|火災保険料 GAP +3 費用 租税公課 公租公課|固定資産税|印紙税 TaxesExpense EXISTS +3 費用 修繕費 支払修繕料|修理費 GAP +3 費用 雑費 MiscellaneousExpenses EXISTS +3 費用 雑損 雑損失 MiscellaneousLoss EXISTS +3 費用 固定資産売却損 備品売却損|建物売却損|土地売却損 LossOnSalesOfFixedAssets EXISTS +3 費用 保管費 保管料|倉庫料 GAP +3 費用 諸会費 GAP +3 費用 法人税、住民税及び事業税 法人税等 CorporateIncomeTaxes EXISTS(B) +2 費用 役務原価 営業費用 GAP +2 費用 営業費用 GAP +2 費用 棚卸減耗損 棚卸減耗費 GAP +2 費用 商品評価損 棚卸評価損 GAP +2 費用 賞与 役員賞与 GAP +2 費用 退職給付費用 退職給付引当金繰入|退職給付引当損 GAP +2 費用 修繕引当金繰入 特別修繕引当金繰入 GAP +2 費用 賞与引当金繰入 役員賞与引当金繰入 GAP +2 費用 商品保証引当金繰入 製品保証引当金繰入 GAP +2 費用 研究開発費 GAP +2 費用 のれん償却 GAP +2 費用 ソフトウェア償却 GAP +2 費用 特許権償却 GAP +2 費用 支払リース料 GAP +2 費用 創立費 GAP +2 費用 株式交付費 GAP +2 費用 開業費 GAP +2 費用 開発費 GAP +2 費用 手形売却損 LossOnSalesOfNotesReceivable EXISTS +2 費用 電子記録債権売却損 GAP +2 費用 債権売却損 GAP +2 費用 有価証券売却損 有価証券売買損|有価証券運用損 GAP +2 費用 有価証券評価損 有価証券運用損 GAP +2 費用 投資有価証券売却損 その他有価証券売却損 GAP +2 費用 火災損失 災害損失 GAP +2 費用 固定資産除却損 固定資産廃棄損|備品除却損|建物除却損|除却損 GAP +2 費用 固定資産圧縮損 備品圧縮損|建物圧縮損|機械装置圧縮損 GAP +2 費用 追徴法人税等 GAP +2 費用 還付法人税等 GAP +2 費用 仕入割戻 GAP +2 費用 福利厚生費 GAP +2 費用 保守費 維持費|支払メンテナンス料 GAP +3 その他 現金過不足 CashOverShort EXISTS +3 その他 損益 GAP +2 その他 未決算 火災未決算|保険未決算 GAP +2 その他 為替差損益 為替差損|為替差益 GAP +2 その他 有価証券評価損益 有価証券運用損益 GAP +2 その他 保証債務見返 GAP +2 その他 保証債務 GAP +2 その他 法人税等調整額 GAP +2 その他 支店 GAP +2 その他 本店 GAP +2 その他 非支配株主に帰属する当期純利益 GAP +2 その他 非支配株主に帰属する当期純損失 GAP diff --git a/test/fixtures/post-land2/README.md b/test/fixtures/post-land2/README.md new file mode 100644 --- /dev/null +++ b/test/fixtures/post-land2/README.md @@ -0,0 +1,9 @@ +# post-land2 fixtures + +`suggest.tsv` は **Land 2 (Definition 7 contra 改訂) 後の期待出力そのもの**。 +Spec の `testLand2SuggestClosedDiff` が byte 一致を検査し, pre-land1 fixture との +差分が contra 2 科目の description 変更で説明できることを併せて検査する。 + +注意: header 行は Land 1 の golden 形式 (`# pre-land1 ...; commit 2d91646...`) を +共有している (Spec の `goldenHeader`/`goldenCommit` と byte 一致させるため)。 +「pre-land1」は **format の名前**であり, 内容は Land 2 時点 (ab6043f 以降) の出力。 diff --git a/test/fixtures/post-land2/suggest.tsv b/test/fixtures/post-land2/suggest.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/post-land2/suggest.tsv @@ -0,0 +1,969 @@ +# pre-land1 suggestAccounts over corpus (query, total matches, top-10 titles); commit 2d9164642f2862725c653e496976770f6e2c7d6f +"Communication"); 1 CommunicationExpenses +'AccountsPayable' 1 ReserveDepositPayable +'AccumulatedDepreciation' 1 ReserveForDepreciation +'AllowanceForDoubtfulAccounts' 1 ReversalOfAllowanceForDoubtfulAccounts +'CommunicationExpenses' 1 Commutation +'Commutation' 1 CommunicationExpenses +'DepositsReceived') 1 DepositPayable +'Depreciation' 1 AmortizationExpense +'MerchandiseInventory' 1 Products +'PaymentFees') 1 ReceiptFee +'Products' 1 MerchandiseInventory +'ReceiptFee' 1 PaymentFees +'ReserveForDepreciation' 1 AccumulatedDepreciation +(3 1 MerchandiseInventory +(also 1 CommunicationExpenses +(appropriated) 1 LegalRetainedEarnings +(contra): 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +(isContra). 1 AccumulatedDepreciation +(isContra); 1 AllowanceForDoubtfulAccounts +(net) 1 AllowanceForDoubtfulAccounts +(the 1 ReversalOfAllowanceForDoubtfulAccounts +(unpaid) 2 AccruedConsumptionTax,AccruedCorporateIncomeTaxes +(クレジット売掛金) 1 CreditCardReceivable +(ソフトウェア) 1 Software +(仕入) 1 Purchases +(仕入\/売上\/繰越商品) 1 Products +(付加価値。SNA\/マクロ系) 1 ValueAdded +(仮受消費税) 1 ConsumptionTaxReceived +(仮受金) 1 SuspenseReceipts +(仮払法人税等) 1 PrepaidCorporateIncomeTaxes +(仮払消費税) 1 ConsumptionTaxPaid +(仮払金) 1 SuspensePayments +(借入金) 1 LoansPayable +(備品) 1 Fixtures +(償却債権取立益) 1 RecoveryOfBadDebts +(分記法) 1 MerchandiseInventory +(利益準備金) 1 LegalRetainedEarnings +(前受収益), 1 UnearnedRevenue +(前受金) 1 AdvancesReceived +(前払費用), 1 PrepaidExpenses +(前払金) 1 AdvancesPaid +(受入預金 1 DepositPayable +(受取利息) 1 InterestEarned +(受取家賃) 1 RentalIncome +(受取手形) 1 NotesReceivable +(受取手数料。支払側は 1 ReceiptFee +(商品)。分記法用。3 1 Products +(商標権) 1 Trademark +(固定資産売却損) 1 LossOnSalesOfFixedAssets +(固定資産売却益) 1 GainOnSalesOfFixedAssets +(国債利息収入) 1 NationalBondInterestEarned +(国庫納付金収入。SNA\/マクロ系) 1 CentralBankPaymentIncome +(国庫納付金支出。SNA\/マクロ系) 1 CentralBankPaymentExpense +(土地) 1 Land +(売上) 1 Sales +(売上原価) 1 SalesCost +(売上総利益 1 GrossProfit +(売掛金) 1 AccountsReceivable +(小口現金) 1 PettyCash +(広告宣伝費) 1 AdvertisingExpense +(建物) 1 Building +(当座借越) 1 BankOverdraft +(当座預金) 1 CurrentDeposits +(当期純利益 1 NetIncome +(当期純損失 1 NetLoss +(手形借入金) 1 NotesLoansPayable +(手形売却損) 1 LossOnSalesOfNotesReceivable +(手形貸付金) 1 NotesLoansReceivable +(投資有価証券) 1 InvestmentSecurities +(持分法による投資利益). 1 EquityInEarningsOfInvestee +(持分法適用投資勘定). 1 InvestmentInAssociate +(支払利息) 1 InterestExpense +(支払家賃) 1 RentExpense +(支払手形) 1 NotesPayable +(支払手数料), 1 PaymentFees +(政府サービス。SNA\/マクロ系) 1 GovernmentService +(旅費交通費) 1 BusinessTrip +(旧 1 ReserveDepositPayable +(普通預金) 1 Deposits +(有価証券) 1 Securities +(未収入金) 1 OtherReceivables +(未収収益), 1 AccruedRevenue +(未払法人税等) 1 AccruedCorporateIncomeTaxes +(未払消費税) 1 AccruedConsumptionTax +(未払費用), 1 AccruedExpenses +(未払配当金) 1 UnpaidDividends +(未払金) 1 OtherPayables +(株式投資) 1 StockInvestment +(機械装置) 1 Machinery +(水道光熱費) 1 UtilitiesExpense +(法人税等) 1 CorporateIncomeTaxes +(消耗品費) 1 SuppliesExpenses +(消費支出。SNA\/マクロ系) 1 ConsumptionExpenditure +(減価償却引当金 1 ReserveForDepreciation +(減価償却累計額) 2 ReserveForDepreciation,AccumulatedDepreciation +(減価償却累計額), 1 AccumulatedDepreciation +(減価償却費) 2 Depreciation,AmortizationExpense +(準備預金, 2 ReserveDepositReceivable,ReserveDepositPayable +(為替換算調整勘定; 1 CumulativeTranslationAdjustment +(無形固定資産償却費 1 AmortizationExpense +(特許権) 1 Patent +(現金) 1 Cash +(現金過不足), 1 CashOverShort +(発行銀行券。SNA\/マクロ系) 1 CentralBankNotePayable +(発送費) 1 DeliveryExpenses +(短期借入金) 1 ShortTermLoansPayable +(短期国債) 1 ShortTermNationalBonds +(短期国債, 1 ShortTermNationalBondsPayable +(短期貸付金) 1 ShortTermLoansReceivable +(租税公課) 1 TaxesExpense +(租税収入。SNA\/マクロ系) 1 TaxesRevenue +(立替金) 1 PaymentsOnBehalf +(経常利益 1 OrdinaryProfit +(経過勘定) 4 PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses +(給料) 1 WageExpenditure +(繰越利益剰余金) 1 RetainedEarnings +(繰越商品). 1 MerchandiseInventory +(補助金収入。SNA\/マクロ系) 1 SubsidyIncome +(補助金支出。SNA\/マクロ系) 1 SubsidyExpense +(設備投資) 1 EquipmentInvestment +(評価勘定) 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +(買掛金) 1 AccountsPayable +(貸倒引当金), 1 AllowanceForDoubtfulAccounts +(貸倒引当金戻入). 1 ReversalOfAllowanceForDoubtfulAccounts +(貸倒引当金繰入) 1 ProvisionForDoubtfulAccounts +(貸倒損失) 1 BadDebtLoss +(賃金収入。SNA\/マクロ系) 1 WageEarned +(資本金) 1 CapitalStock +(車両運搬具) 1 Vehicle +(通信費 2 Commutation,CommunicationExpenses +(通信費). 1 CommunicationExpenses +(金) 1 Gold +(長期借入金) 1 LongTermLoansPayable +(長期国債) 1 LongTermNationalBonds +(長期国債, 1 LongTermNationalBondsPayable +(長期貸付金) 1 LongTermLoansReceivable +(間接法), 1 AccumulatedDepreciation +(関係会社株式). 1 InvestmentInAssociate +(雑損) 1 MiscellaneousLoss +(雑益) 1 MiscellaneousIncome +(雑費) 1 MiscellaneousExpenses +(電子記録債務) 1 ElectronicallyRecordedObligations +(電子記録債権) 1 ElectronicallyRecordedReceivable +(預り金) 1 DepositsReceived +(預金利息収入) 1 DepositInterestEarned +/ 22 Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,CentralBankNotePayable,ConsumptionExpenditure,SubsidyExpense,CentralBankPaymentExpense +Accounts 6 AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +Accounts payable 16 ReserveDepositPayable,AccountsPayable,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable +Accounts receivable 15 AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable +AccountsPayable 2 ReserveDepositPayable,AccountsPayable +AccountsReceivable 1 AccountsReceivable +Accrued 4 AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes +Accrued (unpaid) consumption tax 11 AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes,AccruedExpenses +Accrued (unpaid) corporate income taxes 15 AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue +Accrued expenses 10 AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses +Accrued revenue 24 AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +AccruedConsumptionTax 1 AccruedConsumptionTax +AccruedCorporateIncomeTaxes 1 AccruedCorporateIncomeTaxes +AccruedExpenses 1 AccruedExpenses +AccruedRevenue 1 AccruedRevenue +Accumulated 2 ReserveForDepreciation,AccumulatedDepreciation +Accumulated depreciation 4 ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense +AccumulatedDepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +Advances 2 AdvancesPaid,AdvancesReceived +Advances paid 9 AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees +Advances received 5 AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived +AdvancesPaid 1 AdvancesPaid +AdvancesReceived 1 AdvancesReceived +Advertising 1 AdvertisingExpense +AdvertisingExpense 1 AdvertisingExpense +Allowance 2 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +Allowance for doubtful accounts 11 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation +AllowanceForDoubtfulAccounts 2 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +Amortization 1 AmortizationExpense +Amortization expense for intangibles 28 AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense +AmortizationExpense 1 AmortizationExpense +Asset 44 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +Asset: 40 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +B\/S 1 AllowanceForDoubtfulAccounts +Bad 2 BadDebtLoss,RecoveryOfBadDebts +Bad debt loss 7 BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss +BadDebtLoss 1 BadDebtLoss +Bank 4 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft +Bank overdraft 4 BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +BankOverdraft 1 BankOverdraft +Building 1 Building +BusinessTrip 1 BusinessTrip +Capital 1 CapitalStock +Capital stock 2 CapitalStock,StockInvestment +CapitalStock 1 CapitalStock +Carrying 1 InvestmentInAssociate +Cash 3 Cash,PettyCash,CashOverShort +Cash over and short 17 CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip +CashOverShort 1 CashOverShort +Central 3 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +Central bank notes 9 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable +Central bank payment to treasury 13 CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments +CentralBankNotePayable 1 CentralBankNotePayable +CentralBankPaymentExpense 1 CentralBankPaymentExpense +CentralBankPaymentIncome 1 CentralBankPaymentIncome +Communication 2 Commutation,CommunicationExpenses +Communication expenses 7 Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses +CommunicationExpenses 2 Commutation,CommunicationExpenses +Commutation 2 Commutation,CommunicationExpenses +Consumption 4 ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax +Consumption expenditure 6 ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax +Consumption tax paid 13 ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid,PrepaidExpenses +Consumption tax received 12 ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived,DepositsReceived +ConsumptionExpenditure 1 ConsumptionExpenditure +ConsumptionTaxPaid 1 ConsumptionTaxPaid +ConsumptionTaxReceived 1 ConsumptionTaxReceived +Corporate 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Corporate income taxes 12 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome +CorporateIncomeTaxes 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Cost 9 SalesCost,ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses +Cost of sales 18 SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets,GrossProfit,OrdinaryProfit,Sales,EquityInEarningsOfInvestee +Cost: 8 ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses +Credit 4 CreditCardReceivable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +Credit card receivable 13 CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables +CreditCardReceivable 1 CreditCardReceivable +Cumulative 1 CumulativeTranslationAdjustment +Cumulative translation adjustment 1 CumulativeTranslationAdjustment +CumulativeTranslationAdjustment 1 CumulativeTranslationAdjustment +Current 1 CurrentDeposits +Current deposits 6 CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived +CurrentDeposits 1 CurrentDeposits +Delivery 1 DeliveryExpenses +DeliveryExpenses 1 DeliveryExpenses +Deposit 7 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositInterestEarned,DepositsReceived +Deposit interest earned 12 DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned +DepositInterestEarned 1 DepositInterestEarned +DepositPayable 2 DepositPayable,ReserveDepositPayable +Deposits 6 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived +Deposits accepted 6 DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived +Deposits received 8 DepositPayable,DepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived +DepositsReceived 2 DepositPayable,DepositsReceived +Depreciation 4 ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation +Electronically 2 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations +Electronically recorded monetary claims 2 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations +Electronically recorded monetary obligations 2 ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable +ElectronicallyRecordedObligations 1 ElectronicallyRecordedObligations +ElectronicallyRecordedReceivable 1 ElectronicallyRecordedReceivable +Equipment 3 Machinery,EquipmentInvestment,Fixtures +Equipment investment 6 EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures +EquipmentInvestment 1 EquipmentInvestment +Equity 6 InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment +Equity in earnings of investee 44 EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,Deposits,InvestmentSecurities +Equity: 4 CapitalStock,RetainedEarnings,LegalRetainedEarnings,CumulativeTranslationAdjustment +EquityInEarningsOfInvestee 1 EquityInEarningsOfInvestee +Expense 22 Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses +Expense: 19 Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses +Explicitly 1 CommunicationExpenses +Fixtures 1 Fixtures +Fixtures and equipment 9 Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts +For 8 ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts +Gain 1 GainOnSalesOfFixedAssets +Gain on sales of fixed assets 39 GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +GainOnSalesOfFixedAssets 1 GainOnSalesOfFixedAssets +Gold 1 Gold +Government 1 GovernmentService +Government service 1 GovernmentService +GovernmentService 1 GovernmentService +Gross 1 GrossProfit +Gross profit 2 GrossProfit,OrdinaryProfit +GrossProfit 1 GrossProfit +Hat\/Not 1 AllowanceForDoubtfulAccounts +Home 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +Interest 4 InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned +Interest earned 6 NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue +Interest expense 25 InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses +InterestEarned 3 NationalBondInterestEarned,DepositInterestEarned,InterestEarned +InterestExpense 1 InterestExpense +Investment 4 InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment +Investment in associate 35 InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,Deposits,Products,Machinery,Building,RetainedEarnings,AmortizationExpense +Investment securities 5 InvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment +InvestmentInAssociate 1 InvestmentInAssociate +InvestmentSecurities 1 InvestmentSecurities +Land 1 Land +Legal 1 LegalRetainedEarnings +Legal (appropriated) retained earnings reserve 8 LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses +LegalRetainedEarnings 1 LegalRetainedEarnings +Liability: 24 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable +Loans 7 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable +Loans payable 15 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable +Loans payable on notes 40 NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable,NotesPayable +Loans receivable on notes 40 NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable,AllowanceForDoubtfulAccounts,LongTermNationalBonds +LoansPayable 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +Long-term 4 LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable +Long-term loans payable 16 LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable,ShortTermNationalBondsPayable +Long-term loans receivable 17 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable +Long-term national bonds 7 LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned +Long-term national bonds payable 16 LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable +LongTermLoansPayable 1 LongTermLoansPayable +LongTermLoansReceivable 1 LongTermLoansReceivable +LongTermNationalBonds 2 LongTermNationalBonds,LongTermNationalBondsPayable +LongTermNationalBondsPayable 1 LongTermNationalBondsPayable +Loss 6 NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss +Loss on sales of fixed assets 43 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +Loss on sales of notes receivable 51 LossOnSalesOfNotesReceivable,LossOnSalesOfFixedAssets,NotesLoansReceivable,GainOnSalesOfFixedAssets,LongTermLoansReceivable,SalesCost,NotesReceivable,ElectronicallyRecordedReceivable,MerchandiseInventory,NotesLoansPayable +LossOnSalesOfFixedAssets 1 LossOnSalesOfFixedAssets +LossOnSalesOfNotesReceivable 1 LossOnSalesOfNotesReceivable +Machinery 1 Machinery +Machinery and equipment 9 Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts +Merchandise 2 Products,MerchandiseInventory +Merchandise inventory 2 Products,MerchandiseInventory +MerchandiseInventory 2 Products,MerchandiseInventory +Miscellaneous 4 MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome +Miscellaneous income 12 CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes +Miscellaneous loss 8 CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome +MiscellaneousExpenses 1 MiscellaneousExpenses +MiscellaneousIncome 2 CashOverShort,MiscellaneousIncome +MiscellaneousIncome\/MiscellaneousLoss 1 CashOverShort +MiscellaneousLoss 2 CashOverShort,MiscellaneousLoss +National 5 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned +National bond interest earned 10 NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue +NationalBondInterestEarned 1 NationalBondInterestEarned +Net 5 NetIncome,NetLoss,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts +Net income 14 NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort,ElectronicallyRecordedObligations +Net loss 10 NetLoss,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss +NetIncome 1 NetIncome +NetLoss 1 NetLoss +Notes 6 CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable +Notes payable 15 CentralBankNotePayable,NotesPayable,NotesLoansPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable +Notes receivable 14 NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable,ElectronicallyRecordedReceivable,CreditCardReceivable +NotesLoansPayable 1 NotesLoansPayable +NotesLoansReceivable 1 NotesLoansReceivable +NotesPayable 1 NotesPayable +NotesReceivable 2 NotesReceivable,LossOnSalesOfNotesReceivable +OCI/資本の部の項目) 1 CumulativeTranslationAdjustment +Ordinary 1 OrdinaryProfit +Ordinary profit 2 OrdinaryProfit,GrossProfit +OrdinaryProfit 1 OrdinaryProfit +Other 2 OtherReceivables,OtherPayables +Other payables 2 OtherPayables,OtherReceivables +Other receivables 3 OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts +OtherPayables 1 OtherPayables +OtherReceivables 1 OtherReceivables +Patent 1 Patent +Payment 6 CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees +Payment fees / fees paid 32 PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable +PaymentFees 2 ReceiptFee,PaymentFees +Payments 2 PaymentsOnBehalf,SuspensePayments +Payments made on behalf 31 PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense +PaymentsOnBehalf 1 PaymentsOnBehalf +Petty 1 PettyCash +Petty cash 3 PettyCash,Cash,CashOverShort +PettyCash 1 PettyCash +Prepaid 2 PrepaidExpenses,PrepaidCorporateIncomeTaxes +Prepaid corporate income taxes 13 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome +Prepaid expenses 8 PrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses +PrepaidCorporateIncomeTaxes 1 PrepaidCorporateIncomeTaxes +PrepaidExpenses 1 PrepaidExpenses +Products 2 Products,MerchandiseInventory +Provision 1 ProvisionForDoubtfulAccounts +Provision for doubtful accounts 11 ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation +ProvisionForDoubtfulAccounts 1 ProvisionForDoubtfulAccounts +Purchases 2 Purchases,MerchandiseInventory +Purchases\/Sales\/MerchandiseInventory). 1 MerchandiseInventory +Real 1 Building +Real estate 1 Building +Receipt 3 ReceiptFee,SuspenseReceipts,PaymentFees +Receipt fee 3 ReceiptFee,PaymentFees,SuspenseReceipts +ReceiptFee 2 ReceiptFee,PaymentFees +Recognized 1 EquityInEarningsOfInvestee +Recovery 1 RecoveryOfBadDebts +Recovery of bad debts written off 13 RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,BadDebtLoss,LossOnSalesOfNotesReceivable +RecoveryOfBadDebts 1 RecoveryOfBadDebts +Rent 3 CurrentDeposits,RentExpense,RentalIncome +RentExpense 1 RentExpense +Rental 1 RentalIncome +Rental income 10 RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +RentalIncome 1 RentalIncome +Reserve 5 ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings +Reserve deposits, asset side 47 ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate +Reserve deposits, liability side 28 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +Reserve for depreciation 12 ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory,AllowanceForDoubtfulAccounts,LegalRetainedEarnings,ProvisionForDoubtfulAccounts +ReserveDepositPayable 1 ReserveDepositPayable +ReserveDepositReceivable 1 ReserveDepositReceivable +ReserveForDepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +Retained 4 RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses +Retained earnings 5 RetainedEarnings,LegalRetainedEarnings,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses +RetainedEarnings 2 RetainedEarnings,LegalRetainedEarnings +Revenue 21 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +Revenue: 19 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +Reversal 1 ReversalOfAllowanceForDoubtfulAccounts +Reversal of allowance for doubtful accounts 21 ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,CommunicationExpenses,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,SalesCost,GrossProfit +ReversalOfAllowanceForDoubtfulAccounts 1 ReversalOfAllowanceForDoubtfulAccounts +SNA\/macro-accounting 1 AccumulatedDepreciation +SNA\/マクロ系の旧称。簿記の間接法には 1 ReserveForDepreciation +Sales 6 SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets +SalesCost 1 SalesCost +Savings 1 Deposits +Savings deposits 6 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived +Securities 2 Securities,InvestmentSecurities +Short-term 4 ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable +Short-term loans payable 16 ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable +Short-term loans receivable 17 ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable +Short-term national bonds 7 ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned +Short-term national bonds payable 16 ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable +ShortTermLoansPayable 1 ShortTermLoansPayable +ShortTermLoansReceivable 1 ShortTermLoansReceivable +ShortTermNationalBonds 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +ShortTermNationalBondsPayable 1 ShortTermNationalBondsPayable +Software 1 Software +Stock 2 StockInvestment,CapitalStock +Stock investment 5 StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock +StockInvestment 1 StockInvestment +Subsidy 2 SubsidyExpense,SubsidyIncome +Subsidy expenditure 4 SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome +Subsidy income 11 SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +SubsidyExpense 1 SubsidyExpense +SubsidyIncome 1 SubsidyIncome +Supplies 1 SuppliesExpenses +SuppliesExpenses 1 SuppliesExpenses +Suspense 3 SuspensePayments,CashOverShort,SuspenseReceipts +Suspense payments 4 SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts +Suspense receipts 3 SuspenseReceipts,SuspensePayments,CashOverShort +SuspensePayments 1 SuspensePayments +SuspenseReceipts 1 SuspenseReceipts +Tax 8 TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Tax revenue 28 TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +Taxes 5 TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +TaxesExpense 1 TaxesExpense +TaxesRevenue 1 TaxesRevenue +This 1 AccumulatedDepreciation +Trademark 1 Trademark +Travel 1 BusinessTrip +Travel and transportation 8 BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts +Unearned 1 UnearnedRevenue +Unearned revenue 21 UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +UnearnedRevenue 1 UnearnedRevenue +Unpaid 3 AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends +Unpaid dividends 3 UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes +UnpaidDividends 1 UnpaidDividends +Use 5 MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +Utilities 1 UtilitiesExpense +UtilitiesExpense 1 UtilitiesExpense +Value 2 ValueAdded,AllowanceForDoubtfulAccounts +Value added 2 ValueAdded,AllowanceForDoubtfulAccounts +ValueAdded 1 ValueAdded +Vehicle 1 Vehicle +Vehicles 1 Vehicle +Wage 2 WageExpenditure,WageEarned +Wage income 11 WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +WageEarned 1 WageEarned +WageExpenditure 1 WageExpenditure +Wages 1 WageExpenditure +Write 1 AllowanceForDoubtfulAccounts +a 108 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +accepted 1 DepositPayable +account 13 AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable,UnearnedRevenue,AccruedExpenses,AllowanceForDoubtfulAccounts +accounts 6 AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +accounts payable 16 ReserveDepositPayable,AccountsPayable,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable +accounts receivable 15 AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable +accountspayable 2 ReserveDepositPayable,AccountsPayable +accountsreceivable 1 AccountsReceivable +accrual 4 PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses +accrued (unpaid) consumption tax 11 AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes,AccruedExpenses +accrued (unpaid) corporate income taxes 15 AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue +accrued expenses 10 AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses +accrued revenue 24 AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +accruedconsumptiontax 1 AccruedConsumptionTax +accruedcorporateincometaxes 1 AccruedCorporateIncomeTaxes +accruedexpenses 1 AccruedExpenses +accruedrevenue 1 AccruedRevenue +accumulated 2 ReserveForDepreciation,AccumulatedDepreciation +accumulated depreciation 4 ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense +accumulateddepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +added 1 ValueAdded +adjustment 1 CumulativeTranslationAdjustment +advances paid 9 AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees +advances received 5 AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived +advancespaid 1 AdvancesPaid +advancesreceived 1 AdvancesReceived +advertising 1 AdvertisingExpense +advertisingexpense 1 AdvertisingExpense +allowance 2 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +allowance for doubtful accounts 11 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation +allowancefordoubtfulaccounts 2 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +amortization expense for intangibles 28 AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense +amortizationexpense 1 AmortizationExpense +amount 1 InvestmentInAssociate +and 8 Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts +as 48 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +asset 44 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +assets 3 AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets +assets. 1 AccumulatedDepreciation +associate 1 InvestmentInAssociate +at 25 InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Building,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip +backward 1 CommunicationExpenses +bad 2 BadDebtLoss,RecoveryOfBadDebts +bad debt loss 7 BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss +baddebtloss 1 BadDebtLoss +balance 3 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +bank 4 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft +bank overdraft 4 BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +bankoverdraft 1 BankOverdraft +because 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +behalf 1 PaymentsOnBehalf +bond 5 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned +bonds 4 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +bookkeeping 1 AccumulatedDepreciation +building 1 Building +businesstrip 1 BusinessTrip +by 1 ReversalOfAllowanceForDoubtfulAccounts +canonical 1 AccumulatedDepreciation +capital stock 2 CapitalStock,StockInvestment +capitalstock 1 CapitalStock +card 1 CreditCardReceivable +cash 3 Cash,PettyCash,CashOverShort +cash over and short 17 CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip +cashovershort 1 CashOverShort 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CommunicationExpenses +consumption 4 ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax +consumption expenditure 6 ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax +consumption tax paid 13 ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid,PrepaidExpenses +consumption tax received 12 ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived,DepositsReceived +consumptionexpenditure 1 ConsumptionExpenditure +consumptiontaxpaid 1 ConsumptionTaxPaid +consumptiontaxreceived 1 ConsumptionTaxReceived +contra 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +corporate 3 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Securities,InvestmentSecurities +service 1 GovernmentService +short 5 ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,CashOverShort +short-term loans payable 16 ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable +short-term loans receivable 17 ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable +short-term national bonds 7 ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned +short-term national bonds payable 16 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TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +taxesexpense 1 TaxesExpense +taxesrevenue 1 TaxesRevenue +temporary/suspense 1 CashOverShort +than 1 ReversalOfAllowanceForDoubtfulAccounts +the 10 InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts +to 7 Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome,MerchandiseInventory,CashOverShort +trademark 1 Trademark +translation 1 CumulativeTranslationAdjustment +transportation 1 BusinessTrip +travel and transportation 8 BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts +treasury 2 CentralBankPaymentExpense,CentralBankPaymentIncome +under 4 InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation +unearned revenue 21 UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +unearnedrevenue 1 UnearnedRevenue +unpaid dividends 3 UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes +unpaiddividends 1 UnpaidDividends +use 5 MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +used 1 ReversalOfAllowanceForDoubtfulAccounts +utilities 1 UtilitiesExpense +utilitiesexpense 1 UtilitiesExpense +valuation 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +value added 2 ValueAdded,AllowanceForDoubtfulAccounts +valueadded 1 ValueAdded +values 1 AllowanceForDoubtfulAccounts +vehicle 1 Vehicle +vehicles 1 Vehicle +wage income 11 WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +wageearned 1 WageEarned +wageexpenditure 1 WageExpenditure +wages 1 WageExpenditure +when 1 ReversalOfAllowanceForDoubtfulAccounts +written 1 RecoveryOfBadDebts +— 10 ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +が本科目を買掛金の代用にしていた経緯あり) 1 ReserveDepositPayable +では 2 Products,Commutation +と区別される) 1 AmortizationExpense +を使う 4 Products,ReserveForDepreciation,ReserveDepositPayable,Commutation +を使う) 2 ReserveForDepreciation,Commutation +を使うこと 1 ReserveDepositPayable +クレジット売掛金 1 CreditCardReceivable +ソフトウェア 2 AmortizationExpense,Software +中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 1 ReserveDepositPayable +仕入 2 Products,Purchases +付加価値。SNA\/マクロ系 1 ValueAdded +付加価値。sna\/マクロ系 1 ValueAdded +仮受消費税 1 ConsumptionTaxReceived +仮受金 1 SuspenseReceipts +仮払法人税等 1 PrepaidCorporateIncomeTaxes +仮払消費税 1 ConsumptionTaxPaid +仮払金 1 SuspensePayments +借入金 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +備品 1 Fixtures +償却債権取立益 1 RecoveryOfBadDebts +分法 4 InvestmentInAssociate,Products,EquityInEarningsOfInvestee,MerchandiseInventory +分法: 1 MerchandiseInventory +利益準備金 1 LegalRetainedEarnings +前受収益 1 UnearnedRevenue +前受金 1 AdvancesReceived +前払費用 1 PrepaidExpenses +前払金 1 AdvancesPaid +区分) 2 NetIncome,NetLoss +受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived' 10 DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +受入預金 — 銀行側の負債としての預金。sna\/マクロ系。従業員等からの預り金は 'depositsreceived' 10 DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +受取利息 1 InterestEarned +受取家賃 1 RentalIncome +受取手形 1 NotesReceivable +受取手数料。支払側は 'PaymentFees' 1 ReceiptFee +受取手数料。支払側は 'paymentfees' 1 ReceiptFee +商品 2 Products,MerchandiseInventory +商標権 2 AmortizationExpense,Trademark +固定資産売却損 1 LossOnSalesOfFixedAssets +固定資産売却益 1 GainOnSalesOfFixedAssets +国債利息収入 1 NationalBondInterestEarned +国庫納付金収入。SNA\/マクロ系 1 CentralBankPaymentIncome +国庫納付金収入。sna\/マクロ系 1 CentralBankPaymentIncome +国庫納付金支出。SNA\/マクロ系 1 CentralBankPaymentExpense +国庫納付金支出。sna\/マクロ系 1 CentralBankPaymentExpense +土地 1 Land +在外子会社等の外貨建財務諸表の換算差額を計上する 1 CumulativeTranslationAdjustment +売上 4 Products,SalesCost,GrossProfit,Sales +売上原価 1 SalesCost +売上総利益 — 決算振替用 10 GrossProfit,NetIncome,OrdinaryProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +売掛金 2 AccountsReceivable,CreditCardReceivable +小口現金 1 PettyCash +差額補充法/洗替法 1 ReversalOfAllowanceForDoubtfulAccounts +市中銀行が中央銀行に置く準備預金。SNA\/マクロ系) 1 ReserveDepositReceivable +広告宣伝費 1 AdvertisingExpense +建物 1 Building +当座借越 1 BankOverdraft +当座預金 1 CurrentDeposits +当期純利益 — 決算振替用。借方側に立つため Expense 区分 29 NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost +当期純利益 — 決算振替用。借方側に立つため expense 区分 29 NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost +当期純損失 — 決算振替用。貸方側に立つため Revenue 区分 28 NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +当期純損失 — 決算振替用。貸方側に立つため revenue 区分 28 NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +手形借入金 1 NotesLoansPayable +手形売却損 1 LossOnSalesOfNotesReceivable +手形貸付金 1 NotesLoansReceivable +投資有価証券 1 InvestmentSecurities +持分法による投資利益 1 EquityInEarningsOfInvestee +支払利息 1 InterestExpense +支払家賃 1 RentExpense +支払手形 1 NotesPayable +支払手数料 1 PaymentFees +政府サービス。SNA\/マクロ系 1 GovernmentService +政府サービス。sna\/マクロ系 1 GovernmentService +旅費交通費 1 BusinessTrip +旧称。新規コードでは 1 Commutation +普通預金 1 Deposits +有価証券 2 Securities,InvestmentSecurities +未収入金 1 OtherReceivables +未収収益 1 AccruedRevenue +未払法人税等 1 AccruedCorporateIncomeTaxes +未払消費税 1 AccruedConsumptionTax +未払費用 1 AccruedExpenses +未払配当金 1 UnpaidDividends +未払金 1 OtherPayables +株式投資 1 StockInvestment +機械装置 1 Machinery +水道光熱費 1 UtilitiesExpense +決算振替用) 2 GrossProfit,OrdinaryProfit +決算振替用。借方側に立つため 1 NetIncome +決算振替用。貸方側に立つため 1 NetLoss +法人税等 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +消耗品費 1 SuppliesExpenses +消費支出。SNA\/マクロ系 1 ConsumptionExpenditure +消費支出。sna\/マクロ系 1 ConsumptionExpenditure +減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額 11 ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +減価償却引当金 — sna\/マクロ系の旧称。簿記の間接法には 'accumulateddepreciation' (減価償却累計額 11 ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +減価償却累計額 2 ReserveForDepreciation,AccumulatedDepreciation +減価償却費 2 Depreciation,AmortizationExpense +準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系 10 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +準備預金, 負債側 — 中央銀行が受け入れる準備預金。sna\/マクロ系 10 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系 10 ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。sna\/マクロ系 10 ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目 1 CumulativeTranslationAdjustment +為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する oci/資本の部の項目 1 CumulativeTranslationAdjustment +無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費 11 AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit +無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'depreciation' (減価償却費 11 AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit +特許権 2 AmortizationExpense,Patent +特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 1 AmortizationExpense +現金 3 Cash,PettyCash,CashOverShort +現金過不足 1 CashOverShort +発行側) 2 LongTermNationalBondsPayable,ShortTermNationalBondsPayable +発行銀行券。SNA\/マクロ系 1 CentralBankNotePayable +発行銀行券。sna\/マクロ系 1 CentralBankNotePayable +発送費 1 DeliveryExpenses +短期借入金 1 ShortTermLoansPayable +短期国債 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +短期国債, 発行側 2 ShortTermNationalBondsPayable,LongTermNationalBondsPayable +短期貸付金 1 ShortTermLoansReceivable +租税公課 1 TaxesExpense +租税収入。SNA\/マクロ系 1 TaxesRevenue +租税収入。sna\/マクロ系 1 TaxesRevenue +立替金 1 PaymentsOnBehalf +経常利益 — 決算振替用 10 OrdinaryProfit,NetIncome,GrossProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +給料 1 WageExpenditure +繰越利益剰余金 1 RetainedEarnings +繰越商品 2 Products,MerchandiseInventory +補助金収入。SNA\/マクロ系 1 SubsidyIncome +補助金収入。sna\/マクロ系 1 SubsidyIncome +補助金支出。SNA\/マクロ系 1 SubsidyExpense +補助金支出。sna\/マクロ系 1 SubsidyExpense +設備投資 1 EquipmentInvestment +負債側 1 ReserveDepositPayable +買掛金 2 ReserveDepositPayable,AccountsPayable +貸倒引当金 3 AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +貸倒引当金戻入 1 ReversalOfAllowanceForDoubtfulAccounts +貸倒引当金繰入 1 ProvisionForDoubtfulAccounts +貸倒損失 1 BadDebtLoss +賃金収入。SNA\/マクロ系 1 WageEarned +賃金収入。sna\/マクロ系 1 WageEarned +資本金 1 CapitalStock +資産側 1 ReserveDepositReceivable +車両運搬具 1 Vehicle +通信費 2 Commutation,CommunicationExpenses +通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う 12 Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit +通信費 — 旧称。新規コードでは 'communicationexpenses' を使う 12 Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit +金 41 Cash,Deposits,CurrentDeposits,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,Gold,CapitalStock,RetainedEarnings +銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 1 DepositPayable +長期借入金 1 LongTermLoansPayable +長期国債 2 LongTermNationalBonds,LongTermNationalBondsPayable +長期国債, 発行側 2 LongTermNationalBondsPayable,ShortTermNationalBondsPayable +長期貸付金 1 LongTermLoansReceivable +関係会社株式 1 InvestmentInAssociate +雑損 1 MiscellaneousLoss +雑益 1 MiscellaneousIncome +雑費 1 MiscellaneousExpenses +電子記録債務 1 ElectronicallyRecordedObligations +電子記録債権 1 ElectronicallyRecordedReceivable +預り金 2 DepositPayable,DepositsReceived +預金利息収入 1 DepositInterestEarned diff --git a/test/fixtures/post-vocab/README.md b/test/fixtures/post-vocab/README.md new file mode 100644 --- /dev/null +++ b/test/fixtures/post-vocab/README.md @@ -0,0 +1,17 @@ +# Post-V-Land-3 vocabulary golden fixtures + +These schema-1 TSV files freeze the complete 235-constructor vocabulary after +V-Land 3: Enum ordinals, registry semantics, assistance metadata, and fuzzy +suggestions. They are generated from the Haskell registry, not hand-edited. + +Regenerate into a temporary directory and compare before replacing a fixture: + +```bash +out=$(mktemp -d /tmp/exchangealgebra-post-vocab.XXXXXX) +stack runghc tools/DumpPostVocabGolden.hs "$out" +diff -ru test/fixtures/post-vocab "$out" +``` + +`DumpPostVocabGolden.hs` is intentionally runnable through the root Stack +package without a separate installed executable. `testPostVocabGolden` derives +the same rows independently during the test suite and requires byte equality. diff --git a/test/fixtures/post-vocab/account-info.tsv b/test/fixtures/post-vocab/account-info.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/post-vocab/account-info.tsv @@ -0,0 +1,241 @@ +# post-vocab AccountInfo (title, division, homeSide, nameEn, nameJa, description); schema 1 +Cash Assets Debit Cash 現金 Asset: Cash (現金) +Deposits Assets Debit Savings deposits 普通預金 Asset: Savings deposits (普通預金) +CurrentDeposits Assets Debit Current deposits 当座預金 Asset: Current deposits (当座預金) +Securities Assets Debit Securities 有価証券 Asset: Securities (有価証券) +InvestmentSecurities Assets Debit Investment securities 投資有価証券 Asset: Investment securities (投資有価証券) +InvestmentInAssociate Assets Debit Investment in associate 関係会社株式 Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定). +LongTermNationalBonds Assets Debit Long-term national bonds 長期国債 Asset: Long-term national bonds (長期国債) +ShortTermNationalBonds Assets Debit Short-term national bonds 短期国債 Asset: Short-term national bonds (短期国債) +Products Assets Debit Products 商品 Asset: Products (商品)。分記法用。3 分法 (仕入\/売上\/繰越商品) では 'MerchandiseInventory' を使う +Machinery Assets Debit Machinery and equipment 機械装置 Asset: Machinery and equipment (機械装置) +Building Assets Debit Real estate 建物 Asset: Real estate (建物) +Vehicle Assets Debit Vehicles 車両運搬具 Asset: Vehicles (車両運搬具) +StockInvestment Assets Debit Stock investment 株式投資 Asset: Stock investment (株式投資) +EquipmentInvestment Assets Debit Equipment investment 設備投資 Asset: Equipment investment (設備投資) +LongTermLoansReceivable Assets Debit Long-term loans receivable 長期貸付金 Asset: Long-term loans receivable (長期貸付金) +AccountsReceivable Assets Debit Accounts receivable 売掛金 Asset: Accounts receivable (売掛金) +ShortTermLoansReceivable Assets Debit Short-term loans receivable 短期貸付金 Asset: Short-term loans receivable (短期貸付金) +ReserveDepositReceivable Assets Debit Reserve deposits, asset side 準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系 Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系) +Gold Assets Debit Gold 金 Asset: Gold (金) +GovernmentService Assets Debit Government service 政府サービス。SNA\/マクロ系 Asset: Government service (政府サービス。SNA\/マクロ系) +CapitalStock Equity Credit Capital stock 資本金 Equity: Capital stock (資本金) +RetainedEarnings Equity Credit Retained earnings 繰越利益剰余金 Equity: Retained earnings (繰越利益剰余金) +LongTermLoansPayable Liability Credit Long-term loans payable 長期借入金 Liability: Long-term loans payable (長期借入金) +ShortTermLoansPayable Liability Credit Short-term loans payable 短期借入金 Liability: Short-term loans payable (短期借入金) +LoansPayable Liability Credit Loans payable 借入金 Liability: Loans payable (借入金) +ReserveForDepreciation Liability Credit Reserve for depreciation 減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額 Liability: Reserve for depreciation (減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う) +DepositPayable Liability Credit Deposits accepted 受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived' Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived') +LongTermNationalBondsPayable Liability Credit Long-term national bonds payable 長期国債, 発行側 Liability: Long-term national bonds payable (長期国債, 発行側) +ShortTermNationalBondsPayable Liability Credit Short-term national bonds payable 短期国債, 発行側 Liability: Short-term national bonds payable (短期国債, 発行側) +ReserveDepositPayable Liability Credit Reserve deposits, liability side 準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系 Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり) +CentralBankNotePayable Liability Credit Central bank notes 発行銀行券。SNA\/マクロ系 Liability: Central bank notes (発行銀行券。SNA\/マクロ系) +Depreciation Cost Debit Depreciation 減価償却費 Expense: Depreciation (減価償却費) +AmortizationExpense Cost Debit Amortization expense for intangibles 無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費 Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される) +SalesCost Cost Debit Cost of sales 売上原価 Expense: Cost of sales (売上原価) +BusinessTrip Cost Debit Travel and transportation 旅費交通費 Expense: Travel and transportation (旅費交通費) +Commutation Cost Debit Communication 通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う) +UtilitiesExpense Cost Debit Utilities 水道光熱費 Expense: Utilities (水道光熱費) +RentExpense Cost Debit Rent 支払家賃 Expense: Rent (支払家賃) +AdvertisingExpense Cost Debit Advertising 広告宣伝費 Expense: Advertising (広告宣伝費) +DeliveryExpenses Cost Debit Delivery 発送費 Expense: Delivery (発送費) +SuppliesExpenses Cost Debit Supplies 消耗品費 Expense: Supplies (消耗品費) +MiscellaneousExpenses Cost Debit Miscellaneous 雑費 Expense: Miscellaneous (雑費) +WageExpenditure Cost Debit Wages 給料 Expense: Wages (給料) +InterestExpense Cost Debit Interest expense 支払利息 Expense: Interest expense (支払利息) +TaxesExpense Cost Debit Taxes 租税公課 Expense: Taxes (租税公課) +ConsumptionExpenditure Cost Debit Consumption expenditure 消費支出。SNA\/マクロ系 Expense: Consumption expenditure (消費支出。SNA\/マクロ系) +SubsidyExpense Cost Debit Subsidy expenditure 補助金支出。SNA\/マクロ系 Expense: Subsidy expenditure (補助金支出。SNA\/マクロ系) +CentralBankPaymentExpense Cost Debit Central bank payment to treasury 国庫納付金支出。SNA\/マクロ系 Expense: Central bank payment to treasury (国庫納付金支出。SNA\/マクロ系) +Purchases Cost Debit Purchases 仕入 Expense: Purchases (仕入) +NetIncome Cost Debit Net income 当期純利益 — 決算振替用。借方側に立つため Expense 区分 Expense: Net income (当期純利益 — 決算振替用。借方側に立つため Expense 区分) +ValueAdded Revenue Credit Value added 付加価値。SNA\/マクロ系 Revenue: Value added (付加価値。SNA\/マクロ系) +SubsidyIncome Revenue Credit Subsidy income 補助金収入。SNA\/マクロ系 Revenue: Subsidy income (補助金収入。SNA\/マクロ系) +NationalBondInterestEarned Revenue Credit National bond interest earned 国債利息収入 Revenue: National bond interest earned (国債利息収入) +DepositInterestEarned Revenue Credit Deposit interest earned 預金利息収入 Revenue: Deposit interest earned (預金利息収入) +GrossProfit Revenue Credit Gross profit 売上総利益 — 決算振替用 Revenue: Gross profit (売上総利益 — 決算振替用) +OrdinaryProfit Revenue Credit Ordinary profit 経常利益 — 決算振替用 Revenue: Ordinary profit (経常利益 — 決算振替用) +InterestEarned Revenue Credit Interest earned 受取利息 Revenue: Interest earned (受取利息) +ReceiptFee Revenue Credit Receipt fee 受取手数料。支払側は 'PaymentFees' Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees') +RentalIncome Revenue Credit Rental income 受取家賃 Revenue: Rental income (受取家賃) +WageEarned Revenue Credit Wage income 賃金収入。SNA\/マクロ系 Revenue: Wage income (賃金収入。SNA\/マクロ系) +TaxesRevenue Revenue Credit Tax revenue 租税収入。SNA\/マクロ系 Revenue: Tax revenue (租税収入。SNA\/マクロ系) +CentralBankPaymentIncome Revenue Credit Central bank payment to treasury 国庫納付金収入。SNA\/マクロ系 Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系) +Sales Revenue Credit Sales 売上 Revenue: Sales (売上) +EquityInEarningsOfInvestee Revenue Credit Equity in earnings of investee 持分法による投資利益 Revenue: Equity in earnings of investee (持分法による投資利益). Recognized under the equity method. +NetLoss Revenue Credit Net loss 当期純損失 — 決算振替用。貸方側に立つため Revenue 区分 Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分) +PettyCash Assets Debit Petty cash 小口現金 Asset: Petty cash (小口現金) +NotesReceivable Assets Debit Notes receivable 受取手形 Asset: Notes receivable (受取手形) +ElectronicallyRecordedReceivable Assets Debit Electronically recorded monetary claims 電子記録債権 Asset: Electronically recorded monetary claims (電子記録債権) +CreditCardReceivable Assets Debit Credit card receivable クレジット売掛金 Asset: Credit card receivable (クレジット売掛金) +NotesLoansReceivable Assets Debit Loans receivable on notes 手形貸付金 Asset: Loans receivable on notes (手形貸付金) +MerchandiseInventory Assets Debit Merchandise inventory 繰越商品 Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\/Sales\/MerchandiseInventory). For the perpetual\/specific-identification method (分記法) use 'Products' instead. +AdvancesPaid Assets Debit Advances paid 前払金 Asset: Advances paid (前払金) +PrepaidExpenses Assets Debit Prepaid expenses 前払費用 Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定) +AccruedRevenue Assets Debit Accrued revenue 未収収益 Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定) +OtherReceivables Assets Debit Other receivables 未収入金 Asset: Other receivables (未収入金) +PaymentsOnBehalf Assets Debit Payments made on behalf 立替金 Asset: Payments made on behalf (立替金) +SuspensePayments Assets Debit Suspense payments 仮払金 Asset: Suspense payments (仮払金) +ConsumptionTaxPaid Assets Debit Consumption tax paid 仮払消費税 Asset: Consumption tax paid (仮払消費税) +PrepaidCorporateIncomeTaxes Assets Debit Prepaid corporate income taxes 仮払法人税等 Asset: Prepaid corporate income taxes (仮払法人税等) +Land Assets Debit Land 土地 Asset: Land (土地) +Fixtures Assets Debit Fixtures and equipment 備品 Asset: Fixtures and equipment (備品) +Patent Assets Debit Patent 特許権 Asset: Patent (特許権) +Trademark Assets Debit Trademark 商標権 Asset: Trademark (商標権) +Software Assets Debit Software ソフトウェア Asset: Software (ソフトウェア) +CashOverShort Assets Debit Cash over and short 現金過不足 Asset: Cash over and short (現金過不足), a temporary/suspense account cleared at closing to MiscellaneousIncome\/MiscellaneousLoss +AccountsPayable Liability Credit Accounts payable 買掛金 Liability: Accounts payable (買掛金) +NotesPayable Liability Credit Notes payable 支払手形 Liability: Notes payable (支払手形) +ElectronicallyRecordedObligations Liability Credit Electronically recorded monetary obligations 電子記録債務 Liability: Electronically recorded monetary obligations (電子記録債務) +NotesLoansPayable Liability Credit Loans payable on notes 手形借入金 Liability: Loans payable on notes (手形借入金) +BankOverdraft Liability Credit Bank overdraft 当座借越 Liability: Bank overdraft (当座借越) +AdvancesReceived Liability Credit Advances received 前受金 Liability: Advances received (前受金) +UnearnedRevenue Liability Credit Unearned revenue 前受収益 Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定) +AccruedExpenses Liability Credit Accrued expenses 未払費用 Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定) +OtherPayables Liability Credit Other payables 未払金 Liability: Other payables (未払金) +DepositsReceived Liability Credit Deposits received 預り金 Liability: Deposits received (預り金) +SuspenseReceipts Liability Credit Suspense receipts 仮受金 Liability: Suspense receipts (仮受金) +ConsumptionTaxReceived Liability Credit Consumption tax received 仮受消費税 Liability: Consumption tax received (仮受消費税) +AccruedConsumptionTax Liability Credit Accrued (unpaid) consumption tax 未払消費税 Liability: Accrued (unpaid) consumption tax (未払消費税) +AccruedCorporateIncomeTaxes Liability Credit Accrued (unpaid) corporate income taxes 未払法人税等 Liability: Accrued (unpaid) corporate income taxes (未払法人税等) +UnpaidDividends Liability Credit Unpaid dividends 未払配当金 Liability: Unpaid dividends (未払配当金) +AllowanceForDoubtfulAccounts Assets Credit Allowance for doubtful accounts 貸倒引当金 Asset (contra): Allowance for doubtful accounts (貸倒引当金), a credit-balance valuation account (評価勘定) deducted from receivables. Home side is Credit because it is a contra asset (isContra); values stay non-negative and the Hat\/Not structure is intact. B\/S deduction (net) presentation is the Write side's job. +AccumulatedDepreciation Assets Credit Accumulated depreciation 減価償却累計額 Asset (contra): Accumulated depreciation (減価償却累計額), a credit-balance valuation account (評価勘定) under the indirect method (間接法), deducted from the related depreciable assets. Home side is Credit because it is a contra asset (isContra). This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\/macro-accounting name. +LegalRetainedEarnings Equity Credit Legal (appropriated) retained earnings reserve 利益準備金 Equity: Legal (appropriated) retained earnings reserve (利益準備金) +CumulativeTranslationAdjustment Equity Credit Cumulative translation adjustment 為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目 Equity: Cumulative translation adjustment (為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目) +ProvisionForDoubtfulAccounts Cost Debit Provision for doubtful accounts 貸倒引当金繰入 Cost: Provision for doubtful accounts (貸倒引当金繰入) +BadDebtLoss Cost Debit Bad debt loss 貸倒損失 Cost: Bad debt loss (貸倒損失) +LossOnSalesOfFixedAssets Cost Debit Loss on sales of fixed assets 固定資産売却損 Cost: Loss on sales of fixed assets (固定資産売却損) +LossOnSalesOfNotesReceivable Cost Debit Loss on sales of notes receivable 手形売却損 Cost: Loss on sales of notes receivable (手形売却損) +PaymentFees Cost Debit Payment fees / fees paid 支払手数料 Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee' +MiscellaneousLoss Cost Debit Miscellaneous loss 雑損 Cost: Miscellaneous loss (雑損) +CorporateIncomeTaxes Cost Debit Corporate income taxes 法人税等 Cost: Corporate income taxes (法人税等) +CommunicationExpenses Cost Debit Communication expenses 通信費 Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also "Communication"); 'Commutation' is retained for backward compatibility. +GainOnSalesOfFixedAssets Revenue Credit Gain on sales of fixed assets 固定資産売却益 Revenue: Gain on sales of fixed assets (固定資産売却益) +RecoveryOfBadDebts Revenue Credit Recovery of bad debts written off 償却債権取立益 Revenue: Recovery of bad debts written off (償却債権取立益) +MiscellaneousIncome Revenue Credit Miscellaneous income 雑益 Revenue: Miscellaneous income (雑益) +ReversalOfAllowanceForDoubtfulAccounts Revenue Credit Reversal of allowance for doubtful accounts 貸倒引当金戻入 Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released). +TimeDeposits Assets Debit Time deposits 定期預金 Assets: Time deposits (定期預金) +LoansReceivable Assets Debit Loans receivable 貸付金 Assets: Loans receivable (貸付金) +GiftCertificatesReceived Assets Debit Gift certificates received 受取商品券 Assets: Gift certificates received (受取商品券) +SecurityDepositsPaid Assets Debit Guarantee deposits 差入保証金 Assets: Guarantee deposits (差入保証金) +SuppliesOnHand Assets Debit Supplies 貯蔵品 Assets: Supplies (貯蔵品) +ContractAssets Assets Debit Contract assets 契約資産 Assets: Contract assets (契約資産) +IncomeTaxesRefundReceivable Assets Debit Income taxes refund receivable 未収還付法人税等 Assets: Income taxes refund receivable (未収還付法人税等) +WorkInProcess Assets Debit Work in process 仕掛品 Assets: Work in process (仕掛品) +DeferredTaxAssets Assets Debit Deferred tax assets 繰延税金資産 Assets: Deferred tax assets (繰延税金資産) +LeasedAssets Assets Debit Leased assets リース資産 Assets: Leased assets (リース資産) +ToolsAndInstruments Assets Debit Tools and instruments 工具器具 Assets: Tools and instruments (工具器具) +ConstructionInProgress Assets Debit Construction in progress 建設仮勘定 Assets: Construction in progress (建設仮勘定) +Goodwill Assets Debit Goodwill のれん Assets: Goodwill (のれん) +SoftwareInProgress Assets Debit Software in progress ソフトウェア仮勘定 Assets: Software in progress (ソフトウェア仮勘定) +LongTermPrepaidExpenses Assets Debit Long-term prepaid expenses 長期前払費用 Assets: Long-term prepaid expenses (長期前払費用) +DishonoredNotesReceivable Assets Debit Dishonored notes receivable 不渡手形 Assets: Dishonored notes receivable (不渡手形) +PrepaidPensionCost Assets Debit Prepaid pension costs 前払年金費用 Assets: Prepaid pension costs (前払年金費用) +NetDefinedBenefitAsset Assets Debit Retirement benefit asset 退職給付に係る資産 Assets: Retirement benefit asset (退職給付に係る資産) +DepositsInSpecialAccounts Assets Debit Deposits in special accounts 別段預金 Assets: Deposits in special accounts (別段預金) +Structures Assets Debit Structures 構築物 Assets: Structures (構築物) +LeaseholdRights Assets Debit Leasehold interests in land 借地権 Assets: Leasehold interests in land (借地権) +NonOperatingNotesReceivable Assets Debit Non-operating notes receivable 営業外受取手形 Assets: Non-operating notes receivable (営業外受取手形) +NonOperatingElectronicallyRecordedReceivable Assets Debit Electronically recorded monetary claims - non-operating 営業外電子記録債権 Assets: Electronically recorded monetary claims - non-operating (営業外電子記録債権) +RefundLiabilities Liability Credit Refund liabilities 返金負債 Liability: Refund liabilities (返金負債) +NonOperatingNotesPayable Liability Credit Non-operating notes payable 営業外支払手形 Liability: Non-operating notes payable (営業外支払手形) +NonOperatingElectronicallyRecordedObligations Liability Credit Electronically recorded obligations - non-operating 営業外電子記録債務 Liability: Electronically recorded obligations - non-operating (営業外電子記録債務) +BonusesPayable Liability Credit Accrued bonuses 未払賞与 Liability: Accrued bonuses (未払賞与) +AllowanceForRepairs Liability Credit Provision for repairs 修繕引当金 Liability: Provision for repairs (修繕引当金) +AllowanceForProductWarranties Liability Credit Provision for warranties 商品保証引当金 Liability: Provision for warranties (商品保証引当金) +AllowanceForBonuses Liability Credit Provision for bonuses 賞与引当金 Liability: Provision for bonuses (賞与引当金) +DeferredTaxLiabilities Liability Credit Deferred tax liabilities 繰延税金負債 Liability: Deferred tax liabilities (繰延税金負債) +LeaseObligations Liability Credit Lease liabilities リース債務 Liability: Lease liabilities (リース債務) +GuaranteeDepositsReceived Liability Credit Guarantee deposits received 預り保証金 Liability: Guarantee deposits received (預り保証金) +AllowanceForRetirementBenefits Liability Credit Provision for retirement benefits 退職給付引当金 Liability: Provision for retirement benefits (退職給付引当金) +LongTermOtherPayables Liability Credit Long-term accounts payable - other 長期未払金 Liability: Long-term accounts payable - other (長期未払金) +NetDefinedBenefitLiability Liability Credit Retirement benefit liability 退職給付に係る負債 Liability: Retirement benefit liability (退職給付に係る負債) +StockSubscriptionDeposits Equity Credit Deposits for subscriptions of shares 株式申込証拠金 Equity: Deposits for subscriptions of shares (株式申込証拠金) +LegalCapitalSurplus Equity Credit Legal capital surplus 資本準備金 Equity: Legal capital surplus (資本準備金) +OtherCapitalSurplus Equity Credit Other capital surplus その他資本剰余金 Equity: Other capital surplus (その他資本剰余金) +DividendEqualizationReserve Equity Credit Reserve for dividend equalization 配当平均積立金 Equity: Reserve for dividend equalization (配当平均積立金) +RepairFundReserve Equity Credit Reserve for repairs 修繕積立金 Equity: Reserve for repairs (修繕積立金) +ConstructionFundReserve Equity Credit Reserve for new construction 新築積立金 Equity: Reserve for new construction (新築積立金) +GeneralReserve Equity Credit General reserve 別途積立金 Equity: General reserve (別途積立金) +ValuationDifferenceOnOtherSecurities Equity Credit Valuation difference on available-for-sale securities その他有価証券評価差額金 Equity: Valuation difference on available-for-sale securities (その他有価証券評価差額金) +NonControllingInterests Equity Credit Non-controlling interests 非支配株主持分 Equity: Non-controlling interests (非支配株主持分) +CapitalSurplus Equity Credit Capital surplus 資本剰余金 Equity: Capital surplus (資本剰余金) +EarnedSurplus Equity Credit Retained earnings 利益剰余金 Equity: Retained earnings (利益剰余金) +ServiceRevenue Revenue Credit Service revenue 役務収益 Revenue: Service revenue (役務収益) +OperatingRevenue Revenue Credit Operating revenue 営業収益 Revenue: Operating revenue (営業収益) +GainOnSalesOfSecurities Revenue Credit Gain on sale of securities 有価証券売却益 Revenue: Gain on sale of securities (有価証券売却益) +GainOnValuationOfSecurities Revenue Credit Gain on valuation of securities 有価証券評価益 Revenue: Gain on valuation of securities (有価証券評価益) +DividendsReceived Revenue Credit Dividend income 受取配当金 Revenue: Dividend income (受取配当金) +InterestOnSecurities Revenue Credit Interest on securities 有価証券利息 Revenue: Interest on securities (有価証券利息) +GainOnSalesOfInvestmentSecurities Revenue Credit Gain on sale of investment securities 投資有価証券売却益 Revenue: Gain on sale of investment securities (投資有価証券売却益) +InsuranceGain Revenue Credit Gain on insurance claims 保険差益 Revenue: Gain on insurance claims (保険差益) +GainOnBargainPurchase Revenue Credit Gain on bargain purchase 負ののれん発生益 Revenue: Gain on bargain purchase (負ののれん発生益) +ReversalOfAllowanceForRepairs Revenue Credit Reversal of provision for repairs 修繕引当金戻入 Revenue: Reversal of provision for repairs (修繕引当金戻入) +ReversalOfAllowanceForProductWarranties Revenue Credit Reversal of provision for warranties 商品保証引当金戻入 Revenue: Reversal of provision for warranties (商品保証引当金戻入) +GainOnDonationOfFixedAssets Revenue Credit Gain on receipt of donated non-current assets 固定資産受贈益 Revenue: Gain on receipt of donated non-current assets (固定資産受贈益) +GainOnNationalSubsidies Revenue Credit Gain on receipt of national subsidies 国庫補助金受贈益 Revenue: Gain on receipt of national subsidies (国庫補助金受贈益) +GainOnConstructionGrants Revenue Credit Gain on contribution received for construction 工事負担金受贈益 Revenue: Gain on contribution received for construction (工事負担金受贈益) +LandRentReceived Revenue Credit Rental income from land 受取地代 Revenue: Rental income from land (受取地代) +SalesRebates Revenue Debit Sales rebates 売上割戻 Revenue: Sales rebates (売上割戻) +CostOfServices Cost Debit Cost of services 役務原価 Cost: Cost of services (役務原価) +OperatingExpenses Cost Debit Operating expenses 営業費用 Cost: Operating expenses (営業費用) +InventoryShrinkageLoss Cost Debit Inventory shrinkage loss 棚卸減耗損 Cost: Inventory shrinkage loss (棚卸減耗損) +LossOnValuationOfMerchandise Cost Debit Valuation loss on goods 商品評価損 Cost: Valuation loss on goods (商品評価損) +Bonuses Cost Debit Bonuses 賞与 Cost: Bonuses (賞与) +RetirementBenefitExpenses Cost Debit Retirement benefit expenses 退職給付費用 Cost: Retirement benefit expenses (退職給付費用) +ProvisionForRepairs Cost Debit Provision for repairs 修繕引当金繰入 Cost: Provision for repairs (修繕引当金繰入) +ProvisionForBonuses Cost Debit Provision for bonuses 賞与引当金繰入 Cost: Provision for bonuses (賞与引当金繰入) +ProvisionForProductWarranties Cost Debit Provision for warranties 商品保証引当金繰入 Cost: Provision for warranties (商品保証引当金繰入) +ResearchAndDevelopmentExpenses Cost Debit Research and development expenses 研究開発費 Cost: Research and development expenses (研究開発費) +AmortizationOfGoodwill Cost Debit Amortization of goodwill のれん償却 Cost: Amortization of goodwill (のれん償却) +AmortizationOfSoftware Cost Debit Amortization of software ソフトウェア償却 Cost: Amortization of software (ソフトウェア償却) +AmortizationOfPatents Cost Debit Amortization of patent rights 特許権償却 Cost: Amortization of patent rights (特許権償却) +LeaseExpenses Cost Debit Lease expenses 支払リース料 Cost: Lease expenses (支払リース料) +IncorporationExpenses Cost Debit Organization expenses 創立費 Cost: Organization expenses (創立費) +StockIssuanceCosts Cost Debit Share issuance costs 株式交付費 Cost: Share issuance costs (株式交付費) +BusinessCommencementExpenses Cost Debit Business commencement expenses 開業費 Cost: Business commencement expenses (開業費) +DevelopmentExpenses Cost Debit Development expenses 開発費 Cost: Development expenses (開発費) +LossOnSalesOfElectronicallyRecordedReceivables Cost Debit Loss on sale of electronically recorded monetary claims 電子記録債権売却損 Cost: Loss on sale of electronically recorded monetary claims (電子記録債権売却損) +LossOnSalesOfReceivables Cost Debit Loss on sale of receivables 債権売却損 Cost: Loss on sale of receivables (債権売却損) +LossOnSalesOfSecurities Cost Debit Loss on sale of securities 有価証券売却損 Cost: Loss on sale of securities (有価証券売却損) +LossOnValuationOfSecurities Cost Debit Loss on valuation of securities 有価証券評価損 Cost: Loss on valuation of securities (有価証券評価損) +LossOnSalesOfInvestmentSecurities Cost Debit Loss on sale of investment securities 投資有価証券売却損 Cost: Loss on sale of investment securities (投資有価証券売却損) +LossOnFire Cost Debit Loss on fire 火災損失 Cost: Loss on fire (火災損失) +LossOnRetirementOfFixedAssets Cost Debit Loss on retirement of non-current assets 固定資産除却損 Cost: Loss on retirement of non-current assets (固定資産除却損) +LossOnReductionOfFixedAssets Cost Debit Loss on tax purpose reduction entry of non-current assets 固定資産圧縮損 Cost: Loss on tax purpose reduction entry of non-current assets (固定資産圧縮損) +AdditionalIncomeTaxesForPriorPeriods Cost Debit Additional income taxes for prior periods 追徴法人税等 Cost: Additional income taxes for prior periods (追徴法人税等) +RefundOfIncomeTaxes Cost Credit Refund of income taxes 還付法人税等 Cost: Refund of income taxes (還付法人税等) +PurchaseRebates Cost Credit Purchase rebates 仕入割戻 Cost: Purchase rebates (仕入割戻) +WelfareExpenses Cost Debit Welfare expenses 福利厚生費 Cost: Welfare expenses (福利厚生費) +MaintenanceExpenses Cost Debit Maintenance expenses 保守費 Cost: Maintenance expenses (保守費) +StatutoryWelfareExpenses Cost Debit Legal welfare expenses 法定福利費 Cost: Legal welfare expenses (法定福利費) +LandRentPaid Cost Debit Rent expenses on land 支払地代 Cost: Rent expenses on land (支払地代) +InsuranceExpense Cost Debit Insurance expenses 保険料 Cost: Insurance expenses (保険料) +RepairsExpense Cost Debit Repair expenses 修繕費 Cost: Repair expenses (修繕費) +StorageExpenses Cost Debit Storage costs 保管費 Cost: Storage costs (保管費) +MembershipFees Cost Debit Membership fees 諸会費 Cost: Membership fees (諸会費) +IncomeSummary Assets Debit Income summary 損益 Bookkeeping device: Income summary (損益). Assets/NoClose is a technical debit-side placeholder; it is not a balance-sheet asset and is not automatically closed. +SuspenseAccount Assets Debit Suspense account 未決算 Assets: Suspense account (未決算) +ForeignExchangeGains Revenue Credit Foreign exchange gains 為替差益 Revenue: Foreign exchange gains (為替差益) +ForeignExchangeLosses Cost Debit Foreign exchange losses 為替差損 Cost: Foreign exchange losses (為替差損) +ContraAccountForGuaranteeObligations Assets Debit Contra account for guarantee obligations 保証債務見返 Assets: Contra account for guarantee obligations (保証債務見返) +GuaranteeObligations Liability Credit Guarantee obligations 保証債務 Liability: Guarantee obligations (保証債務) +IncomeTaxesAdjustment Cost Debit Income taxes - deferred 法人税等調整額 Cost: Income taxes - deferred (法人税等調整額) +BranchCurrentAccount Assets Debit Branch current account 支店 Assets: Branch current account (支店) +HeadOfficeCurrentAccount Liability Credit Head office current account 本店 Liability: Head office current account (本店), the credit-balance reciprocal account in branch books. +NetIncomeAttributableToNCI Cost Debit Profit attributable to non-controlling interests 非支配株主に帰属する当期純利益 Cost: Profit attributable to non-controlling interests (非支配株主に帰属する当期純利益). NoClose: consolidation procedures transfer it separately to non-controlling interests. +NetLossAttributableToNCI Revenue Credit Loss attributable to non-controlling interests 非支配株主に帰属する当期純損失 Revenue: Loss attributable to non-controlling interests (非支配株主に帰属する当期純損失). NoClose: consolidation procedures transfer it separately to non-controlling interests. +TradingSecurities Assets Debit Trading securities 売買目的有価証券 Assets: Trading securities (売買目的有価証券) +HeldToMaturityBonds Assets Debit Held-to-maturity bonds 満期保有目的債券 Assets: Held-to-maturity bonds (満期保有目的債券) +SubsidiaryStocks Assets Debit Shares of subsidiaries 子会社株式 Assets: Shares of subsidiaries (子会社株式) +AffiliateStocks Assets Debit Shares of associates 関連会社株式 Assets: Shares of associates (関連会社株式) +AvailableForSaleSecurities Assets Debit Available-for-sale securities その他有価証券 Assets: Available-for-sale securities (その他有価証券) +ConsumptionTaxRefundReceivable Assets Debit Consumption tax refund receivable 未収還付消費税 Asset: Consumption tax refund receivable (未収還付消費税) +PropertyTaxPayable Liability Credit Property tax payable 未払固定資産税 Liability: Property tax payable (未払固定資産税) +DepositsReceivedFromOfficers Liability Credit Deposits received from officers 役員預り金 Liability: Deposits received from officers (役員預り金) +EntertainmentExpenses Cost Debit Entertainment expenses 交際費 Expense: Entertainment expenses (交際費) +MeetingExpenses Cost Debit Meeting expenses 会議費 Expense: Meeting expenses (会議費) +NewspaperBooksExpenses Cost Debit Newspapers and books 新聞図書費 Expense: Newspapers and books (新聞図書費) +RawMaterials Assets Debit Raw materials 原材料 Assets: Raw materials (原材料) +GoodsInTransit Assets Debit Goods in transit 未着品 Assets: Goods in transit (未着品) diff --git a/test/fixtures/post-vocab/ordinals.tsv b/test/fixtures/post-vocab/ordinals.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/post-vocab/ordinals.tsv @@ -0,0 +1,242 @@ +# post-vocab Enum ordinals (constructor, fromEnum); schema 1 +Cash 0 +Deposits 1 +CurrentDeposits 2 +Securities 3 +InvestmentSecurities 4 +InvestmentInAssociate 5 +LongTermNationalBonds 6 +ShortTermNationalBonds 7 +Products 8 +Machinery 9 +Building 10 +Vehicle 11 +StockInvestment 12 +EquipmentInvestment 13 +LongTermLoansReceivable 14 +AccountsReceivable 15 +ShortTermLoansReceivable 16 +ReserveDepositReceivable 17 +Gold 18 +GovernmentService 19 +CapitalStock 20 +RetainedEarnings 21 +LongTermLoansPayable 22 +ShortTermLoansPayable 23 +LoansPayable 24 +ReserveForDepreciation 25 +DepositPayable 26 +LongTermNationalBondsPayable 27 +ShortTermNationalBondsPayable 28 +ReserveDepositPayable 29 +CentralBankNotePayable 30 +Depreciation 31 +AmortizationExpense 32 +SalesCost 33 +BusinessTrip 34 +Commutation 35 +UtilitiesExpense 36 +RentExpense 37 +AdvertisingExpense 38 +DeliveryExpenses 39 +SuppliesExpenses 40 +MiscellaneousExpenses 41 +WageExpenditure 42 +InterestExpense 43 +TaxesExpense 44 +ConsumptionExpenditure 45 +SubsidyExpense 46 +CentralBankPaymentExpense 47 +Purchases 48 +NetIncome 49 +ValueAdded 50 +SubsidyIncome 51 +NationalBondInterestEarned 52 +DepositInterestEarned 53 +GrossProfit 54 +OrdinaryProfit 55 +InterestEarned 56 +ReceiptFee 57 +RentalIncome 58 +WageEarned 59 +TaxesRevenue 60 +CentralBankPaymentIncome 61 +Sales 62 +EquityInEarningsOfInvestee 63 +NetLoss 64 +PettyCash 65 +NotesReceivable 66 +ElectronicallyRecordedReceivable 67 +CreditCardReceivable 68 +NotesLoansReceivable 69 +MerchandiseInventory 70 +AdvancesPaid 71 +PrepaidExpenses 72 +AccruedRevenue 73 +OtherReceivables 74 +PaymentsOnBehalf 75 +SuspensePayments 76 +ConsumptionTaxPaid 77 +PrepaidCorporateIncomeTaxes 78 +Land 79 +Fixtures 80 +Patent 81 +Trademark 82 +Software 83 +CashOverShort 84 +AccountsPayable 85 +NotesPayable 86 +ElectronicallyRecordedObligations 87 +NotesLoansPayable 88 +BankOverdraft 89 +AdvancesReceived 90 +UnearnedRevenue 91 +AccruedExpenses 92 +OtherPayables 93 +DepositsReceived 94 +SuspenseReceipts 95 +ConsumptionTaxReceived 96 +AccruedConsumptionTax 97 +AccruedCorporateIncomeTaxes 98 +UnpaidDividends 99 +AllowanceForDoubtfulAccounts 100 +AccumulatedDepreciation 101 +LegalRetainedEarnings 102 +CumulativeTranslationAdjustment 103 +ProvisionForDoubtfulAccounts 104 +BadDebtLoss 105 +LossOnSalesOfFixedAssets 106 +LossOnSalesOfNotesReceivable 107 +PaymentFees 108 +MiscellaneousLoss 109 +CorporateIncomeTaxes 110 +CommunicationExpenses 111 +GainOnSalesOfFixedAssets 112 +RecoveryOfBadDebts 113 +MiscellaneousIncome 114 +ReversalOfAllowanceForDoubtfulAccounts 115 +TimeDeposits 116 +LoansReceivable 117 +GiftCertificatesReceived 118 +SecurityDepositsPaid 119 +SuppliesOnHand 120 +ContractAssets 121 +IncomeTaxesRefundReceivable 122 +WorkInProcess 123 +DeferredTaxAssets 124 +LeasedAssets 125 +ToolsAndInstruments 126 +ConstructionInProgress 127 +Goodwill 128 +SoftwareInProgress 129 +LongTermPrepaidExpenses 130 +DishonoredNotesReceivable 131 +PrepaidPensionCost 132 +NetDefinedBenefitAsset 133 +DepositsInSpecialAccounts 134 +Structures 135 +LeaseholdRights 136 +NonOperatingNotesReceivable 137 +NonOperatingElectronicallyRecordedReceivable 138 +RefundLiabilities 139 +NonOperatingNotesPayable 140 +NonOperatingElectronicallyRecordedObligations 141 +BonusesPayable 142 +AllowanceForRepairs 143 +AllowanceForProductWarranties 144 +AllowanceForBonuses 145 +DeferredTaxLiabilities 146 +LeaseObligations 147 +GuaranteeDepositsReceived 148 +AllowanceForRetirementBenefits 149 +LongTermOtherPayables 150 +NetDefinedBenefitLiability 151 +StockSubscriptionDeposits 152 +LegalCapitalSurplus 153 +OtherCapitalSurplus 154 +DividendEqualizationReserve 155 +RepairFundReserve 156 +ConstructionFundReserve 157 +GeneralReserve 158 +ValuationDifferenceOnOtherSecurities 159 +NonControllingInterests 160 +CapitalSurplus 161 +EarnedSurplus 162 +ServiceRevenue 163 +OperatingRevenue 164 +GainOnSalesOfSecurities 165 +GainOnValuationOfSecurities 166 +DividendsReceived 167 +InterestOnSecurities 168 +GainOnSalesOfInvestmentSecurities 169 +InsuranceGain 170 +GainOnBargainPurchase 171 +ReversalOfAllowanceForRepairs 172 +ReversalOfAllowanceForProductWarranties 173 +GainOnDonationOfFixedAssets 174 +GainOnNationalSubsidies 175 +GainOnConstructionGrants 176 +LandRentReceived 177 +SalesRebates 178 +CostOfServices 179 +OperatingExpenses 180 +InventoryShrinkageLoss 181 +LossOnValuationOfMerchandise 182 +Bonuses 183 +RetirementBenefitExpenses 184 +ProvisionForRepairs 185 +ProvisionForBonuses 186 +ProvisionForProductWarranties 187 +ResearchAndDevelopmentExpenses 188 +AmortizationOfGoodwill 189 +AmortizationOfSoftware 190 +AmortizationOfPatents 191 +LeaseExpenses 192 +IncorporationExpenses 193 +StockIssuanceCosts 194 +BusinessCommencementExpenses 195 +DevelopmentExpenses 196 +LossOnSalesOfElectronicallyRecordedReceivables 197 +LossOnSalesOfReceivables 198 +LossOnSalesOfSecurities 199 +LossOnValuationOfSecurities 200 +LossOnSalesOfInvestmentSecurities 201 +LossOnFire 202 +LossOnRetirementOfFixedAssets 203 +LossOnReductionOfFixedAssets 204 +AdditionalIncomeTaxesForPriorPeriods 205 +RefundOfIncomeTaxes 206 +PurchaseRebates 207 +WelfareExpenses 208 +MaintenanceExpenses 209 +StatutoryWelfareExpenses 210 +LandRentPaid 211 +InsuranceExpense 212 +RepairsExpense 213 +StorageExpenses 214 +MembershipFees 215 +IncomeSummary 216 +SuspenseAccount 217 +ForeignExchangeGains 218 +ForeignExchangeLosses 219 +ContraAccountForGuaranteeObligations 220 +GuaranteeObligations 221 +IncomeTaxesAdjustment 222 +BranchCurrentAccount 223 +HeadOfficeCurrentAccount 224 +NetIncomeAttributableToNCI 225 +NetLossAttributableToNCI 226 +TradingSecurities 227 +HeldToMaturityBonds 228 +SubsidiaryStocks 229 +AffiliateStocks 230 +AvailableForSaleSecurities 231 +ConsumptionTaxRefundReceivable 232 +PropertyTaxPayable 233 +DepositsReceivedFromOfficers 234 +EntertainmentExpenses 235 +MeetingExpenses 236 +NewspaperBooksExpenses 237 +RawMaterials 238 +GoodsInTransit 239 +AccountTitle 240 diff --git a/test/fixtures/post-vocab/semantics.tsv b/test/fixtures/post-vocab/semantics.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/post-vocab/semantics.tsv @@ -0,0 +1,241 @@ +# post-vocab semantics (title, whatDiv, isContra, whichSide Not, whichSide Hat, whatPIMO, fixedCurrent, finalStockProbe); schema 1 +Cash Assets False Debit Credit PS Current Nothing +Deposits Assets False Debit Credit PS Current Nothing +CurrentDeposits Assets False Debit Credit PS Current Nothing +Securities Assets False Debit Credit PS Current Nothing +InvestmentSecurities Assets False Debit Credit PS Fixed Nothing +InvestmentInAssociate Assets False Debit Credit PS Fixed Nothing +LongTermNationalBonds Assets False Debit Credit PS Fixed Nothing +ShortTermNationalBonds Assets False Debit Credit PS Current Nothing +Products Assets False Debit Credit PS Current Nothing +Machinery Assets False Debit Credit PS Fixed Nothing +Building Assets False Debit Credit PS Fixed Nothing +Vehicle Assets False Debit Credit PS Fixed Nothing +StockInvestment Assets False Debit Credit PS Other Nothing +EquipmentInvestment Assets False Debit Credit PS Fixed Nothing +LongTermLoansReceivable Assets False Debit Credit PS Fixed Nothing +AccountsReceivable Assets False Debit Credit PS Current Nothing +ShortTermLoansReceivable Assets False Debit Credit PS Current Nothing +ReserveDepositReceivable Assets False Debit Credit PS Current Nothing +Gold Assets False Debit Credit PS Fixed Nothing +GovernmentService Assets False Debit Credit PS Current Nothing +CapitalStock Equity False Credit Debit MS Other Nothing +RetainedEarnings Equity False Credit Debit MS Other SELF +LongTermLoansPayable Liability False Credit Debit MS Fixed Nothing +ShortTermLoansPayable Liability False Credit Debit MS Current Nothing +LoansPayable Liability False Credit Debit MS Current Nothing +ReserveForDepreciation Liability False Credit Debit MS Current Nothing +DepositPayable Liability False Credit Debit MS Current Nothing +LongTermNationalBondsPayable Liability False Credit Debit MS Fixed Nothing +ShortTermNationalBondsPayable Liability False Credit Debit MS Current Nothing +ReserveDepositPayable Liability False Credit Debit MS Current Nothing +CentralBankNotePayable Liability False Credit Debit MS Current Nothing +Depreciation Cost False Debit Credit OUT Other Flip +AmortizationExpense Cost False Debit Credit OUT Other Flip +SalesCost Cost False Debit Credit OUT Other Flip +BusinessTrip Cost False Debit Credit OUT Other Flip +Commutation Cost False Debit Credit OUT Other Flip +UtilitiesExpense Cost False Debit Credit OUT Other Flip +RentExpense Cost False Debit Credit OUT Other Flip +AdvertisingExpense Cost False Debit Credit OUT Other Flip +DeliveryExpenses Cost False Debit Credit OUT Other Flip +SuppliesExpenses Cost False Debit Credit OUT Other Flip +MiscellaneousExpenses Cost False Debit Credit OUT Other Flip +WageExpenditure Cost False Debit Credit OUT Other Flip +InterestExpense Cost False Debit Credit OUT Other Flip +TaxesExpense Cost False Debit Credit OUT Other Flip +ConsumptionExpenditure Cost False Debit Credit OUT Other Flip +SubsidyExpense Cost False Debit Credit OUT Other Flip +CentralBankPaymentExpense Cost False Debit Credit OUT Other Flip +Purchases Cost False Debit Credit OUT Other Flip +NetIncome Cost False Debit Credit OUT Other Nothing +ValueAdded Revenue False Credit Debit IN Other Keep +SubsidyIncome Revenue False Credit Debit IN Other Keep +NationalBondInterestEarned Revenue False Credit Debit IN Other Keep +DepositInterestEarned Revenue False Credit Debit IN Other Keep +GrossProfit Revenue False Credit Debit IN Other Keep +OrdinaryProfit Revenue False Credit Debit IN Other Keep +InterestEarned Revenue False Credit Debit IN Other Keep +ReceiptFee Revenue False Credit Debit IN Other Keep +RentalIncome Revenue False Credit Debit IN Other Keep +WageEarned Revenue False Credit Debit IN Other Keep +TaxesRevenue Revenue False Credit Debit IN Other Keep +CentralBankPaymentIncome Revenue False Credit Debit IN Other Keep +Sales Revenue False Credit Debit IN Other Keep +EquityInEarningsOfInvestee Revenue False Credit Debit IN Other Keep +NetLoss Revenue False Credit Debit IN Other Nothing +PettyCash Assets False Debit Credit PS Current Nothing +NotesReceivable Assets False Debit Credit PS Current Nothing +ElectronicallyRecordedReceivable Assets False Debit Credit PS Current Nothing +CreditCardReceivable Assets False Debit Credit PS Current Nothing +NotesLoansReceivable Assets False Debit Credit PS Current Nothing +MerchandiseInventory Assets False Debit Credit PS Current Nothing +AdvancesPaid Assets False Debit Credit PS Current Nothing +PrepaidExpenses Assets False Debit Credit PS Current Nothing +AccruedRevenue Assets False Debit Credit PS Current Nothing +OtherReceivables Assets False Debit Credit PS Current Nothing +PaymentsOnBehalf Assets False Debit Credit PS Current Nothing +SuspensePayments Assets False Debit Credit PS Current Nothing +ConsumptionTaxPaid Assets False Debit Credit PS Current Nothing +PrepaidCorporateIncomeTaxes Assets False Debit Credit PS Current Nothing +Land Assets False Debit Credit PS Fixed Nothing +Fixtures Assets False Debit Credit PS Fixed Nothing +Patent Assets False Debit Credit PS Fixed Nothing +Trademark Assets False Debit Credit PS Fixed Nothing +Software Assets False Debit Credit PS Fixed Nothing +CashOverShort Assets False Debit Credit PS Other Nothing +AccountsPayable Liability False Credit Debit MS Current Nothing +NotesPayable Liability False Credit Debit MS Current Nothing +ElectronicallyRecordedObligations Liability False Credit Debit MS Current Nothing +NotesLoansPayable Liability False Credit Debit MS Current Nothing +BankOverdraft Liability False Credit Debit MS Current Nothing +AdvancesReceived Liability False Credit Debit MS Current Nothing +UnearnedRevenue Liability False Credit Debit MS Current Nothing +AccruedExpenses Liability False Credit Debit MS Current Nothing +OtherPayables Liability False Credit Debit MS Current Nothing +DepositsReceived Liability False Credit Debit MS Current Nothing +SuspenseReceipts Liability False Credit Debit MS Current Nothing +ConsumptionTaxReceived Liability False Credit Debit MS Current Nothing +AccruedConsumptionTax Liability False Credit Debit MS Current Nothing +AccruedCorporateIncomeTaxes Liability False Credit Debit MS Current Nothing +UnpaidDividends Liability False Credit Debit MS Current Nothing +AllowanceForDoubtfulAccounts Assets True Credit Debit MS Current Nothing +AccumulatedDepreciation Assets True Credit Debit MS Fixed Nothing +LegalRetainedEarnings Equity False Credit Debit MS Other Nothing +CumulativeTranslationAdjustment Equity False Credit Debit MS Other Nothing +ProvisionForDoubtfulAccounts Cost False Debit Credit OUT Other Flip +BadDebtLoss Cost False Debit Credit OUT Other Flip +LossOnSalesOfFixedAssets Cost False Debit Credit OUT Other Flip +LossOnSalesOfNotesReceivable Cost False Debit Credit OUT Other Flip +PaymentFees Cost False Debit Credit OUT Other Flip +MiscellaneousLoss Cost False Debit Credit OUT Other Flip +CorporateIncomeTaxes Cost False Debit Credit OUT Other Flip +CommunicationExpenses Cost False Debit Credit OUT Other Flip +GainOnSalesOfFixedAssets Revenue False Credit Debit IN Other Keep +RecoveryOfBadDebts Revenue False Credit Debit IN Other Keep +MiscellaneousIncome Revenue False Credit Debit IN Other Keep +ReversalOfAllowanceForDoubtfulAccounts Revenue False Credit Debit IN Other Keep +TimeDeposits Assets False Debit Credit PS Current Nothing +LoansReceivable Assets False Debit Credit PS Current Nothing +GiftCertificatesReceived Assets False Debit Credit PS Current Nothing +SecurityDepositsPaid Assets False Debit Credit PS Fixed Nothing +SuppliesOnHand Assets False Debit Credit PS Current Nothing +ContractAssets Assets False Debit Credit PS Current Nothing +IncomeTaxesRefundReceivable Assets False Debit Credit PS Current Nothing +WorkInProcess Assets False Debit Credit PS Current Nothing +DeferredTaxAssets Assets False Debit Credit PS Fixed Nothing +LeasedAssets Assets False Debit Credit PS Fixed Nothing +ToolsAndInstruments Assets False Debit Credit PS Fixed Nothing +ConstructionInProgress Assets False Debit Credit PS Fixed Nothing +Goodwill Assets False Debit Credit PS Fixed Nothing +SoftwareInProgress Assets False Debit Credit PS Fixed Nothing +LongTermPrepaidExpenses Assets False Debit Credit PS Fixed Nothing +DishonoredNotesReceivable Assets False Debit Credit PS Current Nothing +PrepaidPensionCost Assets False Debit Credit PS Fixed Nothing +NetDefinedBenefitAsset Assets False Debit Credit PS Fixed Nothing +DepositsInSpecialAccounts Assets False Debit Credit PS Current Nothing +Structures Assets False Debit Credit PS Fixed Nothing +LeaseholdRights Assets False Debit Credit PS Fixed Nothing +NonOperatingNotesReceivable Assets False Debit Credit PS Current Nothing +NonOperatingElectronicallyRecordedReceivable Assets False Debit Credit PS Current Nothing +RefundLiabilities Liability False Credit Debit MS Current Nothing +NonOperatingNotesPayable Liability False Credit Debit MS Current Nothing +NonOperatingElectronicallyRecordedObligations Liability False Credit Debit MS Current Nothing +BonusesPayable Liability False Credit Debit MS Current Nothing +AllowanceForRepairs Liability False Credit Debit MS Current Nothing +AllowanceForProductWarranties Liability False Credit Debit MS Current Nothing +AllowanceForBonuses Liability False Credit Debit MS Current Nothing +DeferredTaxLiabilities Liability False Credit Debit MS Fixed Nothing +LeaseObligations Liability False Credit Debit MS Fixed Nothing +GuaranteeDepositsReceived Liability False Credit Debit MS Fixed Nothing +AllowanceForRetirementBenefits Liability False Credit Debit MS Fixed Nothing +LongTermOtherPayables Liability False Credit Debit MS Fixed Nothing +NetDefinedBenefitLiability Liability False Credit Debit MS Fixed Nothing +StockSubscriptionDeposits Equity False Credit Debit MS Other Nothing +LegalCapitalSurplus Equity False Credit Debit MS Other Nothing +OtherCapitalSurplus Equity False Credit Debit MS Other Nothing +DividendEqualizationReserve Equity False Credit Debit MS Other Nothing +RepairFundReserve Equity False Credit Debit MS Other Nothing +ConstructionFundReserve Equity False Credit Debit MS Other Nothing +GeneralReserve Equity False Credit Debit MS Other Nothing +ValuationDifferenceOnOtherSecurities Equity False Credit Debit MS Other Nothing +NonControllingInterests Equity False Credit Debit MS Other Nothing +CapitalSurplus Equity False Credit Debit MS Other Nothing +EarnedSurplus Equity False Credit Debit MS Other Nothing +ServiceRevenue Revenue False Credit Debit IN Other Keep +OperatingRevenue Revenue False Credit Debit IN Other Keep +GainOnSalesOfSecurities Revenue False Credit Debit IN Other Keep +GainOnValuationOfSecurities Revenue False Credit Debit IN Other Keep +DividendsReceived Revenue False Credit Debit IN Other Keep +InterestOnSecurities Revenue False Credit Debit IN Other Keep +GainOnSalesOfInvestmentSecurities Revenue False Credit Debit IN Other Keep +InsuranceGain Revenue False Credit Debit IN Other Keep +GainOnBargainPurchase Revenue False Credit Debit IN Other Keep +ReversalOfAllowanceForRepairs Revenue False Credit Debit IN Other Keep +ReversalOfAllowanceForProductWarranties Revenue False Credit Debit IN Other Keep +GainOnDonationOfFixedAssets Revenue False Credit Debit IN Other Keep +GainOnNationalSubsidies Revenue False Credit Debit IN Other Keep +GainOnConstructionGrants Revenue False Credit Debit IN Other Keep +LandRentReceived Revenue False Credit Debit IN Other Keep +SalesRebates Revenue True Debit Credit OUT Other Flip +CostOfServices Cost False Debit Credit OUT Other Flip +OperatingExpenses Cost False Debit Credit OUT Other Flip +InventoryShrinkageLoss Cost False Debit Credit OUT Other Flip +LossOnValuationOfMerchandise Cost False Debit Credit OUT Other Flip +Bonuses Cost False Debit Credit OUT Other Flip +RetirementBenefitExpenses Cost False Debit Credit OUT Other Flip +ProvisionForRepairs Cost False Debit Credit OUT Other Flip +ProvisionForBonuses Cost False Debit Credit OUT Other Flip +ProvisionForProductWarranties Cost False Debit Credit OUT Other Flip +ResearchAndDevelopmentExpenses Cost False Debit Credit OUT Other Flip +AmortizationOfGoodwill Cost False Debit Credit OUT Other Flip +AmortizationOfSoftware Cost False Debit Credit OUT Other Flip +AmortizationOfPatents Cost False Debit Credit OUT Other Flip +LeaseExpenses Cost False Debit Credit OUT Other Flip +IncorporationExpenses Cost False Debit Credit OUT Other Flip +StockIssuanceCosts Cost False Debit Credit OUT Other Flip +BusinessCommencementExpenses Cost False Debit Credit OUT Other Flip +DevelopmentExpenses Cost False Debit Credit OUT Other Flip +LossOnSalesOfElectronicallyRecordedReceivables Cost False Debit Credit OUT Other Flip +LossOnSalesOfReceivables Cost False Debit Credit OUT Other Flip +LossOnSalesOfSecurities Cost False Debit Credit OUT Other Flip +LossOnValuationOfSecurities Cost False Debit Credit OUT Other Flip +LossOnSalesOfInvestmentSecurities Cost False Debit Credit OUT Other Flip +LossOnFire Cost False Debit Credit OUT Other Flip +LossOnRetirementOfFixedAssets Cost False Debit Credit OUT Other Flip +LossOnReductionOfFixedAssets Cost False Debit Credit OUT Other Flip +AdditionalIncomeTaxesForPriorPeriods Cost False Debit Credit OUT Other Flip +RefundOfIncomeTaxes Cost True Credit Debit IN Other Keep +PurchaseRebates Cost True Credit Debit IN Other Keep +WelfareExpenses Cost False Debit Credit OUT Other Flip +MaintenanceExpenses Cost False Debit Credit OUT Other Flip +StatutoryWelfareExpenses Cost False Debit Credit OUT Other Flip +LandRentPaid Cost False Debit Credit OUT Other Flip +InsuranceExpense Cost False Debit Credit OUT Other Flip +RepairsExpense Cost False Debit Credit OUT Other Flip +StorageExpenses Cost False Debit Credit OUT Other Flip +MembershipFees Cost False Debit Credit OUT Other Flip +IncomeSummary Assets False Debit Credit PS Other Nothing +SuspenseAccount Assets False Debit Credit PS Current Nothing +ForeignExchangeGains Revenue False Credit Debit IN Other Keep +ForeignExchangeLosses Cost False Debit Credit OUT Other Flip +ContraAccountForGuaranteeObligations Assets False Debit Credit PS Other Nothing +GuaranteeObligations Liability False Credit Debit MS Other Nothing +IncomeTaxesAdjustment Cost False Debit Credit OUT Other Flip +BranchCurrentAccount Assets False Debit Credit PS Other Nothing +HeadOfficeCurrentAccount Liability False Credit Debit MS Other Nothing +NetIncomeAttributableToNCI Cost False Debit Credit OUT Other Nothing +NetLossAttributableToNCI Revenue False Credit Debit IN Other Nothing +TradingSecurities Assets False Debit Credit PS Current Nothing +HeldToMaturityBonds Assets False Debit Credit PS Fixed Nothing +SubsidiaryStocks Assets False Debit Credit PS Fixed Nothing +AffiliateStocks Assets False Debit Credit PS Fixed Nothing +AvailableForSaleSecurities Assets False Debit Credit PS Fixed Nothing +ConsumptionTaxRefundReceivable Assets False Debit Credit PS Current Nothing +PropertyTaxPayable Liability False Credit Debit MS Current Nothing +DepositsReceivedFromOfficers Liability False Credit Debit MS Current Nothing +EntertainmentExpenses Cost False Debit Credit OUT Other Flip +MeetingExpenses Cost False Debit Credit OUT Other Flip +NewspaperBooksExpenses Cost False Debit Credit OUT Other Flip +RawMaterials Assets False Debit Credit PS Current Nothing +GoodsInTransit Assets False Debit Credit PS Current Nothing diff --git a/test/fixtures/post-vocab/suggest.tsv b/test/fixtures/post-vocab/suggest.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/post-vocab/suggest.tsv @@ -0,0 +1,1839 @@ +# post-vocab suggestAccounts (query, total matches, top-10 titles); schema 1 +"Communication"); 1 CommunicationExpenses +'AccountsPayable' 1 ReserveDepositPayable +'AccumulatedDepreciation' 1 ReserveForDepreciation +'AllowanceForDoubtfulAccounts' 1 ReversalOfAllowanceForDoubtfulAccounts +'CommunicationExpenses' 1 Commutation +'Commutation' 1 CommunicationExpenses +'DepositsReceived') 1 DepositPayable +'Depreciation' 1 AmortizationExpense +'MerchandiseInventory' 1 Products +'PaymentFees') 1 ReceiptFee +'Products' 1 MerchandiseInventory +'ReceiptFee' 1 PaymentFees +'ReserveForDepreciation' 1 AccumulatedDepreciation +(3 1 MerchandiseInventory +(also 1 CommunicationExpenses +(appropriated) 1 LegalRetainedEarnings +(contra): 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +(isContra). 1 AccumulatedDepreciation +(isContra); 1 AllowanceForDoubtfulAccounts +(net) 1 AllowanceForDoubtfulAccounts +(the 1 ReversalOfAllowanceForDoubtfulAccounts +(unpaid) 2 AccruedConsumptionTax,AccruedCorporateIncomeTaxes +(その他有価証券) 1 AvailableForSaleSecurities +(その他有価証券評価差額金) 1 ValuationDifferenceOnOtherSecurities +(その他資本剰余金) 1 OtherCapitalSurplus +(のれん) 1 Goodwill +(のれん償却) 1 AmortizationOfGoodwill +(クレジット売掛金) 1 CreditCardReceivable +(ソフトウェア) 1 Software +(ソフトウェア仮勘定) 1 SoftwareInProgress +(ソフトウェア償却) 1 AmortizationOfSoftware +(リース債務) 1 LeaseObligations +(リース資産) 1 LeasedAssets +(不渡手形) 1 DishonoredNotesReceivable +(交際費) 1 EntertainmentExpenses +(仕入) 1 Purchases +(仕入\/売上\/繰越商品) 1 Products +(仕入割戻) 1 PurchaseRebates +(仕掛品) 1 WorkInProcess +(付加価値。SNA\/マクロ系) 1 ValueAdded +(仮受消費税) 1 ConsumptionTaxReceived +(仮受金) 1 SuspenseReceipts +(仮払法人税等) 1 PrepaidCorporateIncomeTaxes +(仮払消費税) 1 ConsumptionTaxPaid +(仮払金) 1 SuspensePayments +(会議費) 1 MeetingExpenses +(保守費) 1 MaintenanceExpenses +(保管費) 1 StorageExpenses +(保証債務) 1 GuaranteeObligations +(保証債務見返) 1 ContraAccountForGuaranteeObligations +(保険差益) 1 InsuranceGain +(保険料) 1 InsuranceExpense +(修繕引当金) 1 AllowanceForRepairs +(修繕引当金戻入) 1 ReversalOfAllowanceForRepairs +(修繕引当金繰入) 1 ProvisionForRepairs +(修繕積立金) 1 RepairFundReserve +(修繕費) 1 RepairsExpense +(借入金) 1 LoansPayable +(借地権) 1 LeaseholdRights +(備品) 1 Fixtures +(債権売却損) 1 LossOnSalesOfReceivables +(償却債権取立益) 1 RecoveryOfBadDebts +(分記法) 1 MerchandiseInventory +(別段預金) 1 DepositsInSpecialAccounts +(別途積立金) 1 GeneralReserve +(利益剰余金) 1 EarnedSurplus +(利益準備金) 1 LegalRetainedEarnings +(前受収益), 1 UnearnedRevenue +(前受金) 1 AdvancesReceived +(前払年金費用) 1 PrepaidPensionCost +(前払費用), 1 PrepaidExpenses +(前払金) 1 AdvancesPaid +(創立費) 1 IncorporationExpenses +(原材料) 1 RawMaterials +(受入預金 1 DepositPayable +(受取利息) 1 InterestEarned +(受取商品券) 1 GiftCertificatesReceived +(受取地代) 1 LandRentReceived +(受取家賃) 1 RentalIncome +(受取手形) 1 NotesReceivable +(受取手数料。支払側は 1 ReceiptFee +(受取配当金) 1 DividendsReceived +(商品)。分記法用。3 1 Products +(商品保証引当金) 1 AllowanceForProductWarranties +(商品保証引当金戻入) 1 ReversalOfAllowanceForProductWarranties +(商品保証引当金繰入) 1 ProvisionForProductWarranties +(商品評価損) 1 LossOnValuationOfMerchandise +(商標権) 1 Trademark +(営業収益) 1 OperatingRevenue +(営業外受取手形) 1 NonOperatingNotesReceivable +(営業外支払手形) 1 NonOperatingNotesPayable +(営業外電子記録債務) 1 NonOperatingElectronicallyRecordedObligations +(営業外電子記録債権) 1 NonOperatingElectronicallyRecordedReceivable +(営業費用) 1 OperatingExpenses +(固定資産受贈益) 1 GainOnDonationOfFixedAssets +(固定資産圧縮損) 1 LossOnReductionOfFixedAssets +(固定資産売却損) 1 LossOnSalesOfFixedAssets +(固定資産売却益) 1 GainOnSalesOfFixedAssets +(固定資産除却損) 1 LossOnRetirementOfFixedAssets +(国債利息収入) 1 NationalBondInterestEarned +(国庫納付金収入。SNA\/マクロ系) 1 CentralBankPaymentIncome +(国庫納付金支出。SNA\/マクロ系) 1 CentralBankPaymentExpense +(国庫補助金受贈益) 1 GainOnNationalSubsidies +(土地) 1 Land +(売上) 1 Sales +(売上割戻) 1 SalesRebates +(売上原価) 1 SalesCost +(売上総利益 1 GrossProfit +(売掛金) 1 AccountsReceivable +(売買目的有価証券) 1 TradingSecurities +(契約資産) 1 ContractAssets +(子会社株式) 1 SubsidiaryStocks +(定期預金) 1 TimeDeposits +(小口現金) 1 PettyCash +(工事負担金受贈益) 1 GainOnConstructionGrants +(工具器具) 1 ToolsAndInstruments +(差入保証金) 1 SecurityDepositsPaid +(広告宣伝費) 1 AdvertisingExpense +(建物) 1 Building +(建設仮勘定) 1 ConstructionInProgress +(当座借越) 1 BankOverdraft +(当座預金) 1 CurrentDeposits +(当期純利益 1 NetIncome +(当期純損失 1 NetLoss +(役務原価) 1 CostOfServices +(役務収益) 1 ServiceRevenue +(役員預り金) 1 DepositsReceivedFromOfficers +(手形借入金) 1 NotesLoansPayable +(手形売却損) 1 LossOnSalesOfNotesReceivable +(手形貸付金) 1 NotesLoansReceivable +(投資有価証券) 1 InvestmentSecurities +(投資有価証券売却損) 1 LossOnSalesOfInvestmentSecurities +(投資有価証券売却益) 1 GainOnSalesOfInvestmentSecurities +(持分法による投資利益). 1 EquityInEarningsOfInvestee +(持分法適用投資勘定). 1 InvestmentInAssociate +(損益). 1 IncomeSummary +(支店) 1 BranchCurrentAccount +(支払リース料) 1 LeaseExpenses +(支払利息) 1 InterestExpense +(支払地代) 1 LandRentPaid +(支払家賃) 1 RentExpense +(支払手形) 1 NotesPayable +(支払手数料), 1 PaymentFees +(政府サービス。SNA\/マクロ系) 1 GovernmentService +(新築積立金) 1 ConstructionFundReserve +(新聞図書費) 1 NewspaperBooksExpenses +(旅費交通費) 1 BusinessTrip +(旧 1 ReserveDepositPayable +(普通預金) 1 Deposits +(有価証券) 1 Securities +(有価証券利息) 1 InterestOnSecurities +(有価証券売却損) 1 LossOnSalesOfSecurities +(有価証券売却益) 1 GainOnSalesOfSecurities +(有価証券評価損) 1 LossOnValuationOfSecurities +(有価証券評価益) 1 GainOnValuationOfSecurities +(未収入金) 1 OtherReceivables +(未収収益), 1 AccruedRevenue +(未収還付法人税等) 1 IncomeTaxesRefundReceivable +(未収還付消費税) 1 ConsumptionTaxRefundReceivable +(未払固定資産税) 1 PropertyTaxPayable +(未払法人税等) 1 AccruedCorporateIncomeTaxes +(未払消費税) 1 AccruedConsumptionTax +(未払費用), 1 AccruedExpenses +(未払賞与) 1 BonusesPayable +(未払配当金) 1 UnpaidDividends +(未払金) 1 OtherPayables +(未決算) 1 SuspenseAccount +(未着品) 1 GoodsInTransit +(本店), 1 HeadOfficeCurrentAccount +(株式交付費) 1 StockIssuanceCosts +(株式投資) 1 StockInvestment +(株式申込証拠金) 1 StockSubscriptionDeposits +(棚卸減耗損) 1 InventoryShrinkageLoss +(構築物) 1 Structures +(機械装置) 1 Machinery +(水道光熱費) 1 UtilitiesExpense +(法人税等) 1 CorporateIncomeTaxes +(法人税等調整額) 1 IncomeTaxesAdjustment +(法定福利費) 1 StatutoryWelfareExpenses +(消耗品費) 1 SuppliesExpenses +(消費支出。SNA\/マクロ系) 1 ConsumptionExpenditure +(減価償却引当金 1 ReserveForDepreciation +(減価償却累計額) 2 ReserveForDepreciation,AccumulatedDepreciation +(減価償却累計額), 1 AccumulatedDepreciation +(減価償却費) 2 Depreciation,AmortizationExpense +(満期保有目的債券) 1 HeldToMaturityBonds +(準備預金, 2 ReserveDepositReceivable,ReserveDepositPayable +(火災損失) 1 LossOnFire +(為替差損) 1 ForeignExchangeLosses +(為替差益) 1 ForeignExchangeGains +(為替換算調整勘定; 1 CumulativeTranslationAdjustment +(無形固定資産償却費 1 AmortizationExpense +(特許権) 1 Patent +(特許権償却) 1 AmortizationOfPatents +(現金) 1 Cash +(現金過不足), 1 CashOverShort +(発行銀行券。SNA\/マクロ系) 1 CentralBankNotePayable +(発送費) 1 DeliveryExpenses +(短期借入金) 1 ShortTermLoansPayable +(短期国債) 1 ShortTermNationalBonds +(短期国債, 1 ShortTermNationalBondsPayable +(短期貸付金) 1 ShortTermLoansReceivable +(研究開発費) 1 ResearchAndDevelopmentExpenses +(福利厚生費) 1 WelfareExpenses +(租税公課) 1 TaxesExpense +(租税収入。SNA\/マクロ系) 1 TaxesRevenue +(立替金) 1 PaymentsOnBehalf +(経常利益 1 OrdinaryProfit +(経過勘定) 4 PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses +(給料) 1 WageExpenditure +(繰延税金負債) 1 DeferredTaxLiabilities +(繰延税金資産) 1 DeferredTaxAssets +(繰越利益剰余金) 1 RetainedEarnings +(繰越商品). 1 MerchandiseInventory +(補助金収入。SNA\/マクロ系) 1 SubsidyIncome +(補助金支出。SNA\/マクロ系) 1 SubsidyExpense +(設備投資) 1 EquipmentInvestment +(評価勘定) 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +(諸会費) 1 MembershipFees +(負ののれん発生益) 1 GainOnBargainPurchase +(貯蔵品) 1 SuppliesOnHand +(買掛金) 1 AccountsPayable +(貸付金) 1 LoansReceivable +(貸倒引当金), 1 AllowanceForDoubtfulAccounts +(貸倒引当金戻入). 1 ReversalOfAllowanceForDoubtfulAccounts +(貸倒引当金繰入) 1 ProvisionForDoubtfulAccounts +(貸倒損失) 1 BadDebtLoss +(賃金収入。SNA\/マクロ系) 1 WageEarned +(資本剰余金) 1 CapitalSurplus +(資本準備金) 1 LegalCapitalSurplus +(資本金) 1 CapitalStock +(賞与) 1 Bonuses +(賞与引当金) 1 AllowanceForBonuses +(賞与引当金繰入) 1 ProvisionForBonuses +(車両運搬具) 1 Vehicle +(返金負債) 1 RefundLiabilities +(追徴法人税等) 1 AdditionalIncomeTaxesForPriorPeriods +(退職給付に係る負債) 1 NetDefinedBenefitLiability +(退職給付に係る資産) 1 NetDefinedBenefitAsset +(退職給付引当金) 1 AllowanceForRetirementBenefits +(退職給付費用) 1 RetirementBenefitExpenses +(通信費 2 Commutation,CommunicationExpenses +(通信費). 1 CommunicationExpenses +(還付法人税等) 1 RefundOfIncomeTaxes +(配当平均積立金) 1 DividendEqualizationReserve +(金) 1 Gold +(長期借入金) 1 LongTermLoansPayable +(長期前払費用) 1 LongTermPrepaidExpenses +(長期国債) 1 LongTermNationalBonds +(長期国債, 1 LongTermNationalBondsPayable +(長期未払金) 1 LongTermOtherPayables +(長期貸付金) 1 LongTermLoansReceivable +(開業費) 1 BusinessCommencementExpenses +(開発費) 1 DevelopmentExpenses +(間接法), 1 AccumulatedDepreciation +(関係会社株式). 1 InvestmentInAssociate +(関連会社株式) 1 AffiliateStocks +(雑損) 1 MiscellaneousLoss +(雑益) 1 MiscellaneousIncome +(雑費) 1 MiscellaneousExpenses +(電子記録債務) 1 ElectronicallyRecordedObligations +(電子記録債権) 1 ElectronicallyRecordedReceivable +(電子記録債権売却損) 1 LossOnSalesOfElectronicallyRecordedReceivables +(非支配株主に帰属する当期純利益). 1 NetIncomeAttributableToNCI +(非支配株主に帰属する当期純損失). 1 NetLossAttributableToNCI +(非支配株主持分) 1 NonControllingInterests +(預り保証金) 1 GuaranteeDepositsReceived +(預り金) 1 DepositsReceived +(預金利息収入) 1 DepositInterestEarned +- 29 LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,MerchandiseInventory,AllowanceForDoubtfulAccounts +/ 23 Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,CentralBankNotePayable,ConsumptionExpenditure,SubsidyExpense,CentralBankPaymentExpense +Accounts 8 AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,DepositsInSpecialAccounts,LongTermOtherPayables +Accounts payable 21 ReserveDepositPayable,AccountsPayable,LongTermOtherPayables,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +Accounts receivable 25 AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable +AccountsPayable 2 ReserveDepositPayable,AccountsPayable +AccountsReceivable 1 AccountsReceivable +Accrued 5 AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,BonusesPayable +Accrued (unpaid) consumption tax 21 AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes +Accrued (unpaid) corporate income taxes 24 AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome +Accrued bonuses 8 BonusesPayable,AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,AllowanceForBonuses,Bonuses,ProvisionForBonuses +Accrued expenses 29 AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses +Accrued revenue 43 AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +AccruedConsumptionTax 1 AccruedConsumptionTax +AccruedCorporateIncomeTaxes 1 AccruedCorporateIncomeTaxes +AccruedExpenses 1 AccruedExpenses +AccruedRevenue 1 AccruedRevenue +Accumulated 2 ReserveForDepreciation,AccumulatedDepreciation +Accumulated depreciation 4 ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense +AccumulatedDepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +Additional 1 AdditionalIncomeTaxesForPriorPeriods +Additional income taxes for prior periods 47 AdditionalIncomeTaxesForPriorPeriods,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,IncomeTaxesAdjustment,ReserveForDepreciation,AmortizationExpense,TaxesExpense +AdditionalIncomeTaxesForPriorPeriods 1 AdditionalIncomeTaxesForPriorPeriods +Advances 2 AdvancesPaid,AdvancesReceived +Advances paid 13 AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid +Advances received 11 AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived +AdvancesPaid 1 AdvancesPaid +AdvancesReceived 1 AdvancesReceived +Advertising 1 AdvertisingExpense +AdvertisingExpense 1 AdvertisingExpense +AffiliateStocks 1 AffiliateStocks +Allowance 8 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties +Allowance for doubtful accounts 33 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,AccountsReceivable +AllowanceForBonuses 1 AllowanceForBonuses +AllowanceForDoubtfulAccounts 2 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +AllowanceForProductWarranties 2 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties +AllowanceForRepairs 2 AllowanceForRepairs,ReversalOfAllowanceForRepairs +AllowanceForRetirementBenefits 1 AllowanceForRetirementBenefits +Amortization 4 AmortizationExpense,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents +Amortization expense for intangibles 69 AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense +Amortization of goodwill 41 AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets +Amortization of patent rights 42 AmortizationOfPatents,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Patent,Software +Amortization of software 40 AmortizationOfSoftware,Software,SoftwareInProgress,AmortizationOfGoodwill,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee +AmortizationExpense 1 AmortizationExpense +AmortizationOfGoodwill 1 AmortizationOfGoodwill +AmortizationOfPatents 1 AmortizationOfPatents +AmortizationOfSoftware 1 AmortizationOfSoftware +Asset 82 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +Asset: 41 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +Assets/NoClose 1 IncomeSummary +Assets: 33 TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,ContractAssets,IncomeTaxesRefundReceivable,WorkInProcess,DeferredTaxAssets,LeasedAssets +Available-for-sale 2 ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities +Available-for-sale securities 12 ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities,Securities,InvestmentSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities +AvailableForSaleSecurities 1 AvailableForSaleSecurities +B\/S 1 AllowanceForDoubtfulAccounts +Bad 2 BadDebtLoss,RecoveryOfBadDebts +Bad debt loss 19 BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables +BadDebtLoss 1 BadDebtLoss +Bank 4 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft +Bank overdraft 4 BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +BankOverdraft 1 BankOverdraft +Bonuses 4 BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses +BonusesPayable 1 BonusesPayable +Bookkeeping 2 AccumulatedDepreciation,IncomeSummary +Branch 2 BranchCurrentAccount,HeadOfficeCurrentAccount +Branch current account 23 BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable +BranchCurrentAccount 1 BranchCurrentAccount +Building 1 Building +Business 2 BusinessTrip,BusinessCommencementExpenses +Business commencement expenses 26 BusinessCommencementExpenses,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +BusinessCommencementExpenses 1 BusinessCommencementExpenses +BusinessTrip 1 BusinessTrip +Capital 4 CapitalStock,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus +Capital stock 9 CapitalStock,StockInvestment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks +Capital surplus 5 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,EarnedSurplus +CapitalStock 1 CapitalStock +CapitalSurplus 3 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus +Carrying 1 InvestmentInAssociate +Cash 3 Cash,PettyCash,CashOverShort +Cash over and short 26 CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip +CashOverShort 1 CashOverShort +Central 3 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +Central bank notes 12 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable +Central bank payment to treasury 28 CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments +CentralBankNotePayable 1 CentralBankNotePayable +CentralBankPaymentExpense 1 CentralBankPaymentExpense +CentralBankPaymentIncome 1 CentralBankPaymentIncome +Communication 2 Commutation,CommunicationExpenses +Communication expenses 25 Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses +CommunicationExpenses 2 Commutation,CommunicationExpenses +Commutation 2 Commutation,CommunicationExpenses +Construction 3 ConstructionInProgress,ConstructionFundReserve,GainOnConstructionGrants +Construction in progress 82 ConstructionInProgress,SoftwareInProgress,GainOnConstructionGrants,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment +ConstructionFundReserve 1 ConstructionFundReserve +ConstructionInProgress 1 ConstructionInProgress +Consumption 5 ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable +Consumption expenditure 7 ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable +Consumption tax paid 26 ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid +Consumption tax received 27 ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,ConsumptionTaxRefundReceivable,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived +Consumption tax refund receivable 36 ConsumptionTaxRefundReceivable,IncomeTaxesRefundReceivable,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,RefundOfIncomeTaxes,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable +ConsumptionExpenditure 1 ConsumptionExpenditure +ConsumptionTaxPaid 1 ConsumptionTaxPaid +ConsumptionTaxReceived 1 ConsumptionTaxReceived +ConsumptionTaxRefundReceivable 1 ConsumptionTaxRefundReceivable +Contra 4 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ContractAssets,ContraAccountForGuaranteeObligations +Contra account for guarantee obligations 48 ContraAccountForGuaranteeObligations,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,MerchandiseInventory,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,GuaranteeObligations,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable +ContraAccountForGuaranteeObligations 1 ContraAccountForGuaranteeObligations +Contract 1 ContractAssets +Contract assets 40 ContractAssets,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,IncomeTaxesRefundReceivable +ContractAssets 1 ContractAssets +Corporate 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Corporate income taxes 20 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome +CorporateIncomeTaxes 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Cost 50 SalesCost,ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses,PrepaidPensionCost +Cost of sales 74 SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets +Cost of services 70 CostOfServices,SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,LossOnValuationOfMerchandise,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents +Cost: 48 ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses,CostOfServices,OperatingExpenses +CostOfServices 1 CostOfServices +Credit 5 CreditCardReceivable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,HeadOfficeCurrentAccount +Credit card receivable 22 CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables +CreditCardReceivable 1 CreditCardReceivable +Cumulative 1 CumulativeTranslationAdjustment +Cumulative translation adjustment 2 CumulativeTranslationAdjustment,IncomeTaxesAdjustment +CumulativeTranslationAdjustment 1 CumulativeTranslationAdjustment +Current 6 CurrentDeposits,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount +Current deposits 17 CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +CurrentDeposits 1 CurrentDeposits +Deferred 3 DeferredTaxAssets,DeferredTaxLiabilities,IncomeTaxesAdjustment +Deferred tax assets 54 DeferredTaxAssets,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LossOnReductionOfFixedAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived +Deferred tax liabilities 19 DeferredTaxLiabilities,DeferredTaxAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes +DeferredTaxAssets 1 DeferredTaxAssets +DeferredTaxLiabilities 1 DeferredTaxLiabilities +Delivery 1 DeliveryExpenses +DeliveryExpenses 1 DeliveryExpenses +Deposit 13 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositInterestEarned,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts +Deposit interest earned 24 DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned +DepositInterestEarned 1 DepositInterestEarned +DepositPayable 2 DepositPayable,ReserveDepositPayable +Deposits 12 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +Deposits accepted 12 DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +Deposits for subscriptions of shares 72 StockSubscriptionDeposits,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,SubsidiaryStocks,AffiliateStocks,DepositsReceivedFromOfficers,Deposits,CurrentDeposits +Deposits in special accounts 95 DepositsInSpecialAccounts,Deposits,ReserveDepositPayable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,CurrentDeposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery +Deposits received 18 DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived +Deposits received from officers 20 DepositsReceivedFromOfficers,DepositPayable,DepositsReceived,GuaranteeDepositsReceived,LandRentReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived +DepositsInSpecialAccounts 1 DepositsInSpecialAccounts +DepositsReceived 4 DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers +DepositsReceivedFromOfficers 1 DepositsReceivedFromOfficers +Depreciation 4 ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation +Development 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +Development expenses 25 ResearchAndDevelopmentExpenses,DevelopmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +DevelopmentExpenses 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +Dishonored 1 DishonoredNotesReceivable +Dishonored notes receivable 23 DishonoredNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable +DishonoredNotesReceivable 1 DishonoredNotesReceivable +Dividend 3 UnpaidDividends,DividendEqualizationReserve,DividendsReceived +Dividend income 20 DividendsReceived,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,UnpaidDividends +DividendEqualizationReserve 1 DividendEqualizationReserve +DividendsReceived 1 DividendsReceived +EarnedSurplus 1 EarnedSurplus +Electronically 5 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables +Electronically recorded monetary claims 6 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,InsuranceGain +Electronically recorded monetary claims - non-operating 33 NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingNotesReceivable,NonOperatingNotesPayable,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +Electronically recorded monetary obligations 8 ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations +Electronically recorded obligations - non-operating 35 NonOperatingElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable,LossOnSalesOfElectronicallyRecordedReceivables,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +ElectronicallyRecordedObligations 2 ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations +ElectronicallyRecordedReceivable 3 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables +Entertainment 1 EntertainmentExpenses +Entertainment expenses 25 EntertainmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +EntertainmentExpenses 1 EntertainmentExpenses +Equipment 3 Machinery,EquipmentInvestment,Fixtures +Equipment investment 8 EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +EquipmentInvestment 1 EquipmentInvestment +Equity 17 InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve +Equity in earnings of investee 115 EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,SoftwareInProgress +Equity: 15 CapitalStock,RetainedEarnings,LegalRetainedEarnings,CumulativeTranslationAdjustment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve +EquityInEarningsOfInvestee 1 EquityInEarningsOfInvestee +Expense 40 Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses +Expense: 22 Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses +Explicitly 1 CommunicationExpenses +Fixtures 1 Fixtures +Fixtures and equipment 18 Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +For 28 ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties +Foreign 2 ForeignExchangeGains,ForeignExchangeLosses +Foreign exchange gains 2 ForeignExchangeGains,ForeignExchangeLosses +Foreign exchange losses 2 ForeignExchangeLosses,ForeignExchangeGains +ForeignExchangeGains 1 ForeignExchangeGains +ForeignExchangeLosses 1 ForeignExchangeLosses +Gain 10 GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants,ForeignExchangeGains +Gain on bargain purchase 91 GainOnBargainPurchase,MerchandiseInventory,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants +Gain on contribution received for construction 101 GainOnConstructionGrants,ConstructionFundReserve,ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,ConsumptionTaxReceived,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses +Gain on insurance claims 90 InsuranceGain,ElectronicallyRecordedReceivable,GainOnSalesOfFixedAssets,NonOperatingElectronicallyRecordedReceivable,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies +Gain on receipt of donated non-current assets 127 GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnNationalSubsidies,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,AccumulatedDepreciation +Gain on receipt of national subsidies 106 GainOnNationalSubsidies,GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +Gain on sale of investment securities 113 GainOnSalesOfInvestmentSecurities,GainOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets +Gain on sale of securities 110 GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets +Gain on sales of fixed assets 127 GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnValuationOfSecurities,GainOnNationalSubsidies +Gain on valuation of securities 108 GainOnValuationOfSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,LossOnValuationOfMerchandise,LossOnSalesOfSecurities +GainOnBargainPurchase 1 GainOnBargainPurchase +GainOnConstructionGrants 1 GainOnConstructionGrants +GainOnDonationOfFixedAssets 1 GainOnDonationOfFixedAssets +GainOnNationalSubsidies 1 GainOnNationalSubsidies +GainOnSalesOfFixedAssets 1 GainOnSalesOfFixedAssets +GainOnSalesOfInvestmentSecurities 1 GainOnSalesOfInvestmentSecurities +GainOnSalesOfSecurities 1 GainOnSalesOfSecurities +GainOnValuationOfSecurities 1 GainOnValuationOfSecurities +General 1 GeneralReserve +General reserve 9 GeneralReserve,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve +GeneralReserve 1 GeneralReserve +Gift 1 GiftCertificatesReceived +Gift certificates received 10 GiftCertificatesReceived,DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers +GiftCertificatesReceived 1 GiftCertificatesReceived +Gold 1 Gold +Goods 2 LossOnValuationOfMerchandise,GoodsInTransit +Goods in transit 82 GoodsInTransit,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings +GoodsInTransit 1 GoodsInTransit +Goodwill 2 Goodwill,AmortizationOfGoodwill +Government 1 GovernmentService +Government service 3 GovernmentService,ServiceRevenue,CostOfServices +GovernmentService 1 GovernmentService +Gross 1 GrossProfit +Gross profit 3 GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI +GrossProfit 1 GrossProfit +Guarantee 4 SecurityDepositsPaid,GuaranteeDepositsReceived,ContraAccountForGuaranteeObligations,GuaranteeObligations +Guarantee deposits 14 SecurityDepositsPaid,GuaranteeDepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,DepositsInSpecialAccounts +Guarantee deposits received 20 GuaranteeDepositsReceived,DepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived +Guarantee obligations 7 ContraAccountForGuaranteeObligations,GuaranteeObligations,ElectronicallyRecordedObligations,SecurityDepositsPaid,NonOperatingElectronicallyRecordedObligations,LeaseObligations,GuaranteeDepositsReceived +GuaranteeDepositsReceived 1 GuaranteeDepositsReceived +GuaranteeObligations 2 ContraAccountForGuaranteeObligations,GuaranteeObligations +Hat\/Not 1 AllowanceForDoubtfulAccounts +Head 1 HeadOfficeCurrentAccount +Head office current account 24 HeadOfficeCurrentAccount,BranchCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable +HeadOfficeCurrentAccount 1 HeadOfficeCurrentAccount +Held-to-maturity 1 HeldToMaturityBonds +Held-to-maturity bonds 5 HeldToMaturityBonds,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +HeldToMaturityBonds 1 HeldToMaturityBonds +Home 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +Income 18 NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +Income summary 18 IncomeSummary,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Income taxes - deferred 48 IncomeTaxesAdjustment,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeSummary,NetIncomeAttributableToNCI,LongTermNationalBonds +Income taxes refund receivable 39 IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,ConsumptionTaxRefundReceivable,LongTermLoansReceivable,AccountsReceivable +IncomeSummary 1 IncomeSummary +IncomeTaxesAdjustment 1 IncomeTaxesAdjustment +IncomeTaxesRefundReceivable 1 IncomeTaxesRefundReceivable +IncorporationExpenses 1 IncorporationExpenses +Insurance 2 InsuranceGain,InsuranceExpense +Insurance expenses 26 InsuranceExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,InsuranceGain +InsuranceExpense 1 InsuranceExpense +InsuranceGain 1 InsuranceGain +Interest 9 InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,LeaseholdRights,NonControllingInterests,InterestOnSecurities,NetIncomeAttributableToNCI,NetLossAttributableToNCI +Interest earned 12 NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue,LeaseholdRights,NonControllingInterests,EarnedSurplus,InterestOnSecurities +Interest expense 48 InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses +Interest on securities 96 InterestOnSecurities,NationalBondInterestEarned,ValuationDifferenceOnOtherSecurities,NonControllingInterests,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +InterestEarned 3 NationalBondInterestEarned,DepositInterestEarned,InterestEarned +InterestExpense 1 InterestExpense +InterestOnSecurities 1 InterestOnSecurities +Inventory 3 Products,MerchandiseInventory,InventoryShrinkageLoss +Inventory shrinkage loss 20 InventoryShrinkageLoss,Products,NetLoss,MerchandiseInventory,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,LossOnValuationOfMerchandise +InventoryShrinkageLoss 1 InventoryShrinkageLoss +Investment 6 InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +Investment in associate 82 InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Deposits,Products,Machinery,Building +Investment securities 15 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities +InvestmentInAssociate 1 InvestmentInAssociate +InvestmentSecurities 3 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +Land 4 Land,LeaseholdRights,LandRentReceived,LandRentPaid +LandRentPaid 1 LandRentPaid +LandRentReceived 1 LandRentReceived +Lease 5 ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,LeaseObligations,LeaseExpenses +Lease expenses 29 LeaseExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets +Lease liabilities 7 LeaseObligations,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,RefundLiabilities,DeferredTaxLiabilities,LeaseExpenses +LeaseExpenses 1 LeaseExpenses +LeaseObligations 1 LeaseObligations +Leased 2 ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets +Leased assets 41 LeasedAssets,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand +LeasedAssets 1 LeasedAssets +Leasehold 1 LeaseholdRights +Leasehold interests in land 83 LeaseholdRights,NonControllingInterests,LandRentReceived,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery +LeaseholdRights 1 LeaseholdRights +Legal 3 LegalRetainedEarnings,LegalCapitalSurplus,StatutoryWelfareExpenses +Legal (appropriated) retained earnings reserve 15 LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,EarnedSurplus,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses,LegalCapitalSurplus +Legal capital surplus 7 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,LegalRetainedEarnings,EarnedSurplus,StatutoryWelfareExpenses +Legal welfare expenses 27 StatutoryWelfareExpenses,WelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LegalRetainedEarnings,CommunicationExpenses +LegalCapitalSurplus 1 LegalCapitalSurplus +LegalRetainedEarnings 1 LegalRetainedEarnings +Liability: 41 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable +Loans 8 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable,LoansReceivable +Loans payable 20 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable +Loans payable on notes 100 NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable +Loans receivable 23 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesReceivable +Loans receivable on notes 100 NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable +LoansPayable 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +LoansReceivable 4 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable +Long-term 6 LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermPrepaidExpenses,LongTermOtherPayables +Long-term accounts payable - other 45 LongTermOtherPayables,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermNationalBonds,LongTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,AccountsPayable,OtherPayables +Long-term loans payable 22 LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermOtherPayables,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable +Long-term loans receivable 27 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable +Long-term national bonds 11 LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned,LongTermPrepaidExpenses,LongTermOtherPayables,GainOnNationalSubsidies +Long-term national bonds payable 23 LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermOtherPayables,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable +Long-term prepaid expenses 32 LongTermPrepaidExpenses,PrepaidExpenses,LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses +LongTermLoansPayable 1 LongTermLoansPayable +LongTermLoansReceivable 1 LongTermLoansReceivable +LongTermNationalBonds 2 LongTermNationalBonds,LongTermNationalBondsPayable +LongTermNationalBondsPayable 1 LongTermNationalBondsPayable +LongTermOtherPayables 1 LongTermOtherPayables +LongTermPrepaidExpenses 1 LongTermPrepaidExpenses +Loss 18 NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +Loss attributable to non-controlling interests 38 NetLossAttributableToNCI,NetIncomeAttributableToNCI,CashOverShort,NonControllingInterests,InventoryShrinkageLoss,LossOnRetirementOfFixedAssets,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense +Loss on fire 94 LossOnFire,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets +Loss on retirement of non-current assets 132 LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +Loss on sale of electronically recorded monetary claims 112 LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets +Loss on sale of investment securities 118 LossOnSalesOfInvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets +Loss on sale of receivables 113 LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise +Loss on sale of securities 115 LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets +Loss on sales of fixed assets 132 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnDonationOfFixedAssets,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities +Loss on sales of notes receivable 122 LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,NotesLoansReceivable,GainOnSalesOfFixedAssets,DishonoredNotesReceivable,NonOperatingNotesReceivable +Loss on tax purpose reduction entry of non-current assets 138 LossOnReductionOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +Loss on valuation of securities 113 LossOnValuationOfSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities +LossOnFire 1 LossOnFire +LossOnReductionOfFixedAssets 1 LossOnReductionOfFixedAssets +LossOnRetirementOfFixedAssets 1 LossOnRetirementOfFixedAssets +LossOnSalesOfElectronicallyRecordedReceivables 1 LossOnSalesOfElectronicallyRecordedReceivables +LossOnSalesOfFixedAssets 1 LossOnSalesOfFixedAssets +LossOnSalesOfInvestmentSecurities 1 LossOnSalesOfInvestmentSecurities +LossOnSalesOfNotesReceivable 1 LossOnSalesOfNotesReceivable +LossOnSalesOfReceivables 1 LossOnSalesOfReceivables +LossOnSalesOfSecurities 1 LossOnSalesOfSecurities +LossOnValuationOfMerchandise 1 LossOnValuationOfMerchandise +LossOnValuationOfSecurities 1 LossOnValuationOfSecurities +Machinery 1 Machinery +Machinery and equipment 18 Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +Maintenance 1 MaintenanceExpenses +Maintenance expenses 25 MaintenanceExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +MaintenanceExpenses 1 MaintenanceExpenses +Meeting 1 MeetingExpenses +Meeting expenses 25 MeetingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +MeetingExpenses 1 MeetingExpenses +Membership 1 MembershipFees +Membership fees 3 MembershipFees,ReceiptFee,PaymentFees +MembershipFees 1 MembershipFees +Merchandise 3 Products,MerchandiseInventory,LossOnValuationOfMerchandise +Merchandise inventory 4 Products,MerchandiseInventory,InventoryShrinkageLoss,LossOnValuationOfMerchandise +MerchandiseInventory 2 Products,MerchandiseInventory +Miscellaneous 4 MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome +Miscellaneous income 20 CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes +Miscellaneous loss 20 CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome,InventoryShrinkageLoss,LossOnValuationOfMerchandise +MiscellaneousExpenses 1 MiscellaneousExpenses +MiscellaneousIncome 2 CashOverShort,MiscellaneousIncome +MiscellaneousIncome\/MiscellaneousLoss 1 CashOverShort +MiscellaneousLoss 2 CashOverShort,MiscellaneousLoss +National 6 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,GainOnNationalSubsidies +National bond interest earned 18 NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue +NationalBondInterestEarned 1 NationalBondInterestEarned +Net 11 NetIncome,NetLoss,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,NetDefinedBenefitAsset,NonOperatingElectronicallyRecordedReceivable,NetDefinedBenefitLiability,LossOnSalesOfElectronicallyRecordedReceivables,NetIncomeAttributableToNCI +Net income 27 NetIncome,NetIncomeAttributableToNCI,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort +Net loss 26 NetLoss,LossOnSalesOfElectronicallyRecordedReceivables,NetLossAttributableToNCI,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets +NetDefinedBenefitAsset 1 NetDefinedBenefitAsset +NetDefinedBenefitLiability 1 NetDefinedBenefitLiability +NetIncome 2 NetIncome,NetIncomeAttributableToNCI +NetIncomeAttributableToNCI 1 NetIncomeAttributableToNCI +NetLoss 2 NetLoss,NetLossAttributableToNCI +NetLossAttributableToNCI 1 NetLossAttributableToNCI +NewspaperBooksExpenses 1 NewspaperBooksExpenses +Newspapers 1 NewspaperBooksExpenses +Newspapers and books 18 NewspaperBooksExpenses,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +NoClose: 2 NetIncomeAttributableToNCI,NetLossAttributableToNCI +Non-controlling 3 NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI +Non-controlling interests 4 NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI,LeaseholdRights +Non-operating 4 NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations +Non-operating notes payable 23 NonOperatingNotesPayable,CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable +Non-operating notes receivable 24 NonOperatingNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable +NonControllingInterests 1 NonControllingInterests +NonOperatingElectronicallyRecordedObligations 1 NonOperatingElectronicallyRecordedObligations +NonOperatingElectronicallyRecordedReceivable 1 NonOperatingElectronicallyRecordedReceivable +NonOperatingNotesPayable 1 NonOperatingNotesPayable +NonOperatingNotesReceivable 1 NonOperatingNotesReceivable +Notes 9 CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable +Notes payable 21 CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +Notes receivable 23 NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable +NotesLoansPayable 1 NotesLoansPayable +NotesLoansReceivable 1 NotesLoansReceivable +NotesPayable 2 NotesPayable,NonOperatingNotesPayable +NotesReceivable 4 NotesReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable +OCI/資本の部の項目) 1 CumulativeTranslationAdjustment +Operating 6 NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations,OperatingRevenue,OperatingExpenses +Operating expenses 30 OperatingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,NonOperatingNotesReceivable +Operating revenue 44 OperatingRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +OperatingExpenses 1 OperatingExpenses +OperatingRevenue 1 OperatingRevenue +Ordinary 1 OrdinaryProfit +Ordinary profit 3 OrdinaryProfit,GrossProfit,NetIncomeAttributableToNCI +OrdinaryProfit 1 OrdinaryProfit +Organization 1 IncorporationExpenses +Organization expenses 25 IncorporationExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +Other 5 OtherReceivables,OtherPayables,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities +Other capital surplus 9 OtherCapitalSurplus,LegalCapitalSurplus,CapitalSurplus,CapitalStock,OtherReceivables,OtherPayables,LongTermOtherPayables,ValuationDifferenceOnOtherSecurities,EarnedSurplus +Other payables 5 OtherPayables,LongTermOtherPayables,OtherReceivables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities +Other receivables 8 OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +OtherCapitalSurplus 1 OtherCapitalSurplus +OtherPayables 2 OtherPayables,LongTermOtherPayables +OtherReceivables 1 OtherReceivables +Patent 2 Patent,AmortizationOfPatents +Payment 6 CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees +Payment fees / fees paid 38 PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,MembershipFees,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable +PaymentFees 2 ReceiptFee,PaymentFees +Payments 2 PaymentsOnBehalf,SuspensePayments +Payments made on behalf 89 PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense +PaymentsOnBehalf 1 PaymentsOnBehalf +Petty 1 PettyCash +Petty cash 3 PettyCash,Cash,CashOverShort +PettyCash 1 PettyCash +Prepaid 4 PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,PrepaidPensionCost +Prepaid corporate income taxes 23 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome +Prepaid expenses 27 PrepaidExpenses,LongTermPrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses,PrepaidPensionCost +Prepaid pension costs 6 PrepaidPensionCost,PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,StockIssuanceCosts,StorageExpenses +PrepaidCorporateIncomeTaxes 1 PrepaidCorporateIncomeTaxes +PrepaidExpenses 2 PrepaidExpenses,LongTermPrepaidExpenses +PrepaidPensionCost 1 PrepaidPensionCost +Products 2 Products,MerchandiseInventory +Profit 3 GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI +Profit attributable to non-controlling interests 26 NetIncomeAttributableToNCI,NetLossAttributableToNCI,NonControllingInterests,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit,OrdinaryProfit,CentralBankPaymentIncome +Property 1 PropertyTaxPayable +Property tax payable 32 PropertyTaxPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,TaxesExpense +PropertyTaxPayable 1 PropertyTaxPayable +Provision 10 ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties +Provision for bonuses 30 AllowanceForBonuses,ProvisionForBonuses,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForProductWarranties +Provision for doubtful accounts 33 ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs +Provision for repairs 29 AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,RepairFundReserve,ReversalOfAllowanceForProductWarranties,ProvisionForBonuses +Provision for retirement benefits 32 AllowanceForRetirementBenefits,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties +Provision for warranties 28 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForBonuses +ProvisionForBonuses 1 ProvisionForBonuses +ProvisionForDoubtfulAccounts 1 ProvisionForDoubtfulAccounts +ProvisionForProductWarranties 1 ProvisionForProductWarranties +ProvisionForRepairs 1 ProvisionForRepairs +Purchase 4 Purchases,MerchandiseInventory,GainOnBargainPurchase,PurchaseRebates +Purchase rebates 5 PurchaseRebates,Purchases,MerchandiseInventory,GainOnBargainPurchase,SalesRebates +PurchaseRebates 1 PurchaseRebates +Purchases 2 Purchases,MerchandiseInventory +Purchases\/Sales\/MerchandiseInventory). 1 MerchandiseInventory +Raw 1 RawMaterials +Raw materials 1 RawMaterials +RawMaterials 1 RawMaterials +Real 1 Building +Real estate 1 Building +Receipt 5 ReceiptFee,SuspenseReceipts,PaymentFees,GainOnDonationOfFixedAssets,GainOnNationalSubsidies +Receipt fee 6 ReceiptFee,PaymentFees,SuspenseReceipts,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,MembershipFees +ReceiptFee 2 ReceiptFee,PaymentFees +Recognized 1 EquityInEarningsOfInvestee +Recovery 1 RecoveryOfBadDebts +Recovery of bad debts written off 40 RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers,SalesCost,GrossProfit +RecoveryOfBadDebts 1 RecoveryOfBadDebts +Refund 4 IncomeTaxesRefundReceivable,RefundLiabilities,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable +Refund liabilities 6 RefundLiabilities,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LeaseObligations,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable +Refund of income taxes 59 RefundOfIncomeTaxes,IncomeTaxesRefundReceivable,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,NetIncomeAttributableToNCI,SalesCost,TaxesExpense +RefundLiabilities 1 RefundLiabilities +RefundOfIncomeTaxes 1 RefundOfIncomeTaxes +Rent 10 CurrentDeposits,RentExpense,RentalIncome,GainOnDonationOfFixedAssets,LandRentReceived,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LandRentPaid,BranchCurrentAccount,HeadOfficeCurrentAccount +Rent expenses on land 116 LandRentPaid,Commutation,CommunicationExpenses,LongTermPrepaidExpenses,GainOnDonationOfFixedAssets,LandRentReceived,IncorporationExpenses,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,CurrentDeposits +RentExpense 1 RentExpense +Rental 2 RentalIncome,LandRentReceived +Rental income 18 RentalIncome,LandRentReceived,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Rental income from land 24 LandRentReceived,RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,Land,CashOverShort,AccruedCorporateIncomeTaxes +RentalIncome 1 RentalIncome +Repair 5 AllowanceForRepairs,RepairFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,RepairsExpense +Repair expenses 29 RepairsExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,AllowanceForRepairs +RepairFundReserve 1 RepairFundReserve +RepairsExpense 1 RepairsExpense +Research 1 ResearchAndDevelopmentExpenses +Research and development expenses 39 ResearchAndDevelopmentExpenses,DevelopmentExpenses,LandRentPaid,NewspaperBooksExpenses,Products,Machinery,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses +ResearchAndDevelopmentExpenses 1 ResearchAndDevelopmentExpenses +Reserve 9 ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve +Reserve deposits, asset side 89 ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,IncomeSummary,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities +Reserve deposits, liability side 50 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +Reserve for depreciation 33 ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory +Reserve for dividend equalization 34 DividendEqualizationReserve,ReserveForDepreciation,AccumulatedDepreciation,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,UnpaidDividends +Reserve for new construction 34 ConstructionFundReserve,ReserveForDepreciation,AccumulatedDepreciation,DividendEqualizationReserve,RepairFundReserve,GainOnConstructionGrants,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory +Reserve for repairs 33 RepairFundReserve,ReserveForDepreciation,AccumulatedDepreciation,AllowanceForRepairs,DividendEqualizationReserve,ConstructionFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ReserveDepositReceivable,ReserveDepositPayable +ReserveDepositPayable 1 ReserveDepositPayable +ReserveDepositReceivable 1 ReserveDepositReceivable +ReserveForDepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +Retained 5 RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses,EarnedSurplus +Retained earnings 6 RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses +RetainedEarnings 2 RetainedEarnings,LegalRetainedEarnings +Retirement 5 NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets +Retirement benefit asset 85 NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities +Retirement benefit expenses 29 RetirementBenefitExpenses,NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses +Retirement benefit liability 44 AllowanceForRetirementBenefits,NetDefinedBenefitLiability,NetDefinedBenefitAsset,RetirementBenefitExpenses,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable +RetirementBenefitExpenses 1 RetirementBenefitExpenses +Revenue 39 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +Revenue: 37 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +Reversal 3 ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties +Reversal of allowance for doubtful accounts 67 ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits +Reversal of provision for repairs 63 ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits +Reversal of provision for warranties 62 ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits +ReversalOfAllowanceForDoubtfulAccounts 1 ReversalOfAllowanceForDoubtfulAccounts +ReversalOfAllowanceForProductWarranties 1 ReversalOfAllowanceForProductWarranties +ReversalOfAllowanceForRepairs 1 ReversalOfAllowanceForRepairs +SNA\/macro-accounting 1 AccumulatedDepreciation +SNA\/マクロ系の旧称。簿記の間接法には 1 ReserveForDepreciation +Sales 14 SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates,LossOnSalesOfElectronicallyRecordedReceivables +Sales rebates 15 SalesRebates,SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables +SalesCost 1 SalesCost +SalesRebates 1 SalesRebates +Savings 1 Deposits +Savings deposits 12 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +Securities 12 Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +SecurityDepositsPaid 1 SecurityDepositsPaid +Service 3 GovernmentService,ServiceRevenue,CostOfServices +Service revenue 41 ServiceRevenue,GovernmentService,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +ServiceRevenue 1 ServiceRevenue +Share 4 StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks +Share issuance costs 6 StockIssuanceCosts,PrepaidPensionCost,StockSubscriptionDeposits,StorageExpenses,SubsidiaryStocks,AffiliateStocks +Shares 3 StockSubscriptionDeposits,SubsidiaryStocks,AffiliateStocks +Shares of associates 39 AffiliateStocks,StockSubscriptionDeposits,SubsidiaryStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +Shares of subsidiaries 39 SubsidiaryStocks,StockSubscriptionDeposits,AffiliateStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +Short-term 4 ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable +Short-term loans payable 21 ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable +Short-term loans receivable 25 ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,LoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable +Short-term national bonds 9 ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned,GainOnNationalSubsidies,HeldToMaturityBonds +Short-term national bonds payable 22 ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable +ShortTermLoansPayable 1 ShortTermLoansPayable +ShortTermLoansReceivable 1 ShortTermLoansReceivable +ShortTermNationalBonds 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +ShortTermNationalBondsPayable 1 ShortTermNationalBondsPayable +Software 3 Software,SoftwareInProgress,AmortizationOfSoftware +Software in progress 83 SoftwareInProgress,ConstructionInProgress,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment +SoftwareInProgress 1 SoftwareInProgress +StatutoryWelfareExpenses 1 StatutoryWelfareExpenses +Stock 6 StockInvestment,CapitalStock,StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks +Stock investment 11 StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock,StockSubscriptionDeposits,GainOnSalesOfInvestmentSecurities,StockIssuanceCosts,LossOnSalesOfInvestmentSecurities,SubsidiaryStocks +StockInvestment 1 StockInvestment +StockIssuanceCosts 1 StockIssuanceCosts +StockSubscriptionDeposits 1 StockSubscriptionDeposits +Storage 1 StorageExpenses +Storage costs 3 StorageExpenses,PrepaidPensionCost,StockIssuanceCosts +StorageExpenses 1 StorageExpenses +Structures 1 Structures +SubsidiaryStocks 1 SubsidiaryStocks +Subsidy 2 SubsidyExpense,SubsidyIncome +Subsidy expenditure 4 SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome +Subsidy income 19 SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +SubsidyExpense 1 SubsidyExpense +SubsidyIncome 1 SubsidyIncome +Supplies 2 SuppliesExpenses,SuppliesOnHand +SuppliesExpenses 1 SuppliesExpenses +SuppliesOnHand 1 SuppliesOnHand +Suspense 4 SuspensePayments,CashOverShort,SuspenseReceipts,SuspenseAccount +Suspense account 21 CashOverShort,SuspenseAccount,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,AccountsPayable,UnearnedRevenue +Suspense payments 5 SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts,SuspenseAccount +Suspense receipts 4 SuspenseReceipts,SuspensePayments,CashOverShort,SuspenseAccount +SuspenseAccount 1 SuspenseAccount +SuspensePayments 1 SuspensePayments +SuspenseReceipts 1 SuspenseReceipts +Tax 17 TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,DeferredTaxAssets +Tax revenue 55 TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +Taxes 9 TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment +TaxesExpense 1 TaxesExpense +TaxesRevenue 1 TaxesRevenue +This 1 AccumulatedDepreciation +Time 1 TimeDeposits +Time deposits 12 TimeDeposits,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +TimeDeposits 1 TimeDeposits +Tools 1 ToolsAndInstruments +Tools and instruments 17 ToolsAndInstruments,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +ToolsAndInstruments 1 ToolsAndInstruments +Trademark 1 Trademark +Trading 1 TradingSecurities +Trading securities 12 TradingSecurities,Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities +TradingSecurities 1 TradingSecurities +Travel 1 BusinessTrip +Travel and transportation 17 BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments +Unearned 1 UnearnedRevenue +Unearned revenue 39 UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +UnearnedRevenue 1 UnearnedRevenue +Unpaid 3 AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends +Unpaid dividends 4 UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,DividendsReceived +UnpaidDividends 1 UnpaidDividends +Use 9 MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses +Utilities 1 UtilitiesExpense +UtilitiesExpense 1 UtilitiesExpense +Valuation 6 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnValuationOfSecurities +Valuation difference on available-for-sale securities 92 ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,GainOnSalesOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities +Valuation loss on goods 95 LossOnValuationOfMerchandise,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +ValuationDifferenceOnOtherSecurities 1 ValuationDifferenceOnOtherSecurities +Value 2 ValueAdded,AllowanceForDoubtfulAccounts +Value added 2 ValueAdded,AllowanceForDoubtfulAccounts +ValueAdded 1 ValueAdded +Vehicle 1 Vehicle +Vehicles 1 Vehicle +Wage 2 WageExpenditure,WageEarned +Wage income 19 WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +WageEarned 1 WageEarned +WageExpenditure 1 WageExpenditure +Wages 1 WageExpenditure +Welfare 2 WelfareExpenses,StatutoryWelfareExpenses +Welfare expenses 25 WelfareExpenses,StatutoryWelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +WelfareExpenses 2 WelfareExpenses,StatutoryWelfareExpenses +Work 1 WorkInProcess +Work in process 81 WorkInProcess,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings +WorkInProcess 1 WorkInProcess +Write 1 AllowanceForDoubtfulAccounts +a 218 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +accepted 1 DepositPayable +account 19 AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable,UnearnedRevenue,AccruedExpenses,AllowanceForDoubtfulAccounts +accounts 8 AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,DepositsInSpecialAccounts,LongTermOtherPayables +accounts payable 21 ReserveDepositPayable,AccountsPayable,LongTermOtherPayables,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +accounts receivable 25 AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable +accountspayable 2 ReserveDepositPayable,AccountsPayable +accountsreceivable 1 AccountsReceivable +accrual 4 PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses +accrued (unpaid) consumption tax 21 AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes +accrued (unpaid) corporate income taxes 24 AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome +accrued bonuses 8 BonusesPayable,AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,AllowanceForBonuses,Bonuses,ProvisionForBonuses +accrued expenses 29 AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses +accrued revenue 43 AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +accruedconsumptiontax 1 AccruedConsumptionTax +accruedcorporateincometaxes 1 AccruedCorporateIncomeTaxes +accruedexpenses 1 AccruedExpenses +accruedrevenue 1 AccruedRevenue +accumulated 2 ReserveForDepreciation,AccumulatedDepreciation +accumulated depreciation 4 ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense +accumulateddepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +added 1 ValueAdded +additional income taxes for prior periods 47 AdditionalIncomeTaxesForPriorPeriods,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,IncomeTaxesAdjustment,ReserveForDepreciation,AmortizationExpense,TaxesExpense +additionalincometaxesforpriorperiods 1 AdditionalIncomeTaxesForPriorPeriods +adjustment 2 CumulativeTranslationAdjustment,IncomeTaxesAdjustment +advances paid 13 AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid +advances received 11 AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived +advancespaid 1 AdvancesPaid +advancesreceived 1 AdvancesReceived +advertising 1 AdvertisingExpense +advertisingexpense 1 AdvertisingExpense +affiliatestocks 1 AffiliateStocks +allowance 8 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties +allowance for doubtful accounts 33 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,AccountsReceivable +allowanceforbonuses 1 AllowanceForBonuses +allowancefordoubtfulaccounts 2 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +allowanceforproductwarranties 2 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties +allowanceforrepairs 2 AllowanceForRepairs,ReversalOfAllowanceForRepairs +allowanceforretirementbenefits 1 AllowanceForRetirementBenefits +amortization expense for intangibles 69 AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense +amortization of goodwill 41 AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets +amortization of patent rights 42 AmortizationOfPatents,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Patent,Software +amortization of software 40 AmortizationOfSoftware,Software,SoftwareInProgress,AmortizationOfGoodwill,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee +amortizationexpense 1 AmortizationExpense +amortizationofgoodwill 1 AmortizationOfGoodwill +amortizationofpatents 1 AmortizationOfPatents +amortizationofsoftware 1 AmortizationOfSoftware +amount 1 InvestmentInAssociate +and 17 Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments +as 90 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +asset 82 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +assets 40 AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,ContractAssets,IncomeTaxesRefundReceivable +assets. 1 AccumulatedDepreciation +associate 2 InvestmentInAssociate,AffiliateStocks +associates 1 AffiliateStocks +at 55 InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Building,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip +attributable 2 NetIncomeAttributableToNCI,NetLossAttributableToNCI +automatically 1 IncomeSummary +available-for-sale 2 ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities +available-for-sale securities 12 ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities,Securities,InvestmentSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities +availableforsalesecurities 1 AvailableForSaleSecurities +backward 1 CommunicationExpenses +bad 2 BadDebtLoss,RecoveryOfBadDebts +bad debt loss 19 BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables +baddebtloss 1 BadDebtLoss +balance 5 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,IncomeSummary,HeadOfficeCurrentAccount +balance-sheet 1 IncomeSummary +bank 4 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft +bank overdraft 4 BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +bankoverdraft 1 BankOverdraft +bargain 1 GainOnBargainPurchase +because 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +behalf 1 PaymentsOnBehalf +benefit 4 NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses +benefits 1 AllowanceForRetirementBenefits +bond 6 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,HeldToMaturityBonds +bonds 5 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,HeldToMaturityBonds +bonuses 4 BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses +bonusespayable 1 BonusesPayable +bookkeeping 2 AccumulatedDepreciation,IncomeSummary +books 2 HeadOfficeCurrentAccount,NewspaperBooksExpenses +books. 1 HeadOfficeCurrentAccount +branch 2 BranchCurrentAccount,HeadOfficeCurrentAccount +branch current account 23 BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable +branchcurrentaccount 1 BranchCurrentAccount +building 1 Building +business commencement expenses 26 BusinessCommencementExpenses,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +businesscommencementexpenses 1 BusinessCommencementExpenses +businesstrip 1 BusinessTrip +by 1 ReversalOfAllowanceForDoubtfulAccounts +canonical 1 AccumulatedDepreciation +capital 4 CapitalStock,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus +capital stock 9 CapitalStock,StockInvestment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks +capital surplus 5 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,EarnedSurplus +capitalstock 1 CapitalStock +capitalsurplus 3 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus +card 1 CreditCardReceivable +cash 3 Cash,PettyCash,CashOverShort +cash over and short 26 CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip +cashovershort 1 CashOverShort +central bank notes 12 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable +central bank payment to treasury 28 CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments +centralbanknotepayable 1 CentralBankNotePayable +centralbankpaymentexpense 1 CentralBankPaymentExpense +centralbankpaymentincome 1 CentralBankPaymentIncome +certificates 1 GiftCertificatesReceived +claims 4 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,InsuranceGain,LossOnSalesOfElectronicallyRecordedReceivables +cleared 1 CashOverShort +closed. 1 IncomeSummary +closing 1 CashOverShort +commencement 1 BusinessCommencementExpenses +communication 2 Commutation,CommunicationExpenses +communication expenses 25 Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses +communicationexpenses 2 Commutation,CommunicationExpenses +commutation 2 Commutation,CommunicationExpenses +compatibility. 1 CommunicationExpenses +consolidation 2 NetIncomeAttributableToNCI,NetLossAttributableToNCI +construction 3 ConstructionInProgress,ConstructionFundReserve,GainOnConstructionGrants +construction in progress 82 ConstructionInProgress,SoftwareInProgress,GainOnConstructionGrants,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment +constructionfundreserve 1 ConstructionFundReserve +constructioninprogress 1 ConstructionInProgress +consumption 5 ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable +consumption expenditure 7 ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable +consumption tax paid 26 ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid +consumption tax received 27 ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,ConsumptionTaxRefundReceivable,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived +consumption tax refund receivable 36 ConsumptionTaxRefundReceivable,IncomeTaxesRefundReceivable,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,RefundOfIncomeTaxes,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable +consumptionexpenditure 1 ConsumptionExpenditure +consumptiontaxpaid 1 ConsumptionTaxPaid +consumptiontaxreceived 1 ConsumptionTaxReceived +consumptiontaxrefundreceivable 1 ConsumptionTaxRefundReceivable +contra 4 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ContractAssets,ContraAccountForGuaranteeObligations +contra account for guarantee obligations 48 ContraAccountForGuaranteeObligations,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,MerchandiseInventory,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,GuaranteeObligations,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable +contraaccountforguaranteeobligations 1 ContraAccountForGuaranteeObligations +contract assets 40 ContractAssets,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,IncomeTaxesRefundReceivable +contractassets 1 ContractAssets +contribution 1 GainOnConstructionGrants +corporate 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +corporate income taxes 20 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome +corporateincometaxes 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +cost of sales 74 SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets +cost of services 70 CostOfServices,SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,LossOnValuationOfMerchandise,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents +costofservices 1 CostOfServices +costs 3 PrepaidPensionCost,StockIssuanceCosts,StorageExpenses +counterpart 3 PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts +credit card receivable 22 CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables +credit-balance 3 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,HeadOfficeCurrentAccount +creditcardreceivable 1 CreditCardReceivable +cumulative translation adjustment 2 CumulativeTranslationAdjustment,IncomeTaxesAdjustment +cumulativetranslationadjustment 1 CumulativeTranslationAdjustment +current 6 CurrentDeposits,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount +current deposits 17 CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +currentdeposits 1 CurrentDeposits +debit 2 PaymentFees,IncomeSummary +debit-side 1 IncomeSummary +debt 2 BadDebtLoss,RecoveryOfBadDebts +debts 1 RecoveryOfBadDebts +deducted 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +deduction 1 AllowanceForDoubtfulAccounts +deferral 4 PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses +deferred 3 DeferredTaxAssets,DeferredTaxLiabilities,IncomeTaxesAdjustment +deferred tax assets 54 DeferredTaxAssets,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LossOnReductionOfFixedAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived +deferred tax liabilities 19 DeferredTaxLiabilities,DeferredTaxAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes +deferredtaxassets 1 DeferredTaxAssets +deferredtaxliabilities 1 DeferredTaxLiabilities +delivery 1 DeliveryExpenses +deliveryexpenses 1 DeliveryExpenses +deposit interest earned 24 DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned +depositinterestearned 1 DepositInterestEarned +depositpayable 2 DepositPayable,ReserveDepositPayable +deposits 12 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +deposits accepted 12 DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +deposits for subscriptions of shares 72 StockSubscriptionDeposits,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,SubsidiaryStocks,AffiliateStocks,DepositsReceivedFromOfficers,Deposits,CurrentDeposits +deposits in special accounts 95 DepositsInSpecialAccounts,Deposits,ReserveDepositPayable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,CurrentDeposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery +deposits received 18 DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived +deposits received from officers 20 DepositsReceivedFromOfficers,DepositPayable,DepositsReceived,GuaranteeDepositsReceived,LandRentReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived +deposits, 2 ReserveDepositReceivable,ReserveDepositPayable +depositsinspecialaccounts 1 DepositsInSpecialAccounts +depositsreceived 4 DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers +depositsreceivedfromofficers 1 DepositsReceivedFromOfficers +depreciable 1 AccumulatedDepreciation +depreciation 4 ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation +depreciation; 1 AccumulatedDepreciation +development 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +development expenses 25 ResearchAndDevelopmentExpenses,DevelopmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +developmentexpenses 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +device: 1 IncomeSummary +difference 1 ValuationDifferenceOnOtherSecurities +dishonored notes receivable 23 DishonoredNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable +dishonorednotesreceivable 1 DishonoredNotesReceivable +dividend 3 UnpaidDividends,DividendEqualizationReserve,DividendsReceived +dividend income 20 DividendsReceived,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,UnpaidDividends +dividendequalizationreserve 1 DividendEqualizationReserve 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non-operating 33 NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingNotesReceivable,NonOperatingNotesPayable,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +electronically recorded monetary obligations 8 ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations +electronically recorded obligations - non-operating 35 NonOperatingElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable,LossOnSalesOfElectronicallyRecordedReceivables,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable +electronicallyrecordedobligations 2 ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations +electronicallyrecordedreceivable 3 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables +entertainment expenses 25 EntertainmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +entertainmentexpenses 1 EntertainmentExpenses +entry 1 LossOnReductionOfFixedAssets +equalization 1 DividendEqualizationReserve +equipment 3 Machinery,EquipmentInvestment,Fixtures +equipment investment 8 EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +equipmentinvestment 1 EquipmentInvestment +equity 17 InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve +equity in earnings of investee 115 EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,SoftwareInProgress +equityinearningsofinvestee 1 EquityInEarningsOfInvestee +estate 1 Building +estimated 1 ReversalOfAllowanceForDoubtfulAccounts +examples 1 ReserveDepositPayable +excess 1 ReversalOfAllowanceForDoubtfulAccounts +exchange 2 ForeignExchangeGains,ForeignExchangeLosses +existing 2 AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +expenditure 3 WageExpenditure,ConsumptionExpenditure,SubsidyExpense +expense 40 Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses +expenses 25 Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses +fee 3 ReceiptFee,PaymentFees,MembershipFees +fees 3 ReceiptFee,PaymentFees,MembershipFees +fire 1 LossOnFire +fixed 5 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets +fixtures 1 Fixtures +fixtures and equipment 18 Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +for 28 ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties +foreign exchange gains 2 ForeignExchangeGains,ForeignExchangeLosses +foreign exchange losses 2 ForeignExchangeLosses,ForeignExchangeGains +foreignexchangegains 1 ForeignExchangeGains +foreignexchangelosses 1 ForeignExchangeLosses +from 4 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LandRentReceived,DepositsReceivedFromOfficers +gain on bargain purchase 91 GainOnBargainPurchase,MerchandiseInventory,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants +gain on contribution received for construction 101 GainOnConstructionGrants,ConstructionFundReserve,ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,ConsumptionTaxReceived,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses +gain on insurance claims 90 InsuranceGain,ElectronicallyRecordedReceivable,GainOnSalesOfFixedAssets,NonOperatingElectronicallyRecordedReceivable,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies +gain on receipt of donated non-current assets 127 GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnNationalSubsidies,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,AccumulatedDepreciation +gain on receipt of national subsidies 106 GainOnNationalSubsidies,GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +gain on sale of investment securities 113 GainOnSalesOfInvestmentSecurities,GainOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets +gain on sale of securities 110 GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets +gain on sales of fixed assets 127 GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnValuationOfSecurities,GainOnNationalSubsidies +gain on valuation of securities 108 GainOnValuationOfSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,LossOnValuationOfMerchandise,LossOnSalesOfSecurities +gainonbargainpurchase 1 GainOnBargainPurchase +gainonconstructiongrants 1 GainOnConstructionGrants +gainondonationoffixedassets 1 GainOnDonationOfFixedAssets +gainonnationalsubsidies 1 GainOnNationalSubsidies +gainonsalesoffixedassets 1 GainOnSalesOfFixedAssets +gainonsalesofinvestmentsecurities 1 GainOnSalesOfInvestmentSecurities +gainonsalesofsecurities 1 GainOnSalesOfSecurities +gainonvaluationofsecurities 1 GainOnValuationOfSecurities +gains 1 ForeignExchangeGains +general reserve 9 GeneralReserve,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve +generalreserve 1 GeneralReserve +gift certificates received 10 GiftCertificatesReceived,DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers +giftcertificatesreceived 1 GiftCertificatesReceived +gold 1 Gold +goods 2 LossOnValuationOfMerchandise,GoodsInTransit +goods in transit 82 GoodsInTransit,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings +goodsintransit 1 GoodsInTransit +goodwill 2 Goodwill,AmortizationOfGoodwill +government service 3 GovernmentService,ServiceRevenue,CostOfServices +governmentservice 1 GovernmentService +gross profit 3 GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI +grossprofit 1 GrossProfit +guarantee 4 SecurityDepositsPaid,GuaranteeDepositsReceived,ContraAccountForGuaranteeObligations,GuaranteeObligations +guarantee deposits 14 SecurityDepositsPaid,GuaranteeDepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,DepositsInSpecialAccounts +guarantee deposits received 20 GuaranteeDepositsReceived,DepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived +guarantee obligations 7 ContraAccountForGuaranteeObligations,GuaranteeObligations,ElectronicallyRecordedObligations,SecurityDepositsPaid,NonOperatingElectronicallyRecordedObligations,LeaseObligations,GuaranteeDepositsReceived +guaranteedepositsreceived 1 GuaranteeDepositsReceived +guaranteeobligations 2 ContraAccountForGuaranteeObligations,GuaranteeObligations +head office current account 24 HeadOfficeCurrentAccount,BranchCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable +headofficecurrentaccount 1 HeadOfficeCurrentAccount +held-to-maturity bonds 5 HeldToMaturityBonds,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +heldtomaturitybonds 1 HeldToMaturityBonds +in 81 Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings,AmortizationExpense +income 18 NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +income summary 18 IncomeSummary,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +income taxes - deferred 48 IncomeTaxesAdjustment,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeSummary,NetIncomeAttributableToNCI,LongTermNationalBonds +income taxes refund receivable 39 IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,ConsumptionTaxRefundReceivable,LongTermLoansReceivable,AccountsReceivable +incomesummary 1 IncomeSummary +incometaxesadjustment 1 IncomeTaxesAdjustment +incometaxesrefundreceivable 1 IncomeTaxesRefundReceivable +incorporationexpenses 1 IncorporationExpenses +indirect 1 AccumulatedDepreciation +instead. 1 MerchandiseInventory +instruments 1 ToolsAndInstruments +insurance 2 InsuranceGain,InsuranceExpense +insurance expenses 26 InsuranceExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,InsuranceGain +insuranceexpense 1 InsuranceExpense +insurancegain 1 InsuranceGain +intact. 1 AllowanceForDoubtfulAccounts +intangibles 1 AmortizationExpense +interest 9 InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,LeaseholdRights,NonControllingInterests,InterestOnSecurities,NetIncomeAttributableToNCI,NetLossAttributableToNCI +interest earned 12 NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue,LeaseholdRights,NonControllingInterests,EarnedSurplus,InterestOnSecurities +interest expense 48 InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses 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EquityInEarningsOfInvestee +investment 6 InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +investment in associate 82 InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Deposits,Products,Machinery,Building +investment securities 15 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities +investmentinassociate 1 InvestmentInAssociate +investmentsecurities 3 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +is 25 Products,AdvertisingExpense,MiscellaneousExpenses,MerchandiseInventory,CashOverShort,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,MiscellaneousLoss,CommunicationExpenses +issuance 1 StockIssuanceCosts +it 97 Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,ReserveDepositReceivable,CapitalStock,RetainedEarnings,LongTermLoansPayable,ShortTermLoansPayable +job. 1 AllowanceForDoubtfulAccounts +land 4 Land,LeaseholdRights,LandRentReceived,LandRentPaid +landrentpaid 1 LandRentPaid +landrentreceived 1 LandRentReceived +lease expenses 29 LeaseExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets +lease liabilities 7 LeaseObligations,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,RefundLiabilities,DeferredTaxLiabilities,LeaseExpenses +leased assets 41 LeasedAssets,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand +leasedassets 1 LeasedAssets +leaseexpenses 1 LeaseExpenses +leasehold interests in land 83 LeaseholdRights,NonControllingInterests,LandRentReceived,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery +leaseholdrights 1 LeaseholdRights +leaseobligations 1 LeaseObligations +legacy 2 AccumulatedDepreciation,CommunicationExpenses +legal (appropriated) retained earnings reserve 15 LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,EarnedSurplus,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses,LegalCapitalSurplus +legal capital surplus 7 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,LegalRetainedEarnings,EarnedSurplus,StatutoryWelfareExpenses +legal welfare expenses 27 StatutoryWelfareExpenses,WelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LegalRetainedEarnings,CommunicationExpenses +legalcapitalsurplus 1 LegalCapitalSurplus +legalretainedearnings 1 LegalRetainedEarnings +liabilities 3 RefundLiabilities,DeferredTaxLiabilities,LeaseObligations +liability 41 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable +loans 8 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable,LoansReceivable +loans payable 20 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable +loans payable on notes 100 NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable +loans receivable 23 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesReceivable +loans receivable on notes 100 NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable +loanspayable 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +loansreceivable 4 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable +long-term accounts payable - other 45 LongTermOtherPayables,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermNationalBonds,LongTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,AccountsPayable,OtherPayables +long-term loans payable 22 LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermOtherPayables,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable +long-term loans receivable 27 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable +long-term national bonds 11 LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned,LongTermPrepaidExpenses,LongTermOtherPayables,GainOnNationalSubsidies +long-term national bonds payable 23 LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermOtherPayables,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable +long-term prepaid expenses 32 LongTermPrepaidExpenses,PrepaidExpenses,LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses +longtermloanspayable 1 LongTermLoansPayable +longtermloansreceivable 1 LongTermLoansReceivable +longtermnationalbonds 2 LongTermNationalBonds,LongTermNationalBondsPayable +longtermnationalbondspayable 1 LongTermNationalBondsPayable +longtermotherpayables 1 LongTermOtherPayables +longtermprepaidexpenses 1 LongTermPrepaidExpenses +loss 18 NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +loss attributable to non-controlling interests 38 NetLossAttributableToNCI,NetIncomeAttributableToNCI,CashOverShort,NonControllingInterests,InventoryShrinkageLoss,LossOnRetirementOfFixedAssets,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense +loss on fire 94 LossOnFire,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets +loss on retirement of non-current assets 132 LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +loss on sale of electronically recorded monetary claims 112 LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets +loss on sale of investment securities 118 LossOnSalesOfInvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets +loss on sale of receivables 113 LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise +loss on sale of securities 115 LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets +loss on sales of fixed assets 132 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnDonationOfFixedAssets,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities +loss on sales of notes receivable 122 LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,NotesLoansReceivable,GainOnSalesOfFixedAssets,DishonoredNotesReceivable,NonOperatingNotesReceivable +loss on tax purpose reduction entry of non-current assets 138 LossOnReductionOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities +loss on valuation of securities 113 LossOnValuationOfSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities +losses 1 ForeignExchangeLosses +lossonfire 1 LossOnFire +lossonreductionoffixedassets 1 LossOnReductionOfFixedAssets +lossonretirementoffixedassets 1 LossOnRetirementOfFixedAssets +lossonsalesofelectronicallyrecordedreceivables 1 LossOnSalesOfElectronicallyRecordedReceivables +lossonsalesoffixedassets 1 LossOnSalesOfFixedAssets +lossonsalesofinvestmentsecurities 1 LossOnSalesOfInvestmentSecurities +lossonsalesofnotesreceivable 1 LossOnSalesOfNotesReceivable +lossonsalesofreceivables 1 LossOnSalesOfReceivables +lossonsalesofsecurities 1 LossOnSalesOfSecurities +lossonvaluationofmerchandise 1 LossOnValuationOfMerchandise +lossonvaluationofsecurities 1 LossOnValuationOfSecurities 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InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation +method. 1 EquityInEarningsOfInvestee +miscellaneous 4 MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome +miscellaneous income 20 CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes +miscellaneous loss 20 CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome,InventoryShrinkageLoss,LossOnValuationOfMerchandise +miscellaneousexpenses 1 MiscellaneousExpenses +miscellaneousincome 2 CashOverShort,MiscellaneousIncome +miscellaneousloss 2 CashOverShort,MiscellaneousLoss +monetary 4 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables +name. 1 AccumulatedDepreciation +named 1 CommunicationExpenses +national 6 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,GainOnNationalSubsidies +national bond interest earned 18 NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue +nationalbondinterestearned 1 NationalBondInterestEarned +net income 27 NetIncome,NetIncomeAttributableToNCI,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort +net loss 26 NetLoss,LossOnSalesOfElectronicallyRecordedReceivables,NetLossAttributableToNCI,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets +netdefinedbenefitasset 1 NetDefinedBenefitAsset +netdefinedbenefitliability 1 NetDefinedBenefitLiability +netincome 2 NetIncome,NetIncomeAttributableToNCI +netincomeattributabletonci 1 NetIncomeAttributableToNCI +netloss 2 NetLoss,NetLossAttributableToNCI +netlossattributabletonci 1 NetLossAttributableToNCI +new 2 ConstructionFundReserve,NewspaperBooksExpenses +newspaperbooksexpenses 1 NewspaperBooksExpenses +newspapers and books 18 NewspaperBooksExpenses,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +non-controlling 3 NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI +non-controlling interests 4 NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI,LeaseholdRights +non-current 3 GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets +non-negative 1 AllowanceForDoubtfulAccounts +non-operating 4 NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations +non-operating notes payable 23 NonOperatingNotesPayable,CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable +non-operating notes receivable 24 NonOperatingNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable +noncontrollinginterests 1 NonControllingInterests +nonoperatingelectronicallyrecordedobligations 1 NonOperatingElectronicallyRecordedObligations +nonoperatingelectronicallyrecordedreceivable 1 NonOperatingElectronicallyRecordedReceivable +nonoperatingnotespayable 1 NonOperatingNotesPayable +nonoperatingnotesreceivable 1 NonOperatingNotesReceivable +not 12 CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,AllowanceForDoubtfulAccounts,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable +notes 9 CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable +notes payable 21 CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +notes receivable 23 NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable +notesloanspayable 1 NotesLoansPayable +notesloansreceivable 1 NotesLoansReceivable +notespayable 2 NotesPayable,NonOperatingNotesPayable +notesreceivable 4 NotesReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable +obligations 5 ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations +of 39 SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets +off 8 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,RecoveryOfBadDebts,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers +office 2 HeadOfficeCurrentAccount,DepositsReceivedFromOfficers +officers 1 DepositsReceivedFromOfficers +on 88 LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip +operating expenses 30 OperatingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,NonOperatingNotesReceivable +operating revenue 44 OperatingRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +operatingexpenses 1 OperatingExpenses +operatingrevenue 1 OperatingRevenue +ordinary profit 3 OrdinaryProfit,GrossProfit,NetIncomeAttributableToNCI +ordinaryprofit 1 OrdinaryProfit +organization expenses 25 IncorporationExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses +other 5 OtherReceivables,OtherPayables,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities +other capital surplus 9 OtherCapitalSurplus,LegalCapitalSurplus,CapitalSurplus,CapitalStock,OtherReceivables,OtherPayables,LongTermOtherPayables,ValuationDifferenceOnOtherSecurities,EarnedSurplus +other payables 5 OtherPayables,LongTermOtherPayables,OtherReceivables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities +other receivables 8 OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +othercapitalsurplus 1 OtherCapitalSurplus +otherpayables 2 OtherPayables,LongTermOtherPayables +otherreceivables 1 OtherReceivables +over 4 GovernmentService,CashOverShort,BankOverdraft,RecoveryOfBadDebts +overdraft 1 BankOverdraft +paid 12 AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid,LongTermPrepaidExpenses +patent 2 Patent,AmortizationOfPatents +payable 16 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable,NotesPayable +payables 2 OtherPayables,LongTermOtherPayables +payment 6 CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees +payment fees / fees paid 38 PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,MembershipFees,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable +paymentfees 2 ReceiptFee,PaymentFees +payments 2 PaymentsOnBehalf,SuspensePayments +payments made on behalf 89 PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense +paymentsonbehalf 1 PaymentsOnBehalf +pension 1 PrepaidPensionCost +periodic/3-account 1 MerchandiseInventory +periods 1 AdditionalIncomeTaxesForPriorPeriods +perpetual\/specific-identification 1 MerchandiseInventory +petty cash 3 PettyCash,Cash,CashOverShort +pettycash 1 PettyCash +placeholder; 1 IncomeSummary +prepaid 4 PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,PrepaidPensionCost +prepaid corporate income taxes 23 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome +prepaid expenses 27 PrepaidExpenses,LongTermPrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses,PrepaidPensionCost +prepaid pension costs 6 PrepaidPensionCost,PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,StockIssuanceCosts,StorageExpenses +prepaidcorporateincometaxes 1 PrepaidCorporateIncomeTaxes +prepaidexpenses 2 PrepaidExpenses,LongTermPrepaidExpenses +prepaidpensioncost 1 PrepaidPensionCost +presentation 1 AllowanceForDoubtfulAccounts +prior 1 AdditionalIncomeTaxesForPriorPeriods +procedures 2 NetIncomeAttributableToNCI,NetLossAttributableToNCI +process 1 WorkInProcess +products 2 Products,MerchandiseInventory +profit 3 GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI +profit attributable to non-controlling interests 26 NetIncomeAttributableToNCI,NetLossAttributableToNCI,NonControllingInterests,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit,OrdinaryProfit,CentralBankPaymentIncome +progress 2 ConstructionInProgress,SoftwareInProgress +property tax payable 32 PropertyTaxPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,TaxesExpense +propertytaxpayable 1 PropertyTaxPayable +provision 10 ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties +provision for bonuses 30 AllowanceForBonuses,ProvisionForBonuses,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForProductWarranties +provision for doubtful accounts 33 ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs +provision for repairs 29 AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,RepairFundReserve,ReversalOfAllowanceForProductWarranties,ProvisionForBonuses +provision for retirement benefits 32 AllowanceForRetirementBenefits,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties +provision for warranties 28 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForBonuses +provisionforbonuses 1 ProvisionForBonuses +provisionfordoubtfulaccounts 1 ProvisionForDoubtfulAccounts +provisionforproductwarranties 1 ProvisionForProductWarranties +provisionforrepairs 1 ProvisionForRepairs +purchase 4 Purchases,MerchandiseInventory,GainOnBargainPurchase,PurchaseRebates +purchase rebates 5 PurchaseRebates,Purchases,MerchandiseInventory,GainOnBargainPurchase,SalesRebates +purchaserebates 1 PurchaseRebates 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DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers +reciprocal 1 HeadOfficeCurrentAccount +recorded 5 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables +recovery of bad debts written off 40 RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers,SalesCost,GrossProfit +recoveryofbaddebts 1 RecoveryOfBadDebts +reduction 1 LossOnReductionOfFixedAssets +refund 4 IncomeTaxesRefundReceivable,RefundLiabilities,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable +refund liabilities 6 RefundLiabilities,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LeaseObligations,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable +refund of income taxes 59 RefundOfIncomeTaxes,IncomeTaxesRefundReceivable,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,NetIncomeAttributableToNCI,SalesCost,TaxesExpense +refundliabilities 1 RefundLiabilities +refundofincometaxes 1 RefundOfIncomeTaxes +related 1 AccumulatedDepreciation +released). 1 ReversalOfAllowanceForDoubtfulAccounts +rent 10 CurrentDeposits,RentExpense,RentalIncome,GainOnDonationOfFixedAssets,LandRentReceived,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LandRentPaid,BranchCurrentAccount,HeadOfficeCurrentAccount +rent expenses on land 116 LandRentPaid,Commutation,CommunicationExpenses,LongTermPrepaidExpenses,GainOnDonationOfFixedAssets,LandRentReceived,IncorporationExpenses,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,CurrentDeposits +rental income 18 RentalIncome,LandRentReceived,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +rental income from land 24 LandRentReceived,RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,Land,CashOverShort,AccruedCorporateIncomeTaxes +rentalincome 1 RentalIncome +rentexpense 1 RentExpense +repair expenses 29 RepairsExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,AllowanceForRepairs +repairfundreserve 1 RepairFundReserve +repairs 5 AllowanceForRepairs,RepairFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,RepairsExpense +repairsexpense 1 RepairsExpense +research and development expenses 39 ResearchAndDevelopmentExpenses,DevelopmentExpenses,LandRentPaid,NewspaperBooksExpenses,Products,Machinery,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses +researchanddevelopmentexpenses 1 ResearchAndDevelopmentExpenses +reserve 9 ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve +reserve deposits, asset side 89 ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,IncomeSummary,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities +reserve deposits, liability side 50 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable +reserve for depreciation 33 ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory +reserve for dividend equalization 34 DividendEqualizationReserve,ReserveForDepreciation,AccumulatedDepreciation,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,UnpaidDividends +reserve for new construction 34 ConstructionFundReserve,ReserveForDepreciation,AccumulatedDepreciation,DividendEqualizationReserve,RepairFundReserve,GainOnConstructionGrants,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory +reserve for repairs 33 RepairFundReserve,ReserveForDepreciation,AccumulatedDepreciation,AllowanceForRepairs,DividendEqualizationReserve,ConstructionFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ReserveDepositReceivable,ReserveDepositPayable +reservedepositpayable 1 ReserveDepositPayable +reservedepositreceivable 1 ReserveDepositReceivable +reservefordepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +retained 5 RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses,EarnedSurplus +retained earnings 6 RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses +retainedearnings 2 RetainedEarnings,LegalRetainedEarnings +retirement 5 NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets +retirement benefit asset 85 NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities +retirement benefit expenses 29 RetirementBenefitExpenses,NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses +retirement benefit liability 44 AllowanceForRetirementBenefits,NetDefinedBenefitLiability,NetDefinedBenefitAsset,RetirementBenefitExpenses,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable +retirementbenefitexpenses 1 RetirementBenefitExpenses +revenue 39 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +reversal of allowance for doubtful accounts 67 ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits +reversal of provision for repairs 63 ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits +reversal of provision for warranties 62 ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits +reversalofallowancefordoubtfulaccounts 1 ReversalOfAllowanceForDoubtfulAccounts +reversalofallowanceforproductwarranties 1 ReversalOfAllowanceForProductWarranties +reversalofallowanceforrepairs 1 ReversalOfAllowanceForRepairs +rights 2 LeaseholdRights,AmortizationOfPatents +sale 15 SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates +sales 14 SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates,LossOnSalesOfElectronicallyRecordedReceivables +sales rebates 15 SalesRebates,SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables +salescost 1 SalesCost +salesrebates 1 SalesRebates +savings deposits 12 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +securities 12 Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +securitydepositspaid 1 SecurityDepositsPaid +separately 2 NetIncomeAttributableToNCI,NetLossAttributableToNCI +service 3 GovernmentService,ServiceRevenue,CostOfServices +service revenue 41 ServiceRevenue,GovernmentService,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +servicerevenue 1 ServiceRevenue +services 1 CostOfServices +share issuance costs 6 StockIssuanceCosts,PrepaidPensionCost,StockSubscriptionDeposits,StorageExpenses,SubsidiaryStocks,AffiliateStocks +shares 3 StockSubscriptionDeposits,SubsidiaryStocks,AffiliateStocks +shares of associates 39 AffiliateStocks,StockSubscriptionDeposits,SubsidiaryStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +shares of subsidiaries 39 SubsidiaryStocks,StockSubscriptionDeposits,AffiliateStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable +short 5 ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,CashOverShort +short-term loans payable 21 ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable +short-term loans receivable 25 ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,LoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable +short-term national bonds 9 ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned,GainOnNationalSubsidies,HeldToMaturityBonds +short-term national bonds payable 22 ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable +shorttermloanspayable 1 ShortTermLoansPayable +shorttermloansreceivable 1 ShortTermLoansReceivable +shorttermnationalbonds 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +shorttermnationalbondspayable 1 ShortTermNationalBondsPayable +shrinkage 1 InventoryShrinkageLoss +side 5 ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,IncomeSummary +side's 1 AllowanceForDoubtfulAccounts +smaller 1 ReversalOfAllowanceForDoubtfulAccounts +software 3 Software,SoftwareInProgress,AmortizationOfSoftware +software in progress 83 SoftwareInProgress,ConstructionInProgress,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment +softwareinprogress 1 SoftwareInProgress +special 1 DepositsInSpecialAccounts +statutorywelfareexpenses 1 StatutoryWelfareExpenses +stay 1 AllowanceForDoubtfulAccounts +stock 6 StockInvestment,CapitalStock,StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks +stock investment 11 StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock,StockSubscriptionDeposits,GainOnSalesOfInvestmentSecurities,StockIssuanceCosts,LossOnSalesOfInvestmentSecurities,SubsidiaryStocks +stockinvestment 1 StockInvestment +stockissuancecosts 1 StockIssuanceCosts +stocksubscriptiondeposits 1 StockSubscriptionDeposits +storage costs 3 StorageExpenses,PrepaidPensionCost,StockIssuanceCosts +storageexpenses 1 StorageExpenses +structure 2 AllowanceForDoubtfulAccounts,Structures +structures 1 Structures +subscriptions 1 StockSubscriptionDeposits +subsidiaries 1 SubsidiaryStocks +subsidiarystocks 1 SubsidiaryStocks +subsidies 1 GainOnNationalSubsidies +subsidy expenditure 4 SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome +subsidy income 19 SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +subsidyexpense 1 SubsidyExpense +subsidyincome 1 SubsidyIncome +summary 1 IncomeSummary +supplies 2 SuppliesExpenses,SuppliesOnHand +suppliesexpenses 1 SuppliesExpenses +suppliesonhand 1 SuppliesOnHand +surplus 4 LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,EarnedSurplus +suspense account 21 CashOverShort,SuspenseAccount,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,AccountsPayable,UnearnedRevenue +suspense payments 5 SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts,SuspenseAccount +suspense receipts 4 SuspenseReceipts,SuspensePayments,CashOverShort,SuspenseAccount +suspenseaccount 1 SuspenseAccount +suspensepayments 1 SuspensePayments +suspensereceipts 1 SuspenseReceipts +tax 17 TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,DeferredTaxAssets +tax revenue 55 TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +taxes 9 TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment +taxesexpense 1 TaxesExpense +taxesrevenue 1 TaxesRevenue +technical 1 IncomeSummary +temporary/suspense 1 CashOverShort +than 1 ReversalOfAllowanceForDoubtfulAccounts +the 14 InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts +time deposits 12 TimeDeposits,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived +timedeposits 1 TimeDeposits +to 22 Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome,MerchandiseInventory,CashOverShort,ToolsAndInstruments,StockSubscriptionDeposits,InterestOnSecurities +tools and instruments 17 ToolsAndInstruments,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand +toolsandinstruments 1 ToolsAndInstruments +trademark 1 Trademark +trading securities 12 TradingSecurities,Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities +tradingsecurities 1 TradingSecurities +transfer 2 NetIncomeAttributableToNCI,NetLossAttributableToNCI +transit 1 GoodsInTransit +translation 1 CumulativeTranslationAdjustment +transportation 1 BusinessTrip +travel and transportation 17 BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments +treasury 2 CentralBankPaymentExpense,CentralBankPaymentIncome +under 4 InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation +unearned revenue 39 UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +unearnedrevenue 1 UnearnedRevenue +unpaid dividends 4 UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,DividendsReceived +unpaiddividends 1 UnpaidDividends +use 9 MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses +used 1 ReversalOfAllowanceForDoubtfulAccounts +utilities 1 UtilitiesExpense +utilitiesexpense 1 UtilitiesExpense +valuation 6 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnValuationOfSecurities +valuation difference on available-for-sale securities 92 ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,GainOnSalesOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities +valuation loss on goods 95 LossOnValuationOfMerchandise,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +valuationdifferenceonothersecurities 1 ValuationDifferenceOnOtherSecurities +value added 2 ValueAdded,AllowanceForDoubtfulAccounts +valueadded 1 ValueAdded +values 1 AllowanceForDoubtfulAccounts +vehicle 1 Vehicle +vehicles 1 Vehicle +wage income 19 WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +wageearned 1 WageEarned +wageexpenditure 1 WageExpenditure +wages 1 WageExpenditure +warranties 3 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties +welfare 2 WelfareExpenses,StatutoryWelfareExpenses +welfare expenses 25 WelfareExpenses,StatutoryWelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses +welfareexpenses 2 WelfareExpenses,StatutoryWelfareExpenses +when 1 ReversalOfAllowanceForDoubtfulAccounts +work in process 81 WorkInProcess,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings +workinprocess 1 WorkInProcess +written 1 RecoveryOfBadDebts +— 10 ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +が本科目を買掛金の代用にしていた経緯あり) 1 ReserveDepositPayable +その他有価証券 2 ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities +その他有価証券評価差額金 1 ValuationDifferenceOnOtherSecurities +その他資本剰余金 1 OtherCapitalSurplus +では 2 Products,Commutation +と区別される) 1 AmortizationExpense +のれん 3 Goodwill,GainOnBargainPurchase,AmortizationOfGoodwill +のれん償却 1 AmortizationOfGoodwill +を使う 4 Products,ReserveForDepreciation,ReserveDepositPayable,Commutation +を使う) 2 ReserveForDepreciation,Commutation +を使うこと 1 ReserveDepositPayable +クレジット売掛金 1 CreditCardReceivable +ソフトウェア 4 AmortizationExpense,Software,SoftwareInProgress,AmortizationOfSoftware +ソフトウェア仮勘定 1 SoftwareInProgress +ソフトウェア償却 1 AmortizationOfSoftware +リース債務 1 LeaseObligations +リース資産 1 LeasedAssets +不渡手形 1 DishonoredNotesReceivable +中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 1 ReserveDepositPayable +交際費 1 EntertainmentExpenses +仕入 3 Products,Purchases,PurchaseRebates +仕入割戻 1 PurchaseRebates +仕掛品 1 WorkInProcess +付加価値。SNA\/マクロ系 1 ValueAdded +付加価値。sna\/マクロ系 1 ValueAdded +仮受消費税 1 ConsumptionTaxReceived +仮受金 1 SuspenseReceipts +仮払法人税等 1 PrepaidCorporateIncomeTaxes +仮払消費税 1 ConsumptionTaxPaid +仮払金 1 SuspensePayments +会議費 1 MeetingExpenses +保守費 1 MaintenanceExpenses +保管費 1 StorageExpenses +保証債務 2 ContraAccountForGuaranteeObligations,GuaranteeObligations +保証債務見返 1 ContraAccountForGuaranteeObligations +保険差益 1 InsuranceGain +保険料 1 InsuranceExpense +修繕引当金 3 AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs +修繕引当金戻入 1 ReversalOfAllowanceForRepairs +修繕引当金繰入 1 ProvisionForRepairs +修繕積立金 1 RepairFundReserve +修繕費 1 RepairsExpense +借入金 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +借地権 1 LeaseholdRights +備品 1 Fixtures +債権売却損 2 LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables +償却債権取立益 1 RecoveryOfBadDebts +分法 4 InvestmentInAssociate,Products,EquityInEarningsOfInvestee,MerchandiseInventory +分法: 1 MerchandiseInventory +別段預金 1 DepositsInSpecialAccounts +別途積立金 1 GeneralReserve +利益剰余金 2 RetainedEarnings,EarnedSurplus +利益準備金 1 LegalRetainedEarnings +前受収益 1 UnearnedRevenue +前受金 1 AdvancesReceived +前払年金費用 1 PrepaidPensionCost +前払費用 2 PrepaidExpenses,LongTermPrepaidExpenses +前払金 1 AdvancesPaid +創立費 1 IncorporationExpenses +区分) 2 NetIncome,NetLoss +原材料 1 RawMaterials +受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived' 10 DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +受入預金 — 銀行側の負債としての預金。sna\/マクロ系。従業員等からの預り金は 'depositsreceived' 10 DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +受取利息 1 InterestEarned +受取商品券 1 GiftCertificatesReceived +受取地代 1 LandRentReceived +受取家賃 1 RentalIncome +受取手形 2 NotesReceivable,NonOperatingNotesReceivable +受取手数料。支払側は 'PaymentFees' 1 ReceiptFee +受取手数料。支払側は 'paymentfees' 1 ReceiptFee +受取配当金 1 DividendsReceived +商品 7 Products,MerchandiseInventory,GiftCertificatesReceived,AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,LossOnValuationOfMerchandise,ProvisionForProductWarranties +商品保証引当金 3 AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties +商品保証引当金戻入 1 ReversalOfAllowanceForProductWarranties +商品保証引当金繰入 1 ProvisionForProductWarranties +商品評価損 1 LossOnValuationOfMerchandise +商標権 2 AmortizationExpense,Trademark +営業収益 1 OperatingRevenue +営業外受取手形 1 NonOperatingNotesReceivable +営業外支払手形 1 NonOperatingNotesPayable +営業外電子記録債務 1 NonOperatingElectronicallyRecordedObligations +営業外電子記録債権 1 NonOperatingElectronicallyRecordedReceivable +営業費用 1 OperatingExpenses +固定資産受贈益 1 GainOnDonationOfFixedAssets +固定資産圧縮損 1 LossOnReductionOfFixedAssets +固定資産売却損 1 LossOnSalesOfFixedAssets +固定資産売却益 1 GainOnSalesOfFixedAssets +固定資産除却損 1 LossOnRetirementOfFixedAssets +国債利息収入 1 NationalBondInterestEarned +国庫納付金収入。SNA\/マクロ系 1 CentralBankPaymentIncome +国庫納付金収入。sna\/マクロ系 1 CentralBankPaymentIncome +国庫納付金支出。SNA\/マクロ系 1 CentralBankPaymentExpense +国庫納付金支出。sna\/マクロ系 1 CentralBankPaymentExpense +国庫補助金受贈益 1 GainOnNationalSubsidies +土地 1 Land +在外子会社等の外貨建財務諸表の換算差額を計上する 1 CumulativeTranslationAdjustment +売上 5 Products,SalesCost,GrossProfit,Sales,SalesRebates +売上割戻 1 SalesRebates +売上原価 1 SalesCost +売上総利益 — 決算振替用 10 GrossProfit,NetIncome,OrdinaryProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +売掛金 2 AccountsReceivable,CreditCardReceivable +売買目的有価証券 1 TradingSecurities +契約資産 1 ContractAssets +子会社株式 1 SubsidiaryStocks +定期預金 1 TimeDeposits +小口現金 1 PettyCash +工事負担金受贈益 1 GainOnConstructionGrants +工具器具 1 ToolsAndInstruments +差入保証金 1 SecurityDepositsPaid +差額補充法/洗替法 1 ReversalOfAllowanceForDoubtfulAccounts +市中銀行が中央銀行に置く準備預金。SNA\/マクロ系) 1 ReserveDepositReceivable +広告宣伝費 1 AdvertisingExpense +建物 1 Building +建設仮勘定 1 ConstructionInProgress +当座借越 1 BankOverdraft +当座預金 1 CurrentDeposits +当期純利益 — 決算振替用。借方側に立つため Expense 区分 48 NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost +当期純利益 — 決算振替用。借方側に立つため expense 区分 48 NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost +当期純損失 — 決算振替用。貸方側に立つため Revenue 区分 46 NetLoss,NetIncome,GrossProfit,OrdinaryProfit,NetLossAttributableToNCI,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense +当期純損失 — 決算振替用。貸方側に立つため revenue 区分 46 NetLoss,NetIncome,GrossProfit,OrdinaryProfit,NetLossAttributableToNCI,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense +役務原価 1 CostOfServices +役務収益 1 ServiceRevenue +役員預り金 1 DepositsReceivedFromOfficers +手形借入金 1 NotesLoansPayable +手形売却損 1 LossOnSalesOfNotesReceivable +手形貸付金 1 NotesLoansReceivable +投資有価証券 3 InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities +投資有価証券売却損 1 LossOnSalesOfInvestmentSecurities +投資有価証券売却益 1 GainOnSalesOfInvestmentSecurities +持分法による投資利益 1 EquityInEarningsOfInvestee +損益 1 IncomeSummary +支店 1 BranchCurrentAccount +支払リース料 1 LeaseExpenses +支払利息 1 InterestExpense +支払地代 1 LandRentPaid +支払家賃 1 RentExpense +支払手形 2 NotesPayable,NonOperatingNotesPayable +支払手数料 1 PaymentFees +政府サービス。SNA\/マクロ系 1 GovernmentService +政府サービス。sna\/マクロ系 1 GovernmentService +新築積立金 1 ConstructionFundReserve +新聞図書費 1 NewspaperBooksExpenses +旅費交通費 1 BusinessTrip +旧称。新規コードでは 1 Commutation +普通預金 1 Deposits +有価証券 12 Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities +有価証券利息 1 InterestOnSecurities +有価証券売却損 2 LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities +有価証券売却益 2 GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities +有価証券評価損 1 LossOnValuationOfSecurities +有価証券評価益 1 GainOnValuationOfSecurities +未収入金 1 OtherReceivables +未収収益 1 AccruedRevenue +未収還付法人税等 1 IncomeTaxesRefundReceivable +未収還付消費税 1 ConsumptionTaxRefundReceivable +未払固定資産税 1 PropertyTaxPayable +未払法人税等 1 AccruedCorporateIncomeTaxes +未払消費税 1 AccruedConsumptionTax +未払費用 1 AccruedExpenses +未払賞与 1 BonusesPayable +未払配当金 1 UnpaidDividends +未払金 2 OtherPayables,LongTermOtherPayables +未決算 1 SuspenseAccount +未着品 1 GoodsInTransit +本店 1 HeadOfficeCurrentAccount +株式交付費 1 StockIssuanceCosts +株式投資 1 StockInvestment +株式申込証拠金 1 StockSubscriptionDeposits +棚卸減耗損 1 InventoryShrinkageLoss +構築物 1 Structures +機械装置 1 Machinery +水道光熱費 1 UtilitiesExpense +決算振替用) 2 GrossProfit,OrdinaryProfit +決算振替用。借方側に立つため 1 NetIncome +決算振替用。貸方側に立つため 1 NetLoss +法人税等 7 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment +法人税等調整額 1 IncomeTaxesAdjustment +法定福利費 1 StatutoryWelfareExpenses +消耗品費 1 SuppliesExpenses +消費支出。SNA\/マクロ系 1 ConsumptionExpenditure +消費支出。sna\/マクロ系 1 ConsumptionExpenditure +減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額 11 ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +減価償却引当金 — sna\/マクロ系の旧称。簿記の間接法には 'accumulateddepreciation' (減価償却累計額 11 ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +減価償却累計額 2 ReserveForDepreciation,AccumulatedDepreciation +減価償却費 2 Depreciation,AmortizationExpense +満期保有目的債券 1 HeldToMaturityBonds +準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系 10 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +準備預金, 負債側 — 中央銀行が受け入れる準備預金。sna\/マクロ系 10 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系 10 ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。sna\/マクロ系 10 ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +火災損失 1 LossOnFire +為替差損 1 ForeignExchangeLosses +為替差益 1 ForeignExchangeGains +為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目 1 CumulativeTranslationAdjustment +為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する oci/資本の部の項目 1 CumulativeTranslationAdjustment +無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費 11 AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit +無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'depreciation' (減価償却費 11 AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit +特許権 3 AmortizationExpense,Patent,AmortizationOfPatents +特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 1 AmortizationExpense +特許権償却 1 AmortizationOfPatents +現金 3 Cash,PettyCash,CashOverShort +現金過不足 1 CashOverShort +発行側) 2 LongTermNationalBondsPayable,ShortTermNationalBondsPayable +発行銀行券。SNA\/マクロ系 1 CentralBankNotePayable +発行銀行券。sna\/マクロ系 1 CentralBankNotePayable +発送費 1 DeliveryExpenses +短期借入金 1 ShortTermLoansPayable +短期国債 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +短期国債, 発行側 2 ShortTermNationalBondsPayable,LongTermNationalBondsPayable +短期貸付金 1 ShortTermLoansReceivable +研究開発費 1 ResearchAndDevelopmentExpenses +福利厚生費 1 WelfareExpenses +租税公課 1 TaxesExpense +租税収入。SNA\/マクロ系 1 TaxesRevenue +租税収入。sna\/マクロ系 1 TaxesRevenue +立替金 1 PaymentsOnBehalf +経常利益 — 決算振替用 10 OrdinaryProfit,NetIncome,GrossProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +給料 1 WageExpenditure +繰延税金負債 1 DeferredTaxLiabilities +繰延税金資産 1 DeferredTaxAssets +繰越利益剰余金 1 RetainedEarnings +繰越商品 2 Products,MerchandiseInventory +補助金収入。SNA\/マクロ系 1 SubsidyIncome +補助金収入。sna\/マクロ系 1 SubsidyIncome +補助金支出。SNA\/マクロ系 1 SubsidyExpense +補助金支出。sna\/マクロ系 1 SubsidyExpense +設備投資 1 EquipmentInvestment +諸会費 1 MembershipFees +負ののれん発生益 1 GainOnBargainPurchase +負債側 1 ReserveDepositPayable +貯蔵品 1 SuppliesOnHand +買掛金 2 ReserveDepositPayable,AccountsPayable +貸付金 4 LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable +貸倒引当金 3 AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +貸倒引当金戻入 1 ReversalOfAllowanceForDoubtfulAccounts +貸倒引当金繰入 1 ProvisionForDoubtfulAccounts +貸倒損失 1 BadDebtLoss +賃金収入。SNA\/マクロ系 1 WageEarned +賃金収入。sna\/マクロ系 1 WageEarned +資本剰余金 2 OtherCapitalSurplus,CapitalSurplus +資本準備金 1 LegalCapitalSurplus +資本金 1 CapitalStock +資産側 1 ReserveDepositReceivable +賞与 4 BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses +賞与引当金 2 AllowanceForBonuses,ProvisionForBonuses +賞与引当金繰入 1 ProvisionForBonuses +車両運搬具 1 Vehicle +返金負債 1 RefundLiabilities +追徴法人税等 1 AdditionalIncomeTaxesForPriorPeriods +退職給付に係る負債 1 NetDefinedBenefitLiability +退職給付に係る資産 1 NetDefinedBenefitAsset +退職給付引当金 1 AllowanceForRetirementBenefits +退職給付費用 1 RetirementBenefitExpenses +通信費 2 Commutation,CommunicationExpenses +通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う 12 Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit +通信費 — 旧称。新規コードでは 'communicationexpenses' を使う 12 Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit +還付法人税等 2 IncomeTaxesRefundReceivable,RefundOfIncomeTaxes +配当平均積立金 1 DividendEqualizationReserve +金 74 Cash,Deposits,CurrentDeposits,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,Gold,CapitalStock,RetainedEarnings +銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 1 DepositPayable +長期借入金 1 LongTermLoansPayable +長期前払費用 1 LongTermPrepaidExpenses +長期国債 2 LongTermNationalBonds,LongTermNationalBondsPayable +長期国債, 発行側 2 LongTermNationalBondsPayable,ShortTermNationalBondsPayable +長期未払金 1 LongTermOtherPayables +長期貸付金 1 LongTermLoansReceivable +開業費 1 BusinessCommencementExpenses +開発費 2 ResearchAndDevelopmentExpenses,DevelopmentExpenses +関係会社株式 1 InvestmentInAssociate +関連会社株式 1 AffiliateStocks +雑損 1 MiscellaneousLoss +雑益 1 MiscellaneousIncome +雑費 1 MiscellaneousExpenses +電子記録債務 2 ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations +電子記録債権 3 ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables +電子記録債権売却損 1 LossOnSalesOfElectronicallyRecordedReceivables +非支配株主に帰属する当期純利益 1 NetIncomeAttributableToNCI +非支配株主に帰属する当期純損失 1 NetLossAttributableToNCI +非支配株主持分 1 NonControllingInterests +預り保証金 1 GuaranteeDepositsReceived +預り金 3 DepositPayable,DepositsReceived,DepositsReceivedFromOfficers +預金利息収入 1 DepositInterestEarned diff --git a/test/fixtures/pre-account-semantics-050/README.md b/test/fixtures/pre-account-semantics-050/README.md new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-account-semantics-050/README.md @@ -0,0 +1,33 @@ +# Pre-account-semantics 0.5.0.0 baseline + +These schema-1 fixtures freeze all 232 concrete account titles at commit +`0d8e2791429145f2a48c79adbe62563328ee5c0b`, immediately before +`audit-harness:account-semantics-reporting-pipeline` Land 1-5. + +The fixtures are compatibility evidence. Placeholder divisions and legacy +presentation placement are recorded as observed behavior, not endorsed as +normatively correct accounting classifications. + +- `semantics.tsv`: Enum and actual Binary bytes, registry division/closing/ + contra/fixed-current metadata, side/PIMO behavior, final-stock transfer. +- `account-info.tsv`: exact LLM-facing `Assist.AccountInfo` projection. +- `projection-membership.tsv`: membership in the eight current balance-sheet + projection functions for both Not and Hat postings. +- `presentation.tsv`: exact `bsRows` and `plRows` output for one Not posting. +- `consumer-inventory.txt`: closed initial search result for functions and + metadata coupled to the current classification model. + +Regenerate into a temporary directory with: + +```text +stack exec runghc -- -isrc tools/DumpAccountSemanticsGolden.hs +``` + +Verify the closed consumer search with: + +```text +tools/check-account-semantics-consumers.sh +``` + +Never overwrite these files after a semantic change. Expected Land 1-5 changes +must be expressed as explicit closed differences against this baseline. diff --git a/test/fixtures/pre-account-semantics-050/account-info.tsv b/test/fixtures/pre-account-semantics-050/account-info.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-account-semantics-050/account-info.tsv @@ -0,0 +1,233 @@ +# pre-account-semantics-050 AccountInfo (title, division, homeSide, nameEn, nameJa, description); schema 1; commit 0d8e2791429145f2a48c79adbe62563328ee5c0b +Cash Assets Debit Cash 現金 Asset: Cash (現金) +Deposits Assets Debit Savings deposits 普通預金 Asset: Savings deposits (普通預金) +CurrentDeposits Assets Debit Current deposits 当座預金 Asset: Current deposits (当座預金) +Securities Assets Debit Securities 有価証券 Asset: Securities (有価証券) +InvestmentSecurities Assets Debit Investment securities 投資有価証券 Asset: Investment securities (投資有価証券) +InvestmentInAssociate Assets Debit Investment in associate 関係会社株式 Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定). +LongTermNationalBonds Assets Debit Long-term national bonds 長期国債 Asset: Long-term national bonds (長期国債) +ShortTermNationalBonds Assets Debit Short-term national bonds 短期国債 Asset: Short-term national bonds (短期国債) +Products Assets Debit Products 商品 Asset: Products (商品)。分記法用。3 分法 (仕入\/売上\/繰越商品) では 'MerchandiseInventory' を使う +Machinery Assets Debit Machinery and equipment 機械装置 Asset: Machinery and equipment (機械装置) +Building Assets Debit Real estate 建物 Asset: Real estate (建物) +Vehicle Assets Debit Vehicles 車両運搬具 Asset: Vehicles (車両運搬具) +StockInvestment Assets Debit Stock investment 株式投資 Asset: Stock investment (株式投資) +EquipmentInvestment Assets Debit Equipment investment 設備投資 Asset: Equipment investment (設備投資) +LongTermLoansReceivable Assets Debit Long-term loans receivable 長期貸付金 Asset: Long-term loans receivable (長期貸付金) +AccountsReceivable Assets Debit Accounts receivable 売掛金 Asset: Accounts receivable (売掛金) +ShortTermLoansReceivable Assets Debit Short-term loans receivable 短期貸付金 Asset: Short-term loans receivable (短期貸付金) +ReserveDepositReceivable Assets Debit Reserve deposits, asset side 準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系 Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系) +Gold Assets Debit Gold 金 Asset: Gold (金) +GovernmentService Assets Debit Government service 政府サービス。SNA\/マクロ系 Asset: Government service (政府サービス。SNA\/マクロ系) +CapitalStock Equity Credit Capital stock 資本金 Equity: Capital stock (資本金) +RetainedEarnings Equity Credit Retained earnings 繰越利益剰余金 Equity: Retained earnings (繰越利益剰余金) +LongTermLoansPayable Liability Credit Long-term loans payable 長期借入金 Liability: Long-term loans payable (長期借入金) +ShortTermLoansPayable Liability Credit Short-term loans payable 短期借入金 Liability: Short-term loans payable (短期借入金) +LoansPayable Liability Credit Loans payable 借入金 Liability: Loans payable (借入金) +ReserveForDepreciation Liability Credit Reserve for depreciation 減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額 Liability: Reserve for depreciation (減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う) +DepositPayable Liability Credit Deposits accepted 受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived' Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived') +LongTermNationalBondsPayable Liability Credit Long-term national bonds payable 長期国債, 発行側 Liability: Long-term national bonds payable (長期国債, 発行側) +ShortTermNationalBondsPayable Liability Credit Short-term national bonds payable 短期国債, 発行側 Liability: Short-term national bonds payable (短期国債, 発行側) +ReserveDepositPayable Liability Credit Reserve deposits, liability side 準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系 Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり) +CentralBankNotePayable Liability Credit Central bank notes 発行銀行券。SNA\/マクロ系 Liability: Central bank notes (発行銀行券。SNA\/マクロ系) +Depreciation Cost Debit Depreciation 減価償却費 Expense: Depreciation (減価償却費) +AmortizationExpense Cost Debit Amortization expense for intangibles 無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費 Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される) +SalesCost Cost Debit Cost of sales 売上原価 Expense: Cost of sales (売上原価) +BusinessTrip Cost Debit Travel and transportation 旅費交通費 Expense: Travel and transportation (旅費交通費) +Commutation Cost Debit Communication 通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う) +UtilitiesExpense Cost Debit Utilities 水道光熱費 Expense: Utilities (水道光熱費) +RentExpense Cost Debit Rent 支払家賃 Expense: Rent (支払家賃) +AdvertisingExpense Cost Debit Advertising 広告宣伝費 Expense: Advertising (広告宣伝費) +DeliveryExpenses Cost Debit Delivery 発送費 Expense: Delivery (発送費) +SuppliesExpenses Cost Debit Supplies 消耗品費 Expense: Supplies (消耗品費) +MiscellaneousExpenses Cost Debit Miscellaneous 雑費 Expense: Miscellaneous (雑費) +WageExpenditure Cost Debit Wages 給料 Expense: Wages (給料) +InterestExpense Cost Debit Interest expense 支払利息 Expense: Interest expense (支払利息) +TaxesExpense Cost Debit Taxes 租税公課 Expense: Taxes (租税公課) +ConsumptionExpenditure Cost Debit Consumption expenditure 消費支出。SNA\/マクロ系 Expense: Consumption expenditure (消費支出。SNA\/マクロ系) +SubsidyExpense Cost Debit Subsidy expenditure 補助金支出。SNA\/マクロ系 Expense: Subsidy expenditure (補助金支出。SNA\/マクロ系) +CentralBankPaymentExpense Cost Debit Central bank payment to treasury 国庫納付金支出。SNA\/マクロ系 Expense: Central bank payment to treasury (国庫納付金支出。SNA\/マクロ系) +Purchases Cost Debit Purchases 仕入 Expense: Purchases (仕入) +NetIncome Cost Debit Net income 当期純利益 — 決算振替用。借方側に立つため Expense 区分 Expense: Net income (当期純利益 — 決算振替用。借方側に立つため Expense 区分) +ValueAdded Revenue Credit Value added 付加価値。SNA\/マクロ系 Revenue: Value added (付加価値。SNA\/マクロ系) +SubsidyIncome Revenue Credit Subsidy income 補助金収入。SNA\/マクロ系 Revenue: Subsidy income (補助金収入。SNA\/マクロ系) +NationalBondInterestEarned Revenue Credit National bond interest earned 国債利息収入 Revenue: National bond interest earned (国債利息収入) +DepositInterestEarned Revenue Credit Deposit interest earned 預金利息収入 Revenue: Deposit interest earned (預金利息収入) +GrossProfit Revenue Credit Gross profit 売上総利益 — 決算振替用 Revenue: Gross profit (売上総利益 — 決算振替用) +OrdinaryProfit Revenue Credit Ordinary profit 経常利益 — 決算振替用 Revenue: Ordinary profit (経常利益 — 決算振替用) +InterestEarned Revenue Credit Interest earned 受取利息 Revenue: Interest earned (受取利息) +ReceiptFee Revenue Credit Receipt fee 受取手数料。支払側は 'PaymentFees' Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees') +RentalIncome Revenue Credit Rental income 受取家賃 Revenue: Rental income (受取家賃) +WageEarned Revenue Credit Wage income 賃金収入。SNA\/マクロ系 Revenue: Wage income (賃金収入。SNA\/マクロ系) +TaxesRevenue Revenue Credit Tax revenue 租税収入。SNA\/マクロ系 Revenue: Tax revenue (租税収入。SNA\/マクロ系) +CentralBankPaymentIncome Revenue Credit Central bank payment to treasury 国庫納付金収入。SNA\/マクロ系 Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系) +Sales Revenue Credit Sales 売上 Revenue: Sales (売上) +EquityInEarningsOfInvestee Revenue Credit Equity in earnings of investee 持分法による投資利益 Revenue: Equity in earnings of investee (持分法による投資利益). Recognised under the equity method. +NetLoss Revenue Credit Net loss 当期純損失 — 決算振替用。貸方側に立つため Revenue 区分 Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分) +PettyCash Assets Debit Petty cash 小口現金 Asset: Petty cash (小口現金) +NotesReceivable Assets Debit Notes receivable 受取手形 Asset: Notes receivable (受取手形) +ElectronicallyRecordedReceivable Assets Debit Electronically recorded monetary claims 電子記録債権 Asset: Electronically recorded monetary claims (電子記録債権) +CreditCardReceivable Assets Debit Credit card receivable クレジット売掛金 Asset: Credit card receivable (クレジット売掛金) +NotesLoansReceivable Assets Debit Loans receivable on notes 手形貸付金 Asset: Loans receivable on notes (手形貸付金) +MerchandiseInventory Assets Debit Merchandise inventory 繰越商品 Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\/Sales\/MerchandiseInventory). For the perpetual\/specific-identification method (分記法) use 'Products' instead. +AdvancesPaid Assets Debit Advances paid 前払金 Asset: Advances paid (前払金) +PrepaidExpenses Assets Debit Prepaid expenses 前払費用 Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定) +AccruedRevenue Assets Debit Accrued revenue 未収収益 Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定) +OtherReceivables Assets Debit Other receivables 未収入金 Asset: Other receivables (未収入金) +PaymentsOnBehalf Assets Debit Payments made on behalf 立替金 Asset: Payments made on behalf (立替金) +SuspensePayments Assets Debit Suspense payments 仮払金 Asset: Suspense payments (仮払金) +ConsumptionTaxPaid Assets Debit Consumption tax paid 仮払消費税 Asset: Consumption tax paid (仮払消費税) +PrepaidCorporateIncomeTaxes Assets Debit Prepaid corporate income taxes 仮払法人税等 Asset: Prepaid corporate income taxes (仮払法人税等) +Land Assets Debit Land 土地 Asset: Land (土地) +Fixtures Assets Debit Fixtures and equipment 備品 Asset: Fixtures and equipment (備品) +Patent Assets Debit Patent 特許権 Asset: Patent (特許権) +Trademark Assets Debit Trademark 商標権 Asset: Trademark (商標権) +Software Assets Debit Software ソフトウェア Asset: Software (ソフトウェア) +CashOverShort Assets Debit Cash over and short 現金過不足 Asset: Cash over and short (現金過不足), a temporary/suspense account cleared at closing to MiscellaneousIncome\/MiscellaneousLoss +AccountsPayable Liability Credit Accounts payable 買掛金 Liability: Accounts payable (買掛金) +NotesPayable Liability Credit Notes payable 支払手形 Liability: Notes payable (支払手形) +ElectronicallyRecordedObligations Liability Credit Electronically recorded monetary obligations 電子記録債務 Liability: Electronically recorded monetary obligations (電子記録債務) +NotesLoansPayable Liability Credit Loans payable on notes 手形借入金 Liability: Loans payable on notes (手形借入金) +BankOverdraft Liability Credit Bank overdraft 当座借越 Liability: Bank overdraft (当座借越) +AdvancesReceived Liability Credit Advances received 前受金 Liability: Advances received (前受金) +UnearnedRevenue Liability Credit Unearned revenue 前受収益 Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定) +AccruedExpenses Liability Credit Accrued expenses 未払費用 Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定) +OtherPayables Liability Credit Other payables 未払金 Liability: Other payables (未払金) +DepositsReceived Liability Credit Deposits received 預り金 Liability: Deposits received (預り金) +SuspenseReceipts Liability Credit Suspense receipts 仮受金 Liability: Suspense receipts (仮受金) +ConsumptionTaxReceived Liability Credit Consumption tax received 仮受消費税 Liability: Consumption tax received (仮受消費税) +AccruedConsumptionTax Liability Credit Accrued (unpaid) consumption tax 未払消費税 Liability: Accrued (unpaid) consumption tax (未払消費税) +AccruedCorporateIncomeTaxes Liability Credit Accrued (unpaid) corporate income taxes 未払法人税等 Liability: Accrued (unpaid) corporate income taxes (未払法人税等) +UnpaidDividends Liability Credit Unpaid dividends 未払配当金 Liability: Unpaid dividends (未払配当金) +AllowanceForDoubtfulAccounts Assets Credit Allowance for doubtful accounts 貸倒引当金 Asset (contra): Allowance for doubtful accounts (貸倒引当金), a credit-balance valuation account (評価勘定) deducted from receivables. Home side is Credit because it is a contra asset (isContra); values stay non-negative and the Hat\/Not structure is intact. B\/S deduction (net) presentation is the Write side's job. +AccumulatedDepreciation Assets Credit Accumulated depreciation 減価償却累計額 Asset (contra): Accumulated depreciation (減価償却累計額), a credit-balance valuation account (評価勘定) under the indirect method (間接法), deducted from the related depreciable assets. Home side is Credit because it is a contra asset (isContra). This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\/macro-accounting name. +LegalRetainedEarnings Equity Credit Legal (appropriated) retained earnings reserve 利益準備金 Equity: Legal (appropriated) retained earnings reserve (利益準備金) +CumulativeTranslationAdjustment Equity Credit Cumulative translation adjustment 為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目 Equity: Cumulative translation adjustment (為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目) +ProvisionForDoubtfulAccounts Cost Debit Provision for doubtful accounts 貸倒引当金繰入 Cost: Provision for doubtful accounts (貸倒引当金繰入) +BadDebtLoss Cost Debit Bad debt loss 貸倒損失 Cost: Bad debt loss (貸倒損失) +LossOnSalesOfFixedAssets Cost Debit Loss on sales of fixed assets 固定資産売却損 Cost: Loss on sales of fixed assets (固定資産売却損) +LossOnSalesOfNotesReceivable Cost Debit Loss on sales of notes receivable 手形売却損 Cost: Loss on sales of notes receivable (手形売却損) +PaymentFees Cost Debit Payment fees / fees paid 支払手数料 Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee' +MiscellaneousLoss Cost Debit Miscellaneous loss 雑損 Cost: Miscellaneous loss (雑損) +CorporateIncomeTaxes Cost Debit Corporate income taxes 法人税等 Cost: Corporate income taxes (法人税等) +CommunicationExpenses Cost Debit Communication expenses 通信費 Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also "Communication"); 'Commutation' is retained for backward compatibility. +GainOnSalesOfFixedAssets Revenue Credit Gain on sales of fixed assets 固定資産売却益 Revenue: Gain on sales of fixed assets (固定資産売却益) +RecoveryOfBadDebts Revenue Credit Recovery of bad debts written off 償却債権取立益 Revenue: Recovery of bad debts written off (償却債権取立益) +MiscellaneousIncome Revenue Credit Miscellaneous income 雑益 Revenue: Miscellaneous income (雑益) +ReversalOfAllowanceForDoubtfulAccounts Revenue Credit Reversal of allowance for doubtful accounts 貸倒引当金戻入 Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released). +TimeDeposits Assets Debit Time deposits 定期預金 Assets: Time deposits (定期預金) +LoansReceivable Assets Debit Loans receivable 貸付金 Assets: Loans receivable (貸付金) +GiftCertificatesReceived Assets Debit Gift certificates received 受取商品券 Assets: Gift certificates received (受取商品券) +SecurityDepositsPaid Assets Debit Guarantee deposits 差入保証金 Assets: Guarantee deposits (差入保証金) +SuppliesOnHand Assets Debit Supplies 貯蔵品 Assets: Supplies (貯蔵品) +ContractAssets Assets Debit Contract assets 契約資産 Assets: Contract assets (契約資産) +IncomeTaxesRefundReceivable Assets Debit Income taxes refund receivable 未収還付法人税等 Assets: Income taxes refund receivable (未収還付法人税等) +WorkInProcess Assets Debit Work in process 仕掛品 Assets: Work in process (仕掛品) +DeferredTaxAssets Assets Debit Deferred tax assets 繰延税金資産 Assets: Deferred tax assets (繰延税金資産) +LeasedAssets Assets Debit Leased assets リース資産 Assets: Leased assets (リース資産) +ToolsAndInstruments Assets Debit Tools and instruments 工具器具 Assets: Tools and instruments (工具器具) +ConstructionInProgress Assets Debit Construction in progress 建設仮勘定 Assets: Construction in progress (建設仮勘定) +Goodwill Assets Debit Goodwill のれん Assets: Goodwill (のれん) +SoftwareInProgress Assets Debit Software in progress ソフトウェア仮勘定 Assets: Software in progress (ソフトウェア仮勘定) +LongTermPrepaidExpenses Assets Debit Long-term prepaid expenses 長期前払費用 Assets: Long-term prepaid expenses (長期前払費用) +DishonoredNotesReceivable Assets Debit Dishonored notes receivable 不渡手形 Assets: Dishonored notes receivable (不渡手形) +PrepaidPensionCost Assets Debit Prepaid pension costs 前払年金費用 Assets: Prepaid pension costs (前払年金費用) +NetDefinedBenefitAsset Assets Debit Retirement benefit asset 退職給付に係る資産 Assets: Retirement benefit asset (退職給付に係る資産) +DepositsInSpecialAccounts Assets Debit Deposits in special accounts 別段預金 Assets: Deposits in special accounts (別段預金) +Structures Assets Debit Structures 構築物 Assets: Structures (構築物) +LeaseholdRights Assets Debit Leasehold interests in land 借地権 Assets: Leasehold interests in land (借地権) +NonOperatingNotesReceivable Assets Debit Non-operating notes receivable 営業外受取手形 Assets: Non-operating notes receivable (営業外受取手形) +NonOperatingElectronicallyRecordedReceivable Assets Debit Electronically recorded monetary claims - non-operating 営業外電子記録債権 Assets: Electronically recorded monetary claims - non-operating (営業外電子記録債権) +RefundLiabilities Liability Credit Refund liabilities 返金負債 Liability: Refund liabilities (返金負債) +NonOperatingNotesPayable Liability Credit Non-operating notes payable 営業外支払手形 Liability: Non-operating notes payable (営業外支払手形) +NonOperatingElectronicallyRecordedObligations Liability Credit Electronically recorded obligations - non-operating 営業外電子記録債務 Liability: Electronically recorded obligations - non-operating (営業外電子記録債務) +BonusesPayable Liability Credit Accrued bonuses 未払賞与 Liability: Accrued bonuses (未払賞与) +AllowanceForRepairs Liability Credit Provision for repairs 修繕引当金 Liability: Provision for repairs (修繕引当金) +AllowanceForProductWarranties Liability Credit Provision for warranties 商品保証引当金 Liability: Provision for warranties (商品保証引当金) +AllowanceForBonuses Liability Credit Provision for bonuses 賞与引当金 Liability: Provision for bonuses (賞与引当金) +DeferredTaxLiabilities Liability Credit Deferred tax liabilities 繰延税金負債 Liability: Deferred tax liabilities (繰延税金負債) +LeaseObligations Liability Credit Lease liabilities リース債務 Liability: Lease liabilities (リース債務) +GuaranteeDepositsReceived Liability Credit Guarantee deposits received 預り保証金 Liability: Guarantee deposits received (預り保証金) +AllowanceForRetirementBenefits Liability Credit Provision for retirement benefits 退職給付引当金 Liability: Provision for retirement benefits (退職給付引当金) +LongTermOtherPayables Liability Credit Long-term accounts payable - other 長期未払金 Liability: Long-term accounts payable - other (長期未払金) +NetDefinedBenefitLiability Liability Credit Retirement benefit liability 退職給付に係る負債 Liability: Retirement benefit liability (退職給付に係る負債) +StockSubscriptionDeposits Equity Credit Deposits for subscriptions of shares 株式申込証拠金 Equity: Deposits for subscriptions of shares (株式申込証拠金) +LegalCapitalSurplus Equity Credit Legal capital surplus 資本準備金 Equity: Legal capital surplus (資本準備金) +OtherCapitalSurplus Equity Credit Other capital surplus その他資本剰余金 Equity: Other capital surplus (その他資本剰余金) +DividendEqualizationReserve Equity Credit Reserve for dividend equalization 配当平均積立金 Equity: Reserve for dividend equalization (配当平均積立金) +RepairFundReserve Equity Credit Reserve for repairs 修繕積立金 Equity: Reserve for repairs (修繕積立金) +ConstructionFundReserve Equity Credit Reserve for new construction 新築積立金 Equity: Reserve for new construction (新築積立金) +GeneralReserve Equity Credit General reserve 別途積立金 Equity: General reserve (別途積立金) +ValuationDifferenceOnOtherSecurities Equity Credit Valuation difference on available-for-sale securities その他有価証券評価差額金 Equity: Valuation difference on available-for-sale securities (その他有価証券評価差額金) +NonControllingInterests Equity Credit Non-controlling interests 非支配株主持分 Equity: Non-controlling interests (非支配株主持分) +CapitalSurplus Equity Credit Capital surplus 資本剰余金 Equity: Capital surplus (資本剰余金) +EarnedSurplus Equity Credit Retained earnings 利益剰余金 Equity: Retained earnings (利益剰余金) +ServiceRevenue Revenue Credit Service revenue 役務収益 Revenue: Service revenue (役務収益) +OperatingRevenue Revenue Credit Operating revenue 営業収益 Revenue: Operating revenue (営業収益) +GainOnSalesOfSecurities Revenue Credit Gain on sale of securities 有価証券売却益 Revenue: Gain on sale of securities (有価証券売却益) +GainOnValuationOfSecurities Revenue Credit Gain on valuation of securities 有価証券評価益 Revenue: Gain on valuation of securities (有価証券評価益) +DividendsReceived Revenue Credit Dividend income 受取配当金 Revenue: Dividend income (受取配当金) +InterestOnSecurities Revenue Credit Interest on securities 有価証券利息 Revenue: Interest on securities (有価証券利息) +GainOnSalesOfInvestmentSecurities Revenue Credit Gain on sale of investment securities 投資有価証券売却益 Revenue: Gain on sale of investment securities (投資有価証券売却益) +InsuranceGain Revenue Credit Gain on insurance claims 保険差益 Revenue: Gain on insurance claims (保険差益) +GainOnBargainPurchase Revenue Credit Gain on bargain purchase 負ののれん発生益 Revenue: Gain on bargain purchase (負ののれん発生益) +ReversalOfAllowanceForRepairs Revenue Credit Reversal of provision for repairs 修繕引当金戻入 Revenue: Reversal of provision for repairs (修繕引当金戻入) +ReversalOfAllowanceForProductWarranties Revenue Credit Reversal of provision for warranties 商品保証引当金戻入 Revenue: Reversal of provision for warranties (商品保証引当金戻入) +GainOnDonationOfFixedAssets Revenue Credit Gain on receipt of donated non-current assets 固定資産受贈益 Revenue: Gain on receipt of donated non-current assets (固定資産受贈益) +GainOnNationalSubsidies Revenue Credit Gain on receipt of national subsidies 国庫補助金受贈益 Revenue: Gain on receipt of national subsidies (国庫補助金受贈益) +GainOnConstructionGrants Revenue Credit Gain on contribution received for construction 工事負担金受贈益 Revenue: Gain on contribution received for construction (工事負担金受贈益) +LandRentReceived Revenue Credit Rental income from land 受取地代 Revenue: Rental income from land (受取地代) +SalesRebates Revenue Debit Sales rebates 売上割戻 Revenue: Sales rebates (売上割戻) +CostOfServices Cost Debit Cost of services 役務原価 Cost: Cost of services (役務原価) +OperatingExpenses Cost Debit Operating expenses 営業費用 Cost: Operating expenses (営業費用) +InventoryShrinkageLoss Cost Debit Inventory shrinkage loss 棚卸減耗損 Cost: Inventory shrinkage loss (棚卸減耗損) +LossOnValuationOfMerchandise Cost Debit Valuation loss on goods 商品評価損 Cost: Valuation loss on goods (商品評価損) +Bonuses Cost Debit Bonuses 賞与 Cost: Bonuses (賞与) +RetirementBenefitExpenses Cost Debit Retirement benefit expenses 退職給付費用 Cost: Retirement benefit expenses (退職給付費用) +ProvisionForRepairs Cost Debit Provision for repairs 修繕引当金繰入 Cost: Provision for repairs (修繕引当金繰入) +ProvisionForBonuses Cost Debit Provision for bonuses 賞与引当金繰入 Cost: Provision for bonuses (賞与引当金繰入) +ProvisionForProductWarranties Cost Debit Provision for warranties 商品保証引当金繰入 Cost: Provision for warranties (商品保証引当金繰入) +ResearchAndDevelopmentExpenses Cost Debit Research and development expenses 研究開発費 Cost: Research and development expenses (研究開発費) +AmortizationOfGoodwill Cost Debit Amortization of goodwill のれん償却 Cost: Amortization of goodwill (のれん償却) +AmortizationOfSoftware Cost Debit Amortization of software ソフトウェア償却 Cost: Amortization of software (ソフトウェア償却) +AmortizationOfPatents Cost Debit Amortization of patent rights 特許権償却 Cost: Amortization of patent rights (特許権償却) +LeaseExpenses Cost Debit Lease expenses 支払リース料 Cost: Lease expenses (支払リース料) +IncorporationExpenses Cost Debit Organization expenses 創立費 Cost: Organization expenses (創立費) +StockIssuanceCosts Cost Debit Share issuance costs 株式交付費 Cost: Share issuance costs (株式交付費) +BusinessCommencementExpenses Cost Debit Business commencement expenses 開業費 Cost: Business commencement expenses (開業費) +DevelopmentExpenses Cost Debit Development expenses 開発費 Cost: Development expenses (開発費) +LossOnSalesOfElectronicallyRecordedReceivables Cost Debit Loss on sale of electronically recorded monetary claims 電子記録債権売却損 Cost: Loss on sale of electronically recorded monetary claims (電子記録債権売却損) +LossOnSalesOfReceivables Cost Debit Loss on sale of receivables 債権売却損 Cost: Loss on sale of receivables (債権売却損) +LossOnSalesOfSecurities Cost Debit Loss on sale of securities 有価証券売却損 Cost: Loss on sale of securities (有価証券売却損) +LossOnValuationOfSecurities Cost Debit Loss on valuation of securities 有価証券評価損 Cost: Loss on valuation of securities (有価証券評価損) +LossOnSalesOfInvestmentSecurities Cost Debit Loss on sale of investment securities 投資有価証券売却損 Cost: Loss on sale of investment securities (投資有価証券売却損) +LossOnFire Cost Debit Loss on fire 火災損失 Cost: Loss on fire (火災損失) +LossOnRetirementOfFixedAssets Cost Debit Loss on retirement of non-current assets 固定資産除却損 Cost: Loss on retirement of non-current assets (固定資産除却損) +LossOnReductionOfFixedAssets Cost Debit Loss on tax purpose reduction entry of non-current assets 固定資産圧縮損 Cost: Loss on tax purpose reduction entry of non-current assets (固定資産圧縮損) +AdditionalIncomeTaxesForPriorPeriods Cost Debit Additional income taxes for prior periods 追徴法人税等 Cost: Additional income taxes for prior periods (追徴法人税等) +RefundOfIncomeTaxes Cost Credit Refund of income taxes 還付法人税等 Cost: Refund of income taxes (還付法人税等) +PurchaseRebates Cost Credit Purchase rebates 仕入割戻 Cost: Purchase rebates (仕入割戻) +WelfareExpenses Cost Debit Welfare expenses 福利厚生費 Cost: Welfare expenses (福利厚生費) +MaintenanceExpenses Cost Debit Maintenance expenses 保守費 Cost: Maintenance expenses (保守費) +StatutoryWelfareExpenses Cost Debit Legal welfare expenses 法定福利費 Cost: Legal welfare expenses (法定福利費) +LandRentPaid Cost Debit Rent expenses on land 支払地代 Cost: Rent expenses on land (支払地代) +InsuranceExpense Cost Debit Insurance expenses 保険料 Cost: Insurance expenses (保険料) +RepairsExpense Cost Debit Repair expenses 修繕費 Cost: Repair expenses (修繕費) +StorageExpenses Cost Debit Storage costs 保管費 Cost: Storage costs (保管費) +MembershipFees Cost Debit Membership fees 諸会費 Cost: Membership fees (諸会費) +IncomeSummary Assets Debit Income summary 損益 Bookkeeping device: Income summary (損益). Assets/NoClose is a technical debit-side placeholder; it is not a balance-sheet asset and is not automatically closed. +SuspenseAccount Assets Debit Suspense account 未決算 Assets: Suspense account (未決算) +ForeignExchangeGains Revenue Credit Foreign exchange gains 為替差益 Revenue: Foreign exchange gains (為替差益) +ForeignExchangeLosses Cost Debit Foreign exchange losses 為替差損 Cost: Foreign exchange losses (為替差損) +ContraAccountForGuaranteeObligations Assets Debit Contra account for guarantee obligations 保証債務見返 Assets: Contra account for guarantee obligations (保証債務見返) +GuaranteeObligations Liability Credit Guarantee obligations 保証債務 Liability: Guarantee obligations (保証債務) +IncomeTaxesAdjustment Cost Debit Income taxes - deferred 法人税等調整額 Cost: Income taxes - deferred (法人税等調整額) +BranchCurrentAccount Assets Debit Branch current account 支店 Assets: Branch current account (支店) +HeadOfficeCurrentAccount Liability Credit Head office current account 本店 Liability: Head office current account (本店), the credit-balance reciprocal account in branch books. +NetIncomeAttributableToNCI Cost Debit Profit attributable to non-controlling interests 非支配株主に帰属する当期純利益 Cost: Profit attributable to non-controlling interests (非支配株主に帰属する当期純利益). NoClose: consolidation procedures transfer it separately to non-controlling interests. +NetLossAttributableToNCI Revenue Credit Loss attributable to non-controlling interests 非支配株主に帰属する当期純損失 Revenue: Loss attributable to non-controlling interests (非支配株主に帰属する当期純損失). NoClose: consolidation procedures transfer it separately to non-controlling interests. +TradingSecurities Assets Debit Trading securities 売買目的有価証券 Assets: Trading securities (売買目的有価証券) +HeldToMaturityBonds Assets Debit Held-to-maturity bonds 満期保有目的債券 Assets: Held-to-maturity bonds (満期保有目的債券) +SubsidiaryStocks Assets Debit Shares of subsidiaries 子会社株式 Assets: Shares of subsidiaries (子会社株式) +AffiliateStocks Assets Debit Shares of associates 関連会社株式 Assets: Shares of associates (関連会社株式) +AvailableForSaleSecurities Assets Debit Available-for-sale securities その他有価証券 Assets: Available-for-sale securities (その他有価証券) diff --git a/test/fixtures/pre-account-semantics-050/consumer-inventory.txt b/test/fixtures/pre-account-semantics-050/consumer-inventory.txt new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-account-semantics-050/consumer-inventory.txt @@ -0,0 +1,41 @@ +examples/audit-eval/gen/DeriveEA.hs +examples/audit-eval/gen/accounts.py +examples/audit-eval/harness/EmitCanonical.hs +examples/audit-eval/harness/LoadChecked.hs +examples/audit-eval/oracle/Oracle.hs +examples/audit-eval/runner/build.py +examples/basic/elementaryBookkeepingEx2.hs +examples/basic/elementaryBookkeepingEx3.hs +examples/basic/elementaryBookkeepingEx4.hs +examples/basic/elementaryBookkeepingEx9.hs +examples/basic/simulateEx1.hs +examples/basic/simulateEx2.hs +examples/basic/simulateEx2Fast.hs +examples/benchmark/Bench.hs +examples/deterministic/ripple/RippleEffect.hs +examples/deterministic/ripple/ripple.hs +examples/deterministic/ripple/rippleWithStock.hs +examples/deterministic/ripple/rippleWithStockMultiSeeds.hs +examples/market/MarketModel.hs +examples/optimization/CGE/CGE.hs +examples/optimization/CGE/stdcge.hs +examples/optimization/cge-lite/Model.hs +src/ExchangeAlgebra/Algebra.hs +src/ExchangeAlgebra/Algebra/Base.hs +src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs +src/ExchangeAlgebra/Algebra/Base/Element.hs +src/ExchangeAlgebra/Algebra/Transfer.hs +src/ExchangeAlgebra/Assist.hs +src/ExchangeAlgebra/Bookkeeping.hs +src/ExchangeAlgebra/Convert.hs +src/ExchangeAlgebra/Convert/Checked.hs +src/ExchangeAlgebra/Journal.hs +src/ExchangeAlgebra/Journal/Transfer.hs +src/ExchangeAlgebra/Simulate/Lite.hs +src/ExchangeAlgebra/Write.hs +test/Spec.hs +tools/DumpAccountSemanticsGolden.hs +tools/DumpGolden.hs +tools/DumpPostVocabGolden.hs +tools/DumpVocabGolden.hs +tools/ProbeFinalStock.hs diff --git a/test/fixtures/pre-account-semantics-050/presentation.tsv b/test/fixtures/pre-account-semantics-050/presentation.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-account-semantics-050/presentation.tsv @@ -0,0 +1,233 @@ +# pre-account-semantics-050 legacy presentation probe (title, bsRows of 1@Not, plRows of 1@Not); schema 1; commit 0d8e2791429145f2a48c79adbe62563328ee5c0b +Cash [["Asset","","Liability",""],["Cash","1.0","Equity",""],["Total","1.0","Total","0.0"]] [["Cost","","Revenue",""],["Total","0.0","Total","0.0"]] +Deposits 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0 0 0 0 0 0 0 0 0 0 +AvailableForSaleSecurities 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 diff --git a/test/fixtures/pre-account-semantics-050/semantics.tsv b/test/fixtures/pre-account-semantics-050/semantics.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-account-semantics-050/semantics.tsv @@ -0,0 +1,233 @@ +# pre-account-semantics-050 semantics (title, enum, binaryHex, division, closing, isContra, whichSide Not, whichSide Hat, whatPIMO, fixedCurrent, finalStockProbe); schema 1; commit 0d8e2791429145f2a48c79adbe62563328ee5c0b +Cash 0 0000 Assets CloseByDivision False Debit Credit PS Current Nothing +Deposits 1 0001 Assets CloseByDivision False Debit Credit PS Current Nothing +CurrentDeposits 2 0002 Assets CloseByDivision False Debit Credit PS Current Nothing +Securities 3 0003 Assets CloseByDivision False Debit Credit PS Current Nothing +InvestmentSecurities 4 0004 Assets CloseByDivision False Debit Credit PS Fixed Nothing +InvestmentInAssociate 5 0005 Assets CloseByDivision False Debit Credit PS Fixed Nothing +LongTermNationalBonds 6 0006 Assets CloseByDivision False Debit Credit PS Fixed Nothing +ShortTermNationalBonds 7 0007 Assets CloseByDivision False Debit Credit PS Current Nothing +Products 8 0008 Assets CloseByDivision False Debit Credit PS Current Nothing +Machinery 9 0009 Assets CloseByDivision False Debit Credit PS Fixed Nothing +Building 10 000a Assets CloseByDivision False Debit Credit PS Fixed Nothing +Vehicle 11 000b Assets CloseByDivision False Debit Credit PS Fixed Nothing +StockInvestment 12 000c Assets CloseByDivision False Debit Credit PS Other Nothing +EquipmentInvestment 13 000d Assets CloseByDivision False Debit Credit PS Fixed Nothing +LongTermLoansReceivable 14 000e Assets CloseByDivision False Debit Credit PS Fixed Nothing +AccountsReceivable 15 000f Assets CloseByDivision False Debit Credit PS Current Nothing +ShortTermLoansReceivable 16 0010 Assets CloseByDivision False Debit Credit PS Current Nothing +ReserveDepositReceivable 17 0011 Assets CloseByDivision False Debit Credit PS Current Nothing +Gold 18 0012 Assets CloseByDivision False Debit Credit PS Fixed Nothing +GovernmentService 19 0013 Assets CloseByDivision False Debit Credit PS Current Nothing +CapitalStock 20 0014 Equity CloseByDivision False Credit Debit MS Other Nothing +RetainedEarnings 21 0015 Equity CloseByDivision False Credit Debit MS Other SELF +LongTermLoansPayable 22 0016 Liability CloseByDivision False Credit Debit MS Fixed Nothing +ShortTermLoansPayable 23 0017 Liability CloseByDivision False Credit Debit MS Current Nothing +LoansPayable 24 0018 Liability CloseByDivision False Credit Debit MS Current Nothing +ReserveForDepreciation 25 0019 Liability CloseByDivision False Credit Debit MS Current Nothing +DepositPayable 26 001a Liability CloseByDivision False Credit Debit MS Current Nothing +LongTermNationalBondsPayable 27 001b Liability CloseByDivision False Credit Debit MS Fixed Nothing +ShortTermNationalBondsPayable 28 001c Liability CloseByDivision False Credit Debit MS Current Nothing +ReserveDepositPayable 29 001d Liability CloseByDivision False Credit Debit MS Current Nothing +CentralBankNotePayable 30 001e Liability CloseByDivision False Credit Debit MS Current Nothing +Depreciation 31 001f Cost CloseByDivision False Debit Credit OUT Other Flip +AmortizationExpense 32 0020 Cost CloseByDivision False Debit Credit OUT Other Flip +SalesCost 33 0021 Cost CloseByDivision False Debit Credit OUT Other Flip +BusinessTrip 34 0022 Cost CloseByDivision False Debit Credit OUT Other Flip +Commutation 35 0023 Cost CloseByDivision False Debit Credit OUT Other Flip +UtilitiesExpense 36 0024 Cost CloseByDivision False Debit Credit OUT Other Flip +RentExpense 37 0025 Cost CloseByDivision False Debit Credit OUT Other Flip +AdvertisingExpense 38 0026 Cost CloseByDivision False Debit Credit OUT Other Flip +DeliveryExpenses 39 0027 Cost CloseByDivision False Debit Credit OUT Other Flip +SuppliesExpenses 40 0028 Cost CloseByDivision False Debit Credit OUT Other Flip +MiscellaneousExpenses 41 0029 Cost CloseByDivision False Debit Credit OUT Other Flip +WageExpenditure 42 002a Cost CloseByDivision False Debit Credit OUT Other Flip +InterestExpense 43 002b Cost CloseByDivision False Debit Credit OUT Other Flip +TaxesExpense 44 002c Cost CloseByDivision False Debit Credit OUT Other Flip +ConsumptionExpenditure 45 002d Cost CloseByDivision False Debit Credit OUT Other Flip +SubsidyExpense 46 002e Cost CloseByDivision False Debit Credit OUT Other Flip +CentralBankPaymentExpense 47 002f Cost CloseByDivision False Debit Credit OUT Other Flip +Purchases 48 0030 Cost CloseByDivision False Debit Credit OUT Other Flip +NetIncome 49 0031 Cost NoClose False Debit Credit OUT Other Nothing +ValueAdded 50 0032 Revenue CloseByDivision False Credit Debit IN Other Keep +SubsidyIncome 51 0033 Revenue CloseByDivision False Credit Debit IN Other Keep +NationalBondInterestEarned 52 0034 Revenue CloseByDivision False Credit Debit IN Other Keep +DepositInterestEarned 53 0035 Revenue CloseByDivision False Credit Debit IN Other Keep +GrossProfit 54 0036 Revenue CloseByDivision False Credit Debit IN Other Keep +OrdinaryProfit 55 0037 Revenue CloseByDivision False Credit Debit IN Other Keep +InterestEarned 56 0038 Revenue CloseByDivision False Credit Debit IN Other Keep +ReceiptFee 57 0039 Revenue CloseByDivision False Credit Debit IN Other Keep +RentalIncome 58 003a Revenue CloseByDivision False Credit Debit IN Other Keep +WageEarned 59 003b Revenue CloseByDivision False Credit Debit IN Other Keep +TaxesRevenue 60 003c Revenue CloseByDivision False Credit Debit IN Other Keep +CentralBankPaymentIncome 61 003d Revenue CloseByDivision False Credit Debit IN Other Keep +Sales 62 003e Revenue CloseByDivision False Credit Debit IN Other Keep +EquityInEarningsOfInvestee 63 003f Revenue CloseByDivision False Credit Debit IN Other Keep +NetLoss 64 0040 Revenue NoClose False Credit Debit IN Other Nothing +PettyCash 65 0041 Assets CloseByDivision False Debit Credit PS Current Nothing +NotesReceivable 66 0042 Assets CloseByDivision False Debit Credit PS Current Nothing +ElectronicallyRecordedReceivable 67 0043 Assets CloseByDivision False Debit Credit PS Current Nothing +CreditCardReceivable 68 0044 Assets CloseByDivision False Debit Credit PS Current Nothing +NotesLoansReceivable 69 0045 Assets CloseByDivision False Debit Credit PS Current Nothing +MerchandiseInventory 70 0046 Assets CloseByDivision False Debit Credit PS Current Nothing +AdvancesPaid 71 0047 Assets CloseByDivision False Debit Credit PS Current Nothing +PrepaidExpenses 72 0048 Assets CloseByDivision False Debit Credit PS Current Nothing +AccruedRevenue 73 0049 Assets CloseByDivision False Debit Credit PS Current Nothing +OtherReceivables 74 004a Assets CloseByDivision False Debit Credit PS Current Nothing +PaymentsOnBehalf 75 004b Assets CloseByDivision False Debit Credit PS Current Nothing +SuspensePayments 76 004c Assets CloseByDivision False Debit Credit PS Current Nothing +ConsumptionTaxPaid 77 004d Assets CloseByDivision False Debit Credit PS Current Nothing +PrepaidCorporateIncomeTaxes 78 004e Assets CloseByDivision False Debit Credit PS Current Nothing +Land 79 004f Assets CloseByDivision False Debit Credit PS Fixed Nothing +Fixtures 80 0050 Assets CloseByDivision False Debit Credit PS Fixed Nothing +Patent 81 0051 Assets CloseByDivision False Debit Credit PS Fixed Nothing +Trademark 82 0052 Assets CloseByDivision False Debit Credit PS Fixed Nothing +Software 83 0053 Assets CloseByDivision False Debit Credit PS Fixed Nothing +CashOverShort 84 0054 Assets CloseByDivision False Debit Credit PS Other Nothing +AccountsPayable 85 0055 Liability CloseByDivision False Credit Debit MS Current Nothing +NotesPayable 86 0056 Liability CloseByDivision False Credit Debit MS Current Nothing +ElectronicallyRecordedObligations 87 0057 Liability CloseByDivision False Credit Debit MS Current Nothing +NotesLoansPayable 88 0058 Liability CloseByDivision False Credit Debit MS Current Nothing +BankOverdraft 89 0059 Liability CloseByDivision False Credit Debit MS Current Nothing +AdvancesReceived 90 005a Liability CloseByDivision False Credit Debit MS Current Nothing +UnearnedRevenue 91 005b Liability CloseByDivision False Credit Debit MS Current Nothing +AccruedExpenses 92 005c Liability CloseByDivision False Credit Debit MS Current Nothing +OtherPayables 93 005d Liability CloseByDivision False Credit Debit MS Current Nothing +DepositsReceived 94 005e Liability CloseByDivision False Credit Debit MS Current Nothing +SuspenseReceipts 95 005f Liability CloseByDivision False Credit Debit MS Current Nothing +ConsumptionTaxReceived 96 0060 Liability CloseByDivision False Credit Debit MS Current Nothing +AccruedConsumptionTax 97 0061 Liability CloseByDivision False Credit Debit MS Current Nothing +AccruedCorporateIncomeTaxes 98 0062 Liability CloseByDivision False Credit Debit MS Current Nothing +UnpaidDividends 99 0063 Liability CloseByDivision False Credit Debit MS Current Nothing +AllowanceForDoubtfulAccounts 100 0064 Assets CloseByDivision True Credit Debit MS Current Nothing +AccumulatedDepreciation 101 0065 Assets CloseByDivision True Credit Debit MS Fixed Nothing +LegalRetainedEarnings 102 0066 Equity CloseByDivision False Credit Debit MS Other Nothing +CumulativeTranslationAdjustment 103 0067 Equity CloseByDivision False Credit Debit MS Other Nothing +ProvisionForDoubtfulAccounts 104 0068 Cost CloseByDivision False Debit Credit OUT Other Flip +BadDebtLoss 105 0069 Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnSalesOfFixedAssets 106 006a Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnSalesOfNotesReceivable 107 006b Cost CloseByDivision False Debit Credit OUT Other Flip +PaymentFees 108 006c Cost CloseByDivision False Debit Credit OUT Other Flip +MiscellaneousLoss 109 006d Cost CloseByDivision False Debit Credit OUT Other Flip +CorporateIncomeTaxes 110 006e Cost CloseByDivision False Debit Credit OUT Other Flip +CommunicationExpenses 111 006f Cost CloseByDivision False Debit Credit OUT Other Flip +GainOnSalesOfFixedAssets 112 0070 Revenue CloseByDivision False Credit Debit IN Other Keep +RecoveryOfBadDebts 113 0071 Revenue CloseByDivision False Credit Debit IN Other Keep +MiscellaneousIncome 114 0072 Revenue CloseByDivision False Credit Debit IN Other Keep +ReversalOfAllowanceForDoubtfulAccounts 115 0073 Revenue CloseByDivision False Credit Debit IN Other Keep +TimeDeposits 116 0074 Assets CloseByDivision False Debit Credit PS Current Nothing +LoansReceivable 117 0075 Assets CloseByDivision False Debit Credit PS Current Nothing +GiftCertificatesReceived 118 0076 Assets CloseByDivision False Debit Credit PS Current Nothing +SecurityDepositsPaid 119 0077 Assets CloseByDivision False Debit Credit PS Fixed Nothing +SuppliesOnHand 120 0078 Assets CloseByDivision False Debit Credit PS Current Nothing +ContractAssets 121 0079 Assets CloseByDivision False Debit Credit PS Current Nothing +IncomeTaxesRefundReceivable 122 007a Assets CloseByDivision False Debit Credit PS Current Nothing +WorkInProcess 123 007b Assets CloseByDivision False Debit Credit PS Current Nothing +DeferredTaxAssets 124 007c Assets CloseByDivision False Debit Credit PS Fixed Nothing +LeasedAssets 125 007d Assets CloseByDivision False Debit Credit PS Fixed Nothing +ToolsAndInstruments 126 007e Assets CloseByDivision False Debit Credit PS Fixed Nothing +ConstructionInProgress 127 007f Assets CloseByDivision False Debit Credit PS Fixed Nothing +Goodwill 128 0080 Assets CloseByDivision False Debit Credit PS Fixed Nothing +SoftwareInProgress 129 0081 Assets CloseByDivision False Debit Credit PS Fixed Nothing +LongTermPrepaidExpenses 130 0082 Assets CloseByDivision False Debit Credit PS Fixed Nothing +DishonoredNotesReceivable 131 0083 Assets CloseByDivision False Debit Credit PS Current Nothing +PrepaidPensionCost 132 0084 Assets CloseByDivision False Debit Credit PS Fixed Nothing +NetDefinedBenefitAsset 133 0085 Assets CloseByDivision False Debit Credit PS Fixed Nothing +DepositsInSpecialAccounts 134 0086 Assets CloseByDivision False Debit Credit PS Current Nothing +Structures 135 0087 Assets CloseByDivision False Debit Credit PS Fixed Nothing +LeaseholdRights 136 0088 Assets CloseByDivision False Debit Credit PS Fixed Nothing +NonOperatingNotesReceivable 137 0089 Assets CloseByDivision False Debit Credit PS Current Nothing +NonOperatingElectronicallyRecordedReceivable 138 008a Assets CloseByDivision False Debit Credit PS Current Nothing +RefundLiabilities 139 008b Liability CloseByDivision False Credit Debit MS Current Nothing +NonOperatingNotesPayable 140 008c Liability CloseByDivision False Credit Debit MS Current Nothing +NonOperatingElectronicallyRecordedObligations 141 008d Liability CloseByDivision False Credit Debit MS Current Nothing +BonusesPayable 142 008e Liability CloseByDivision False Credit Debit MS Current Nothing +AllowanceForRepairs 143 008f Liability CloseByDivision False Credit Debit MS Current Nothing +AllowanceForProductWarranties 144 0090 Liability CloseByDivision False Credit Debit MS Current Nothing +AllowanceForBonuses 145 0091 Liability CloseByDivision False Credit Debit MS Current Nothing +DeferredTaxLiabilities 146 0092 Liability CloseByDivision False Credit Debit MS Fixed Nothing +LeaseObligations 147 0093 Liability CloseByDivision False Credit Debit MS Fixed Nothing +GuaranteeDepositsReceived 148 0094 Liability CloseByDivision False Credit Debit MS Fixed Nothing +AllowanceForRetirementBenefits 149 0095 Liability CloseByDivision False Credit Debit MS Fixed Nothing +LongTermOtherPayables 150 0096 Liability CloseByDivision False Credit Debit MS Fixed Nothing +NetDefinedBenefitLiability 151 0097 Liability CloseByDivision False Credit Debit MS Fixed Nothing +StockSubscriptionDeposits 152 0098 Equity CloseByDivision False Credit Debit MS Other Nothing +LegalCapitalSurplus 153 0099 Equity CloseByDivision False Credit Debit MS Other Nothing +OtherCapitalSurplus 154 009a Equity CloseByDivision False Credit Debit MS Other Nothing +DividendEqualizationReserve 155 009b Equity CloseByDivision False Credit Debit MS Other Nothing +RepairFundReserve 156 009c Equity CloseByDivision False Credit Debit MS Other Nothing +ConstructionFundReserve 157 009d Equity CloseByDivision False Credit Debit MS Other Nothing +GeneralReserve 158 009e Equity CloseByDivision False Credit Debit MS Other Nothing +ValuationDifferenceOnOtherSecurities 159 009f Equity CloseByDivision False Credit Debit MS Other Nothing +NonControllingInterests 160 00a0 Equity CloseByDivision False Credit Debit MS Other Nothing +CapitalSurplus 161 00a1 Equity CloseByDivision False Credit Debit MS Other Nothing +EarnedSurplus 162 00a2 Equity CloseByDivision False Credit Debit MS Other Nothing +ServiceRevenue 163 00a3 Revenue CloseByDivision False Credit Debit IN Other Keep +OperatingRevenue 164 00a4 Revenue CloseByDivision False Credit Debit IN Other Keep +GainOnSalesOfSecurities 165 00a5 Revenue CloseByDivision False Credit Debit IN Other Keep +GainOnValuationOfSecurities 166 00a6 Revenue CloseByDivision False Credit Debit IN Other Keep +DividendsReceived 167 00a7 Revenue CloseByDivision False Credit Debit IN Other Keep +InterestOnSecurities 168 00a8 Revenue CloseByDivision False Credit Debit IN Other Keep +GainOnSalesOfInvestmentSecurities 169 00a9 Revenue CloseByDivision False Credit Debit IN Other Keep +InsuranceGain 170 00aa Revenue CloseByDivision False Credit Debit IN Other Keep +GainOnBargainPurchase 171 00ab Revenue CloseByDivision False Credit Debit IN Other Keep +ReversalOfAllowanceForRepairs 172 00ac Revenue CloseByDivision False Credit Debit IN Other Keep +ReversalOfAllowanceForProductWarranties 173 00ad Revenue CloseByDivision False Credit Debit IN Other Keep +GainOnDonationOfFixedAssets 174 00ae Revenue CloseByDivision False Credit Debit IN Other Keep +GainOnNationalSubsidies 175 00af Revenue CloseByDivision False Credit Debit IN Other Keep +GainOnConstructionGrants 176 00b0 Revenue CloseByDivision False Credit Debit IN Other Keep +LandRentReceived 177 00b1 Revenue CloseByDivision False Credit Debit IN Other Keep +SalesRebates 178 00b2 Revenue CloseByDivision True Debit Credit OUT Other Flip +CostOfServices 179 00b3 Cost CloseByDivision False Debit Credit OUT Other Flip +OperatingExpenses 180 00b4 Cost CloseByDivision False Debit Credit OUT Other Flip +InventoryShrinkageLoss 181 00b5 Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnValuationOfMerchandise 182 00b6 Cost CloseByDivision False Debit Credit OUT Other Flip +Bonuses 183 00b7 Cost CloseByDivision False Debit Credit OUT Other Flip +RetirementBenefitExpenses 184 00b8 Cost CloseByDivision False Debit Credit OUT Other Flip +ProvisionForRepairs 185 00b9 Cost CloseByDivision False Debit Credit OUT Other Flip +ProvisionForBonuses 186 00ba Cost CloseByDivision False Debit Credit OUT Other Flip +ProvisionForProductWarranties 187 00bb Cost CloseByDivision False Debit Credit OUT Other Flip +ResearchAndDevelopmentExpenses 188 00bc Cost CloseByDivision False Debit Credit OUT Other Flip +AmortizationOfGoodwill 189 00bd Cost CloseByDivision False Debit Credit OUT Other Flip +AmortizationOfSoftware 190 00be Cost CloseByDivision False Debit Credit OUT Other Flip +AmortizationOfPatents 191 00bf Cost CloseByDivision False Debit Credit OUT Other Flip +LeaseExpenses 192 00c0 Cost CloseByDivision False Debit Credit OUT Other Flip +IncorporationExpenses 193 00c1 Cost CloseByDivision False Debit Credit OUT Other Flip +StockIssuanceCosts 194 00c2 Cost CloseByDivision False Debit Credit OUT Other Flip +BusinessCommencementExpenses 195 00c3 Cost CloseByDivision False Debit Credit OUT Other Flip +DevelopmentExpenses 196 00c4 Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnSalesOfElectronicallyRecordedReceivables 197 00c5 Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnSalesOfReceivables 198 00c6 Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnSalesOfSecurities 199 00c7 Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnValuationOfSecurities 200 00c8 Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnSalesOfInvestmentSecurities 201 00c9 Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnFire 202 00ca Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnRetirementOfFixedAssets 203 00cb Cost CloseByDivision False Debit Credit OUT Other Flip +LossOnReductionOfFixedAssets 204 00cc Cost CloseByDivision False Debit Credit OUT Other Flip +AdditionalIncomeTaxesForPriorPeriods 205 00cd Cost CloseByDivision False Debit Credit OUT Other Flip +RefundOfIncomeTaxes 206 00ce Cost CloseByDivision True Credit Debit IN Other Keep +PurchaseRebates 207 00cf Cost CloseByDivision True Credit Debit IN Other Keep +WelfareExpenses 208 00d0 Cost CloseByDivision False Debit Credit OUT Other Flip +MaintenanceExpenses 209 00d1 Cost CloseByDivision False Debit Credit OUT Other Flip +StatutoryWelfareExpenses 210 00d2 Cost CloseByDivision False Debit Credit OUT Other Flip +LandRentPaid 211 00d3 Cost CloseByDivision False Debit Credit OUT Other Flip +InsuranceExpense 212 00d4 Cost CloseByDivision False Debit Credit OUT Other Flip +RepairsExpense 213 00d5 Cost CloseByDivision False Debit Credit OUT Other Flip +StorageExpenses 214 00d6 Cost CloseByDivision False Debit Credit OUT Other Flip +MembershipFees 215 00d7 Cost CloseByDivision False Debit Credit OUT Other Flip +IncomeSummary 216 00d8 Assets NoClose False Debit Credit PS Other Nothing +SuspenseAccount 217 00d9 Assets CloseByDivision False Debit Credit PS Current Nothing +ForeignExchangeGains 218 00da Revenue CloseByDivision False Credit Debit IN Other Keep +ForeignExchangeLosses 219 00db Cost CloseByDivision False Debit Credit OUT Other Flip +ContraAccountForGuaranteeObligations 220 00dc Assets CloseByDivision False Debit Credit PS Other Nothing +GuaranteeObligations 221 00dd Liability CloseByDivision False Credit Debit MS Other Nothing +IncomeTaxesAdjustment 222 00de Cost CloseByDivision False Debit Credit OUT Other Flip +BranchCurrentAccount 223 00df Assets CloseByDivision False Debit Credit PS Other Nothing +HeadOfficeCurrentAccount 224 00e0 Liability CloseByDivision False Credit Debit MS Other Nothing +NetIncomeAttributableToNCI 225 00e1 Cost NoClose False Debit Credit OUT Other Nothing +NetLossAttributableToNCI 226 00e2 Revenue NoClose False Credit Debit IN Other Nothing +TradingSecurities 227 00e3 Assets CloseByDivision False Debit Credit PS Current Nothing +HeldToMaturityBonds 228 00e4 Assets CloseByDivision False Debit Credit PS Fixed Nothing +SubsidiaryStocks 229 00e5 Assets CloseByDivision False Debit Credit PS Fixed Nothing +AffiliateStocks 230 00e6 Assets CloseByDivision False Debit Credit PS Fixed Nothing +AvailableForSaleSecurities 231 00e7 Assets CloseByDivision False Debit Credit PS Fixed Nothing diff --git a/test/fixtures/pre-land1/account-info.tsv b/test/fixtures/pre-land1/account-info.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-land1/account-info.tsv @@ -0,0 +1,117 @@ +# pre-land1 allAccountInfos (title, aiDivision, aiHomeSide, aiNameEn, aiNameJa, aiDesc); commit 2d9164642f2862725c653e496976770f6e2c7d6f +Cash Assets Debit Cash 現金 Asset: Cash (現金) +Deposits Assets Debit Savings deposits 普通預金 Asset: Savings deposits (普通預金) +CurrentDeposits Assets Debit Current deposits 当座預金 Asset: Current deposits (当座預金) +Securities Assets Debit Securities 有価証券 Asset: Securities (有価証券) +InvestmentSecurities Assets Debit Investment securities 投資有価証券 Asset: Investment securities (投資有価証券) +InvestmentInAssociate Assets Debit Investment in associate 関係会社株式 Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定). +LongTermNationalBonds Assets Debit Long-term national bonds 長期国債 Asset: Long-term national bonds (長期国債) +ShortTermNationalBonds Assets Debit Short-term national bonds 短期国債 Asset: Short-term national bonds (短期国債) +Products Assets Debit Products 商品 Asset: Products (商品)。分記法用。3 分法 (仕入\/売上\/繰越商品) では 'MerchandiseInventory' を使う +Machinery Assets Debit Machinery and equipment 機械装置 Asset: Machinery and equipment (機械装置) +Building Assets Debit Real estate 建物 Asset: Real estate (建物) +Vehicle Assets Debit Vehicles 車両運搬具 Asset: Vehicles (車両運搬具) +StockInvestment Assets Debit Stock investment 株式投資 Asset: Stock investment (株式投資) +EquipmentInvestment Assets Debit Equipment investment 設備投資 Asset: Equipment investment (設備投資) +LongTermLoansReceivable Assets Debit Long-term loans receivable 長期貸付金 Asset: Long-term loans receivable (長期貸付金) +AccountsReceivable Assets Debit Accounts receivable 売掛金 Asset: Accounts receivable (売掛金) +ShortTermLoansReceivable Assets Debit Short-term loans receivable 短期貸付金 Asset: Short-term loans receivable (短期貸付金) +ReserveDepositReceivable Assets Debit Reserve deposits, asset side 準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系 Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系) +Gold Assets Debit Gold 金 Asset: Gold (金) +GovernmentService Assets Debit Government service 政府サービス。SNA\/マクロ系 Asset: Government service (政府サービス。SNA\/マクロ系) +CapitalStock Equity Credit Capital stock 資本金 Equity: Capital stock (資本金) +RetainedEarnings Equity Credit Retained earnings 繰越利益剰余金 Equity: Retained earnings (繰越利益剰余金) +LongTermLoansPayable Liability Credit Long-term loans payable 長期借入金 Liability: Long-term loans payable (長期借入金) +ShortTermLoansPayable Liability Credit Short-term loans payable 短期借入金 Liability: Short-term loans payable (短期借入金) +LoansPayable Liability Credit Loans payable 借入金 Liability: Loans payable (借入金) +ReserveForDepreciation Liability Credit Reserve for depreciation 減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額 Liability: Reserve for depreciation (減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う) +DepositPayable Liability Credit Deposits accepted 受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived' Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived') +LongTermNationalBondsPayable Liability Credit Long-term national bonds payable 長期国債, 発行側 Liability: Long-term national bonds payable (長期国債, 発行側) +ShortTermNationalBondsPayable Liability Credit Short-term national bonds payable 短期国債, 発行側 Liability: Short-term national bonds payable (短期国債, 発行側) +ReserveDepositPayable Liability Credit Reserve deposits, liability side 準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系 Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり) +CentralBankNotePayable Liability Credit Central bank notes 発行銀行券。SNA\/マクロ系 Liability: Central bank notes (発行銀行券。SNA\/マクロ系) +Depreciation Cost Debit Depreciation 減価償却費 Expense: Depreciation (減価償却費) +AmortizationExpense Cost Debit Amortization expense for intangibles 無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費 Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される) +SalesCost Cost Debit Cost of sales 売上原価 Expense: Cost of sales (売上原価) +BusinessTrip Cost Debit Travel and transportation 旅費交通費 Expense: Travel and transportation (旅費交通費) +Commutation Cost Debit Communication 通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う) +UtilitiesExpense Cost Debit Utilities 水道光熱費 Expense: Utilities (水道光熱費) +RentExpense Cost Debit Rent 支払家賃 Expense: Rent (支払家賃) +AdvertisingExpense Cost Debit Advertising 広告宣伝費 Expense: Advertising (広告宣伝費) +DeliveryExpenses Cost Debit Delivery 発送費 Expense: Delivery (発送費) +SuppliesExpenses Cost Debit Supplies 消耗品費 Expense: Supplies (消耗品費) +MiscellaneousExpenses Cost Debit Miscellaneous 雑費 Expense: Miscellaneous (雑費) +WageExpenditure Cost Debit Wages 給料 Expense: Wages (給料) +InterestExpense Cost Debit Interest expense 支払利息 Expense: Interest expense (支払利息) +TaxesExpense Cost Debit Taxes 租税公課 Expense: Taxes (租税公課) +ConsumptionExpenditure Cost Debit Consumption expenditure 消費支出。SNA\/マクロ系 Expense: Consumption expenditure (消費支出。SNA\/マクロ系) +SubsidyExpense Cost Debit Subsidy expenditure 補助金支出。SNA\/マクロ系 Expense: Subsidy expenditure (補助金支出。SNA\/マクロ系) +CentralBankPaymentExpense Cost Debit Central bank payment to treasury 国庫納付金支出。SNA\/マクロ系 Expense: Central bank payment to treasury (国庫納付金支出。SNA\/マクロ系) +Purchases Cost Debit Purchases 仕入 Expense: Purchases (仕入) +NetIncome Cost Debit Net income 当期純利益 — 決算振替用。借方側に立つため Expense 区分 Expense: Net income (当期純利益 — 決算振替用。借方側に立つため Expense 区分) +ValueAdded Revenue Credit Value added 付加価値。SNA\/マクロ系 Revenue: Value added (付加価値。SNA\/マクロ系) +SubsidyIncome Revenue Credit Subsidy income 補助金収入。SNA\/マクロ系 Revenue: Subsidy income (補助金収入。SNA\/マクロ系) +NationalBondInterestEarned Revenue Credit National bond interest earned 国債利息収入 Revenue: National bond interest earned (国債利息収入) +DepositInterestEarned Revenue Credit Deposit interest earned 預金利息収入 Revenue: Deposit interest earned (預金利息収入) +GrossProfit Revenue Credit Gross profit 売上総利益 — 決算振替用 Revenue: Gross profit (売上総利益 — 決算振替用) +OrdinaryProfit Revenue Credit Ordinary profit 経常利益 — 決算振替用 Revenue: Ordinary profit (経常利益 — 決算振替用) +InterestEarned Revenue Credit Interest earned 受取利息 Revenue: Interest earned (受取利息) +ReceiptFee Revenue Credit Receipt fee 受取手数料。支払側は 'PaymentFees' Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees') +RentalIncome Revenue Credit Rental income 受取家賃 Revenue: Rental income (受取家賃) +WageEarned Revenue Credit Wage income 賃金収入。SNA\/マクロ系 Revenue: Wage income (賃金収入。SNA\/マクロ系) +TaxesRevenue Revenue Credit Tax revenue 租税収入。SNA\/マクロ系 Revenue: Tax revenue (租税収入。SNA\/マクロ系) +CentralBankPaymentIncome Revenue Credit Central bank payment to treasury 国庫納付金収入。SNA\/マクロ系 Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系) +Sales Revenue Credit Sales 売上 Revenue: Sales (売上) +EquityInEarningsOfInvestee Revenue Credit Equity in earnings of investee 持分法による投資利益 Revenue: Equity in earnings of investee (持分法による投資利益). Recognised under the equity method. +NetLoss Revenue Credit Net loss 当期純損失 — 決算振替用。貸方側に立つため Revenue 区分 Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分) +PettyCash Assets Debit Petty cash 小口現金 Asset: Petty cash (小口現金) +NotesReceivable Assets Debit Notes receivable 受取手形 Asset: Notes receivable (受取手形) +ElectronicallyRecordedReceivable Assets Debit Electronically recorded monetary claims 電子記録債権 Asset: Electronically recorded monetary claims (電子記録債権) +CreditCardReceivable Assets Debit Credit card receivable クレジット売掛金 Asset: Credit card receivable (クレジット売掛金) +NotesLoansReceivable Assets Debit Loans receivable on notes 手形貸付金 Asset: Loans receivable on notes (手形貸付金) +MerchandiseInventory Assets Debit Merchandise inventory 繰越商品 Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\/Sales\/MerchandiseInventory). For the perpetual\/specific-identification method (分記法) use 'Products' instead. +AdvancesPaid Assets Debit Advances paid 前払金 Asset: Advances paid (前払金) +PrepaidExpenses Assets Debit Prepaid expenses 前払費用 Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定) +AccruedRevenue Assets Debit Accrued revenue 未収収益 Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定) +OtherReceivables Assets Debit Other receivables 未収入金 Asset: Other receivables (未収入金) +PaymentsOnBehalf Assets Debit Payments made on behalf 立替金 Asset: Payments made on behalf (立替金) +SuspensePayments Assets Debit Suspense payments 仮払金 Asset: Suspense payments (仮払金) +ConsumptionTaxPaid Assets Debit Consumption tax paid 仮払消費税 Asset: Consumption tax paid (仮払消費税) +PrepaidCorporateIncomeTaxes Assets Debit Prepaid corporate income taxes 仮払法人税等 Asset: Prepaid corporate income taxes (仮払法人税等) +Land Assets Debit Land 土地 Asset: Land (土地) +Fixtures Assets Debit Fixtures and equipment 備品 Asset: Fixtures and equipment (備品) +Patent Assets Debit Patent 特許権 Asset: Patent (特許権) +Trademark Assets Debit Trademark 商標権 Asset: Trademark (商標権) +Software Assets Debit Software ソフトウェア Asset: Software (ソフトウェア) +CashOverShort Assets Debit Cash over and short 現金過不足 Asset: Cash over and short (現金過不足), a temporary/suspense account cleared at closing to MiscellaneousIncome\/MiscellaneousLoss +AccountsPayable Liability Credit Accounts payable 買掛金 Liability: Accounts payable (買掛金) +NotesPayable Liability Credit Notes payable 支払手形 Liability: Notes payable (支払手形) +ElectronicallyRecordedObligations Liability Credit Electronically recorded monetary obligations 電子記録債務 Liability: Electronically recorded monetary obligations (電子記録債務) +NotesLoansPayable Liability Credit Loans payable on notes 手形借入金 Liability: Loans payable on notes (手形借入金) +BankOverdraft Liability Credit Bank overdraft 当座借越 Liability: Bank overdraft (当座借越) +AdvancesReceived Liability Credit Advances received 前受金 Liability: Advances received (前受金) +UnearnedRevenue Liability Credit Unearned revenue 前受収益 Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定) +AccruedExpenses Liability Credit Accrued expenses 未払費用 Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定) +OtherPayables Liability Credit Other payables 未払金 Liability: Other payables (未払金) +DepositsReceived Liability Credit Deposits received 預り金 Liability: Deposits received (預り金) +SuspenseReceipts Liability Credit Suspense receipts 仮受金 Liability: Suspense receipts (仮受金) +ConsumptionTaxReceived Liability Credit Consumption tax received 仮受消費税 Liability: Consumption tax received (仮受消費税) +AccruedConsumptionTax Liability Credit Accrued (unpaid) consumption tax 未払消費税 Liability: Accrued (unpaid) consumption tax (未払消費税) +AccruedCorporateIncomeTaxes Liability Credit Accrued (unpaid) corporate income taxes 未払法人税等 Liability: Accrued (unpaid) corporate income taxes (未払法人税等) +UnpaidDividends Liability Credit Unpaid dividends 未払配当金 Liability: Unpaid dividends (未払配当金) +AllowanceForDoubtfulAccounts Liability Credit Allowance for doubtful accounts 貸倒引当金 Liability: Allowance for doubtful accounts (貸倒引当金). Modeled as an independent credit-balance valuation account (評価勘定) classified under Liability: this keeps values non-negative and the Hat\/Not structure intact, deferring the B\/S contra-asset (deduction) presentation to the Write side, rather than adding a new AccountDivision (over-engineered at the 3-級 level). +AccumulatedDepreciation Liability Credit Accumulated depreciation 減価償却累計額 Liability: Accumulated depreciation (減価償却累計額), valuation account (評価勘定) under the indirect method (間接法). Classified under Liability for the same reason as 'AllowanceForDoubtfulAccounts'. This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\/macro-accounting name. +LegalRetainedEarnings Equity Credit Legal (appropriated) retained earnings reserve 利益準備金 Equity: Legal (appropriated) retained earnings reserve (利益準備金) +CumulativeTranslationAdjustment Equity Credit Cumulative translation adjustment 為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目 Equity: Cumulative translation adjustment (為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目) +ProvisionForDoubtfulAccounts Cost Debit Provision for doubtful accounts 貸倒引当金繰入 Cost: Provision for doubtful accounts (貸倒引当金繰入) +BadDebtLoss Cost Debit Bad debt loss 貸倒損失 Cost: Bad debt loss (貸倒損失) +LossOnSalesOfFixedAssets Cost Debit Loss on sales of fixed assets 固定資産売却損 Cost: Loss on sales of fixed assets (固定資産売却損) +LossOnSalesOfNotesReceivable Cost Debit Loss on sales of notes receivable 手形売却損 Cost: Loss on sales of notes receivable (手形売却損) +PaymentFees Cost Debit Payment fees / fees paid 支払手数料 Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee' +MiscellaneousLoss Cost Debit Miscellaneous loss 雑損 Cost: Miscellaneous loss (雑損) +CorporateIncomeTaxes Cost Debit Corporate income taxes 法人税等 Cost: Corporate income taxes (法人税等) +CommunicationExpenses Cost Debit Communication expenses 通信費 Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also "Communication"); 'Commutation' is retained for backward compatibility. +GainOnSalesOfFixedAssets Revenue Credit Gain on sales of fixed assets 固定資産売却益 Revenue: Gain on sales of fixed assets (固定資産売却益) +RecoveryOfBadDebts Revenue Credit Recovery of bad debts written off 償却債権取立益 Revenue: Recovery of bad debts written off (償却債権取立益) +MiscellaneousIncome Revenue Credit Miscellaneous income 雑益 Revenue: Miscellaneous income (雑益) +ReversalOfAllowanceForDoubtfulAccounts Revenue Credit Reversal of allowance for doubtful accounts 貸倒引当金戻入 Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released). diff --git a/test/fixtures/pre-land1/account-semantics.tsv b/test/fixtures/pre-land1/account-semantics.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-land1/account-semantics.tsv @@ -0,0 +1,117 @@ +# pre-land1 semantics (title, whatDiv, whatPIMO, whichSide Not, whichSide Hat, fixedCurrent); commit 2d9164642f2862725c653e496976770f6e2c7d6f +Cash Assets PS Debit Credit Current +Deposits Assets PS Debit Credit Current +CurrentDeposits Assets PS Debit Credit Current +Securities Assets PS Debit Credit Current +InvestmentSecurities Assets PS Debit Credit Fixed +InvestmentInAssociate Assets PS Debit Credit Fixed +LongTermNationalBonds Assets PS Debit Credit Fixed +ShortTermNationalBonds Assets PS Debit Credit Current +Products Assets PS Debit Credit Current +Machinery Assets PS Debit Credit Fixed +Building Assets PS Debit Credit Fixed +Vehicle Assets PS Debit Credit Fixed +StockInvestment Assets PS Debit Credit Other +EquipmentInvestment Assets PS Debit Credit Fixed +LongTermLoansReceivable Assets PS Debit Credit Fixed +AccountsReceivable Assets PS Debit Credit Current +ShortTermLoansReceivable Assets PS Debit Credit Current +ReserveDepositReceivable Assets PS Debit Credit Current +Gold Assets PS Debit Credit Fixed +GovernmentService Assets PS Debit Credit Current +CapitalStock Equity MS Credit Debit Other +RetainedEarnings Equity MS Credit Debit Other +LongTermLoansPayable Liability MS Credit Debit Fixed +ShortTermLoansPayable Liability MS Credit Debit Current +LoansPayable Liability MS Credit Debit Current +ReserveForDepreciation Liability MS Credit Debit Current +DepositPayable Liability MS Credit Debit Current +LongTermNationalBondsPayable Liability MS Credit Debit Fixed +ShortTermNationalBondsPayable Liability MS Credit Debit Current +ReserveDepositPayable Liability MS Credit Debit Current +CentralBankNotePayable Liability MS Credit Debit Current +Depreciation Cost OUT Debit Credit Other +AmortizationExpense Cost OUT Debit Credit Other +SalesCost Cost OUT Debit Credit Other +BusinessTrip Cost OUT Debit Credit Other +Commutation Cost OUT Debit Credit Other +UtilitiesExpense Cost OUT Debit Credit Other +RentExpense Cost OUT Debit Credit Other +AdvertisingExpense Cost OUT Debit Credit Other +DeliveryExpenses Cost OUT Debit Credit Other +SuppliesExpenses Cost OUT Debit Credit Other +MiscellaneousExpenses Cost OUT Debit Credit Other +WageExpenditure Cost OUT Debit Credit Other +InterestExpense Cost OUT Debit Credit Other +TaxesExpense Cost OUT Debit Credit Other +ConsumptionExpenditure Cost OUT Debit Credit Other +SubsidyExpense Cost OUT Debit Credit Other +CentralBankPaymentExpense Cost OUT Debit Credit Other +Purchases Cost OUT Debit Credit Other +NetIncome Cost OUT Debit Credit Other +ValueAdded Revenue IN Credit Debit Other +SubsidyIncome Revenue IN Credit Debit Other +NationalBondInterestEarned Revenue IN Credit Debit Other +DepositInterestEarned Revenue IN Credit Debit Other +GrossProfit Revenue IN Credit Debit Other +OrdinaryProfit Revenue IN Credit Debit Other +InterestEarned Revenue IN Credit Debit Other +ReceiptFee Revenue IN Credit Debit Other +RentalIncome Revenue IN Credit Debit Other +WageEarned Revenue IN Credit Debit Other +TaxesRevenue Revenue IN Credit Debit Other +CentralBankPaymentIncome Revenue IN Credit Debit Other +Sales Revenue IN Credit Debit Other +EquityInEarningsOfInvestee Revenue IN Credit Debit Other +NetLoss Revenue IN Credit Debit Other +PettyCash Assets PS Debit Credit Current +NotesReceivable Assets PS Debit Credit Current +ElectronicallyRecordedReceivable Assets PS Debit Credit Current +CreditCardReceivable Assets PS Debit Credit Current +NotesLoansReceivable Assets PS Debit Credit Current +MerchandiseInventory Assets PS Debit Credit Current +AdvancesPaid Assets PS Debit Credit Current +PrepaidExpenses Assets PS Debit Credit Current +AccruedRevenue Assets PS Debit Credit Current +OtherReceivables Assets PS Debit Credit Current +PaymentsOnBehalf Assets PS Debit Credit Current +SuspensePayments Assets PS Debit Credit Current +ConsumptionTaxPaid Assets PS Debit Credit Current +PrepaidCorporateIncomeTaxes Assets PS Debit Credit Current +Land Assets PS Debit Credit Fixed +Fixtures Assets PS Debit Credit Fixed +Patent Assets PS Debit Credit Fixed +Trademark Assets PS Debit Credit Fixed +Software Assets PS Debit Credit Fixed +CashOverShort Assets PS Debit Credit Other +AccountsPayable Liability MS Credit Debit Current +NotesPayable Liability MS Credit Debit Current +ElectronicallyRecordedObligations Liability MS Credit Debit Current +NotesLoansPayable Liability MS Credit Debit Current +BankOverdraft Liability MS Credit Debit Current +AdvancesReceived Liability MS Credit Debit Current +UnearnedRevenue Liability MS Credit Debit Current +AccruedExpenses Liability MS Credit Debit Current +OtherPayables Liability MS Credit Debit Current +DepositsReceived Liability MS Credit Debit Current +SuspenseReceipts Liability MS Credit Debit Current +ConsumptionTaxReceived Liability MS Credit Debit Current +AccruedConsumptionTax Liability MS Credit Debit Current +AccruedCorporateIncomeTaxes Liability MS Credit Debit Current +UnpaidDividends Liability MS Credit Debit Current +AllowanceForDoubtfulAccounts Liability MS Credit Debit Current +AccumulatedDepreciation Liability MS Credit Debit Fixed +LegalRetainedEarnings Equity MS Credit Debit Other +CumulativeTranslationAdjustment Equity MS Credit Debit Other +ProvisionForDoubtfulAccounts Cost OUT Debit Credit Other +BadDebtLoss Cost OUT Debit Credit Other +LossOnSalesOfFixedAssets Cost OUT Debit Credit Other +LossOnSalesOfNotesReceivable Cost OUT Debit Credit Other +PaymentFees Cost OUT Debit Credit Other +MiscellaneousLoss Cost OUT Debit Credit Other +CorporateIncomeTaxes Cost OUT Debit Credit Other +CommunicationExpenses Cost OUT Debit Credit Other +GainOnSalesOfFixedAssets Revenue IN Credit Debit Other +RecoveryOfBadDebts Revenue IN Credit Debit Other +MiscellaneousIncome Revenue IN Credit Debit Other +ReversalOfAllowanceForDoubtfulAccounts Revenue IN Credit Debit Other diff --git a/test/fixtures/pre-land1/alias-resolution.tsv b/test/fixtures/pre-land1/alias-resolution.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-land1/alias-resolution.tsv @@ -0,0 +1,704 @@ +# pre-land1 parseAccountTitle over corpus (query, show(Either ConvError AccountTitles)); commit 2d9164642f2862725c653e496976770f6e2c7d6f + Left (UnknownAccount "") + AccountsPayable Right AccountsPayable + AccountsReceivable Right AccountsReceivable + AccruedConsumptionTax Right AccruedConsumptionTax + AccruedCorporateIncomeTaxes Right AccruedCorporateIncomeTaxes + AccruedExpenses Right AccruedExpenses + AccruedRevenue Right AccruedRevenue + AccumulatedDepreciation Right AccumulatedDepreciation + AdvancesPaid Right AdvancesPaid + AdvancesReceived Right AdvancesReceived + AdvertisingExpense Right AdvertisingExpense + AllowanceForDoubtfulAccounts Right AllowanceForDoubtfulAccounts + AmortizationExpense Right AmortizationExpense + BadDebtLoss Right BadDebtLoss + BankOverdraft Right BankOverdraft + Building Right Building + BusinessTrip Right BusinessTrip + CapitalStock Right CapitalStock + Cash Right Cash + CashOverShort Right CashOverShort + CentralBankNotePayable Right CentralBankNotePayable + CentralBankPaymentExpense Right CentralBankPaymentExpense + CentralBankPaymentIncome Right CentralBankPaymentIncome + CommunicationExpenses Right CommunicationExpenses + Commutation Right Commutation + ConsumptionExpenditure Right ConsumptionExpenditure + ConsumptionTaxPaid Right ConsumptionTaxPaid + ConsumptionTaxReceived Right ConsumptionTaxReceived + CorporateIncomeTaxes Right CorporateIncomeTaxes + CreditCardReceivable Right CreditCardReceivable + CumulativeTranslationAdjustment Right CumulativeTranslationAdjustment + CurrentDeposits Right CurrentDeposits + DeliveryExpenses Right DeliveryExpenses + DepositInterestEarned Right DepositInterestEarned + DepositPayable Right DepositPayable + Deposits Right Deposits + DepositsReceived Right DepositsReceived + Depreciation Right Depreciation + ElectronicallyRecordedObligations Right ElectronicallyRecordedObligations + ElectronicallyRecordedReceivable Right ElectronicallyRecordedReceivable + EquipmentInvestment Right EquipmentInvestment + EquityInEarningsOfInvestee Right EquityInEarningsOfInvestee + Fixtures Right Fixtures + GainOnSalesOfFixedAssets Right GainOnSalesOfFixedAssets + Gold Right Gold + GovernmentService Right GovernmentService + GrossProfit Right GrossProfit + InterestEarned Right InterestEarned + InterestExpense Right InterestExpense + InvestmentInAssociate Right InvestmentInAssociate + InvestmentSecurities Right InvestmentSecurities + Land Right Land + LegalRetainedEarnings Right LegalRetainedEarnings + LoansPayable Right LoansPayable + LongTermLoansPayable Right LongTermLoansPayable + LongTermLoansReceivable Right LongTermLoansReceivable + LongTermNationalBonds Right LongTermNationalBonds + LongTermNationalBondsPayable Right LongTermNationalBondsPayable + LossOnSalesOfFixedAssets Right LossOnSalesOfFixedAssets + LossOnSalesOfNotesReceivable Right LossOnSalesOfNotesReceivable + Machinery Right Machinery + MerchandiseInventory Right MerchandiseInventory + MiscellaneousExpenses Right MiscellaneousExpenses + MiscellaneousIncome Right MiscellaneousIncome + MiscellaneousLoss Right MiscellaneousLoss + NationalBondInterestEarned Right NationalBondInterestEarned + NetIncome Right NetIncome + NetLoss Right NetLoss + NotesLoansPayable Right NotesLoansPayable + NotesLoansReceivable Right NotesLoansReceivable + NotesPayable Right NotesPayable + NotesReceivable Right NotesReceivable + OrdinaryProfit Right OrdinaryProfit + OtherPayables Right OtherPayables + OtherReceivables Right OtherReceivables + Patent Right Patent + PaymentFees Right PaymentFees + PaymentsOnBehalf Right PaymentsOnBehalf + PettyCash Right PettyCash + PrepaidCorporateIncomeTaxes Right PrepaidCorporateIncomeTaxes + PrepaidExpenses Right PrepaidExpenses + Products Right Products + ProvisionForDoubtfulAccounts Right ProvisionForDoubtfulAccounts + Purchases Right Purchases + ReceiptFee Right ReceiptFee + RecoveryOfBadDebts Right RecoveryOfBadDebts + RentExpense Right RentExpense + RentalIncome Right RentalIncome + ReserveDepositPayable Right ReserveDepositPayable + ReserveDepositReceivable Right ReserveDepositReceivable + ReserveForDepreciation Right ReserveForDepreciation + RetainedEarnings Right RetainedEarnings + ReversalOfAllowanceForDoubtfulAccounts Right ReversalOfAllowanceForDoubtfulAccounts + Sales Right Sales + SalesCost Right SalesCost + Securities Right Securities + ShortTermLoansPayable Right ShortTermLoansPayable + ShortTermLoansReceivable Right ShortTermLoansReceivable + ShortTermNationalBonds Right ShortTermNationalBonds + ShortTermNationalBondsPayable Right ShortTermNationalBondsPayable + Software Right Software + StockInvestment Right StockInvestment + SubsidyExpense Right SubsidyExpense + SubsidyIncome Right SubsidyIncome + SuppliesExpenses Right SuppliesExpenses + SuspensePayments Right SuspensePayments + SuspenseReceipts Right SuspenseReceipts + TaxesExpense Right TaxesExpense + TaxesRevenue Right TaxesRevenue + Trademark Right Trademark + UnearnedRevenue Right UnearnedRevenue + UnpaidDividends Right UnpaidDividends + UtilitiesExpense Right UtilitiesExpense + ValueAdded Right ValueAdded + Vehicle Right Vehicle + WageEarned Right WageEarned + WageExpenditure Right WageExpenditure + a/p Right AccountsPayable + a/r Right AccountsReceivable + accounts payable Right AccountsPayable + accounts receivable Right AccountsReceivable + cogs Right SalesCost + cost of sales Right SalesCost + クレジット売掛金 Right CreditCardReceivable + ソフトウェア Right Software + 仕入 Right Purchases + 付加価値 Right ValueAdded + 仮受消費税 Right ConsumptionTaxReceived + 仮受金 Right SuspenseReceipts + 仮払法人税等 Right PrepaidCorporateIncomeTaxes + 仮払消費税 Right ConsumptionTaxPaid + 仮払金 Right SuspensePayments + 借入金 Right LoansPayable + 備品 Right Fixtures + 償却債権取立益 Right RecoveryOfBadDebts + 利益準備金 Right LegalRetainedEarnings + 前受収益 Right UnearnedRevenue + 前受金 Right AdvancesReceived + 前払費用 Right PrepaidExpenses + 前払金 Right AdvancesPaid + 受入預金 Right DepositPayable + 受取利息 Right InterestEarned + 受取家賃 Right RentalIncome + 受取手形 Right NotesReceivable + 受取手数料 Right ReceiptFee + 商品 Right Products + 商標権 Right Trademark + 固定資産売却損 Right LossOnSalesOfFixedAssets + 固定資産売却益 Right GainOnSalesOfFixedAssets + 国債利息収入 Right NationalBondInterestEarned + 国庫納付金収入 Right CentralBankPaymentIncome + 国庫納付金支出 Right CentralBankPaymentExpense + 土地 Right Land + 売上 Right Sales + 売上原価 Right SalesCost + 売上総利益 Right GrossProfit + 売掛金 Right AccountsReceivable + 小口現金 Right PettyCash + 広告宣伝費 Right AdvertisingExpense + 建物 Right Building + 当座借越 Right BankOverdraft + 当座預金 Right CurrentDeposits + 当期純利益 Right NetIncome + 当期純損失 Right NetLoss + 手形借入金 Right NotesLoansPayable + 手形売却損 Right LossOnSalesOfNotesReceivable + 手形貸付金 Right NotesLoansReceivable + 投資有価証券 Right InvestmentSecurities + 支払利息 Right InterestExpense + 支払家賃 Right RentExpense + 支払手形 Right NotesPayable + 支払手数料 Right PaymentFees + 政府サービス Right GovernmentService + 旅費交通費 Right BusinessTrip + 普通預金 Right Deposits + 有価証券 Right Securities + 未収入金 Right OtherReceivables + 未収収益 Right AccruedRevenue + 未払法人税等 Right AccruedCorporateIncomeTaxes + 未払消費税 Right AccruedConsumptionTax + 未払費用 Right AccruedExpenses + 未払配当金 Right UnpaidDividends + 未払金 Right OtherPayables + 株式投資 Right StockInvestment + 機械装置 Right Machinery + 水道光熱費 Right UtilitiesExpense + 法人税等 Right CorporateIncomeTaxes + 消耗品費 Right SuppliesExpenses + 消費支出 Right ConsumptionExpenditure + 減価償却引当金 Right ReserveForDepreciation + 減価償却累計額 Right AccumulatedDepreciation + 減価償却費 Right Depreciation + 準備預金 Left (AmbiguousAccount " \28310\20633\38928\37329 " [ReserveDepositReceivable,ReserveDepositPayable]) + 特許権 Right Patent + 現金 Right Cash + 現金過不足 Right CashOverShort + 発行銀行券 Right CentralBankNotePayable + 発送費 Right DeliveryExpenses + 短期借入金 Right ShortTermLoansPayable + 短期国債 Left (AmbiguousAccount " \30701\26399\22269\20661 " [ShortTermNationalBonds,ShortTermNationalBondsPayable]) + 短期貸付金 Right ShortTermLoansReceivable + 租税公課 Right TaxesExpense + 租税収入 Right TaxesRevenue + 立替金 Right PaymentsOnBehalf + 経常利益 Right OrdinaryProfit + 給料 Right WageExpenditure + 繰越利益剰余金 Right RetainedEarnings + 繰越商品 Right MerchandiseInventory + 補助金収入 Right SubsidyIncome + 補助金支出 Right SubsidyExpense + 設備投資 Right EquipmentInvestment + 買掛金 Right AccountsPayable + 貸倒引当金 Right AllowanceForDoubtfulAccounts + 貸倒引当金戻入 Right ReversalOfAllowanceForDoubtfulAccounts + 貸倒引当金繰入 Right ProvisionForDoubtfulAccounts + 貸倒損失 Right BadDebtLoss + 賃金収入 Right WageEarned + 資本金 Right CapitalStock + 車両運搬具 Right Vehicle + 通信費 Left (AmbiguousAccount " \36890\20449\36027 " [CommunicationExpenses,Commutation]) + 金 Right Gold + 長期借入金 Right LongTermLoansPayable + 長期国債 Left (AmbiguousAccount " \38263\26399\22269\20661 " [LongTermNationalBonds,LongTermNationalBondsPayable]) + 長期貸付金 Right LongTermLoansReceivable + 雑損 Right MiscellaneousLoss + 雑益 Right MiscellaneousIncome + 雑費 Right MiscellaneousExpenses + 電子記録債務 Right ElectronicallyRecordedObligations + 電子記録債権 Right ElectronicallyRecordedReceivable + 預り金 Right DepositsReceived + 預金利息収入 Right DepositInterestEarned +A/P Right AccountsPayable +A/R Right AccountsReceivable +ACCOUNTS PAYABLE Right AccountsPayable +ACCOUNTS RECEIVABLE Right AccountsReceivable +ACCOUNTSPAYABLE Right AccountsPayable +ACCOUNTSRECEIVABLE Right AccountsReceivable +ACCRUEDCONSUMPTIONTAX Right AccruedConsumptionTax +ACCRUEDCORPORATEINCOMETAXES Right AccruedCorporateIncomeTaxes +ACCRUEDEXPENSES Right AccruedExpenses +ACCRUEDREVENUE Right AccruedRevenue +ACCUMULATEDDEPRECIATION Right AccumulatedDepreciation +ADVANCESPAID Right AdvancesPaid +ADVANCESRECEIVED Right AdvancesReceived +ADVERTISINGEXPENSE Right AdvertisingExpense +ALLOWANCEFORDOUBTFULACCOUNTS Right AllowanceForDoubtfulAccounts +AMORTIZATIONEXPENSE Right AmortizationExpense +AccountTitle Left (UnknownAccount "AccountTitle") +AccountsPayable Right AccountsPayable +AccountsReceivable Right AccountsReceivable +AccruedConsumptionTax Right AccruedConsumptionTax +AccruedCorporateIncomeTaxes Right AccruedCorporateIncomeTaxes +AccruedExpenses Right AccruedExpenses +AccruedRevenue Right AccruedRevenue +AccumulatedDepreciation Right AccumulatedDepreciation +AdvancesPaid Right AdvancesPaid +AdvancesReceived Right AdvancesReceived +AdvertisingExpense Right AdvertisingExpense +AllowanceForDoubtfulAccounts Right AllowanceForDoubtfulAccounts +AmortizationExpense Right AmortizationExpense +BADDEBTLOSS Right BadDebtLoss +BANKOVERDRAFT Right BankOverdraft +BUILDING Right Building +BUSINESSTRIP Right BusinessTrip +BadDebtLoss Right BadDebtLoss +BankOverdraft Right BankOverdraft +Building Right Building +BusinessTrip Right BusinessTrip +CAPITALSTOCK Right CapitalStock +CASH Right Cash +CASHOVERSHORT Right CashOverShort +CENTRALBANKNOTEPAYABLE Right CentralBankNotePayable +CENTRALBANKPAYMENTEXPENSE Right CentralBankPaymentExpense +CENTRALBANKPAYMENTINCOME Right CentralBankPaymentIncome +COGS Right SalesCost +COMMUNICATIONEXPENSES Right CommunicationExpenses +COMMUTATION Right Commutation +CONSUMPTIONEXPENDITURE Right ConsumptionExpenditure +CONSUMPTIONTAXPAID Right ConsumptionTaxPaid +CONSUMPTIONTAXRECEIVED Right ConsumptionTaxReceived +CORPORATEINCOMETAXES Right CorporateIncomeTaxes +COST OF SALES Right SalesCost +CREDITCARDRECEIVABLE Right CreditCardReceivable +CUMULATIVETRANSLATIONADJUSTMENT Right CumulativeTranslationAdjustment +CURRENTDEPOSITS Right CurrentDeposits +CapitalStock Right CapitalStock +Cash Right Cash +CashOverShort Right CashOverShort +CentralBankNotePayable Right CentralBankNotePayable +CentralBankPaymentExpense Right CentralBankPaymentExpense +CentralBankPaymentIncome Right CentralBankPaymentIncome +CommunicationExpenses Right CommunicationExpenses +Commutation Right Commutation +ConsumptionExpenditure Right ConsumptionExpenditure +ConsumptionTaxPaid Right ConsumptionTaxPaid +ConsumptionTaxReceived Right ConsumptionTaxReceived +CorporateIncomeTaxes Right CorporateIncomeTaxes +CreditCardReceivable Right CreditCardReceivable +CumulativeTranslationAdjustment Right CumulativeTranslationAdjustment +CurrentDeposits Right CurrentDeposits +DELIVERYEXPENSES Right DeliveryExpenses +DEPOSITINTERESTEARNED Right DepositInterestEarned +DEPOSITPAYABLE Right DepositPayable +DEPOSITS Right Deposits +DEPOSITSRECEIVED Right DepositsReceived +DEPRECIATION Right Depreciation +DeliveryExpenses Right DeliveryExpenses +DepositInterestEarned Right DepositInterestEarned +DepositPayable Right DepositPayable +Deposits Right Deposits +DepositsReceived Right DepositsReceived +Depreciation Right Depreciation +ELECTRONICALLYRECORDEDOBLIGATIONS Right ElectronicallyRecordedObligations +ELECTRONICALLYRECORDEDRECEIVABLE Right ElectronicallyRecordedReceivable +EQUIPMENTINVESTMENT Right EquipmentInvestment +EQUITYINEARNINGSOFINVESTEE Right EquityInEarningsOfInvestee +ElectronicallyRecordedObligations Right ElectronicallyRecordedObligations +ElectronicallyRecordedReceivable Right ElectronicallyRecordedReceivable +EquipmentInvestment Right EquipmentInvestment +EquityInEarningsOfInvestee Right EquityInEarningsOfInvestee +FIXTURES Right Fixtures +Fixtures Right Fixtures +GAINONSALESOFFIXEDASSETS Right GainOnSalesOfFixedAssets +GOLD Right Gold +GOVERNMENTSERVICE Right GovernmentService +GROSSPROFIT Right GrossProfit +GainOnSalesOfFixedAssets Right GainOnSalesOfFixedAssets +Gold Right Gold +Goodwill_X Left (UnknownAccount "Goodwill_X") +GovernmentService Right GovernmentService +GrossProfit Right GrossProfit +INTERESTEARNED Right InterestEarned +INTERESTEXPENSE Right InterestExpense +INVESTMENTINASSOCIATE Right InvestmentInAssociate +INVESTMENTSECURITIES Right InvestmentSecurities +InterestEarned Right InterestEarned +InterestExpense Right InterestExpense +InvestmentInAssociate Right InvestmentInAssociate +InvestmentSecurities Right InvestmentSecurities +LAND Right Land +LEGALRETAINEDEARNINGS Right LegalRetainedEarnings +LOANSPAYABLE Right LoansPayable +LONGTERMLOANSPAYABLE Right LongTermLoansPayable +LONGTERMLOANSRECEIVABLE Right LongTermLoansReceivable +LONGTERMNATIONALBONDS Right LongTermNationalBonds +LONGTERMNATIONALBONDSPAYABLE Right LongTermNationalBondsPayable +LOSSONSALESOFFIXEDASSETS Right LossOnSalesOfFixedAssets +LOSSONSALESOFNOTESRECEIVABLE Right LossOnSalesOfNotesReceivable +Land Right Land +LegalRetainedEarnings Right LegalRetainedEarnings +LoansPayable Right LoansPayable +LongTermLoansPayable Right LongTermLoansPayable +LongTermLoansReceivable Right LongTermLoansReceivable +LongTermNationalBonds Right LongTermNationalBonds +LongTermNationalBondsPayable Right LongTermNationalBondsPayable +LossOnSalesOfFixedAssets Right LossOnSalesOfFixedAssets +LossOnSalesOfNotesReceivable Right LossOnSalesOfNotesReceivable +MACHINERY Right Machinery +MERCHANDISEINVENTORY Right MerchandiseInventory +MISCELLANEOUSEXPENSES Right MiscellaneousExpenses +MISCELLANEOUSINCOME Right MiscellaneousIncome +MISCELLANEOUSLOSS Right MiscellaneousLoss +Machinery Right Machinery +MerchandiseInventory Right MerchandiseInventory +MiscellaneousExpenses Right MiscellaneousExpenses +MiscellaneousIncome Right MiscellaneousIncome +MiscellaneousLoss Right MiscellaneousLoss +NATIONALBONDINTERESTEARNED Right NationalBondInterestEarned +NETINCOME Right NetIncome +NETLOSS Right NetLoss +NOTESLOANSPAYABLE Right NotesLoansPayable +NOTESLOANSRECEIVABLE Right NotesLoansReceivable +NOTESPAYABLE Right NotesPayable +NOTESRECEIVABLE Right NotesReceivable +NationalBondInterestEarned Right NationalBondInterestEarned +NetIncome Right NetIncome +NetLoss Right NetLoss +NotesLoansPayable Right NotesLoansPayable +NotesLoansReceivable Right NotesLoansReceivable +NotesPayable Right NotesPayable +NotesReceivable Right NotesReceivable +ORDINARYPROFIT Right OrdinaryProfit +OTHERPAYABLES Right OtherPayables +OTHERRECEIVABLES Right OtherReceivables +OrdinaryProfit Right OrdinaryProfit +OtherPayables Right OtherPayables +OtherReceivables Right OtherReceivables +PATENT Right Patent +PAYMENTFEES Right PaymentFees +PAYMENTSONBEHALF Right PaymentsOnBehalf +PETTYCASH Right PettyCash +PREPAIDCORPORATEINCOMETAXES Right PrepaidCorporateIncomeTaxes +PREPAIDEXPENSES Right PrepaidExpenses +PRODUCTS Right Products +PROVISIONFORDOUBTFULACCOUNTS Right ProvisionForDoubtfulAccounts +PURCHASES Right Purchases +Patent Right Patent +PaymentFees Right PaymentFees +PaymentsOnBehalf Right PaymentsOnBehalf +PettyCash Right PettyCash +PrepaidCorporateIncomeTaxes Right PrepaidCorporateIncomeTaxes +PrepaidExpenses Right PrepaidExpenses +Products Right Products +ProvisionForDoubtfulAccounts Right ProvisionForDoubtfulAccounts +Purchases Right Purchases +RECEIPTFEE Right ReceiptFee +RECOVERYOFBADDEBTS Right RecoveryOfBadDebts +RENTALINCOME Right RentalIncome +RENTEXPENSE Right RentExpense +RESERVEDEPOSITPAYABLE Right ReserveDepositPayable +RESERVEDEPOSITRECEIVABLE Right ReserveDepositReceivable +RESERVEFORDEPRECIATION Right ReserveForDepreciation +RETAINEDEARNINGS Right RetainedEarnings +REVERSALOFALLOWANCEFORDOUBTFULACCOUNTS Right ReversalOfAllowanceForDoubtfulAccounts +ReceiptFee Right ReceiptFee +RecoveryOfBadDebts Right RecoveryOfBadDebts +RentExpense Right RentExpense +RentalIncome Right RentalIncome +ReserveDepositPayable Right ReserveDepositPayable +ReserveDepositReceivable Right ReserveDepositReceivable +ReserveForDepreciation Right ReserveForDepreciation +RetainedEarnings Right RetainedEarnings +ReversalOfAllowanceForDoubtfulAccounts Right ReversalOfAllowanceForDoubtfulAccounts +SALES Right Sales +SALESCOST Right SalesCost +SECURITIES Right Securities +SHORTTERMLOANSPAYABLE Right ShortTermLoansPayable +SHORTTERMLOANSRECEIVABLE Right ShortTermLoansReceivable +SHORTTERMNATIONALBONDS Right ShortTermNationalBonds +SHORTTERMNATIONALBONDSPAYABLE Right ShortTermNationalBondsPayable +SOFTWARE Right Software +STOCKINVESTMENT Right StockInvestment +SUBSIDYEXPENSE Right SubsidyExpense +SUBSIDYINCOME Right SubsidyIncome +SUPPLIESEXPENSES Right SuppliesExpenses +SUSPENSEPAYMENTS Right SuspensePayments +SUSPENSERECEIPTS Right SuspenseReceipts +Sales Right Sales +SalesCost Right SalesCost +Securities Right Securities +ShortTermLoansPayable Right ShortTermLoansPayable +ShortTermLoansReceivable Right ShortTermLoansReceivable +ShortTermNationalBonds Right ShortTermNationalBonds +ShortTermNationalBondsPayable Right ShortTermNationalBondsPayable +Software Right Software +StockInvestment Right StockInvestment +SubsidyExpense Right SubsidyExpense +SubsidyIncome Right SubsidyIncome +SuppliesExpenses Right SuppliesExpenses +SuspensePayments Right SuspensePayments +SuspenseReceipts Right SuspenseReceipts +TAXESEXPENSE Right TaxesExpense +TAXESREVENUE Right TaxesRevenue +TRADEMARK Right Trademark +TaxesExpense Right TaxesExpense +TaxesRevenue Right TaxesRevenue +Trademark Right Trademark +UNEARNEDREVENUE Right UnearnedRevenue +UNPAIDDIVIDENDS Right UnpaidDividends +UTILITIESEXPENSE Right UtilitiesExpense +UnearnedRevenue Right UnearnedRevenue +UnpaidDividends Right UnpaidDividends +UtilitiesExpense Right UtilitiesExpense +VALUEADDED Right ValueAdded +VEHICLE Right Vehicle +ValueAdded Right ValueAdded +Vehicle Right Vehicle +WAGEEARNED Right WageEarned +WAGEEXPENDITURE Right WageExpenditure +WageEarned Right WageEarned +WageExpenditure Right WageExpenditure +a/p Right AccountsPayable +a/r Right AccountsReceivable +accounts payable Right AccountsPayable +accounts receivable Right AccountsReceivable +accountspayable Right AccountsPayable +accountsreceivable Right AccountsReceivable +accruedconsumptiontax Right AccruedConsumptionTax +accruedcorporateincometaxes Right AccruedCorporateIncomeTaxes +accruedexpenses Right AccruedExpenses +accruedrevenue Right AccruedRevenue +accumulateddepreciation Right AccumulatedDepreciation +advancespaid Right AdvancesPaid +advancesreceived Right AdvancesReceived +advertisingexpense Right AdvertisingExpense +allowancefordoubtfulaccounts Right AllowanceForDoubtfulAccounts +amortizationexpense Right AmortizationExpense +baddebtloss Right BadDebtLoss +bankoverdraft Right BankOverdraft +building Right Building +businesstrip Right BusinessTrip +capitalstock Right CapitalStock +cash Right Cash +cashovershort Right CashOverShort +centralbanknotepayable Right CentralBankNotePayable +centralbankpaymentexpense Right CentralBankPaymentExpense +centralbankpaymentincome Right CentralBankPaymentIncome +cogs Right SalesCost +communicationexpenses Right CommunicationExpenses +commutation Right Commutation +consumptionexpenditure Right ConsumptionExpenditure +consumptiontaxpaid Right ConsumptionTaxPaid +consumptiontaxreceived Right ConsumptionTaxReceived +corporateincometaxes Right CorporateIncomeTaxes +cost of sales Right SalesCost +creditcardreceivable Right CreditCardReceivable +cumulativetranslationadjustment Right CumulativeTranslationAdjustment +currentdeposits Right CurrentDeposits +deliveryexpenses Right DeliveryExpenses +depositinterestearned Right DepositInterestEarned +depositpayable Right DepositPayable +deposits Right Deposits +depositsreceived Right DepositsReceived +depreciation Right Depreciation +electronicallyrecordedobligations Right ElectronicallyRecordedObligations +electronicallyrecordedreceivable Right ElectronicallyRecordedReceivable +equipmentinvestment Right EquipmentInvestment +equityinearningsofinvestee Right EquityInEarningsOfInvestee +fixtures Right Fixtures +gainonsalesoffixedassets Right GainOnSalesOfFixedAssets +gold Right Gold +governmentservice Right GovernmentService +grossprofit Right GrossProfit +interestearned Right InterestEarned +interestexpense Right InterestExpense +investmentinassociate Right InvestmentInAssociate +investmentsecurities Right InvestmentSecurities +land Right Land +legalretainedearnings Right LegalRetainedEarnings +loanspayable Right LoansPayable +longtermloanspayable Right LongTermLoansPayable +longtermloansreceivable Right LongTermLoansReceivable +longtermnationalbonds Right LongTermNationalBonds +longtermnationalbondspayable Right LongTermNationalBondsPayable +lossonsalesoffixedassets Right LossOnSalesOfFixedAssets +lossonsalesofnotesreceivable Right LossOnSalesOfNotesReceivable +machinery Right Machinery +merchandiseinventory Right MerchandiseInventory +miscellaneousexpenses Right MiscellaneousExpenses +miscellaneousincome Right MiscellaneousIncome +miscellaneousloss Right MiscellaneousLoss +nationalbondinterestearned Right NationalBondInterestEarned +netincome Right NetIncome +netloss Right NetLoss +notesloanspayable Right NotesLoansPayable +notesloansreceivable Right NotesLoansReceivable +notespayable Right NotesPayable +notesreceivable Right NotesReceivable +ordinaryprofit Right OrdinaryProfit +otherpayables Right OtherPayables +otherreceivables Right OtherReceivables +patent Right Patent +paymentfees Right PaymentFees +paymentsonbehalf Right PaymentsOnBehalf +pettycash Right PettyCash +prepaidcorporateincometaxes Right PrepaidCorporateIncomeTaxes +prepaidexpenses Right PrepaidExpenses +products Right Products +provisionfordoubtfulaccounts Right ProvisionForDoubtfulAccounts +purchases Right Purchases +receiptfee Right ReceiptFee +recoveryofbaddebts Right RecoveryOfBadDebts +rentalincome Right RentalIncome +rentexpense Right RentExpense +reservedepositpayable Right ReserveDepositPayable +reservedepositreceivable Right ReserveDepositReceivable +reservefordepreciation Right ReserveForDepreciation +retainedearnings Right RetainedEarnings +reversalofallowancefordoubtfulaccounts Right ReversalOfAllowanceForDoubtfulAccounts +sales Right Sales +salescost Right SalesCost +securities Right Securities +shorttermloanspayable Right ShortTermLoansPayable +shorttermloansreceivable Right ShortTermLoansReceivable +shorttermnationalbonds Right ShortTermNationalBonds +shorttermnationalbondspayable Right ShortTermNationalBondsPayable +software Right Software +stockinvestment Right StockInvestment +subsidyexpense Right SubsidyExpense +subsidyincome Right SubsidyIncome +suppliesexpenses Right SuppliesExpenses +suspensepayments Right SuspensePayments +suspensereceipts Right SuspenseReceipts +taxesexpense Right TaxesExpense +taxesrevenue Right TaxesRevenue +trademark Right Trademark +unearnedrevenue Right UnearnedRevenue +unpaiddividends Right UnpaidDividends +utilitiesexpense Right UtilitiesExpense +valueadded Right ValueAdded +vehicle Right Vehicle +wageearned Right WageEarned +wageexpenditure Right WageExpenditure +クレジット売掛金 Right CreditCardReceivable +ソフトウェア Right Software +仕入 Right Purchases +付加価値 Right ValueAdded +仮受消費税 Right ConsumptionTaxReceived +仮受金 Right SuspenseReceipts +仮払法人税等 Right PrepaidCorporateIncomeTaxes +仮払消費税 Right ConsumptionTaxPaid +仮払金 Right SuspensePayments +借入金 Right LoansPayable +備品 Right Fixtures +償却債権取立益 Right RecoveryOfBadDebts +利益準備金 Right LegalRetainedEarnings +前受収益 Right UnearnedRevenue +前受金 Right AdvancesReceived +前払費用 Right PrepaidExpenses +前払金 Right AdvancesPaid +受入預金 Right DepositPayable +受取利息 Right InterestEarned +受取家賃 Right RentalIncome +受取手形 Right NotesReceivable +受取手数料 Right ReceiptFee +商品 Right Products +商標権 Right Trademark +固定資産売却損 Right LossOnSalesOfFixedAssets +固定資産売却益 Right GainOnSalesOfFixedAssets +国債利息収入 Right NationalBondInterestEarned +国庫納付金収入 Right CentralBankPaymentIncome +国庫納付金支出 Right CentralBankPaymentExpense +土地 Right Land +売上 Right Sales +売上原価 Right SalesCost +売上総利益 Right GrossProfit +売掛金 Right AccountsReceivable +小口現金 Right PettyCash +広告宣伝費 Right AdvertisingExpense +建物 Right Building +当座借越 Right BankOverdraft +当座預金 Right CurrentDeposits +当期純利益 Right NetIncome +当期純損失 Right NetLoss +手形借入金 Right NotesLoansPayable +手形売却損 Right LossOnSalesOfNotesReceivable +手形貸付金 Right NotesLoansReceivable +投資有価証券 Right InvestmentSecurities +支払利息 Right InterestExpense +支払家賃 Right RentExpense +支払手形 Right NotesPayable +支払手数料 Right PaymentFees +政府サービス Right GovernmentService +旅費交通費 Right BusinessTrip +普通預金 Right Deposits +有価証券 Right Securities +未収入金 Right OtherReceivables +未収収益 Right AccruedRevenue +未払法人税等 Right AccruedCorporateIncomeTaxes +未払消費税 Right AccruedConsumptionTax +未払費用 Right AccruedExpenses +未払配当金 Right UnpaidDividends +未払金 Right OtherPayables +株式投資 Right StockInvestment +機械装置 Right Machinery +水道光熱費 Right UtilitiesExpense +法人税等 Right CorporateIncomeTaxes +消耗品費 Right SuppliesExpenses +消費支出 Right ConsumptionExpenditure +減価償却引当金 Right ReserveForDepreciation +減価償却累計額 Right AccumulatedDepreciation +減価償却費 Right Depreciation +準備預金 Left (AmbiguousAccount "\28310\20633\38928\37329" [ReserveDepositReceivable,ReserveDepositPayable]) +特許権 Right Patent +現金 Right Cash +現金過不足 Right CashOverShort +発行銀行券 Right CentralBankNotePayable +発送費 Right DeliveryExpenses +短期借入金 Right ShortTermLoansPayable +短期国債 Left (AmbiguousAccount "\30701\26399\22269\20661" [ShortTermNationalBonds,ShortTermNationalBondsPayable]) +短期貸付金 Right ShortTermLoansReceivable +社債発行差金 Left (UnknownAccount "\31038\20661\30330\34892\24046\37329") +租税公課 Right TaxesExpense +租税収入 Right TaxesRevenue +立替金 Right PaymentsOnBehalf +経常利益 Right OrdinaryProfit +給料 Right WageExpenditure +繰越利益剰余金 Right RetainedEarnings +繰越商品 Right MerchandiseInventory +自己株式 Left (UnknownAccount "\33258\24049\26666\24335") +補助金収入 Right SubsidyIncome +補助金支出 Right SubsidyExpense +設備投資 Right EquipmentInvestment +買掛金 Right AccountsPayable +貸倒引当金 Right AllowanceForDoubtfulAccounts +貸倒引当金戻入 Right ReversalOfAllowanceForDoubtfulAccounts +貸倒引当金繰入 Right ProvisionForDoubtfulAccounts +貸倒損失 Right BadDebtLoss +賃金収入 Right WageEarned +資本金 Right CapitalStock +車両運搬具 Right Vehicle +通信費 Left (AmbiguousAccount "\36890\20449\36027" [CommunicationExpenses,Commutation]) +金 Right Gold +長期借入金 Right LongTermLoansPayable +長期国債 Left (AmbiguousAccount "\38263\26399\22269\20661" [LongTermNationalBonds,LongTermNationalBondsPayable]) +長期貸付金 Right LongTermLoansReceivable +雑損 Right MiscellaneousLoss +雑益 Right MiscellaneousIncome +雑費 Right MiscellaneousExpenses +電子記録債務 Right ElectronicallyRecordedObligations +電子記録債権 Right ElectronicallyRecordedReceivable +預り金 Right DepositsReceived +預金利息収入 Right DepositInterestEarned diff --git a/test/fixtures/pre-land1/suggest.tsv b/test/fixtures/pre-land1/suggest.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-land1/suggest.tsv @@ -0,0 +1,972 @@ +# pre-land1 suggestAccounts over corpus (query, total matches, top-10 titles); commit 2d9164642f2862725c653e496976770f6e2c7d6f +"Communication"); 1 CommunicationExpenses +'AccountsPayable' 1 ReserveDepositPayable +'AccumulatedDepreciation' 1 ReserveForDepreciation +'AllowanceForDoubtfulAccounts' 2 AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +'AllowanceForDoubtfulAccounts'. 1 AccumulatedDepreciation +'CommunicationExpenses' 1 Commutation +'Commutation' 1 CommunicationExpenses +'DepositsReceived') 1 DepositPayable +'Depreciation' 1 AmortizationExpense +'MerchandiseInventory' 1 Products +'PaymentFees') 1 ReceiptFee +'Products' 1 MerchandiseInventory +'ReceiptFee' 1 PaymentFees +'ReserveForDepreciation' 1 AccumulatedDepreciation +(3 1 MerchandiseInventory +(also 1 CommunicationExpenses +(appropriated) 1 LegalRetainedEarnings +(deduction) 1 AllowanceForDoubtfulAccounts +(over-engineered 1 AllowanceForDoubtfulAccounts +(the 1 ReversalOfAllowanceForDoubtfulAccounts +(unpaid) 2 AccruedConsumptionTax,AccruedCorporateIncomeTaxes +(クレジット売掛金) 1 CreditCardReceivable +(ソフトウェア) 1 Software +(仕入) 1 Purchases +(仕入\/売上\/繰越商品) 1 Products +(付加価値。SNA\/マクロ系) 1 ValueAdded +(仮受消費税) 1 ConsumptionTaxReceived +(仮受金) 1 SuspenseReceipts +(仮払法人税等) 1 PrepaidCorporateIncomeTaxes +(仮払消費税) 1 ConsumptionTaxPaid +(仮払金) 1 SuspensePayments +(借入金) 1 LoansPayable +(備品) 1 Fixtures +(償却債権取立益) 1 RecoveryOfBadDebts +(分記法) 1 MerchandiseInventory +(利益準備金) 1 LegalRetainedEarnings +(前受収益), 1 UnearnedRevenue +(前受金) 1 AdvancesReceived +(前払費用), 1 PrepaidExpenses +(前払金) 1 AdvancesPaid +(受入預金 1 DepositPayable +(受取利息) 1 InterestEarned +(受取家賃) 1 RentalIncome +(受取手形) 1 NotesReceivable +(受取手数料。支払側は 1 ReceiptFee +(商品)。分記法用。3 1 Products +(商標権) 1 Trademark +(固定資産売却損) 1 LossOnSalesOfFixedAssets +(固定資産売却益) 1 GainOnSalesOfFixedAssets +(国債利息収入) 1 NationalBondInterestEarned +(国庫納付金収入。SNA\/マクロ系) 1 CentralBankPaymentIncome +(国庫納付金支出。SNA\/マクロ系) 1 CentralBankPaymentExpense +(土地) 1 Land +(売上) 1 Sales +(売上原価) 1 SalesCost +(売上総利益 1 GrossProfit +(売掛金) 1 AccountsReceivable +(小口現金) 1 PettyCash +(広告宣伝費) 1 AdvertisingExpense +(建物) 1 Building +(当座借越) 1 BankOverdraft +(当座預金) 1 CurrentDeposits +(当期純利益 1 NetIncome +(当期純損失 1 NetLoss +(手形借入金) 1 NotesLoansPayable +(手形売却損) 1 LossOnSalesOfNotesReceivable +(手形貸付金) 1 NotesLoansReceivable +(投資有価証券) 1 InvestmentSecurities +(持分法による投資利益). 1 EquityInEarningsOfInvestee +(持分法適用投資勘定). 1 InvestmentInAssociate +(支払利息) 1 InterestExpense +(支払家賃) 1 RentExpense +(支払手形) 1 NotesPayable +(支払手数料), 1 PaymentFees +(政府サービス。SNA\/マクロ系) 1 GovernmentService +(旅費交通費) 1 BusinessTrip +(旧 1 ReserveDepositPayable +(普通預金) 1 Deposits +(有価証券) 1 Securities +(未収入金) 1 OtherReceivables +(未収収益), 1 AccruedRevenue +(未払法人税等) 1 AccruedCorporateIncomeTaxes +(未払消費税) 1 AccruedConsumptionTax +(未払費用), 1 AccruedExpenses +(未払配当金) 1 UnpaidDividends +(未払金) 1 OtherPayables +(株式投資) 1 StockInvestment +(機械装置) 1 Machinery +(水道光熱費) 1 UtilitiesExpense +(法人税等) 1 CorporateIncomeTaxes +(消耗品費) 1 SuppliesExpenses +(消費支出。SNA\/マクロ系) 1 ConsumptionExpenditure +(減価償却引当金 1 ReserveForDepreciation +(減価償却累計額) 2 ReserveForDepreciation,AccumulatedDepreciation +(減価償却累計額), 1 AccumulatedDepreciation +(減価償却費) 2 Depreciation,AmortizationExpense +(準備預金, 2 ReserveDepositReceivable,ReserveDepositPayable +(為替換算調整勘定; 1 CumulativeTranslationAdjustment +(無形固定資産償却費 1 AmortizationExpense +(特許権) 1 Patent +(現金) 1 Cash +(現金過不足), 1 CashOverShort +(発行銀行券。SNA\/マクロ系) 1 CentralBankNotePayable +(発送費) 1 DeliveryExpenses +(短期借入金) 1 ShortTermLoansPayable +(短期国債) 1 ShortTermNationalBonds +(短期国債, 1 ShortTermNationalBondsPayable +(短期貸付金) 1 ShortTermLoansReceivable +(租税公課) 1 TaxesExpense +(租税収入。SNA\/マクロ系) 1 TaxesRevenue +(立替金) 1 PaymentsOnBehalf +(経常利益 1 OrdinaryProfit +(経過勘定) 4 PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses +(給料) 1 WageExpenditure +(繰越利益剰余金) 1 RetainedEarnings +(繰越商品). 1 MerchandiseInventory +(補助金収入。SNA\/マクロ系) 1 SubsidyIncome +(補助金支出。SNA\/マクロ系) 1 SubsidyExpense +(設備投資) 1 EquipmentInvestment +(評価勘定) 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +(買掛金) 1 AccountsPayable +(貸倒引当金). 1 AllowanceForDoubtfulAccounts +(貸倒引当金戻入). 1 ReversalOfAllowanceForDoubtfulAccounts +(貸倒引当金繰入) 1 ProvisionForDoubtfulAccounts +(貸倒損失) 1 BadDebtLoss +(賃金収入。SNA\/マクロ系) 1 WageEarned +(資本金) 1 CapitalStock +(車両運搬具) 1 Vehicle +(通信費 2 Commutation,CommunicationExpenses +(通信費). 1 CommunicationExpenses +(金) 1 Gold +(長期借入金) 1 LongTermLoansPayable +(長期国債) 1 LongTermNationalBonds +(長期国債, 1 LongTermNationalBondsPayable +(長期貸付金) 1 LongTermLoansReceivable +(間接法). 1 AccumulatedDepreciation +(関係会社株式). 1 InvestmentInAssociate +(雑損) 1 MiscellaneousLoss +(雑益) 1 MiscellaneousIncome +(雑費) 1 MiscellaneousExpenses +(電子記録債務) 1 ElectronicallyRecordedObligations +(電子記録債権) 1 ElectronicallyRecordedReceivable +(預り金) 1 DepositsReceived +(預金利息収入) 1 DepositInterestEarned +/ 22 Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,CentralBankNotePayable,ConsumptionExpenditure,SubsidyExpense,CentralBankPaymentExpense +3-級 1 AllowanceForDoubtfulAccounts +AccountDivision 1 AllowanceForDoubtfulAccounts +Accounts 7 AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +Accounts payable 17 ReserveDepositPayable,AccountsPayable,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable +Accounts receivable 16 AccountsReceivable,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables +AccountsPayable 2 ReserveDepositPayable,AccountsPayable +AccountsReceivable 1 AccountsReceivable +Accrued 4 AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes +Accrued (unpaid) consumption tax 11 AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes,AccruedExpenses +Accrued (unpaid) corporate income taxes 15 AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue +Accrued expenses 10 AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses +Accrued revenue 24 AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +AccruedConsumptionTax 1 AccruedConsumptionTax +AccruedCorporateIncomeTaxes 1 AccruedCorporateIncomeTaxes +AccruedExpenses 1 AccruedExpenses +AccruedRevenue 1 AccruedRevenue +Accumulated 2 ReserveForDepreciation,AccumulatedDepreciation +Accumulated depreciation 4 ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense +AccumulatedDepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +Advances 2 AdvancesPaid,AdvancesReceived +Advances paid 9 AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees +Advances received 5 AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived +AdvancesPaid 1 AdvancesPaid +AdvancesReceived 1 AdvancesReceived +Advertising 1 AdvertisingExpense +AdvertisingExpense 1 AdvertisingExpense +Allowance 3 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +Allowance for doubtful accounts 11 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable +AllowanceForDoubtfulAccounts 3 AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts +Amortization 1 AmortizationExpense +Amortization expense for intangibles 28 AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense +AmortizationExpense 1 AmortizationExpense +Asset: 40 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +B\/S 1 AllowanceForDoubtfulAccounts +Bad 2 BadDebtLoss,RecoveryOfBadDebts +Bad debt loss 7 BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss +BadDebtLoss 1 BadDebtLoss +Bank 4 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft +Bank overdraft 4 BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +BankOverdraft 1 BankOverdraft +Building 1 Building +BusinessTrip 1 BusinessTrip +Capital 1 CapitalStock +Capital stock 2 CapitalStock,StockInvestment +CapitalStock 1 CapitalStock +Carrying 1 InvestmentInAssociate +Cash 3 Cash,PettyCash,CashOverShort +Cash over and short 17 CashOverShort,AllowanceForDoubtfulAccounts,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable +CashOverShort 1 CashOverShort +Central 3 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome +Central bank notes 9 CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable +Central bank payment to treasury 14 CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments +CentralBankNotePayable 1 CentralBankNotePayable +CentralBankPaymentExpense 1 CentralBankPaymentExpense +CentralBankPaymentIncome 1 CentralBankPaymentIncome +Classified 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +Communication 2 Commutation,CommunicationExpenses +Communication expenses 7 Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses +CommunicationExpenses 2 Commutation,CommunicationExpenses +Commutation 2 Commutation,CommunicationExpenses +Consumption 4 ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax +Consumption expenditure 6 ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax +Consumption tax paid 13 ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid,PrepaidExpenses +Consumption tax received 12 ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived,DepositsReceived +ConsumptionExpenditure 1 ConsumptionExpenditure +ConsumptionTaxPaid 1 ConsumptionTaxPaid +ConsumptionTaxReceived 1 ConsumptionTaxReceived +Corporate 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Corporate income taxes 12 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome +CorporateIncomeTaxes 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Cost 9 SalesCost,ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses +Cost of sales 18 SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets,GrossProfit,OrdinaryProfit,Sales,EquityInEarningsOfInvestee +Cost: 8 ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses +Credit 3 CreditCardReceivable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +Credit card receivable 12 CreditCardReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables,AllowanceForDoubtfulAccounts +CreditCardReceivable 1 CreditCardReceivable +Cumulative 1 CumulativeTranslationAdjustment +Cumulative translation adjustment 1 CumulativeTranslationAdjustment +CumulativeTranslationAdjustment 1 CumulativeTranslationAdjustment +Current 1 CurrentDeposits +Current deposits 6 CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived +CurrentDeposits 1 CurrentDeposits +Delivery 1 DeliveryExpenses +DeliveryExpenses 1 DeliveryExpenses +Deposit 7 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositInterestEarned,DepositsReceived +Deposit interest earned 12 DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned +DepositInterestEarned 1 DepositInterestEarned +DepositPayable 2 DepositPayable,ReserveDepositPayable +Deposits 6 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived +Deposits accepted 6 DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived +Deposits received 8 DepositPayable,DepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived +DepositsReceived 2 DepositPayable,DepositsReceived +Depreciation 4 ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation +Electronically 2 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations +Electronically recorded monetary claims 2 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations +Electronically recorded monetary obligations 2 ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable +ElectronicallyRecordedObligations 1 ElectronicallyRecordedObligations +ElectronicallyRecordedReceivable 1 ElectronicallyRecordedReceivable +Equipment 3 Machinery,EquipmentInvestment,Fixtures +Equipment investment 6 EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures +EquipmentInvestment 1 EquipmentInvestment +Equity 6 InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment +Equity in earnings of investee 44 EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,Deposits,InvestmentSecurities +Equity: 4 CapitalStock,RetainedEarnings,LegalRetainedEarnings,CumulativeTranslationAdjustment +EquityInEarningsOfInvestee 1 EquityInEarningsOfInvestee +Expense 22 Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses +Expense: 19 Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses +Explicitly 1 CommunicationExpenses +Fixtures 1 Fixtures +Fixtures and equipment 9 Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts +For 8 ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts +Gain 1 GainOnSalesOfFixedAssets +Gain on sales of fixed assets 39 GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable +GainOnSalesOfFixedAssets 1 GainOnSalesOfFixedAssets +Gold 1 Gold +Government 1 GovernmentService +Government service 1 GovernmentService +GovernmentService 1 GovernmentService +Gross 1 GrossProfit +Gross profit 2 GrossProfit,OrdinaryProfit +GrossProfit 1 GrossProfit +Hat\/Not 1 AllowanceForDoubtfulAccounts +Interest 4 InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned +Interest earned 6 NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue +Interest expense 25 InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses +InterestEarned 3 NationalBondInterestEarned,DepositInterestEarned,InterestEarned +InterestExpense 1 InterestExpense +Investment 4 InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment +Investment in associate 35 InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,Deposits,Products,Machinery,Building,RetainedEarnings,AmortizationExpense +Investment securities 5 InvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment +InvestmentInAssociate 1 InvestmentInAssociate +InvestmentSecurities 1 InvestmentSecurities +Land 1 Land +Legal 1 LegalRetainedEarnings +Legal (appropriated) retained earnings reserve 8 LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses +LegalRetainedEarnings 1 LegalRetainedEarnings +Liability 26 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable +Liability: 26 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable +Loans 7 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable +Loans payable 15 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable +Loans payable on notes 40 NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable,NotesPayable +Loans receivable on notes 40 NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable,LongTermNationalBonds,ShortTermNationalBonds +LoansPayable 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +Long-term 4 LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable +Long-term loans payable 16 LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable,ShortTermNationalBondsPayable +Long-term loans receivable 16 LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable +Long-term national bonds 7 LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned +Long-term national bonds payable 16 LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable +LongTermLoansPayable 1 LongTermLoansPayable +LongTermLoansReceivable 1 LongTermLoansReceivable +LongTermNationalBonds 2 LongTermNationalBonds,LongTermNationalBondsPayable +LongTermNationalBondsPayable 1 LongTermNationalBondsPayable +Loss 6 NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss +Loss on sales of fixed assets 43 LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable +Loss on sales of notes receivable 51 LossOnSalesOfNotesReceivable,LossOnSalesOfFixedAssets,NotesLoansReceivable,GainOnSalesOfFixedAssets,LongTermLoansReceivable,SalesCost,NotesReceivable,ElectronicallyRecordedReceivable,MerchandiseInventory,NotesLoansPayable +LossOnSalesOfFixedAssets 1 LossOnSalesOfFixedAssets +LossOnSalesOfNotesReceivable 1 LossOnSalesOfNotesReceivable +Machinery 1 Machinery +Machinery and equipment 9 Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts +Merchandise 2 Products,MerchandiseInventory +Merchandise inventory 2 Products,MerchandiseInventory +MerchandiseInventory 2 Products,MerchandiseInventory +Miscellaneous 4 MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome +Miscellaneous income 12 CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes +Miscellaneous loss 8 CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome +MiscellaneousExpenses 1 MiscellaneousExpenses +MiscellaneousIncome 2 CashOverShort,MiscellaneousIncome +MiscellaneousIncome\/MiscellaneousLoss 1 CashOverShort +MiscellaneousLoss 2 CashOverShort,MiscellaneousLoss +Modeled 1 AllowanceForDoubtfulAccounts +National 5 LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned +National bond interest earned 10 NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue +NationalBondInterestEarned 1 NationalBondInterestEarned +Net 4 NetIncome,NetLoss,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations +Net income 13 NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort,ElectronicallyRecordedObligations +Net loss 9 NetLoss,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss +NetIncome 1 NetIncome +NetLoss 1 NetLoss +Notes 6 CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable +Notes payable 15 CentralBankNotePayable,NotesPayable,NotesLoansPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable +Notes receivable 13 NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable,ElectronicallyRecordedReceivable,CreditCardReceivable +NotesLoansPayable 1 NotesLoansPayable +NotesLoansReceivable 1 NotesLoansReceivable +NotesPayable 1 NotesPayable +NotesReceivable 2 NotesReceivable,LossOnSalesOfNotesReceivable +OCI/資本の部の項目) 1 CumulativeTranslationAdjustment +Ordinary 1 OrdinaryProfit +Ordinary profit 2 OrdinaryProfit,GrossProfit +OrdinaryProfit 1 OrdinaryProfit +Other 2 OtherReceivables,OtherPayables +Other payables 2 OtherPayables,OtherReceivables +Other receivables 2 OtherReceivables,OtherPayables +OtherPayables 1 OtherPayables +OtherReceivables 1 OtherReceivables +Patent 1 Patent +Payment 6 CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees +Payment fees / fees paid 32 PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable +PaymentFees 2 ReceiptFee,PaymentFees +Payments 2 PaymentsOnBehalf,SuspensePayments +Payments made on behalf 31 PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense +PaymentsOnBehalf 1 PaymentsOnBehalf +Petty 1 PettyCash +Petty cash 3 PettyCash,Cash,CashOverShort +PettyCash 1 PettyCash +Prepaid 2 PrepaidExpenses,PrepaidCorporateIncomeTaxes +Prepaid corporate income taxes 13 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome +Prepaid expenses 8 PrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses +PrepaidCorporateIncomeTaxes 1 PrepaidCorporateIncomeTaxes +PrepaidExpenses 1 PrepaidExpenses +Products 2 Products,MerchandiseInventory +Provision 1 ProvisionForDoubtfulAccounts +Provision for doubtful accounts 11 ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable +ProvisionForDoubtfulAccounts 1 ProvisionForDoubtfulAccounts +Purchases 2 Purchases,MerchandiseInventory +Purchases\/Sales\/MerchandiseInventory). 1 MerchandiseInventory +Real 1 Building +Real estate 1 Building +Receipt 3 ReceiptFee,SuspenseReceipts,PaymentFees +Receipt fee 3 ReceiptFee,PaymentFees,SuspenseReceipts +ReceiptFee 2 ReceiptFee,PaymentFees +Recognised 1 EquityInEarningsOfInvestee +Recovery 1 RecoveryOfBadDebts +Recovery of bad debts written off 13 RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,BadDebtLoss,LossOnSalesOfNotesReceivable +RecoveryOfBadDebts 1 RecoveryOfBadDebts +Rent 3 CurrentDeposits,RentExpense,RentalIncome +RentExpense 1 RentExpense +Rental 1 RentalIncome +Rental income 10 RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +RentalIncome 1 RentalIncome +Reserve 5 ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings +Reserve deposits, asset side 47 ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds +Reserve deposits, liability side 28 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable +Reserve for depreciation 12 ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory,AllowanceForDoubtfulAccounts,LegalRetainedEarnings,ProvisionForDoubtfulAccounts +ReserveDepositPayable 1 ReserveDepositPayable +ReserveDepositReceivable 1 ReserveDepositReceivable +ReserveForDepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +Retained 4 RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses +Retained earnings 5 RetainedEarnings,LegalRetainedEarnings,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses +RetainedEarnings 2 RetainedEarnings,LegalRetainedEarnings +Revenue 21 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +Revenue: 19 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +Reversal 1 ReversalOfAllowanceForDoubtfulAccounts +Reversal of allowance for doubtful accounts 21 ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,SalesCost +ReversalOfAllowanceForDoubtfulAccounts 1 ReversalOfAllowanceForDoubtfulAccounts +SNA\/macro-accounting 1 AccumulatedDepreciation +SNA\/マクロ系の旧称。簿記の間接法には 1 ReserveForDepreciation +Sales 6 SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets +SalesCost 1 SalesCost +Savings 1 Deposits +Savings deposits 6 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived +Securities 2 Securities,InvestmentSecurities +Short-term 4 ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable +Short-term loans payable 16 ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable +Short-term loans receivable 16 ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable +Short-term national bonds 7 ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned +Short-term national bonds payable 16 ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable +ShortTermLoansPayable 1 ShortTermLoansPayable +ShortTermLoansReceivable 1 ShortTermLoansReceivable +ShortTermNationalBonds 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +ShortTermNationalBondsPayable 1 ShortTermNationalBondsPayable +Software 1 Software +Stock 2 StockInvestment,CapitalStock +Stock investment 5 StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock +StockInvestment 1 StockInvestment +Subsidy 2 SubsidyExpense,SubsidyIncome +Subsidy expenditure 4 SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome +Subsidy income 11 SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +SubsidyExpense 1 SubsidyExpense +SubsidyIncome 1 SubsidyIncome +Supplies 1 SuppliesExpenses +SuppliesExpenses 1 SuppliesExpenses +Suspense 3 SuspensePayments,CashOverShort,SuspenseReceipts +Suspense payments 4 SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts +Suspense receipts 3 SuspenseReceipts,SuspensePayments,CashOverShort +SuspensePayments 1 SuspensePayments +SuspenseReceipts 1 SuspenseReceipts +Tax 8 TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +Tax revenue 28 TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +Taxes 5 TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +TaxesExpense 1 TaxesExpense +TaxesRevenue 1 TaxesRevenue +This 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +Trademark 1 Trademark +Travel 1 BusinessTrip +Travel and transportation 8 BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts +Unearned 1 UnearnedRevenue +Unearned revenue 21 UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +UnearnedRevenue 1 UnearnedRevenue +Unpaid 3 AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends +Unpaid dividends 3 UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes +UnpaidDividends 1 UnpaidDividends +Use 3 MiscellaneousExpenses,MerchandiseInventory,ReversalOfAllowanceForDoubtfulAccounts +Utilities 1 UtilitiesExpense +UtilitiesExpense 1 UtilitiesExpense +Value 2 ValueAdded,AllowanceForDoubtfulAccounts +Value added 2 ValueAdded,AllowanceForDoubtfulAccounts +ValueAdded 1 ValueAdded +Vehicle 1 Vehicle +Vehicles 1 Vehicle +Wage 2 WageExpenditure,WageEarned +Wage income 11 WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +WageEarned 1 WageEarned +WageExpenditure 1 WageExpenditure +Wages 1 WageExpenditure +Write 1 AllowanceForDoubtfulAccounts +a 108 Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery +accepted 1 DepositPayable +account 13 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PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense +paymentsonbehalf 1 PaymentsOnBehalf +periodic/3-account 1 MerchandiseInventory +perpetual\/specific-identification 1 MerchandiseInventory +petty cash 3 PettyCash,Cash,CashOverShort +pettycash 1 PettyCash +prepaid corporate income taxes 13 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome +prepaid expenses 8 PrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses +prepaidcorporateincometaxes 1 PrepaidCorporateIncomeTaxes +prepaidexpenses 1 PrepaidExpenses +presentation 1 AllowanceForDoubtfulAccounts +products 2 Products,MerchandiseInventory +profit 2 GrossProfit,OrdinaryProfit +provision for doubtful accounts 11 ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable +provisionfordoubtfulaccounts 1 ProvisionForDoubtfulAccounts +purchases 2 Purchases,MerchandiseInventory +rather 1 AllowanceForDoubtfulAccounts +real estate 1 Building +reason 1 AccumulatedDepreciation +receipt fee 3 ReceiptFee,PaymentFees,SuspenseReceipts +receiptfee 2 ReceiptFee,PaymentFees +receipts 1 SuspenseReceipts +receivable 10 LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables,LossOnSalesOfNotesReceivable +receivables 1 OtherReceivables +received 4 DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived +recorded 2 ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations +recovery of bad debts written off 13 RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,BadDebtLoss,LossOnSalesOfNotesReceivable +recoveryofbaddebts 1 RecoveryOfBadDebts +released). 1 ReversalOfAllowanceForDoubtfulAccounts +rent 3 CurrentDeposits,RentExpense,RentalIncome +rental income 10 RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome +rentalincome 1 RentalIncome +rentexpense 1 RentExpense +reserve 5 ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings +reserve deposits, asset side 47 ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds +reserve deposits, liability side 28 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable +reserve for depreciation 12 ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory,AllowanceForDoubtfulAccounts,LegalRetainedEarnings,ProvisionForDoubtfulAccounts +reservedepositpayable 1 ReserveDepositPayable +reservedepositreceivable 1 ReserveDepositReceivable +reservefordepreciation 2 ReserveForDepreciation,AccumulatedDepreciation +retained 4 RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses +retained earnings 5 RetainedEarnings,LegalRetainedEarnings,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses +retainedearnings 2 RetainedEarnings,LegalRetainedEarnings +revenue 21 ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned +reversal of allowance for doubtful accounts 21 ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,SalesCost +reversalofallowancefordoubtfulaccounts 1 ReversalOfAllowanceForDoubtfulAccounts +sales 6 SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets +salescost 1 SalesCost +same 1 AccumulatedDepreciation +savings deposits 6 Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived +securities 2 Securities,InvestmentSecurities +service 1 GovernmentService +short 5 ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,CashOverShort +short-term loans payable 16 ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable +short-term loans receivable 16 ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable +short-term national bonds 7 ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned +short-term national bonds payable 16 ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable +shorttermloanspayable 1 ShortTermLoansPayable +shorttermloansreceivable 1 ShortTermLoansReceivable +shorttermnationalbonds 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +shorttermnationalbondspayable 1 ShortTermNationalBondsPayable +side 3 ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts +side, 1 AllowanceForDoubtfulAccounts +smaller 1 ReversalOfAllowanceForDoubtfulAccounts +software 1 Software +stock 2 StockInvestment,CapitalStock +stock investment 5 StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock +stockinvestment 1 StockInvestment +structure 1 AllowanceForDoubtfulAccounts +subsidy expenditure 4 SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome +subsidy income 11 SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +subsidyexpense 1 SubsidyExpense +subsidyincome 1 SubsidyIncome +supplies 1 SuppliesExpenses +suppliesexpenses 1 SuppliesExpenses +suspense payments 4 SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts +suspense receipts 3 SuspenseReceipts,SuspensePayments,CashOverShort +suspensepayments 1 SuspensePayments +suspensereceipts 1 SuspenseReceipts +tax 8 TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +tax revenue 28 TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee +taxes 5 TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +taxesexpense 1 TaxesExpense +taxesrevenue 1 TaxesRevenue +temporary/suspense 1 CashOverShort +than 2 AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +the 10 InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts +this 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +to 8 Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome,MerchandiseInventory,CashOverShort,AllowanceForDoubtfulAccounts +trademark 1 Trademark +translation 1 CumulativeTranslationAdjustment +transportation 1 BusinessTrip +travel and transportation 8 BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts +treasury 2 CentralBankPaymentExpense,CentralBankPaymentIncome +under 5 InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation +unearned revenue 21 UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome +unearnedrevenue 1 UnearnedRevenue +unpaid dividends 3 UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes +unpaiddividends 1 UnpaidDividends +use 3 MiscellaneousExpenses,MerchandiseInventory,ReversalOfAllowanceForDoubtfulAccounts +used 1 ReversalOfAllowanceForDoubtfulAccounts +utilities 1 UtilitiesExpense +utilitiesexpense 1 UtilitiesExpense +valuation 2 AllowanceForDoubtfulAccounts,AccumulatedDepreciation +value added 2 ValueAdded,AllowanceForDoubtfulAccounts +valueadded 1 ValueAdded +values 1 AllowanceForDoubtfulAccounts +vehicle 1 Vehicle +vehicles 1 Vehicle +wage income 11 WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +wageearned 1 WageEarned +wageexpenditure 1 WageExpenditure +wages 1 WageExpenditure +when 1 ReversalOfAllowanceForDoubtfulAccounts +written 1 RecoveryOfBadDebts +— 10 ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +が本科目を買掛金の代用にしていた経緯あり) 1 ReserveDepositPayable +では 2 Products,Commutation +と区別される) 1 AmortizationExpense +を使う 4 Products,ReserveForDepreciation,ReserveDepositPayable,Commutation +を使う) 2 ReserveForDepreciation,Commutation +を使うこと 1 ReserveDepositPayable +クレジット売掛金 1 CreditCardReceivable +ソフトウェア 2 AmortizationExpense,Software +中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 1 ReserveDepositPayable +仕入 2 Products,Purchases +付加価値。SNA\/マクロ系 1 ValueAdded +付加価値。sna\/マクロ系 1 ValueAdded +仮受消費税 1 ConsumptionTaxReceived +仮受金 1 SuspenseReceipts +仮払法人税等 1 PrepaidCorporateIncomeTaxes +仮払消費税 1 ConsumptionTaxPaid +仮払金 1 SuspensePayments +借入金 4 LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable +備品 1 Fixtures +償却債権取立益 1 RecoveryOfBadDebts +分法 4 InvestmentInAssociate,Products,EquityInEarningsOfInvestee,MerchandiseInventory +分法: 1 MerchandiseInventory +利益準備金 1 LegalRetainedEarnings +前受収益 1 UnearnedRevenue +前受金 1 AdvancesReceived +前払費用 1 PrepaidExpenses +前払金 1 AdvancesPaid +区分) 2 NetIncome,NetLoss +受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived' 10 DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +受入預金 — 銀行側の負債としての預金。sna\/マクロ系。従業員等からの預り金は 'depositsreceived' 10 DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +受取利息 1 InterestEarned +受取家賃 1 RentalIncome +受取手形 1 NotesReceivable +受取手数料。支払側は 'PaymentFees' 1 ReceiptFee +受取手数料。支払側は 'paymentfees' 1 ReceiptFee +商品 2 Products,MerchandiseInventory +商標権 2 AmortizationExpense,Trademark +固定資産売却損 1 LossOnSalesOfFixedAssets +固定資産売却益 1 GainOnSalesOfFixedAssets +国債利息収入 1 NationalBondInterestEarned +国庫納付金収入。SNA\/マクロ系 1 CentralBankPaymentIncome +国庫納付金収入。sna\/マクロ系 1 CentralBankPaymentIncome +国庫納付金支出。SNA\/マクロ系 1 CentralBankPaymentExpense +国庫納付金支出。sna\/マクロ系 1 CentralBankPaymentExpense +土地 1 Land +在外子会社等の外貨建財務諸表の換算差額を計上する 1 CumulativeTranslationAdjustment +売上 4 Products,SalesCost,GrossProfit,Sales +売上原価 1 SalesCost +売上総利益 — 決算振替用 10 GrossProfit,NetIncome,OrdinaryProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +売掛金 2 AccountsReceivable,CreditCardReceivable +小口現金 1 PettyCash +差額補充法/洗替法 1 ReversalOfAllowanceForDoubtfulAccounts +市中銀行が中央銀行に置く準備預金。SNA\/マクロ系) 1 ReserveDepositReceivable +広告宣伝費 1 AdvertisingExpense +建物 1 Building +当座借越 1 BankOverdraft +当座預金 1 CurrentDeposits +当期純利益 — 決算振替用。借方側に立つため Expense 区分 29 NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost +当期純利益 — 決算振替用。借方側に立つため expense 区分 29 NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost +当期純損失 — 決算振替用。貸方側に立つため Revenue 区分 28 NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +当期純損失 — 決算振替用。貸方側に立つため revenue 区分 28 NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +手形借入金 1 NotesLoansPayable +手形売却損 1 LossOnSalesOfNotesReceivable +手形貸付金 1 NotesLoansReceivable +投資有価証券 1 InvestmentSecurities +持分法による投資利益 1 EquityInEarningsOfInvestee +支払利息 1 InterestExpense +支払家賃 1 RentExpense +支払手形 1 NotesPayable +支払手数料 1 PaymentFees +政府サービス。SNA\/マクロ系 1 GovernmentService +政府サービス。sna\/マクロ系 1 GovernmentService +旅費交通費 1 BusinessTrip +旧称。新規コードでは 1 Commutation +普通預金 1 Deposits +有価証券 2 Securities,InvestmentSecurities +未収入金 1 OtherReceivables +未収収益 1 AccruedRevenue +未払法人税等 1 AccruedCorporateIncomeTaxes +未払消費税 1 AccruedConsumptionTax +未払費用 1 AccruedExpenses +未払配当金 1 UnpaidDividends +未払金 1 OtherPayables +株式投資 1 StockInvestment +機械装置 1 Machinery +水道光熱費 1 UtilitiesExpense +決算振替用) 2 GrossProfit,OrdinaryProfit +決算振替用。借方側に立つため 1 NetIncome +決算振替用。貸方側に立つため 1 NetLoss +法人税等 3 PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes +消耗品費 1 SuppliesExpenses +消費支出。SNA\/マクロ系 1 ConsumptionExpenditure +消費支出。sna\/マクロ系 1 ConsumptionExpenditure +減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額 11 ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +減価償却引当金 — sna\/マクロ系の旧称。簿記の間接法には 'accumulateddepreciation' (減価償却累計額 11 ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +減価償却累計額 2 ReserveForDepreciation,AccumulatedDepreciation +減価償却費 2 Depreciation,AmortizationExpense +準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系 10 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +準備預金, 負債側 — 中央銀行が受け入れる準備預金。sna\/マクロ系 10 ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系 10 ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。sna\/マクロ系 10 ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss +為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目 1 CumulativeTranslationAdjustment +為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する oci/資本の部の項目 1 CumulativeTranslationAdjustment +無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費 11 AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit +無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'depreciation' (減価償却費 11 AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit +特許権 2 AmortizationExpense,Patent +特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 1 AmortizationExpense +現金 3 Cash,PettyCash,CashOverShort +現金過不足 1 CashOverShort +発行側) 2 LongTermNationalBondsPayable,ShortTermNationalBondsPayable +発行銀行券。SNA\/マクロ系 1 CentralBankNotePayable +発行銀行券。sna\/マクロ系 1 CentralBankNotePayable +発送費 1 DeliveryExpenses +短期借入金 1 ShortTermLoansPayable +短期国債 2 ShortTermNationalBonds,ShortTermNationalBondsPayable +短期国債, 発行側 2 ShortTermNationalBondsPayable,LongTermNationalBondsPayable +短期貸付金 1 ShortTermLoansReceivable +租税公課 1 TaxesExpense +租税収入。SNA\/マクロ系 1 TaxesRevenue +租税収入。sna\/マクロ系 1 TaxesRevenue +立替金 1 PaymentsOnBehalf +経常利益 — 決算振替用 10 OrdinaryProfit,NetIncome,GrossProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation +給料 1 WageExpenditure +繰越利益剰余金 1 RetainedEarnings +繰越商品 2 Products,MerchandiseInventory +補助金収入。SNA\/マクロ系 1 SubsidyIncome +補助金収入。sna\/マクロ系 1 SubsidyIncome +補助金支出。SNA\/マクロ系 1 SubsidyExpense +補助金支出。sna\/マクロ系 1 SubsidyExpense +設備投資 1 EquipmentInvestment +負債側 1 ReserveDepositPayable +買掛金 2 ReserveDepositPayable,AccountsPayable +貸倒引当金 3 AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts +貸倒引当金戻入 1 ReversalOfAllowanceForDoubtfulAccounts +貸倒引当金繰入 1 ProvisionForDoubtfulAccounts +貸倒損失 1 BadDebtLoss +賃金収入。SNA\/マクロ系 1 WageEarned +賃金収入。sna\/マクロ系 1 WageEarned +資本金 1 CapitalStock +資産側 1 ReserveDepositReceivable +車両運搬具 1 Vehicle +通信費 2 Commutation,CommunicationExpenses +通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う 12 Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit +通信費 — 旧称。新規コードでは 'communicationexpenses' を使う 12 Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit +金 41 Cash,Deposits,CurrentDeposits,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,Gold,CapitalStock,RetainedEarnings +銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 1 DepositPayable +長期借入金 1 LongTermLoansPayable +長期国債 2 LongTermNationalBonds,LongTermNationalBondsPayable +長期国債, 発行側 2 LongTermNationalBondsPayable,ShortTermNationalBondsPayable +長期貸付金 1 LongTermLoansReceivable +関係会社株式 1 InvestmentInAssociate +雑損 1 MiscellaneousLoss +雑益 1 MiscellaneousIncome +雑費 1 MiscellaneousExpenses +電子記録債務 1 ElectronicallyRecordedObligations +電子記録債権 1 ElectronicallyRecordedReceivable +預り金 2 DepositPayable,DepositsReceived +預金利息収入 1 DepositInterestEarned diff --git a/test/fixtures/pre-land2/presentation.txt b/test/fixtures/pre-land2/presentation.txt new file mode 100644 --- /dev/null +++ b/test/fixtures/pre-land2/presentation.txt @@ -0,0 +1,117 @@ +# pre-land2 presentation golden; commit 1c1f3f22192d646296c4f4b4d4aff3408a573f39 +## b1-basic +-- bsRows +["Asset","","Liability",""] +["Cash","100.0","LoansPayable","60.0"] +["Total","100.0","Equity",""] +["","","CapitalStock","40.0"] +["","","Total","100.0"] +-- plRows +["Cost","","Revenue",""] +["Total","0.0","Total","0.0"] +-- projCurrentAssets +100.00:@Not: +``` + +The fixtures record observed behavior, not endorsed accounting output. +In particular `ebex9-bs.tsv` omits the credit-balance `CurrentDeposits` +(bank overdraft) so its two totals differ by 150000, `ebex9-pl.tsv` lists +`Purchases` twice because `plRows` does not aggregate equal titles, and +`ebex8-journal.tsv` shows the same-day reversal pair as `Sales` on both sides. +Whether to correct these is a 0.6.0.0 decision recorded in the release plan. + +New fixtures may be added. Any difference from an existing fixture is a test +failure. Regenerate an existing fixture only for an intentional behavior +change recorded in a plan. This rule preserves the evidence that the 0.6.0.0 +Write-to-Render move does not change behavior. diff --git a/test/fixtures/write-rows-0510/ebex6-compound-trial-balance.tsv b/test/fixtures/write-rows-0510/ebex6-compound-trial-balance.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex6-compound-trial-balance.tsv @@ -0,0 +1,33 @@ +# write-rows-0510 compoundTrialBalanceRows ex6AllEntries; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Debit Balance Debit Total Account Title Credit Total Credit Balance +353000 30000 Cash 383000 + 356000 CurrentDeposits 83000 273000 + 200000 AccountsReceivable 140000 60000 + 43000 BusinessTrip 0 43000 + 180000 WageExpenditure 0 180000 + 250000 Purchases 20000 230000 +350000 30000 Sales 380000 + 30000 PettyCash 0 30000 + 80000 NotesReceivable 0 80000 + 50000 ElectronicallyRecordedReceivable 0 50000 + 96000 CreditCardReceivable 96000 + 150000 NotesLoansReceivable 0 150000 + 15000 AdvancesPaid 0 15000 + 100000 OtherReceivables 0 100000 + 7000 PaymentsOnBehalf 0 7000 + 40000 SuspensePayments 40000 +10000 90000 Fixtures 100000 + 3000 CashOverShort 3000 +60000 60000 AccountsPayable 120000 +60000 0 NotesPayable 60000 +40000 0 ElectronicallyRecordedObligations 40000 +200000 0 NotesLoansPayable 200000 +30000 0 BankOverdraft 30000 +25000 0 AdvancesReceived 25000 +90000 0 OtherPayables 90000 +12000 0 DepositsReceived 12000 + 60000 SuspenseReceipts 60000 + 4000 PaymentFees 0 4000 + 1000 MiscellaneousLoss 0 1000 + 7000 CommunicationExpenses 0 7000 +1230000 1882000 Total 1882000 1230000 diff --git a/test/fixtures/write-rows-0510/ebex7-compound-trial-balance.tsv b/test/fixtures/write-rows-0510/ebex7-compound-trial-balance.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex7-compound-trial-balance.tsv @@ -0,0 +1,17 @@ +# write-rows-0510 compoundTrialBalanceRows (foldr (.+) Zero (map snd ex7AllBalanced)); schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Debit Balance Debit Total Account Title Credit Total Credit Balance + 508000 Cash 0 508000 +520000 0 CurrentDeposits 520000 +60000 0 Building 60000 +120000 0 AccountsReceivable 120000 + 156000 Depreciation 0 156000 +680000 520000 Fixtures 1200000 + 108000 AllowanceForDoubtfulAccounts 42000 66000 + 720000 AccumulatedDepreciation 96000 624000 + 42000 ProvisionForDoubtfulAccounts 0 42000 + 30000 BadDebtLoss 0 30000 + 40000 LossOnSalesOfFixedAssets 0 40000 +60000 0 GainOnSalesOfFixedAssets 60000 +8000 0 RecoveryOfBadDebts 8000 +18000 0 ReversalOfAllowanceForDoubtfulAccounts 18000 +1466000 2124000 Total 2124000 1466000 diff --git a/test/fixtures/write-rows-0510/ebex8-account-ledger-journal.tsv b/test/fixtures/write-rows-0510/ebex8-account-ledger-journal.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex8-account-ledger-journal.tsv @@ -0,0 +1,13 @@ +# write-rows-0510 accountLedgerRowsJournal [Cash, AccountsReceivable, Sales] ex8Journal; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Cash +Note Debit Credit +"20-1 wrong entry" 45000 +"20-2 cancel entry" 45000 +"20-3 correct entry" 45000 +AccountsReceivable +Note Debit Credit +"20-3 correct entry" 45000 +Sales +Note Debit Credit +"20-1 wrong entry" 45000 +"20-2 cancel entry" 45000 diff --git a/test/fixtures/write-rows-0510/ebex8-account-ledger.tsv b/test/fixtures/write-rows-0510/ebex8-account-ledger.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex8-account-ledger.tsv @@ -0,0 +1,11 @@ +# write-rows-0510 accountLedgerRows [Cash, AccountsReceivable, Sales] ex8CorrectionLedger ex8GetDay; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Cash +Date Debit Date Credit +2024-03-10 45000 2024-03-10 45000 +2024-03-15 45000 +AccountsReceivable +Date Debit Date Credit + 2024-03-15 45000 +Sales +Date Debit Date Credit +2024-03-10 45000 2024-03-10 45000 diff --git a/test/fixtures/write-rows-0510/ebex8-compound-trial-balance.tsv b/test/fixtures/write-rows-0510/ebex8-compound-trial-balance.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex8-compound-trial-balance.tsv @@ -0,0 +1,23 @@ +# write-rows-0510 compoundTrialBalanceRows (foldr (.+) Zero (map snd ex8SimpleBalanced)); schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Debit Balance Debit Total Account Title Credit Total Credit Balance +40000 0 Cash 40000 + 1000000 CurrentDeposits 300000 700000 +1000000 0 CapitalStock 1000000 + 330000 RetainedEarnings 0 330000 + 12000 RentExpense 12000 + 7500 InterestExpense 7500 + 6000 InterestEarned 6000 + 9000 RentalIncome 9000 + 12000 PrepaidExpenses 12000 + 6000 AccruedRevenue 6000 +20000 0 ConsumptionTaxPaid 20000 + 40000 PrepaidCorporateIncomeTaxes 40000 + 9000 UnearnedRevenue 9000 + 7500 AccruedExpenses 7500 + 35000 ConsumptionTaxReceived 0 35000 +15000 0 AccruedConsumptionTax 15000 +50000 0 AccruedCorporateIncomeTaxes 50000 + 300000 UnpaidDividends 300000 +30000 0 LegalRetainedEarnings 30000 + 90000 CorporateIncomeTaxes 0 90000 +1155000 1864000 Total 1864000 1155000 diff --git a/test/fixtures/write-rows-0510/ebex8-journal.tsv b/test/fixtures/write-rows-0510/ebex8-journal.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex8-journal.tsv @@ -0,0 +1,5 @@ +# write-rows-0510 journalRows ex8CorrectionLedger ex8GetDay; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Day Debit Amount Credit Amount +2024-03-10 Sales 45000 Sales 45000 + Cash 45000 Cash 45000 +2024-03-15 Cash 45000 AccountsReceivable 45000 diff --git a/test/fixtures/write-rows-0510/ebex9-bs.tsv b/test/fixtures/write-rows-0510/ebex9-bs.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex9-bs.tsv @@ -0,0 +1,12 @@ +# write-rows-0510 bsRows ex9AfterClosing; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Asset Liability +MerchandiseInventory 110000 LoansPayable 200000 +PrepaidExpenses 30000 AccountsPayable 200000 +Cash 774000 OtherPayables 100000 +AccountsReceivable 597000 Equity +AllowanceForDoubtfulAccounts -7000 CapitalStock 1000000 +TradeReceivablesNet 590000 RetainedEarnings 364000 +Fixtures 700000 Total 1864000 +AccumulatedDepreciation -190000 +DepreciableAssetsNet 510000 +Total 2014000 diff --git a/test/fixtures/write-rows-0510/ebex9-pl.tsv b/test/fixtures/write-rows-0510/ebex9-pl.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex9-pl.tsv @@ -0,0 +1,14 @@ +# write-rows-0510 plRows ex9PostAdjustment; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Cost Revenue +InterestExpense 6000 Sales 900000 +RentExpense 120000 ReceiptFee 40000 +ProvisionForDoubtfulAccounts 6000 +CommunicationExpenses 15000 +UtilitiesExpense 12000 +Depreciation 70000 +Purchases 80000 +Purchases 400000 +BusinessTrip 25000 +SuppliesExpenses 8000 +WageExpenditure 180000 +Total 940000 Total 922000 diff --git a/test/fixtures/write-rows-0510/ebex9-post-closing-trial-balance.tsv b/test/fixtures/write-rows-0510/ebex9-post-closing-trial-balance.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex9-post-closing-trial-balance.tsv @@ -0,0 +1,16 @@ +# write-rows-0510 postClosingTrialBalanceRows ex9AfterClosing; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Debit Account Title Credit +774000 Cash + CurrentDeposits 150000 +597000 AccountsReceivable + CapitalStock 1000000 + RetainedEarnings 364000 + LoansPayable 200000 +110000 MerchandiseInventory +30000 PrepaidExpenses +700000 Fixtures + AccountsPayable 200000 + OtherPayables 100000 + AllowanceForDoubtfulAccounts 7000 + AccumulatedDepreciation 190000 +2211000 Total 2211000 diff --git a/test/fixtures/write-rows-0510/ebex9-worksheet.tsv b/test/fixtures/write-rows-0510/ebex9-worksheet.tsv new file mode 100644 --- /dev/null +++ b/test/fixtures/write-rows-0510/ebex9-worksheet.tsv @@ -0,0 +1,31 @@ +# write-rows-0510 worksheetRows ex9PreAdjustment ex9Adjustments; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d +Account Title Trial Balance Adjustments Profit & Loss Balance Sheet + Debit Credit Debit Credit Debit Credit Debit Credit +Cash 774000 774000 +CurrentDeposits 150000 150000 +AccountsReceivable 597000 597000 +CapitalStock 1000000 1000000 +RetainedEarnings 206000 206000 +LoansPayable 200000 200000 +Depreciation 70000 70000 +BusinessTrip 25000 25000 +UtilitiesExpense 12000 12000 +RentExpense 120000 30000 90000 +SuppliesExpenses 8000 8000 +WageExpenditure 180000 180000 +InterestExpense 6000 6000 +Purchases 400000 30000 370000 +ReceiptFee 40000 40000 +Sales 900000 900000 +MerchandiseInventory 80000 30000 110000 +PrepaidExpenses 30000 30000 +Fixtures 700000 700000 +AccountsPayable 200000 200000 +OtherPayables 100000 100000 +AllowanceForDoubtfulAccounts 1000 6000 7000 +AccumulatedDepreciation 120000 70000 190000 +ProvisionForDoubtfulAccounts 6000 6000 +CommunicationExpenses 15000 15000 +Subtotal 2917000 2917000 782000 940000 2211000 2053000 +Net Income 158000 158000 +Total 940000 940000 2211000 2211000