semantics.tsv

# 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