exchangealgebra-0.5.1.0: test/fixtures/post-vocab/suggest.tsv

# 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
dividends	2	UnpaidDividends,DividendsReceived
dividendsreceived	1	DividendsReceived
donated	1	GainOnDonationOfFixedAssets
doubtful	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts
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	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
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
interests	4	LeaseholdRights,NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI
interests.	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI
inventory	3	Products,MerchandiseInventory,InventoryShrinkageLoss
inventory shrinkage loss	20	InventoryShrinkageLoss,Products,NetLoss,MerchandiseInventory,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,LossOnValuationOfMerchandise
inventoryshrinkageloss	1	InventoryShrinkageLoss
investee	1	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
machinery	1	Machinery
machinery and equipment	18	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
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	4	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
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
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