主要统计指标解释
［工业］指从事自然资源的开采，对采掘品和农产品进行加工和再加工的物质生产部门。具体包括：（1）对自然资源的开采，如采矿、晒盐等(但不包括禽兽捕猎和水产捕捞)；（2）对农副产品的加工、再加工，如粮油加工、食品加工、缫丝、纺织、制革等；（3）对采掘品的加工、再加工，如炼铁、炼钢、化工生产、石油加工、机器制造、木材加工等，以及电力、燃气及水的生产和供应等；（4）对工业品的修理、翻新，如机器设备的修理等。
工业统计调查单位为工业法人单位。
工业法人单位指从事工业生产经营活动的法人单位。工业法人单位应同时具备以下条件：①依法成立，有自己的名称、组织机构和场所，能够独立承担民事责任；②独立拥有（或授权）使用资产，承担负债，有权与其他单位签订合同；③具有包括资产负债表在内的帐户，或者能够根据需要编制帐户。
［资产总计］指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。包括企业拥有的土地、办公楼、厂房、机器、运输工具、存货等实物资产和现金、存款、应收账款和预付账款等金融资产。资产一般按流动性分为流动资产和非流动资产。其中流动资产可分为货币资金、交易性金融资产、应收票据、应收账款、预付款项、其他应收款、存货等；非流动资产可分为长期股权投资、固定资产、无形资产及其他非流动资产等。来源于会计“资产负债表”中“资产总计”项目的期末余额数。
［流动资产合计］资产满足以下条件之一应归为流动资产：（1）预计在一个正常营业周期中变现、出售或耗用，主要包括存货、应收账款等；（2）主要为交易目的而持有；（3）预计在资产负债表日起一年内（含一年）变现；（4）自资产负债日起一年内，交换其他资产或清偿负债的能力不受限制的现金或现金等价物。包括货币资金、应收票据、应收账款、存货等项目。来源于会计“资产负债表”中“流动资产合计”项目的期末余额数。
［负债合计］指企业过去的交易或者事项形成的，预期会导致经济利益流出企业的现时义务。包括银行贷款、借款、应付账款、应付职工工资、应付职工福利费、应交税金等企业负有偿还责任的债务。负债一般按偿还期长短分为流动负债和非流动负债。来源于会计“资产负债表”中“负债合计”项目的期末余额数。
［应收账款］指企业因销售商品、提供劳务等经营活动所形成的债权，包括应向客户收取的货款、增值税款和为客户代垫的运杂费等。来源于会计“资产负债表”中“应收账款”项目的期末余额数。
［存货］指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料或物料等，通常包括原材料、在产品、半成品、产成品、商品以及周转材料等。来源于会计“资产负债表”中“存货”项目的期末余额数。
［营业收入］指企业从事销售商品、提供劳务和让渡资产使用权等生产经营活动形成的经济利益流入。营业收入包括“主营业务收入”和“其他业务收入”。来源于会计“利润表”中“营业收入”项目的本年累计数。
［营业成本］指企业从事销售商品、提供劳务和让渡资产使用权等生产经营活动发生的实际成本。包括企业（单位）在报告期内从事销售商品、提供劳务等日常活动发生的各种耗费。包括“主营业务成本”和“其他业务成本”。来源于会计“利润表”中“营业成本”项目的本年累计数。
［销售费用］指企业在销售商品和材料、提供劳务的过程中发生的各种费用，包括保险费、包装费、展览费和广告费、商品维修费、预计产品质量保证损失、运输费、装卸费等以及为销售本企业商品而专设的销售机构（含销售网点、售后服务网点等）的职工薪酬、业务费、折旧费等经营费用。
［管理费用］指企业为组织和管理企业生产经营所发生的费用，包括企业在筹建期间内发生的开办费、董事会和行政管理部门在企业经营管理中发生的，或者应当由企业统一负担的公司经费等。来源于会计“利润表”中“管理费用”项目的本年累计数。
［财务费用］指企业为筹集生产经营所需资金等而发生的筹资费用，包括企业生产经营期间发生的利息支出（减利息收入）、汇兑损失（减汇兑收益）以及相关的手续费等。来源于会计“利润表”中“财务费用”项目的本年累计数。
［利润总额］指企业在一定会计期间的经营成果，是生产经营过程中各种收入扣除各种耗费后的盈余，反映企业在报告期内实现的盈亏总额。来源于会计“利润表”中“利润总额”项目的本年累计数。
［平均用工人数］指报告期企业平均实际拥有的、参与本企业生产经营活动的人员数。
Explanatory Notes on Main Statistical Indicators
Industry refers to the material production sector which is engaged in the extraction of natural resources and processing and reprocessing of minerals and agricultural products, including (1) extraction of natural resources, such as mining, salt production (but not including hunting and fishing); (2) processing and reprocessing of farm and sideline produces, such as grain and oil processing, food processing, silk reeling, spinning and weaving and leather making; (3) processing and reprocessing of mineral products, such as steel making, iron smelting, chemicals manufacturing, petroleum processing, machine building, timber processing, and production and supply of electricity, gas and water; (4) repairing and renovating of industrial products such as the machinery.
In industrial surveys, the units of enquiry are industrial corporate units.
Industrial corporate units refer to corporate units engaging in industrial production and operation activities, which meet the following requirements: (1) They are established legally, having their own names, organizations, location, and are able to take civil liability independently; (2) They possess (or are authorized to use) assets independently, assume liabilities and are entitled to sign contracts with other units; (3) They have accounts including the balance sheets or can compile the accounts according to the need.
Total Assets refer to all resources that are owned or controlled by enterprises through previous trades or transactions, with expectation of making economic profits to enterprises. Included are all assets owned by enterprises such as land, office buildings, factories, machines, vehicles, inventories and other physical assets as well as cash, deposits, accounts receivable, prepayments and other financial assets. Classified by the degree of liquidity, total assets include current assets and non-current assets. Current assets can be classified into monetary capital, trading financial assets, notes receivable, accounts receivable, advanced payments, other receivables and inventories. Non-current assets can be divided into long-term equity investment, fixed assets, intangible assets and other non-current assets. Data on this indicator can be obtained from the year-end figures of total assets in the Balance Sheet of accounting records.
Current Assets refer to the assets that meet one of the following requirements: (1) expected to be cashed, sold or used in a normal operation cycle, mainly including inventory and accounts receivable; (2) owned for transaction purpose mainly; (3) expected to be cashed within one year (including one year) from the day of the Balance Sheet; (4) unlimited cash or cash equivalents that can be exchanged with other assets or capable of settling debts during one year since the day of the Balance Sheet. Included are monetary capital, notes receivable, accounts receivable and inventories. Data on this indicator can be obtained from the year-end figures of total current assets in the Balance Sheet of accounting records.
Total Liabilities refer to payable liabilities of enterprises that are accumulated from earlier transactions with expectation of leaking out of economic profits. Included are debts that enterprises are responsible for repaying such as bank loans, borrowings, accounts payable, wages payable, employee benefits payable, taxes payable, etc. In terms of payment, it can be divided into liquid liabilities and long-term liabilities. Data on this indicator can be obtained from the year-end figures of total liabilities in the Balance Sheet of accounting records.
Accounts Receivable refers to creditor's rights through business activities such as selling goods, providing labor, which include payment for goods that should be charged to the customer, value-added tax and advance freight for the clients. It comes from the ending balance of accounts receivable in balance sheet.
Inventories refers to finished goods or commodities held in preparation for sale in enterprises’ daily activities, goods in the production process, material or the physical materials consumed in the production process or in the process of providing labor, usually include raw materials, goods in the production process, semi-finished products, finished products, goods and materials in flow. It comes from the ending balance of inventory in balance sheet.
Business Revenue refers to the inflow of economic benefits through production and operation activities of enterprises, such as selling commodities, providing labor services and transferring the right to use of assets. Business revenue includes "revenue from principal business" and " revenue from other business". It comes from current year’s cumulative report of "business revenue" items from the "income statement".
Business Cost refers to the actual costs incurred by the enterprises in such production and operation activities as selling commodities, providing labor services and transferring the right to use of assets. It includes various expenditures incurred by enterprises (units) in their daily activities of selling goods and providing labour services during the reporting period. It includes "cost of principal business" and "cost of other business". It comes from current year’s cumulative report of "operating cost" items from the "income statement".
Selling Expenses refer to the cost during the sale of goods and materials, providing labour services, including insurance, packing, exhibition fees and advertising fees, merchandise maintenance costs, expected product quality guarantee loss, transportation fees, handling fees, and operating expenses for the sales of the company's products, such as employee compensation, business expenses, depreciation costs for dedicated sales offices (including sales outlets, after-sales service outlets, etc.).
Management Expenses refer to the expenses for the organization and management of enterprise operattion, including the start-up costs during the construction of enterprises, funds occurred during enterprises operation by board of directors and executive management in the enterprise management, and other costs to be paid by enterprises. It comes from current year’s cumulative amount of management cost in income statement.
Financial Expenses refer to cost of fund-raising for enterprises to raise funds for production and operation, including interest payments (a reduction in interest income), exchange loss (less exchange gains) and related fees during the period of production. It comes from current year’s cumulative amount of financial expenses in income statement.
Total Profits refer to the operational results in a certain accounting period, and it is the balance of various incomes minus various spendings in the course of operation, reflecting the total profits and losses of enterprises in reference period. Data are obtained from current year’s cumulative amount of total profits in the profit statement of the accounting record of enterprise.
Annual Average Employees refer to the number of persons engaged in the production and operation activities of enterprises in the reporting period, which are actually employed by the enterprises.