10010101 10010102 10010103 10010104 10020101 10020102 10020201 10020301 10020401 10090101 10090201 11010100 11020100 11110101 11110199

11310101 11310199 11310201 11310202 11310203 11310299 11330101 11330103 11330199 11410101 11410102 11510101 11510102 11510103 11510199 12010101 12010102 12010103 12010104 12010199 12110100 12110200 12120100 12120200 12120300 12120400

-CNY -USD -EUR -HKD -CNY- -CNY- -USD- -EUR- -HKD- -- -- - - - - --USD --EUR --HKD -- - - - - - () () - - -BNG -GNB - - - - -

Cash on Hand - CNY Cash on Hand - USD Cash on Hand - EUR Cash on Hand - HKD Cash in BOC - CNY Cash in I&C - CNY Cash in BOC - USD Cash in BOC - EUR Cash in BOC - HKD Other cash and cash Other cash and cash Short-term investmnt Short-term investmnt Notes Receivable Notes Receivable Account Receivable Account Receivable Account Receivable Account Receivable Account Receivable Account Receivable Other Accounts Rece. Other Accounts Rece. Other Accounts Rece. Provision Bad Debt Provision Bad Debt Down payment(Vendor) Down payment request Down payment request Down payment(Vendor) GR/IR GR/IR - adjsmnt val. GR/IR - BNG GR/IR - GNB GR/IR - adjustment Raw Materials Raw Materials-proc. CVM-Price variances CVM-Mat. Mov. Var. CVM-Pric.chng.var. Product order varic.

Cash on Hand - CNY Cash on Hand - USD Cash on Hand - EUR Cash on Hand - HKD Cash in Bank of China - CNY Cash in Industrial and Commercial Bank - CNY Cash in Bank of China - USD Cash in Bank of China - EUR Cash in Bank of China - HKD Other cash&cash equivalent - deposit for L/C Other cash&cash equivalent - deposit for BOE Short-term investments Short-term investments falling price reserve Notes Receivable - Bills of Exchange Notes Receivable - adjustment valuation Account Receivable - domestic Account Receivable - domestic adjustment valuation Account Receivable - foreign - USD Account Receivable - foreign - EUR Account Receivable - foreign - HKD Account Receivable - foreign -adjustment valuation Other Accounts Receivable - company Other Accounts Receivable - individual Other Accounts Receivable - adjustment valuation Provision for Bad Debts (accounts receivable) Provision for Bad Debts-other accounts receivable Down payment (Vendor) Down payment request (Customer) Down payment request (Vendor) Down payment (Vendor) - adjustment valuation GR/IR GR/IR - adjustment valuation GR/IR - BNG GR/IR - GNB GR/IR - adjustment reclassify Raw Materials Raw Materials - processing imported materials Cost Variances of Materials - Price variances CVM - material movement variances CVM - price change variances Product order variances

12120401 12120402 12120403 12210101 12310101 12410101 12410102 12430100 12430200 12430300 12430400 12430404 12510100 12510101 12510200 12610100 12810100 12810200 12810300 12910100 13010100 14010100 14020201 14210101 15010100 15010200 15010300 15010400 15010500 15010600 15020100 15020200 15020300 15020400 15020500 15020600 15020700 15020800 15050100 15050200 16010100 16030100

() - - _ - - - - - - - - - - - - - - - - - - -

Product order varic. Product order mixed Product order varic. Packaging Materials Low Value and Short Semi-finished Goods Semi-finished Goods Inventory Inventory - external Goods shipped in tra Work in process(WIP) Production order var Consigned procession Consigned procession Consigned procession Goods for advertisem Inventory falling pr Inventory falling pr Inventory falling pr Merchandise shipped Deferred and prepaid Long-term investment long-term investment Long-term investment Fixed Assets - Biuld Fixed Assets - machi Fixed Assets - conve Fixed Assets - elect Fixed Assets - outso Fixed Assets - other Accumulated deprecia Accumulated deprecia Accumulated deprecia Accumulated deprecia Accumulated deprecia Accumulated deprecia Accumulated amortiza Accumulated amortiza Fixed assets depreci Fixed assets - down Project goods and ma Construction-in-proc

Product order variances Product order mixed price variances Product order variances (scrap) Packaging Materials Low Value and Short Lived Articles Semi-finished Goods Semi-finished Goods - external processing Inventory Inventory - external processing Goods shipped in transit Work in process(WIP) Production order variances - quantity variances Consigned processiong material - processing Consigned processiong material Consigned processiong material - changeover Goods for advertisement Inventory falling price reserves - raw material Invntry fall. price resrvs - semi-finished product Invntry fall. price resrvs - finished product Merchandise shipped on instalment sales Deferred and prepaid expenses Long-term investment on stocks long-term investment on bonds Long-term investments depreciation reserves Fixed Assets - Biuldings and Properties Fixed Assets - machinery equipment Fixed Assets - conveying equipment Fixed Assets - electrolic equipment Fixed Assets - outsourcing software Fixed Assets - other office equipment Accumulated depreciation - Biuldings Accumulated depreciation - machinery equipment Accumulated depreciation - conveying equipment Accumulated depreciation - electronic equipment Accumulated depreciation - outsourcing software Accumulated depreciation - other office equipment Accumulated amortization - intangible assets Accumulated amortization - articles Fixed assets depreciation reserves Fixed assets - down payment Project goods and materials Construction-in-process

16040101 16040102 16050100 17010100 18010100 18010101 18010200 18010300 18010400 18050100 18150100 19010100 19110100 19110200 19990301 19990401 20010101 20010201 22010100 22010200 22019900 22020100 22020201 22020202 22020203 22020300 22020400 22030100 22030200 22039900 22110100 22110200 22210101 22210102 22210103 22210104 22210105 22210106 22210107 22210109 22210110 22210200

- - - - - - - - - -CNY- -USD- - - - - --usd --HKD --EUR - - - - - - - -- -- -- -- -- -- -- -- -- -

Construction-in-proc Construction-in-proc Construction-in-proc Liquidation of fixed Intangible assets Intangible assets Intangible assets Intangible assets Intangible assets Intangible Assets de Unacknowledged finan Long-term deferred a Wait deal current as Wait deal fixed asse Assets acquisition s Goods receipt with o Short-term loan - CN Short-term loan - US Notes payable - Bank Notes payable - Trad Notes payable - adju Accounts payable Accounts payable Accounts payable Accounts payable Accounts payable Accounts payable Down payment(Custmr) Down payment(Custmr) Down payment(Custmr) Payroll payable Payroll payable TP - VAT on prchs. TP - VAT paid TP-Unpaid VATchngovr TP - Tax deduction TP - VAT on sales TP-export tax rebate TP-Changvr.on VAT Orpaid VAT changeovr TP - Unpaid VAT TP - Sales tax

Construction-in-process - down payment Construction-in-process - down payment clearing Construction-in-process depreciation reserves Liquidation of fixed assets Intangible assets - Tenure Intangible assets Intangible assets - Trademarks Intangible assets - Software Intangible assets - Patents Intangible Assets depreciation reserves Unacknowledged financial charges Ln-trm dfred and prepd expens - estblishmnt chrge. Wait deal current assets loss or income Wait deal fixed assets loss or income Assets acquisition settlement Goods receipt with out order Short-term loan - CNY - BOC Short-term loan - USD - BOC Notes payable - Bank acceptance Notes payable - Trade acceptance Notes payable - adjustment valuation Accounts payable - domestic Accounts payable - foreign - USD Accounts payable - foreign - HKD Accounts payable - foreign - EUR Accounts payable - estimation Accounts payable - adjustment valuation Down payment (Customer) - company Down payment (Customer) - individual Down payment (Customer) - adjustment valuation Payroll payable - wages Payroll payable - warefare Taxes Payable - VAT on purchase Taxes Payable - VAT paid Taxes Payable - Unpaid VAT changeover Taxes Payable - Tax deduction Taxes Payable - VAT on sales Taxes Payable - export tax rebate Taxes Payable - Changeover withnoldings on VAT Taxes Payable - Overpaid VAT changeover Taxes Payable - Unpaid VAT Taxes Payable - Sales tax

22210300 22210400 22210500 22210600 22210700 22210800 22210900 22310100 22320200 22410100 22410200 22410300 22410400 22419900 23140100 24010100 24010200 24010300 24010400 24010500 24010600 24010800 26010100 27010100 27010200 28010100 40010100 40010200 40020100 40020200 40020300 40020400 40020500 40020600 40020700 41010100 41010200 41010300 41010400 41010500 41010600 41030100

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

TP - Income tax TP -Construction tax TP - Property tax TP - Tenure tax TP - VVULPT TP - Ind. income tax TP-Lnd Val. Inc. Tax Interest payable Dividends Payable Other Payables (Comp Other Payables (Inte Other Payables (Indi Other Payables (extr Other Payables (Adju Consignment-in payab Accrued expenses - L Accrued expenses - T Accrued expenses - U Accrued expenses - G Accrued expenses - B Accrued expenses - p Accrued expenses - R Long-term loans Bonds payable - bond Bonds payable - inte Long-term payables Paid-in capital - ZY Paid-in capital - ZY Capital surplus - ca Capital surplus - Re Capital surplus - Re Capital surplus - St Capital surplus - Ap Capital surplus - Fo Capital surplus - ot Surplus reserves - L Surplus reserves - F Surplus reserves - L Surplus reserves - R Surplus reserves - E Surplus reserves - P Current year profits

Taxes Payable - Income tax Taxes Payable - Construction tax Taxes Payable - Property tax Taxes Payable - Tenure tax TP - Vehicle & vesl usage licns plate tx(VVULPT) Taxes Payable - Individual income tax Taxes Payable - Land Value Increment Tax Interest payable Dividends Payable Other Payables (Company) Other Payables (Intercompany) Other Payables (Individual) Other Payables (extra charges of education funds) Other Payables (Adjustment) Consignment-in payables Accrued expenses - Loan interest Accrued expenses - Transpotation expenses Accrued expenses - Utilities Accrued expenses - Gas bill Accrued expenses - Business expenses Accrued expenses - processing charges Accrued expenses - Rent expenses Long-term loans Bonds payable - bonds Bonds payable - interest Long-term payables Paid-in capital - ZY10 Paid-in capital - ZY20 Capital surplus - capital premium Capital surplus - Receive non-cash donate reserve Capital surplus - Receive cash donate Capital surplus - Stock right investment reserves Capital surplus - Appropriation changeover in Capital surplus - Foreign currency capital Capital surplus - others Surplus reserves - Legal surplus Surplus reserves - Free surplus reserves Surplus reserves - Legal public welfare fund Surplus reserves - Reserve fund Surplus reserves - Enterprise expension fund SR - Profits capitalizad on return of investment Current year profits

41040100 41040200 41040300 41040400 41040500 41040600 41040700 41040800 41040900 41041000 41041100 41041200 50010101 50010102 50010103 50010201 50010202 50010203 50010204 50010205 50010600 50020100 50020200 51010100 51010201 51010202 51010203 51020101 51020103 51020200 51020300 52010100 52010200 53010101 53010102 53010200 53010300 53010400 53010500 53010600 54010100 54010201

- - - - - - - - - - - - -- -- -- -- -- -- -- -- - - - - - - -

Profit distribution Profit distribution Profit distribution Profit distribution Profit distribution Profit distribution Profit distribution Profit distribution Profit distribution Profit distribution Profit distribution Profit distribution Production cost - di Production cost - wr Production cost - ma Production cost - ch Production cost - ch Production cost - ch Production cost - ch Production cost - ch Production cost - Ma Manufacturing overhe Manufacturing overhe Prime operating reve Prime operating reve Prime operating reve Prime operating reve Other operating reve Other operating reve Other operating reve Other operating reve Investment income Investment income Non-operating income Non-operating income Non-operating income Non-operating income Non-operating income Non-operating income Fixed assets sales s Operating costs - do Operating costs - ex

Profit distribution - Other chengeover in Profit distribution - Withdrawal legal surplus PD - Withdrawal legal public welfare funds Profit distribution - Withdrawal reserve fund PD - Withdrawal reserve for business expansion PD - Withdrl staff and workers' bonus&welfare fund PD - Profits capitalizad on return of investment PD - Preferred Stock dividends payable PD - Withdrawal other common accumulation fund PD - Common Stock dividends payable PD - Common Stock dividends change to assets Profit distribution - Undistributed profit Production cost - direct materials Production cost - wrapper materials Production cost - make to order Production cost - changeover - check-in Production cost - changeover - WIP Production cost - changeover - variances Production cost - changeover - external settlement Production cost - changeover-semi-product check-in Production cost - Manufacturing overhead Manufacturing overhead Manufacturing overhead - changeover Prime operating revenue - domestic Prime operating revenue - export-USD Prime operating revenue - export-EUR Prime operating revenue - export-HKD Other operating revenue - Sales material Other operating revenue - Sales inventory Other operating revenue - others Other operating revenue - service revenue Investment income - Current investment income Investment income - Long-term investment income Non-operating income-Fixed assets inventory profit Non-operating incm.-Net incm dispsl. of fixd asets Non-operating income - Non-cash deal income Non-operating incm-Incm on sales of itngibl.aset. Non-operating income - Net amercement income Non-operating income - other Fixed assets sales settlement Operating costs - domestic Operating costs - export-USD

54010202 54010203 54015101 54015102 54015301 54015302 54015401 54015402 54020100 54050101 54050103 54050200 54050300 55010100 56010100 56010101 56010102 56010103 56010104 56010105 56010107 56010108 57010100 57010200 57010300 57010400 57010500 58010100 58010200 58010300 58010400 58010500 58010600 58010700 58010800 80010100 80010200 80010203 80010300 80010401 80010402 80010500

- - - - - - - - -- -- -- -- - - ---

Operating costs - ex Operating costs - ex Materials cost varia Materials cost varia Losses inventory t Gains - inventory tr Gains - consignment Losses - consignment Tax and associate ch Other business expen Other business expen Other business expen Other business expen Operating expens Adminisstrative expe Asset impairment los Training and hotel e Dining expenses Business traveling Training wages Consultant training Office fitment Financial expenses Financial expenses Financial expenses Financial expenses Financial expenses Nonbusiness expendit Nonbusiness expendit Nonbusiness expendit Nonbusiness expendit Nonbusiness expendit Nonbusiness expendit Nonbusiness expendit Nonbusiness expendit Wages Depreciation Depreciation - lapto Employee welfare Office allowance - s Office allowance - o Utilities

Operating costs - export-EUR Operating costs - export-HKD Materials cost variance - revenue Materials cost variance - profit and loss Losses inventory transfer Gains - inventory transfer Gains - consignment materials'consumption Losses - consignment materials'consumption Tax and associate charge Other business expense-Other cost of material sale Othr business expense-Other cost of inventory sale Other business expense - Other Other business expense - cost of service Operating expens Adminisstrative expenses Asset impairment losses Training and hotel expenses Dining expenses Business traveling Training wages Consultant training Office fitment Financial expenses - Commission Financial expenses - interest gains Financial expenses - interest losses FE - foreign currecies exchange gains FE - foreign currecies exchange losses Nonbusiness expditure - Fixed assets inventry loss Nonbus.exp. - Net loss on disposal of fixed assets Nonbus. Exp. - Loss on sales of intangible assets Nonbus. Exp. - Fixed assets retirement loss Nonbus. Exp. - Fixed assets inventory loss Nonbus. Exp. - Fixed assets inventory loss Nonbus. Exp. - Fixed assets inventory loss Nonbusiness expenditure - others Wages Depreciation Depreciation - laptop Employee welfare Office allowance - supplies Office allowance - other Utilities

80010800 80030200 80030301 80030302 80030303 80030304 80030400 92200001 99990000 99999999

- - - - -

Repair charge Personnel education Amortization - Artic Amortization - accru Amortization - intan Amortization - longAdvertisement suppli Internal order settl Initial balance impo Takeover clearing

Repair charge Personnel education Amortization - Articles Amortization - accrued expenses Amortization - intangible assets Amortization - long-term deferred.& prepaid exps. Advertisement supplies Internal order settlement Initial balance importment Takeover clearing