【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、森林采伐等(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、轧花、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、自来水、煤气的生产和供应等；

(4)对工业品的修理、翻新，如机器设备的修理、交通运输工具(包括小卧车)的修理等。

1984年以前农村的村及村以下办工业归属农业，1984年以后划归工业。

【轻工业】指主要提供生活消费品和制作手工工具的工业。按其所使用的原料不同，可分为两大类:

(1)以农产品为原料的轻工业,是指直接或间接以农产品为基本原料的轻工业。主要包括食品制造、饮料制造、烟草加工、纺织、缝纫、皮革和毛皮制作、造纸以及印刷等工业；

(2)以非农产品为原料的轻工业,是指以工业品为原料的轻工业。主要包括文教体育用品、化学药品制造、合成纤维制造、日用化学制品、日用玻璃制品、日用金属制品、手工工具制造、医疗器械制造、文化和办公用机械制造等工业。

【重工业】是指为国民经济各部门提供物质技术基础的主要生产资料的工业。按其生产性质和产品用途，可分为下列三类:

(1)采掘(伐)工业，是指对自然资源的开采，包括石油开采、煤炭开采、金属矿开采、非金属矿开采和木材采伐等工业；

(2)原材料工业,指向国民经济各部门提供基本材料、动力和燃料的工业。包括金属冶炼及加工、炼焦及焦炭化学、化工原料、水泥、人造板以及电力、石油和煤炭加工等工业；

(3)加工工业，是指对工业原材料进行再加工制造的工业。包括装备国民经济各部门的机械设备制造工业、金属结构、水泥制品等工业，以及为农业提供的生产资料如化肥、农药等工业。

根据上述划分原则，修理业中以重工业产品为修理作业对象的划为重工业,反之划为轻工业。

【工业总产值】是以货币表现的工业企业在一定时期内生产的已出售或可供出售工业产品总量，它反映一定时间内工业生产的总规模和总水平。它包括：在本企业内不再进行加工，经检验、包装入库(规定不需包装的产品除外)的成品价值，对外加工费收入，自制半成品、在产品期末期初差额价值。工业总产值采用"工厂法"计算，即以工业企业作为一个整体，按企业工业生产活动的最终成果来计算，企业内部不允许重复计算，不能把企业内部各个车间(分厂)生产的成果相加。但在企业之间、行业之间、地区之间存在着重复计算。

轻重工业总产值的划分也是按"工厂法"计算的，即一个工业企业在正常情况下生产的主要产品的性质属于轻工业，则该企业的全部总产值作为轻工业总产值；一个工业企业生产的主要产品的性质属于重工业，则该企业的全部总产值作为重工业总产值。

【工业增加值】是指工业行业在报告期内以货币表现的工业生产活动的最终成果，是企业全部生产活自动的总成果扣除了在生产过程中消耗或转移的物质产品和劳务价值后的余额，是企业生产过程中新增加的价值。

【资产合计】指企业拥有或控制的能以货币计量的经济资源。包括各种财产、债权和其他权利。资产按其流动性划分为流动资产、长期投资、固定资产、无形及递延资产和其他资产。

(1)流动资产 指企业可以在一年内或者超过一年的一个生产周期内变现或者耗用的资产合计，包括现金及各种存款、短期投资、应收及预付款项、存货等。

(2)固定资产 指企业固定资产净值、固定资产清理、在建工程、待处理固定资产损失所占用的资金合计。

(3)无形资产 指企业长期使用而没有实物形态的资产。包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。

【负债合计】指企业承担的能以货币计量，将以资产或劳务偿付的债务。负债一般按偿还期长短分为流动负债和长期负债、递延税项等。

(1)流动负债 指企业在一年内或者超过一年的一个营业周期内需要偿还的债务合计，其中包括短期借款、应付及预收款项、应付工资、应交税金和应交利润等。

(2)非流动负债合计 指流动负债之外的负债。包括长期借款、应付债券等。根据会计“资产负债表”中“非流动负债合计”项目的期末余额数填报。

【所有者权益】指企业投资人对企业净资产的所有权。企业净资产等于企业全部资产减去全部负债后的余额，其中包括投资者对企业的最初投入，以及资本公积金、盈余公积金和未分配利润,对股份制企业即为股东权益。

【固定资产原价】指企业在建造、购置、安装、政建、扩建、技术改造某项固定资产时所支出的全部货币总额。它一般包括买价、包装费、运杂费和安装费等。

【主营业务收入】指企业在销售商品、提供劳务等日常活动中所产生的收入总额。

【主营业务成本】指企业在销售商品、提供劳务等主要经营业务的实际成本。

【主营业务税金及附加】指企业在销售商品、提供劳务等主要经营业务应负担的城市维护建设税、消费税、资源税和教育费附加等。

【利润总额】指企业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。

【应交增值税】指企业在报告期内应交纳的增值税额。

【总资产贡献率】该指标反映企业全部资产的获利能力，是企业经营业绩和管理水平的集中体现,是评价和考核企业盈利能力的核心指标。计算公式为:

总资产贡献率(%) = (利润总额+税金总额+利息支出) / 平均资产总额 × 100%

其中:税金总额为产品销售税金及附加与应交增值税之和；平均资产总额为期初、期末资产总计的算术平均值。

【资产负债率】该指标既反映企业经营风险的大小,也反映企业利用债权人提供的资金从事经营活动的能力。计算公式为:

资产负债率(%) = 负债总额 / 资产总额 × 100%

资产及负债均为报告期期末数。

【流动资产周转率】指一定时期内流动资产完成的周转次数，反映投入工业企业流动资金的周转速度。计算公式为:

流动资产周转率(%)=销售收入/流动资产平均余额×100%

【成本费用利润率】反映工业投入的生产成本及费用的经济效益，同时也反映企业降低成本所取得的经济效益。计算公式为:

成本费用利润率(%) = 利润总额 / 成本费用总额 × 100%

其中:成本费用总额为产品销售成本、销售费用、管理费用、财务费用之和。

【全员劳动生产率】该指标反映企业的生产效率和劳动投入的经济效益。计算公式为:

全员劳动生产率(%) = 工业增加值 / 平均用工人数×100%

由于工业增加值是按现行价格计算的，而用工人数不含价格因素，因此应将增加值价格因素予以消除。具体方法可采用总产值价格变动系数消除价格影响。

【产品销售率】该指标反映工业产品已实现销售的程度,是分析工业产销衔接情况、研究工业产品满足社会需求的指标。计算公式为:

产品销售率(%) = 报告期现价工业销售产值 / 报告期工业总产值×100%

【Industry】refers to the material production sector which is engaged in extraction of natural resources and processing and reprocessing of minerals and agricultural products, including

(1)Extraction of natural resources,such as mining,salt produ-ction,logging(but not including hunting and fishing)；

(2)Processing and reprocessing of farm and sideline products, such as rice husking,flour milling,wine making,oil pressing, cotton ginning,silk reeling,spinning and weaving,and leather making；

(3)Manufacture of industrial products,such as steel making, iron smelting, chemicals manufacturing,petroleum processing, ma-chine building,timber processing；water and gas production and electricity generation and supply；

(4)Repairing of industrial products such as the repairing of machinery and means of transport (including cars).

Prior to 1984,the rural industry run by villages and coopera-tive organizations under village was classified into agriculture. Since 1984, it has been grouped into industry.

【Light Industry】refers to industry which produces consu-mer goods and hand tools.It consists of two categories depending on the materiais used:

(1)Industries using farm products as raw materials.These are branches of light industry which directly or indirectly use farm products as basic raw materials,including the manufacture of food and beverages,tobacco processing,textile,clothing,fur and leather manufacturing ,paper making, printing,etc.

(2)Industries using nonfarm products as raw materials.These are branches of light industry which use manufactured goods as raw materials, including the manufacture of cultural,educational articles and sports goods,chemicals,synthetic fiber,chemical pro-ducts for daily use,glass products for daily use,metal products ma-chinery,etc.

【Heavy Industry】refers to the industry which produces capital goods,and provides various sectors of the national econo-my with necesary material and technical basis.It consists of the fo-llowing three branches according to the purpose of production or the use of products:

(1)Mining,quarrying and logging industry refers to the indu-stry that extracts natural resources,including extraction of petro-leum, coal,metal and nonmetalores and logging.

(2)Raw materials industry refers to the industry that provides various sectors of the national economy with raw materials,fuels and power.It inc1udes smelting and processing of metals,coking and coke chemistry, chemical materials and building materials such as cement,plywood,and power,petroleum refining and coal dressing.

(3)Manufacturing industry refers to the industry that process-es raw materials.It includes machine building industry which equi-ps sectors of the national economy,industry of metal structure and cement products, industries producing means of agricultural prod-uction,such as chemical fertilizers and pesticides.

According to the above principle of classification,the repair-ing trades which are engaged primarily in repairing products of heavy industry are classified into heavy industry while these enga-ged in repairing products of light industry are classified into light industry.

【Gross Industrial Output Value】is the total volume of industrial products sold or available for sale in value terms which reflects the total achievements and overall scale of industrial prod-uction during a given period.It includes the value of the finished products, which are not to be further processed in the enterprises and have been inspected,packed and put in storage,the value of in-dustrial services rendered to other units,and the changes in the va-lued the semi-finished products and products in process between the beginning and closing of the period.The gross industrial output value is calculated with the factory method.No double calculations are to be made within the same enterprise.However, double coun-ting does occur mong different enterprises.

Output value of light and heavy industries is also classified with the factory method.Under normal conditions,if the major pro-ducts of an industrial enterprise belong to light industry products, the gross output valued of that enterprise is classified wholly into light industry；the same principle applies to heavy industry.

【Value-added of Industry】refers to the final results of in-dustrial production of the industrial trade in money terms during the reference period.

【Total Assets】refer to all assets which are owned or con-trolled by enterprises,including circulating assets,long-term invest-ment,fixed assets,intangible assets and deferred assets,other long-term assets,and deferred taxes,etc.The summation of above items is equal to total assets shown in the balance sheets of the enter-prises.

(1)Circulating assets(working capital)refer to assets which can be cashed in or spent or consumed in an operating cycle of one year or over one year, including cash, all kinds of deposits,short-term investment, receivables,advance payment and stock,etc.

(2)Fixed assets refer to the net value of fixed assets,clearance of fixed assets,project under construction,fixed assets losses in suspense.These are corporations' funds holdings.

(3)Intangible assets refer to the assets without material form used by enterprises over a long time,such as patents,nonpatent te-chnologies, trade marks,copyright ,land use right and business reputation,etc.

【Total Liabilities】refer to the debts that enterprises are responsible for repayment,including liquid liabilities,long-term liabilities and deferred taxes,etc.Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprise.

(1)Liquid liabilities (also called quick liabilities or immediate liabilities)refer to enterprises total debt payable within an opera-ting cycle of one year or over one year,including short term loans, payables and advance payments,wages payable,taxes payable and profit payable,etc.

(2) Non-current liabilities refer to the liabilities other than current liabilities. Including long-term loans and bonds payable. Furnished according to the number of accounting "balance sheet" and " non-current liabilities Total ending balance of the project.

【Creditors' Equity】refers to investors' ownership of net assets of the enterprise.It is equal to the total assets of the enter-prise minus its total liabilities,including the primary input from in-vestors,capital accumulation fund,surplus accumulation fund and undistributed profit.It is the stock holders' equity in stock compa-nies.

【Original Value of Fixed Assets】refers to the original va-lue of all fixed assets owned by industrial enterprise,calculated at the cost paid at the time of purchase, installation, reconstruction, expansion, and technical innovation and transformation of the said assets,which includes expenses on purchase, package, trans-portation, and installation,etc.

【Net Value of Fixed Assets】is obtained by deducting de-preciation over years from the original value of fixed assets.

【Core Operating Revenue】refers to the revenue from the sales of products by industrial enterprises and the revenue from services provided,etc.

【Core Operating Cost】refers to the actual cost of pro-ducts of industrial enterprises and industrial services provided,etc.

【Core Operating Tax and Extra Charges】refer to the tax on city maintenance and construction,consumption tax,resources tax and extra charges for education,which should be borne by the enterprises in selling products and providing industrial services.

【Total Profits】refers to all kinds of income surplus of enterprises after the deduction of the various cost in the process of production, to reflect the realized total profit and loss of the enterprise in the reporting period.

【Value Added Tax Payable】refers to the amount of the value added tax which should be paid by the enterprises in the re-porting period.

【Rate of Return on Total Assets】reflects the state of re-turn on total assets of an enterprise.It epitomizes the business ach-ievements and administrative level of an enterprise.It is also used as a key index in assessing the economic efficiency of an enterpri-se. Its calculating formula is:

Rate of Return on Total Assets (%) = (Total Profit + Total Taxes + Interest Exchange) / Average Total Assets × 100%

Total taxes are the sum of sales tax and additional Plus add-ed-value tax to be paid；Average total assets are the arithmetic av-erage value of the total assets at the beginning and end of the re-porting period.

【Asset-Debt Ratio】reflects the risks an enterprise take while in operation.It also indicates the enterprise's capability in utilizing the fund provided by creditors.Its calculating formula is:

Asset-Debt ratio (%)=total liabilities/total assets ×100%.Both liabilities and assets are the figures at the end of the reporting peri-od

【Turnover of Current Assets】refers to the turnover time of current assets in a certain period of time,reflecting the turnover speed of current assets in an industrial enterprise.Its calculating formula is:

Turnover of Current Assets (%) = Sales Revenue / Average Ba - lance of Liquid Liabilities × 100%

【Cost-Profit Ratio】reflects the economic returns on indu-strial prodution cost and expenses.It also shows the economic be-nefits an enterprise gains by reducing production cost. Its calcula-ting formula is:

Cost-Profit ratio (%) = total profits / total cost and expenses × 100%.

Total cost and expenses refer to the sum of cost of goods sold,distribution cost,administrative expenses and finance cost

【Labor productivity of Total Workers】reflects the produ-ction efficiency of an enterprise and the economic returns of its labor investment.Its calculating formular is:

Labor Productivity of Total Workers (%) = Industrial Added - Value/Average Number of Workers and Staff ×100%

Since industrial added-value is calculated at the current price while the average number of workers and staff doesn't invol-ve price factor, coefficient of price changes should be adopted in calculating industrial added-value.

【Product Sales Ratio】reflects how many industrial pro-ducts have been sold.It is the index to analyze the situation of mar-ket and industrial production and relations between demand and supply.

Product Sales Ratio(%) =Sales Value of Industry/Total Output Value of Industry×100%