【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、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、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账户，或者能够根据需要编制账户。

【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账户，或者能够根据需要编制账户。

【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。

【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。资产一般按流动性（资产的变现或耗用时间长短）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。

【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。负债一般按偿还期长短分为流动负债和非流动负债。

【所有者权益】指企业资产扣除负债后由所有者享有的剩余权益。公司的所有者权益又称股东权益。包括实收资本、资本公积、盈余公积、未分配利润等。

【固定资产原价】指固定资产的成本，包括企业在购置、自行建造、安装、改建、扩建、技术改造某项固定资产时所发生的全部支出总额。

【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。根据会计"利润表"中"利润总额"项目的本年累计数填报。

【应交增值税】指按照税法规定，以销售货物、服务、无形资产、不动产或提供加工、修理修配劳务的增值额和货物进口金额为计税依据而课征的一种流转税。填报本指标时，应按权责发生制核算企业本期应负担的增值税。

【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.

I.Extraction of natural resources, such as mining, salt production (but not including hunting and fishing);

II.Processing and reprocessing of farm and sideline produces, such as grain and oil processing, food processing, silk reeling, spinning and weaving and leather making;

Ⅲ.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;

IV. 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:

I.They are established legally, having their own names, organizations, location, and are able to take civil liability independently;

II.They possess (or are authorized to use) assets independently, assume liabilities and are entitled to sign contracts with other units;

Ⅲ. They have accounts including the balance sheets or can compile the accounts according to the need.

【Industrial corporate units】refer to corporate units engaging in industrial production and operation activities, which meet the following requirements:

I.They are established legally, having their own names, organizations, location, and are able to take civil liability independently;

II.They possess (or are authorized to use) assets independently, assume liabilities and are entitled to sign contracts with other units;

Ⅲ. They have accounts including the balance sheets or can compile the accounts according to the need.

【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.

【Total Assets】refer to all resources that are owned or controlled by enterprises through previous trades or transactions with expectation of making economic profits. 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.

【Total Liabilities】refer to payable liabilities of enterprises that accumulated from previous trades or transactions with expectation of economic profits leaking out. 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.

【Owner undefined equity】refers to the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise. The owner undefined equity of the company is also known as the shareholder undefined equity. Including paid-in capital, capital reserves, surplus reserves, undistributed profits and so on.

【The Cost of fixed Assets】including the total amount of expenditure incurred by an enterprise in purchasing, building, installing, rebuilding, expanding, and technically transforming a fixed asset.

【Total Profits】refers to the operation 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 the amount of total profits in the profit statement of the accounting record of enterprise.

【Value added tax (VAT)】refers to a turnover tax levied on the basis of taxation to sell goods, services, intangible assets, immovable property or provide processing, repair and repair services and import goods. When completing this index, the value-added tax that enterprises should bear in the current period should be accounted for on the accrual basis.