Asset categories: cash, bank deposits, accounts receivable, prepayments, other receivables, inventories, fixed assets and accumulated depreciation.

Liabilities: accounts payable, accounts received in advance, wages payable, taxes payable, other payables and other payables.

Owner's equity: paid-in capital, capital reserve, surplus reserve and undistributed profit.

Management expenses are based on frequent occurrence, and financial expenses are based on handling fees and interest.