Table 5 Industry-homogeneous CAMs of different industries in 2017
Industry | Industry-homogeneous CAMs | Industry | Industry-homogeneous CAMs |
|---|---|---|---|
Agriculture, forestry, husbandry and fishery | ①Recognition of revenue ②Inventory depreciation reserves ③Devaluation and depreciation of illiquid assets ④Devaluation of goodwill | Finance | ①Financial instruments ②Assessment on consolidating variable interest entities ③Devaluation and derecognition of loan ④Accounting estimation |
Mining | ①Recognition of revenue ②Devaluation and depreciation of illiquid assets ③Bad debt reserves of accounts receivable and long-term receivables ④Devaluation of goodwill | Real estate | ①Recognition of revenue ②Inventory depreciation reserves ③Accounting estimation ④Land-value increment tax |
Manufacturing | ①Recognition of revenue ②Bad debt reserves of accounts receivable and long-term receivables ③Devaluation of goodwill ④Inventory depreciation reserves | Leasing and business services | ① Recognition of revenue ②Bad debt reserves of accounts receivable and long-term receivables ③Devaluation of goodwill ④Assets reorganization |
Production and supply of electricity, heat, gas and water | ①Recognition of revenue ②Devaluation and depreciation of illiquid assets ③Devaluation of goodwill ④Bad debt reserves of accounts receivable and long-term receivables | Scientific research and technology services | ①Recognition of revenue ②Bad debt reserves of accounts receivable and long-term receivables ③Devaluation of goodwill ④Inventory depreciation reserves |
Construction | ① Recognition of revenue ②Bad debt reserves of accounts receivable and long-term receivables ③Devaluation of goodwill ④Inventory depreciation reserves | Water conservancy, environment and public facilities management | ① Recognition of revenue ②Bad debt reserves of accounts receivable and long-term receivables ③Devaluation of goodwill ④Devaluation and depreciation of illiquid assets |
Wholesale and retail | ①Recognition of revenue ②Bad debt reserves of accounts receivable and long-term receivables ③Devaluation of goodwill ④Inventory depreciation reserves | Education | ①Recognition of revenue ②Devaluation of goodwill ③Financial instruments |
Transportation, storage and postal services | ①Recognition of revenue ②Bad debt reserves of accounts receivable and long-term receivables ③Devaluation and depreciation of illiquid assets ④Devaluation of goodwill | Health and social work | ①Devaluation of goodwill ②Recognition of revenue ③Financial instruments ④Inventory depreciation reserves |
Accommodation and catering | ①Recognition of revenue ②Devaluation of goodwill ③Assets reorganization ④Devaluation and depreciation of illiquid assets | Culture, sports and entertainment | ①Recognition of revenue ②Devaluation of goodwill ③Bad debt reserves of accounts receivable and long-term receivables ④Assets reorganization |
Information transmission, software and information technology services | ①Recognition of revenue ②Devaluation of goodwill ③Bad debt reserves of accounts receivable and long-term receivables ④Assets reorganization | Others | ①Recognition of revenue ②Devaluation of goodwill ③Bad debt reserves of accounts receivable and long-term receivables |