# China ERP Chart of Accounts Mapping Worksheet

> Source: https://netray.co/tools/china-erp-chart-of-accounts-mapping-worksheet
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Map each local account in a Chinese subsidiary to the group account, with opening balance and mapping status for review.

## Category

cost-finance

## Region

China

## Audience

- Group controller
- Finance project lead
- ERP consultant

## Tool

**Kind:** worksheet

**Mode:** editable

**Currency:** CNY 

**Columns:**

#### Local account code

**Key:** local_code

**Type:** text

#### Local account name

**Key:** local_name

**Type:** text

#### Group account code

**Key:** group_code

**Type:** text

#### Group account name

**Key:** group_name

**Type:** text

#### Opening debit

**Key:** debit

**Type:** number

**Format:** currency

#### Opening credit

**Key:** credit

**Type:** number

**Format:** currency

#### Net balance

**Key:** net

**Type:** number

**Expr:** debit - credit

**Format:** currency

#### Mapping status

**Key:** status

**Type:** select

**Options:**

- Proposed
- Agreed
- Needs split
- No group equivalent

**Rows:**

**Local code:** 1002

**Local name:** Bank deposits

**Group code:** 110100

**Group name:** Cash and bank

**Debit:** 4200000

**Credit:** 0

**Status:** Agreed

**Local code:** 1122

**Local name:** Accounts receivable

**Group code:** 120100

**Group name:** Trade receivables

**Debit:** 6850000

**Credit:** 0

**Status:** Agreed

**Local code:** 1405

**Local name:** Finished goods

**Group code:** 130300

**Group name:** Inventory finished goods

**Debit:** 3100000

**Credit:** 0

**Status:** Proposed

**Local code:** 2202

**Local name:** Accounts payable

**Group code:** 210100

**Group name:** Trade payables

**Debit:** 0

**Credit:** 5400000

**Status:** Agreed

**Local code:** 2221

**Local name:** Taxes payable

**Debit:** 0

**Credit:** 920000

**Status:** Needs split

**Totals:**

#### Total debit

**Key:** debit

**Agg:** sum

**Format:** currency

#### Total credit

**Key:** credit

**Agg:** sum

**Format:** currency

#### Net of mapped balances

**Key:** net

**Agg:** sum

**Format:** currency

**Summary:**

#### Debit minus credit

**Key:** tb_diff

**Expr:** sum_debit - sum_credit

**Format:** currency

**Primary:** true

**Notes:** Sample codes are illustrative; use your own chart. Debit minus credit should equal zero for a complete trial balance. Taxes payable usually needs splitting into VAT, income tax and other levies for group reporting.

## Content

**Intro:** Every Chinese subsidiary keeps books on a local chart of accounts, while the group reports on its own. This worksheet is where the mapping lives, with balances so you can prove that nothing was dropped.

**Sections:**

#### How to use it

**Body:** Export the local trial balance from Kingdee, Yonyou, Inspur or whatever system the subsidiary uses and paste the account codes, names and balances. Add the group account for each line and set a status. The totals prove completeness: total debit must equal total credit, and mapped balances must equal the source trial balance. Finish only when no row says Proposed or Needs split.

#### Points specific to China

**Body:** Local charts are built on the national enterprise accounting standards and include sub-ledger auxiliary dimensions that the group chart may not have. Taxes payable often combines several levies. Local statutory reports and the group reporting package can differ, so keep a column for the statutory account as well if you maintain parallel ledgers.

**Bullets:**

- Split taxes payable by tax type
- Handle auxiliary dimensions as separate fields
- Map intercompany balances to partner entities
- Keep the mapping version-controlled

#### Common mistakes

**Body:** Mapping many local accounts to one group account hides detail that auditors ask for later, so keep the local code in the consolidated detail. Another common error is forgetting contra accounts such as provisions, which are credit balances inside an asset block. Review mappings with the group controller before the first consolidation run.

**Cta:** Netray can discuss extracting trial balances and checking mappings against ERP tables if your subsidiaries run different systems.

**Faq:**

#### Does a Chinese subsidiary need a separate chart?

**Answer:** Usually yes. Statutory books follow local standards, so subsidiaries keep a local chart and map to the group chart for consolidation.

#### What is the total check?

**Answer:** Debit minus credit across all accounts should be zero for a complete trial balance. Anything else means a missing or mis-keyed line.

#### Can I map one local account to several group accounts?

**Answer:** Yes, mark it Needs split and add a row per target account with the split balances.

#### Are the sample codes real?

**Answer:** They are illustrative only. Use your own local and group codes.

## Search terms

china chart of accounts mapping, chinese gaap to ifrs mapping template, group chart of accounts mapping excel, kingdee account mapping, yonyou account subjects mapping, subsidiary coa mapping worksheet, china subsidiary consolidation

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