Teach You How To Make Financial Statements.

PwC International accounting The partner of the division office reminded the general investors of peace: financial statements It mainly reflects the changes in operating results and financial situation in a certain period of time. financial statements You can look at problems or make judgements in five ways.

Looking at the profit statement, it is reasonable to compare the growth of revenue and last year's income this year. Like the silver Guangxia event, this year's income has increased by hundreds of percentage points over last year. This is not credible. The problem is very obvious. Those enterprises that grow at 50%-100% should pay special attention to them.

Two look at the bad debts preparation of enterprises. Some enterprises sell their products, but the money can not be collected, but they do not mention or withdraw enough on the books. Such income and profits are not true.

Three see whether long-term investments are normal. Some enterprises will have some other investments outside the main business to see whether such investments are related to their main businesses. If they are not related, the risk of such investment is very great.

Four see whether other receivables are clear. On the balance sheet of some enterprises, other receivables are in disorder. Many old debts are placed in it, and many of them are not collected.

Five to see if there are related transactions, paying special attention to large shareholders' borrowing from listed companies, and then using bank loans to repay money by the end of the year, so that the practice of large shareholders' borrowing can not be reflected at the end of the year's statements.

Six look cash flow Can the scale reflect the flow of funds normally, and pay attention to the causes and matters of cash injection and outflow in the future.