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Teach You To Understand Financial Statements Quickly.

2010/11/6 9:29:00 37

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Accounting Financial Statement Corporate Debt

Accounting subjects often feel unintelligibility to managers who generally do not know accounting. Therefore, they are not only unwilling to look at financial statements, but also do not dare to have opinions on the accounting subjects. In fact, accounting subjects are only a statistical classification of enterprise management. If we know the nature and structure of accounting subjects, each manager can not only understand financial statements, but also design accounting subjects, so that the accounting department can become a good management information.

Accounting is the basis for accounting personnel to record. They are divided into five main categories: (1) assets (2) liabilities (3) capital (4) income (5) cost (cost).

The following are the following:

I. assets

Refers to all valuable resources owned by an enterprise, which can be classified as current assets.

fixed

Assets, other assets and so on.

Current assets refer to cash and assets that companies want to turn into cash.

Such as bank deposits, accounts receivable, inventory and so on.

Fixed assets refer to assets that enterprises do not want to sell, but assets that are used for a long time, such as land, houses, machines, etc.

Other assets refer to intangible assets, unapportioned expenses, security deposits and so on.

Two. Liabilities

It refers to the debt of an enterprise, which can also be divided into current liabilities, long-term liabilities and other liabilities.

Current liabilities refer to liabilities less than one year. Long-term liabilities refer to liabilities of more than one year, while other liabilities refer to liabilities incurred by non-financial purposes, such as deposits, receivables and loss preparation.

Three, capital

Also known as stockholders' equity is part of the shareholders in an enterprise, so it is equal to assets.

Liabilities

The difference.

Capital can be divided into two types: capital and surplus. Capital stock is part of shareholders' investment, and surplus is part of the business.

Four, revenue

It refers to the income generated by the sale of products or services provided by an enterprise, which can be divided into revenue and income.

Do business

Two categories of external income, operating income is within the scope of the enterprise's predetermined business scope, and non operating income refers to the income outside the intended business scope, such as interest income of the non-financial industry.

Five, cost

It refers to the expenditure incurred by revenue, which is divided into four sub categories: direct cost, sales cost, management cost and extra business expenses.

The so-called direct cost is that the expenditure can be directly attributable to a certain business income, such as the cost of goods sold, the cost of materials, etc.

And selling expenses refer to expenses incurred to achieve the purpose of business, but not directly attributable to a certain business income, such as advertising fees, business staff salaries and so on.

Management expenses refer to the expenses that must be paid to maintain the operation of an enterprise, such as management salaries and rental expenses.

Non operating expenses refer to financial expenses and investment losses which are not necessary to achieve business income.