Method Of Compiling Balance Sheet

< p > in order to provide comparative information, all the items in the balance sheet should be listed in the two column numbers of "balance at the beginning of the year" and "balance at the end of the year".

Among them, the number of items in the column of "balance at the beginning of the year" can be filled out according to the figures of corresponding items at the end of the balance sheet of the balance sheet at the end of last year.

If the names and contents of the items specified in the balance sheet of this year are not consistent with that of the previous year, the names and numbers of the items in the balance sheet at the end of last year shall be adjusted according to the provisions of this year.

The method for completing the items in the end balance column is as follows: < /p >

< p > < strong > (1) according to < a href= "http://www.91se91.com/news/index_c.asp > > detailed account < /a > end balance analysis and calculation, fill in < /strong > /p >

< p > the final balance of some items in the balance sheet should be analyzed and calculated according to the final balance of the detailed account.

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< p > 1. "< a href=" http://www.91se91.com/news/index_c.asp "> accounts receivable < /a >" shall be deducted from the total amount of the debit balance at the end of the accounts receivable "accounts receivable" account and the "accounts receivable" account.

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< p > 2. "advance payment" items shall be deducted from the total amount of the debit balance at the end of the ledger account of the prepaid account and the accounts payable account, minus the sum of the balance of the provision for doubtful accounts in advance of the bad account reserve account.

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< p > 3. "accounts payable" items shall be filled according to the total amount of the credit balance at the end of the account payable in the accounts payable and the "advance account" account.

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< p > 4. "advance payment" should be based on the total amount of the credit balance at the end of the account of the accounts receivable and accounts receivable.

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< p > 5. "notes receivable", "dividends receivable", "receivable interest" and "other receivable" items should be deducted from the balance of the corresponding accounts at the end of the corresponding accounts, minus the sum of the balance of the bad debts after the corresponding account in the bad account preparation account.

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< p > < strong > (two) according to < a href= "http://www.91se91.com/news/index_c.asp > > ledger account < /a > Final balance, fill in < /strong > /p >

< p > the final balance of some items in the balance sheet should be calculated according to the final balance of the general ledger account.

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< p > 1. "Monetary Fund" project should be completed in accordance with the final balance of accounts such as "cash in cash", "bank deposit" and "other monetary funds".

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< p > 2. the "undistributed profit" project should be calculated according to the current balance of the current profit account and the profit distribution account. If the loss is not made up, the "one" number is filled in the project. After the end of the year, there is no balance in the current profit account. The "undistributed profit" item should be directly filled out according to the balance at the end of the account of the profit distribution account, and the credit balance should be filled in the positive number. If it is a debit balance, it should be filled in with "one".

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< p > 3. "inventory" project should be based on the sum of the final balance of the account of "material purchase (or on the way goods)", "raw material", "turnover material", "inventory commodities", "commissioned processing materials" and "production cost" and so on.

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< p > 4. "fixed assets" projects shall be deducted from the net balance of the accumulated balance of the accumulated assets and the fixed assets impairment reserve account at the end balance of the "fixed assets" account.

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< p > 5. "intangible assets" project shall be deducted from the net balance of the accumulated balance of the "accumulated amortization" and "intangible assets impairment reserve" accounts at the end balance of the "intangible assets" account.

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< p > 6. "in construction", "long-term equity investment" and "holding to maturity investment" projects shall be deducted from the net amount of their corresponding impairment allowance according to the final balance of their corresponding general ledger accounts.

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< p > 7. "long term prepaid expenses" project, based on the term balance of the long term prepaid expenses account, deducts the amount of the amount that will be amortized within one year, and the amount that is amortized within one year will be included in the "non current assets" within one year.

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< p > 8. "long term loans" and "payable bonds" projects shall be based on the end balance of the accounts of "long-term loans" and "payable bonds", and shall be deducted from the items which are due to expire within one year from the date of the balance sheet and that the enterprises can not independently extend the obligations of the liquidation obligations, which expires within one year from the date of the balance sheet, and that the enterprises can not independently extend the portion of the liquidation obligations under the current liabilities category "non current liabilities which are due within one year".

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< p > < strong > (three) directly fill in < /strong > < /p > according to the balance at the end of the general ledger account.

< p > the "end balance" of most items in the balance sheet can be directly filled according to the end balance of the general ledger account, such as "trading financial assets", "fixed assets clearance", "engineering materials", "deferred income tax assets", "short-term loans", "trading financial liabilities", "payable notes", "payable employees' salaries", "payable taxes and fees", "deferred income tax liabilities", "estimated liabilities", "paid in capital", "capital surplus", "surplus reserves" and other items.

In these projects, if the debt items such as "taxes payable" should be paid, if the corresponding debit balances exist in the corresponding accounts, they should be listed in the name "one", such as "fixed assets liquidation" and other asset items. If the corresponding account has credit balance, it should also be filled in with "one".

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< p > (four) the notes to the balance sheet are < /p >.

< p > the contents of the notes to the balance sheet are analyzed according to the actual needs and the records of the relevant account books.

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< p > if the contingent liabilities are disclosed, the "discounted commercial acceptance bill" shall be filled in accordance with the discount of the commercial acceptance bill recorded in the account book.

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