Examination And Analysis Of Statement Of Changes In Financial Position

The statement of changes in financial position, also known as the source of funds and the use of tables, is compiled and compiled on the basis of the profit and loss statement and the balance sheet and other related information.

It reflects the source of funds and the whereabouts of funds in a certain period of time. It can provide the reasons for the change of the working capital and the financial position of the enterprise in the current period. It can be found that the collection and use of the enterprise's funds is reasonable.

3.1 check the source of liquidity.

將“本年凈利潤”與損益表中“凈利潤”核對;將“固定資產折舊”與“累計折舊”賬戶核對;“無形資產、遞延資產及其他資產攤銷”與“無形資產”、“遞延資產”賬戶的貸方發生額核對;將“固定資產盤虧(減盤盈)”與“營業外收入”和“營業外支出”賬戶的有關內容核對;將“清理固定資產損失(減收益)”和“固定資產清理收入(減清理費)”項目與“固定資產清理”賬戶核對;將“增加長期負債”項目與“長期借款”、“應付債券”、“長期應付款”賬戶的貸方發生額核對;將“收回長期投資”項目“長期投資”、“固定資產”、“無形資產”賬戶核對：將“資本凈增加額”與“實收資本”、“資本公積”、“盈余公積”賬戶的年末數與年初數的差額的合計數核對。

3.2 check

Use projects.

The items of "profit distribution" should be checked with the two level subjects of the "profit distribution" account; the "fixed assets and the net increase in construction projects" items will be checked with the "fixed assets" and "in construction projects" accounts; the "increase of intangible assets, deferred assets and other assets" items will be checked with the "intangible assets" and "deferred assets" accounts; and the items of "repayment of long-term liabilities" and "increase in long-term investment" are respectively "

"And" long-term investment "account check.

3.3 whether the changes in the right liquidity of the review table are real and reliable.

The change of each item of the current fund is listed on the balance of the initial balance minus the end of the relevant items in the balance sheet. In order to fully reflect the causes of the increase and decrease in the liquidity of the enterprise, it is convenient for financial analysis, and does not directly affect the flow.

Certain items should not be overlooked without examination.

3.4 analyze the financial situation of an enterprise.

Through checking the unmistakable report data, we investigate and evaluate the changes in the financial position of the enterprises and analyze the reasons for the changes in the financial position.

The first is to examine the source and application of funds, analyze whether the major financial activities of enterprises conform to the requirements of relevant financial and economic laws and regulations and whether the funds are properly used or not, and cause improper funds; two, the reasons for the increase and decrease of current capital are analyzed; the reasons for the increase and decrease of current assets and current liabilities are reasonable and justifiable; and the three is to analyze the solvency of enterprises, focusing on the analysis of the increase and decrease of the working capital of enterprises, that is, the difference between the current assets and the current liabilities of enterprises. The larger the difference, the stronger the debt paying ability of enterprises.