How Do We Fill Out The Items In The Balance Sheet?

(1) the figures in the column numbers at the beginning of the year at the beginning of the year are filled in according to the figures listed in the column "year-end" of the balance sheet at the end of last year.

If the names and contents of the items in the balance sheet of this year are not consistent with those of the previous year, the names and figures of the items in the balance sheet at the end of last year should be adjusted according to the size of the year, and fill in the column number of the beginning of the year.

(two) the contents and methods of other items in the report:

1. "Monetary Fund" project reflects enterprises

The total amount of monetary funds such as bank settlement account deposits, foreign port deposits, bank draft deposits, bank promissory notes deposits and funds on the way.

2. the "short term investment" project reflects all kinds of marketable securities that can be realizable at any time, with no more than 1 years in duration and other investments less than 1 years.

3. the "notes receivable" item reflects the receivable receivable that the enterprise has not received due to the receivable nor has it been discounted to the bank, including the commercial acceptance bill and the bank acceptance bill.

4. the "accounts receivable" project reflects the amount of money that an enterprise should receive from the purchasing unit for selling products and providing services.

5. the "bad account preparation" project reflects the preparation of enterprises' withdrawal of bad debts which have not yet been sold out.

6. the "advance payment" project reflects the amount of money prepaid to the supplier.

7. the "subsidy receivable" project reflects all kinds of subsidies that enterprises should receive.

8. the "other receivables" project reflects the receivables and temporary payments made by enterprises to other units and individuals.

9. the "inventory" project reflects the actual cost of inventory at the end of the business, including raw materials, packaging, low value and easily consumed goods, semi-finished products manufactured, finished products, and installment receipts.

10. the "prepaid expenses" project reflects that the enterprise has paid but should be from the following stages.

The cost.

The start-up expenses, the improvement of rental assets and the cost of overhaul and other prepaid expenses over 1 years shall be reflected in the "deferred assets" item in this table, not included in the item number.

11. "net loss of liquid assets to be processed" project reflects the net loss of current assets that are found to be for sale or other treatment in the inventory, and the net loss after deducting the profit after deducting the profit.

12. the "other liquid assets" project reflects the actual cost of other current assets other than those above the current assets account.

13. the term "long-term investment" project reflects the investment that enterprises are not prepared to realize in 1 years.

The bonds that will expire within 1 years for long-term investments should be separately reflected in the "long-term bonds investment" which is due within one year under the current asset class.

14. "fixed assets original price" and "accumulated depreciation" items reflect the original value and accumulated depreciation of various fixed assets of enterprises.

Fixed assets that are leased before financing are included in the original price and depreciated depreciation before the property rights have been determined.

The original price of rented fixed assets should be separately reflected in the supplementary information at the bottom of the table.

15. "

"Clean up" items, reflect the net value of fixed assets pferred to clean up but not cleared up due to sale, damage, scrap and other reasons, and how to view balance sheets of fixed assets.

The balance sheet is an accounting statement that reflects all assets, liabilities and owner's rights and interests of a company at a particular date (end of the month and end of the year).

Its basic structure is "assets = Liabilities + owners' equity".

No matter what kind of state the company is in, the accounting balance is always identical.

The left side reflects the resources owned by the company, and the right reflects the requirements of the different rights holders of the company.

The creditor can claim all the resources of the company, and the company will pay the liabilities to the different creditors with all assets. After paying all the debts, the remaining interest is the owner's equity, that is, the net assets of the company.

We can make use of the data of the balance sheet to find out the distribution state of the company assets, the composition of liabilities and owners' rights and interests, so as to evaluate whether the company's capital operation and financial structure are normal and reasonable, analyze the liquidity or liquidity of the company, and the amount of long and short term debt and solvency, evaluate the company's risk taking ability, and use the information provided by the table to help calculate the company's profitability and evaluate the company's performance.

In analyzing the elements of balance sheet, we should first pay attention to the analysis of asset elements, including:

1 Analysis of current assets.

Analysis of company's cash, deposits, short-term investments, various accounts payable, inventory and so on.

The increase in current assets shows that the company's ability to pay and liquidity is enhanced.

2 long term investment analysis.

Analysis of one year or more investment, such as company holding, diversification.

The increase in long-term investment indicates that the growth prospects of the company are promising.

3 Analysis of fixed assets.

This is the analysis of physical assets.

The figures of the fixed assets listed in the balance sheet only indicate that the amount of fixed assets that have not been depreciated or depreciated is expected to be recovered in the future period under the condition of continuous operation. Therefore, we should pay special attention to whether the depreciation and loss will directly affect the accuracy of the balance sheet, profit statement and other reports.

Obviously, less depreciation will increase the current profit.

More depreciation will reduce current profits, and some companies often foreshadow it.

4 Analysis of intangible assets.

It mainly analyzes trademark rights, copyright, land use rights, non patented technology, goodwill and patent rights.

Goodwill and other intangible assets are generally not accounted for unless goodwill is formed when purchased or merged.

After obtaining intangible assets, it should be registered and accounted for and amortized within the prescribed time limit.

Secondly, we should analyze the elements of liabilities, including two aspects:

1 Analysis of current liabilities.

All current liabilities should be accounted for according to the actual amount incurred. The key to the analysis is to avoid omissions. All liabilities should be reflected in the balance sheet.

2 Analysis of long-term liabilities.

Including long-term loans, bonds payable, long-term payables, etc.

Due to the different forms of long-term liabilities, we should pay attention to analyzing and understanding the situation of creditors.

Finally, the analysis of shareholders' equity includes 4 aspects: equity capital, capital surplus, surplus reserves and undistributed profits.

The analysis of stockholders' rights and interests is mainly to understand the different forms of capital input and ownership structure in shareholders' rights and interests, and to understand the priority liquidation order of various elements in shareholders' rights and interests.

When looking at the balance sheet, it should be combined with the profit statement, which mainly involves capital profit and inventory turnover. The former is an index reflecting profitability and the latter is an indicator reflecting operational capability.

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