1. Ratio of net assets to annual outstanding loans. Must be greater than 1% (real estate enterprises can be greater than 8%).
2. Asset-liability ratio. It must be less than 7%, preferably less than 55%.
solvency:
3. current ratio. In general, the greater the index, the stronger the short-term solvency of the enterprise, usually the index is better at 15%~2%.
4, quick ratio. Under normal circumstances, the greater the index, the stronger the short-term solvency of enterprises. Usually, the index is around 1%, and it should be more than 8% for small and medium-sized enterprises.
5. guarantee ratio. Enterprises should reduce the risk of loss to the lowest point. Generally speaking, the ratio is less than .5.
cash flow:
6 The net cash flow generated by the operating activities of Dan enterprise should be positive, and the cash withdrawal of its sales income should be above 85~95%.
7. When an enterprise pays for purchased goods in its business activities, the cash payment rate for labor services should be above 85-95%.
Operating capacity:
8. Growth rate of main business income. Generally speaking, if the annual growth rate of main business income is not less than 8%, it means that the main business of the enterprise is in the growth stage. If the ratio is less than -5%, it means that the product will enter the end of its life.
9. Turnover speed of accounts receivable. General enterprises should be more than six times. Generally speaking, the higher the turnover rate of enterprise accounts receivable, the shorter the average collection period of enterprise accounts receivable, and the faster the speed of fund withdrawal.
1. Generally, the turnover rate of deposits and loans should be more than five times for small and medium-sized enterprises. The faster the inventory turnover rate, the lower the inventory occupancy level and the stronger the liquidity.
Operating benefit:
11. Operating profit rate, which indicates the profitability of the annual operating income and reflects the comprehensive profitability of the enterprise. Generally speaking, the index should be greater than 8%. Of course, the greater the index value, the stronger the comprehensive profitability of the enterprise.
12. At present, the return on net assets should be greater than 5% for small and medium-sized enterprises. In general, the higher the index value, the higher the return brought by investment, and the higher the income level of shareholders.
However, it is difficult to achieve all the actual situation of the enterprise. Of course, it is not difficult to make the statements up to standard through artificial mediation. What is difficult is that the bank also requires auditing by an accounting firm, and the firm is cautious and strict about loan auditing, which requires you to be flexible.
question 2: how can the financial statements at the end of the month look good? Whether it looks good or not is not made by accounting, but by doing it. If the performance is good, the report will look good.
question 3: how can the financial statements at the end of the month look good? Whether it looks good or not is not made by accounting, but by doing it. If the performance is good, the report will look good.
question 4: how to prepare the report in Excel form? first, compile the header: * * * sales schedule and date; Then the serial number and item, the contents of which are: product name, unit price, unit, quantity, amount, subtotal, cumulative, remarks, tabulator, approver, etc. When compiling this kind of report, it should be clear according to the sales content, and the horizontal cumulative amount of the report must be equal to the vertical cumulative amount. It is convenient to use Excel spreadsheet, but it must be noted that this form is sometimes inaccurate when it is automatically summarized.
Question 5: Teacher, the boss said that the financial statements should be made beautiful. What kind of financial statements can be made as long as the following points are met?
According to the basic requirements for the preparation of accounting statements, accounting statements should be prepared with true figures, accurate calculations, complete contents and timely submission.
(1) The figures are true
Accounting statements must be processed, sorted and compiled according to a certain index system according to the completely registered and verified account books and other accounting data, and all indicators and data must be calculated accurately, truly and reliably, so that the accounts are consistent with each other, and it is forbidden to make miscalculations and make fraud.
(2) Complete contents
Foreign financial statements must be prepared in accordance with the prescribed format, with complete columns. No matter the main table, schedule or supplementary materials, they shall not be omitted or omitted, and the contents submitted shall not be changed at will. If the contents of the project cannot be accommodated in the statement, it can be explained by using schedules, notes and other forms.
(3) Timely preparation
Accounting statements are time-sensitive, and should be prepared and submitted within the specified time limit on the premise of ensuring quality, so as to meet the needs of report users for accounting statements, keep abreast of the financial situation and operating results of the unit during the reporting period, and take measures to make decisions.
question 6: how to make simple financial statements? hello! Simple financial statements are Balance Sheet and Income Statement.
1. principle of balance sheet preparation
the principle of balance sheet preparation is the accounting identity of assets = liabilities+owners' equity. It is a balanced statement, reflecting that the total assets (left) are equal to the total liabilities and owners' equity (right); It is also a static report, reflecting the financial situation of the enterprise at a certain point in time, such as the end of the month or the end of the year. By setting up columns at the beginning of the year and at the end of the period on the balance sheet, we can also reflect the changes in the financial situation of the enterprise.
2. balance sheet preparation method
all balance sheet items have two columns, namely, the number at the beginning of the year and the number at the end of the period, which is equivalent to two comparative balance sheets. The figures in the column at the beginning of the year should be filled in according to the figures listed in the column at the end of the balance sheet at the end of last year. If the names and contents of the items specified in this year's balance sheet are inconsistent 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 provisions of this year and filled in the column of the beginning of this table. The ending numbers in the table refer to the end of the month, the end of the season or the end of the year, which are filled in directly or calculated and analyzed according to the ending balance of the general ledger account or detailed account of each project.
Contents and filling methods of various items in the balance sheet:
(1) Contents and filling methods of asset items.
① monetary fund items reflect the total amount of cash on hand, bank deposits, deposits from other places, bank draft deposits, cashier's checks deposits, credit card deposits, letter of credit deposit deposits, etc. This item should be filled out according to the total ending balance of cash, bank deposits and other monetary funds.
② Short-term investment projects reflect the recoverable amount of all kinds of stocks, bonds and funds that can be realized at any time and are ready to be realized at any time, which are held for less than one year (including one year), and other investments that are not more than one year (including one year). This item shall be filled in according to the ending balance of short-term investment subject minus the ending balance of short-term investment depreciation reserve subject.
the net amount of principal and interest of entrusted loans due within one year after deducting the accrued impairment reserve is also reflected in this project.
③ Bills receivable items, which reflect the bills receivable received by the enterprise that have not yet been collected and discounted to the bank, include commercial acceptance bills and bank acceptance bills. This item should be filled out according to the ending balance of notes receivable. The bills receivable that have been discounted to the bank and endorsed and transferred are not included in this project, and the discounted commercial acceptance bills should be disclosed separately in the notes to the accounting statements.
④ Dividend receivable items reflect the cash dividends that enterprises should receive due to equity investment, and the profits that enterprises should receive from other units are also included in this item. This item should be filled out according to the ending balance of dividend receivable account.
⑤ interest receivable items, which reflect the interest that an enterprise should charge for debt investment. The interest receivable from the purchase of debt service bonds due by enterprises is not included in this project. This item should be filled out according to the ending balance of interest receivable subjects.
⑥ accounts receivable items reflect all kinds of money that an enterprise should collect from the purchasing unit for selling goods, products and providing services, minus the provision for bad debts. This item should be filled in according to the total debit balance of the detailed accounts of accounts receivable, minus the final balance of bad debt provision for accounts receivable in the bad debt provision account. If there is a credit balance in the detailed account of accounts receivable at the end of the period, it should be filled in the advance account of this form.
⑦ Other receivables > >
Question 7: How to make a beautiful report Step 1: Enter the data in a blank table regardless of the format formula and other factors. If you have experience, you can enter it in ...
Step 2: Reduce the spacing of the same project according to the project category. The gap between different projects is widened and the gap between the same projects is narrowed differently ...
Step 3: Different key areas are used
Question 8: How are the general financial statements made? The most basic accounting tables are the balance sheet and the income statement.
The balance sheet is basically copied directly according to the data on the account book.
However, the monetary funds inside are filled up by cash on hand, bank deposits and other monetary funds. Inventory includes inventory goods, raw materials, low-value consumables, production costs and so on. Accounts payable are filled in according to the credit of accounts payable and prepayments (several accounts payable and prepayments), and finally the total assets = the total equity. Basically, it is not difficult. . . . The income statement is much simpler. Just fill it in basically. As for the cash flow statement, it is a huge project. It is unclear here. I suggest you find an old accountant and ask him to teach you
Question 9: How to make simple financial statements? Before preparing the statements, adjust the accounts, close the accounts and check the accounts to ensure the authenticity and accuracy of the account books. Financial statements mainly include: balance sheet, income statement and cash flow statement. 1. Balance sheet: a statement that comprehensively reflects the financial situation of an enterprise in a specific period. The main content is to list the composition of assets, liabilities and owners' equity. And
Question 1: How to make annual financial statements. Annual financial statements include three main tables: balance sheet, income statement and cash flow statement, as well as profit distribution table, asset impairment reserve table, VAT payable table, owner's equity increase or decrease table (shareholder's equity increase or decrease table), segment statements and other relevant schedules.
preparation process of annual financial statements:
a. balance sheet
1. The balance at the beginning of the year is filled out according to the "ending balance" column of the balance sheet at the end of last year.
2. Ending balance method: you can fill in all items directly according to the ending balance of general ledger accounts.
The subjects that try this method are: trading financial assets, fixed assets clearing, long-term deferred expenses, deferred income tax assets, short-term loans, trading financial liabilities, notes payable, employee salaries payable, taxes payable, interest payable, dividend payable, other payables, deferred income tax liabilities, paid-in capital, capital reserve, etc. Surplus reserves, etc.
3. Calculate and fill in the column according to the ending balance of general ledger of several subjects
Monetary funds = cash on hand+bank deposits+other monetary funds, etc.
4. Calculate and fill in the column according to the balance of subsidiary ledger of relevant subjects
1) Accounts receivable = accounts receivable (debit amount)+accounts received in advance (debit amount)
2) Accounts payable = )
3) advance accounts = advance accounts (credit amount)+accounts receivable (credit amount)
4) advance accounts = advance accounts (debit amount)+accounts payable (debit amount)
4. Fill in the column according to the analysis of the subject general ledger and subsidiary ledger
long-term loans and long-term receivables, Long-term payables should be based on the amount in the general ledger-unrealized gains or expenses-the part that will expire within one year
5. Fill in the account balances such as
inventory = raw materials+inventory goods+delivered goods+turnover materials-inventory depreciation reserve
held-to-maturity investment = held-to-maturity investment-held-to-maturity investment impairment reserve
fixed assets according to the general ledger account and its net allowance account. Assets-accumulated depreciation-provision for impairment of fixed assets
B. Income statement
According to the principle of income, cost and expense, the data on the account can be filled in.
The basic formula for preparing balance sheet and income statement is still: assets = liabilities+owner's equity
There are samples in the annual financial accounting statements. You should check whether your company has them according to the contents of the samples. If there are, fill them in. If not, you don't need to fill in
C. Cash flow statement
Statement of changes in financial position based on cash. It reflects the dynamic situation of business activities, investment activities and silk capital activities in a certain period of time by cash inflow and outflow, and reflects the whole picture of cash inflow and outflow of enterprises.
Cash here refers to cash on hand, deposits that can be used for payment at any time, and cash equivalents.
Note in preparing the report
1. Fill in the column according to the balance of the general ledger account;
2. Calculate and fill in the column according to the balance of several general ledger accounts;
3. Calculate and fill in the column according to the relevant subsidiary ledger balance;
4. analyze and calculate the balance of general ledger account and subsidiary account to fill in the column;
5. Fill in the column according to the net amount after the relevant asset account and its allowance account are offset;