1. The balance sheet reflects all assets, liabilities and owners' equity of an enterprise on a specific date.

2, the balance sheet "at the beginning of the year" column, should be based on the balance sheet at the end of last year "at the end of the year" column. If the project names and contents specified in this year's balance sheet are inconsistent with those of last year, the project names and figures in the balance sheet at the end of last year shall be adjusted in accordance with the provisions of this year, and filled in the column of "the number of the beginning of the year" in this table.

3, the balance sheet "ending number" the contents of each item and filling method:

(1) The "monetary fund" item reflects the total amount of cash on hand, deposits from bank settlement households, deposits in different places, bank draft deposits, etc. of small enterprises. This item should be filled out according to the total ending balance of the subjects of "cash", "bank deposit" and "other monetary funds".

(2) "Short-term investment" refers to all kinds of stocks and bonds that can be realized at any time and are ready to be realized at any time, with a holding time of no more than 65,438+0 years (including 65,438+0 years), minus the net amount after depreciation. This item shall be filled in according to the ending balance of the "short-term investment" subject minus the ending balance of the "short-term investment impairment reserve" subject.

(3) "Notes receivable" refers to notes receivable that have not been received by small enterprises and have not been discounted to banks, including commercial acceptance bills and bank acceptance bills. This item should be filled out according to the ending balance of the "notes receivable" subject. Bills receivable that have been discounted to the bank and transferred by endorsement are not included in this project, and discounted commercial acceptance bills should be disclosed separately in the notes to the accounting statements.

(4) "Dividend receivable project, which reflects the cash dividends and interest receivable from other units by small enterprises due to equity investment and debt investment, is also included in this project. This item should be filled out according to the ending balance of the subject of "dividends receivable".

(5) The "accounts receivable" item reflects all kinds of money that small enterprises should collect from purchasing units for selling goods, products and providing services, minus the provision for bad debts. This item should be filled out according to the total debit balance of each detailed account of the account receivable, minus the ending balance of the bad debt provision of the account receivable. If there is a credit balance in the "accounts receivable" detailed account at the end of the period, the item of "accounts received in advance" should be added to this table.

(6) "Other receivables" refers to the balance of receivables and temporary payments made by small enterprises to other units and individuals after deducting bad debt provision. This item should be filled in according to the ending balance of "other receivables" in the subject of "bad debt provision" minus the ending balance of "other receivables" bad debt provision.

(7) The "inventory" item reflects the net realizable value of various inventories of small enterprises at the end of the period, including various materials, commodities, products in process, semi-finished products, packaging materials, low-value consumables, goods on consignment, etc. This project is filled out according to the ending balance of materials in transit, materials, low-value consumables, goods in stock, materials entrusted for processing, goods entrusted for consignment and production costs. , minus the ending balance of inventory depreciation reserve. Enterprises that use planned cost accounting for materials and planned cost accounting or selling price accounting for inventory goods shall fill in the column according to the difference between material cost and commodity price after addition and subtraction.

(8) The item of "prepaid expenses" reflects the expenses that have been paid by small enterprises but should be amortized in the future. Other prepaid expenses whose amortization period exceeds 1 year (excluding 1 year) shall be reflected in the item of "long-term prepaid expenses" in this table and not included in this item. This item should be filled out according to the ending balance of the "prepaid expenses" subject. The part of "long-term deferred expenses" that will expire in 1 year is also reflected in this project.

(9) "Other current assets" refers to other current assets of small enterprises other than the above-mentioned current assets, which shall be filled in according to the ending balance of relevant subjects.

(10) The "long-term equity investment" project reflects the book balance of various equity investments that small enterprises are not prepared to realize within 1 year (including 1 year). This item should be filled out according to the ending balance of the subject of "long-term equity investment".

(1 1) The "long-term debt investment" project reflects the book balance of various debt investments that small enterprises are not prepared to realize within 1 year (including 1 year). Among the long-term debt investment, the long-term debt investment due within 1 year should be reflected separately under the current assets category "long-term debt investment due within 1 year". This project should ......

How to fill in accounts payable in the balance sheet

"Accounts payable" in the balance sheet = credit balance of accounts payable+credit balance of prepayments.

=4 100+5700

=9800

The debit balance of "accounts payable" should be filled in the item of "prepayments".

How to fill in 5 points when the company prepares its balance sheet for the first time?

The company prepares the balance sheet for the first time, and lists the debit and credit balances in the account summary table respectively.

The first entry is the increase of bank deposits and paid-in capital. The question you ask may be that the paid-in capital, that is, the registered capital, is actually not in place. Gong Ruxin has a bank deposit of 50,000 yuan, and the registered capital is 65,438+10,000 yuan. The main reason is that the business license is not verified now, and the registered capital can be put in place within the prescribed time limit (that is, post-position). So the registered capital is greater than the bank deposit (that is, the paid-in capital). In accounting processing, you can:

Debit: 50,000 yuan from the bank.

Other receivables 50000 (legal person or shareholder)

Loan: paid-in capital 100000.

Others will prepare an account summary table according to the actual amount, and prepare a balance sheet according to the debit balance and credit balance in the account summary table.

How to fill in the balance sheet of the new company?

Fill 0 in the income statement, and the balance sheet is as follows.

How is the production cost included in the balance sheet?

The debit balance of production cost is reflected in the inventory column of the balance sheet, and the inventory calculation formula of the balance sheet is:

Inventory = materials+low-value consumables+inventory goods+processing materials+consignment goods+production costs, etc. -Provision for inventory depreciation.

Inventory refers to the raw materials or products held by an enterprise or business for sale in its daily activities, products in the production process, materials consumed in the production process or the provision of services, materials and sales warehouses, etc. The most basic feature that distinguishes inventory from non-current assets such as fixed assets is that the ultimate purpose of holding inventory is to sell, including inventory that can be sold directly and inventory that needs further processing to sell.

Production cost account:

1. Account nature: cost account.

2. Account purpose: accounting for various expenses incurred by enterprises in industrial production, including production of various products, homemade materials, homemade tools, homemade equipment, etc. , and determine the actual cost of the product. Production costs mainly include direct material costs, direct labor costs and manufacturing costs.

3. Account structure: add debit records and register all expenses incurred in finished products; Add credit records and register the actual cost of finished product warehousing; The ending balance is debited, indicating the actual production cost of unfinished products.

4. Detailed account: set secondary account according to basic production and auxiliary production, and then set detailed account according to cost accounting object.

How to fill in a personal or family balance sheet?

For families or individuals:

Financial assets refer to bank deposits, securities (stocks, futures, funds, government bonds, corporate bonds, financial insurance, etc. ), according to the category in the table, fill in other columns that are not marked in the table.

Physical assets should be evaluated or listed according to the purchase price. The relevant contents have been given in the table, and what is not in the table is not filled in.

Liabilities refer to the money you owe, including bank mortgage, money borrowed from relatives and friends, and fill in the relevant columns according to the contents given in the table, and fill in other columns if borrowed from relatives and friends.

Net assets are the difference between your assets and your debts (arrears), which is your own rights.

This form is generally needed by civil servants or cadres at or above the department level to conduct property registration investigation and build a clean government.

How to fill in the balance sheet according to the entries

Do you have a balance sheet? You can fill in according to this form. You should first count the loan amount of each subject and calculate the loan balance at the end of each subject, as long as you calculate the first-class subject. In fact, the balance sheet only needs the ending balance.

I have a template of the balance sheet here. I'll upload it later. Just download and fill it out. The formulas are all set.

In addition, in the table:

Monetary funds = cash on hand+bank deposits+other monetary funds

Accounts receivable = accounts receivable-bad debt provision

Inventory = raw materials+inventory goods+semi-finished products+turnover materials+materials in transit+low-value consumables (and so on, anyway, in the asset category, materials stored in the warehouse are all in inventory)+production costs (in the cost category).

There is basically nothing else.

Note: the debit balance on the left side of the balance sheet is filled in, and the credit balance is negative; Fill in the credit balance on the right hand side. If it is a debit balance, fill in a negative number.

Also, the statistics of the loan amount mentioned above must be based on the loan, debit+debit, credit+credit. For example, cash, income is the debit and expenditure is the credit, so all income is counted first, and then all expenditure is counted.

If you still don't understand, just ask, or you can post your first-level subjects and I'll take a look at them for you.

How to fill in the quarterly report of balance sheet and income statement?

The total of the income statement in this period is 1-3, 4-6, 7-9, 10- 12, and the cumulative amount in this year is 1 cumulative amount in this month.

The opening number of the balance sheet is the opening number, and the closing number is the closing number of this month.

Please explain in detail how to fill in the balance table of accounts receivable, thank you!

The balance of accounts receivable represents the money recovered by the lender, and there is no need for the credit amount when filling in the accounts receivable account in the balance sheet. The amount of accounts receivable in the balance sheet is equal to the debit amount of accounts receivable subsidiary ledger+debit amount of accounts receivable subsidiary ledger-credit amount of bad debt provision.

Only when the prepayments in the balance sheet are filled in can the credit balance of accounts receivable be obtained. (1) Accounts received in advance = credit amount of accounts receivable subsidiary ledger+credit amount of accounts received in advance subsidiary ledger. -