Fill in accounts receivable and other items on the balance sheet.
Accounts receivable items should be filled in according to the total debit balance of accounts receivable detail account+total debit balance of accounts receivable detail account-corresponding bad debt provision;
The advance payment items shall be calculated and filled out according to the total credit balance of the advance payment details+the total credit balance of the advance payment details;
Accounts payable items should be calculated and filled out according to the total credit balance of "accounts payable" detailed account plus the total credit balance of "prepayments" detailed account;
Prepayment items should be calculated and filled out according to the total debit balance of accounts payable detail account+total debit balance of prepayments detail account;
Other receivables shall be filled in according to the total debit balance of other receivables details+total debit balance of other payables details-corresponding provision for bad debts;
Other accounts payable items shall be calculated and filled out according to the total credit balance of other accounts receivable details+the total credit balance of other accounts payable details.
Extended information 1. The items listed in the "Ending Balance" column of the balance sheet according to the general ledger account balance include: transactional financial assets, engineering materials, fixed assets liquidation, deferred income tax assets, short-term loans, transactional financial liabilities, notes payable and employee salaries payable.
Taxes payable, interest payable, dividend payable, other payables, bonds payable, special payables, estimated liabilities, deferred income tax liabilities, paid-in capital (or share capital), capital reserve, treasury shares and surplus reserve;
"Monetary funds" should be filled in according to the total balance of cash on hand, bank deposits and other monetary funds in three general ledger accounts;
"Other current liabilities" should be filled out according to the analysis of the ending balance of relevant subjects.
Two, the balance sheet "ending balance" column according to the general ledger account balance calculation items are:
The project of "development expenditure" should be filled out according to the ending balance of the detailed account of "capitalized expenditure" in the subject of "R&D expenditure";
"Accounts payable" should be filled in according to the total amount of credit balance at the end of the relevant detailed subjects belonging to "accounts payable" and "prepayments";
"Accounts receivable in advance" should be filled in according to the accounts receivable and the total credit balance at the end of each detailed account to which accounts receivable belong;
The items of "non-current assets due within one year" and "non-current liabilities due within one year" shall be filled out according to the detailed account balance analysis of relevant non-current assets or liabilities.
References:
Baidu Encyclopedia: Balance Sheet