Monetary capital refers to the part of the working capital of an enterprise that stays in monetary form in the process of turnover.

In the process of enterprise management, a large number of economic activities are carried out through the income and expenditure of monetary funds. For example, the purchase and sale of goods, the payment of wages, the payment of taxes, the payment of dividends and interest, and investment activities all need to be settled through monetary funds. At the same time, the amount of the company's monetary capital shows its solvency and payment ability, which is an important indicator for investors to analyze and judge the financial situation, and plays a role of connection and link in the process of enterprise capital circulation. Therefore, commercial enterprises need to keep a certain amount of monetary funds, not only to prevent unreasonable seizure of funds, but also to ensure the normal needs of business operations, and to settle various revenues and expenditures in accordance with the relevant provisions on the management of monetary funds.

Question 2: What does the money fund in the balance sheet mean? Monetary funds in the balance sheet include cash on hand, bank deposits and other monetary funds.

Question 3: What is the concept of money fund? Cash in a broad sense includes cash on hand, bank deposits and other monetary funds; Cash in a narrow sense only refers to cash on hand. Cash in Chinese accounting is a narrow concept, which refers to cash on hand, including RMB on hand and foreign currency on hand.

Question 4: What is the meaning of monetary funds in the balance sheet? Monetary funds in the balance sheet include cash on hand, bank deposits and other monetary funds.

Question 5: What do monetary funds refer to in financial reports? Monetary capital refers to the part of assets in the form of money owned by enterprises in the process of capital turnover. Monetary funds are the most liquid assets, which can circulate freely and are listed before current assets in the balance sheet. In the working capital of enterprises, monetary funds belong to non-fixed liquidity. Mainly used for purchasing raw materials, auxiliary materials, low-value consumables, paying various payables and paying wages. Monetary funds can be divided into cash on hand, bank deposits and other monetary funds according to their storage locations and uses. Cash refers to the monetary funds deposited in the accounting department of the enterprise and kept by the cashier as sporadic expenses. Cash is the medium of transaction, and it is a liquid asset that is not restricted by any contract, has the freedom to use at any time and the fastest flow procedures, and can be used at any time to buy goods or services needed by enterprises and pay off debts owed by enterprises. Bank deposit refers to the monetary funds deposited by an enterprise into a bank settlement account. According to the provisions of the national bank settlement system and cash management system, each enterprise must open a deposit account in a local professional bank, and the cashier in the accounting department is responsible for deposit, withdrawal and transfer settlement. All payments outside the scope of cash use must be made by bank transfer. Other monetary funds refer to all kinds of monetary funds except cash and bank deposits, including foreign deposits, bank draft deposits, bank promissory notes deposits and monetary funds in transit that have not yet arrived. They are separated from bank deposits under certain circumstances, and their storage locations, specific uses and accounting methods are different from cash and bank deposits.

Question 6: Cash assets refer to monetary funds and what? 1.C

Cash assets refer to fixed or determinable monetary funds and assets to be recovered held by enterprises, including cash, bank deposits, accounts receivable and notes receivable, bond investments held to maturity, etc.

2.D

Cash flow is an important concept in modern financial management, which refers to the cash inflow, cash outflow and their total amount generated by certain economic activities (including business activities, investment activities, fund-raising activities and non-recurring projects) based on cash basis in a certain accounting period. That is, the inflow and outflow of cash and cash equivalents in a certain period of time.

One of the items to increase operating cash flow is the cash received from selling goods and providing services. The initial formula is: (1) main business income (net income) +(2) other business income (such as sales of surplus materials, agency purchase, etc.). ) (from the income statement) +(3) Output tax (business analysis) +(4) (opening number of accounts receivable and notes receivable-closing number) +(5). The financial expenses for discounting bills receivable are in the debit part; In debt restructuring, the other party pays off the accounts with inventory; Non-monetary transactions involve the exchange of accounts receivable. Note: (4) The provision for bad debts is not deducted from the opening and closing contents of accounts receivable in the above formula, and (6) and (7) are analyzed from business.

According to (4), the decrease of accounts receivable can reduce the operating cash flow.

Question 7: What are the basic characteristics of the money fund? Money in the form of money. Monetary funds refer to the medium of exchange that can be put into circulation immediately, used to buy goods or services or repay debts. It is a current asset item in the balance sheet, including the ending balance of three general ledger accounts: cash on hand, bank deposits and other monetary funds, excluding monetary funds with special purposes. Monetary funds refer to the part of funds existing in the form of money in the process of production and operation of enterprises, which can be divided into cash on hand, bank deposits and other monetary funds according to their forms and uses.

range

Monetary funds generally include cash, bank deposits or demand deposits of other financial institutions, as well as exchange media such as promissory notes and draft deposits that can be paid immediately. Anything that cannot be paid immediately (such as bank freezing deposits, etc.) ) is not a monetary fund. Different forms of monetary funds have different management methods and contents. What are the accounting subjects of monetary funds? In order to meet the needs of monetary fund management, cash, bank deposits and other monetary funds are generally set up. Among them, the "cash" account is used to calculate the cash on hand of the enterprise, but does not include the reserve fund for internal turnover of the enterprise. "Bank deposit" is used to account for all kinds of deposits deposited by enterprises in banks or other financial institutions, but does not include foreign deposits, cashier's checks and bank draft deposits of enterprises. "Other monetary funds" are used to account for foreign currency deposits, bank draft deposits, bank promissory notes deposits and monetary funds in transit.

In order to fully reflect the basic situation of the enterprise's monetary funds, only the "monetary funds" items are listed on the balance sheet, and they are no longer listed separately according to the composition of monetary funds.

General characteristics

Monetary fund refers to a medium of exchange that can be put into circulation immediately, used to buy goods or services or repay debts. Among the current assets, monetary funds have the strongest liquidity, which is the only current asset that can be directly converted into any other asset form, and also the only asset that can represent the actual purchasing power level of enterprises.

Question 8: What is the current monetary fund? If the taxpayer's current monetary funds are insufficient to pay taxes after deducting the wages and social insurance premiums payable to employees, the tax payment may be postponed after approval. The current monetary funds specified in this article refer to the balance of funds on the date when the taxpayer applies for deferred tax payment, excluding the funds that the state laws and administrative regulations clearly stipulate that enterprises cannot use; Salary payable to employees refers to the amount accrued in the current period.

Question 9: What are restricted monetary funds in accounting subjects? Five points. In accounting, other monetary funds generally refer to restricted monetary funds.

Restricted monetary funds refer to margin deposits, deposits that cannot be used for payment at any time (such as time deposits) and monetary funds pledged or otherwise guaranteed according to law.

Question 10: What's the difference between money and monetary funds? The difference between money and monetary funds is that money, as a fund, is not a simple money, but a currency that promotes the flow and turnover of funds and can bring about the proliferation of value. However, pure money can't promote the circulation and turnover of funds and can't add value. It only acts as a medium of exchange in commodity circulation. The two are also different in quantity, and the currency as capital is only a part of the currency in circulation, not all.