I. Basic information on the production and operation of the enterprise (1) The main business scope and other subsidiary businesses of the enterprise are included in the industry distribution of the business engaged by the enterprise within the scope of consolidation of the annual final accounts; Not included in the merger should clearly explain the reasons; The number and professional quality of enterprise personnel and workers; Description of report preparation caliber. (two) the production and operation of this year, including the output of main products, main business volume, sales volume (export, import) and year-on-year increase or decrease, as well as the position in the industry, such as ranking by sales; The influence of the change of business environment on the production and sales (operation) of enterprises; Adjustment of business scope; Development and investment of new products, technologies and processes. (three) the estimated progress and final accounts of the development and construction projects. (four) the problems and difficulties existing in the operation, as well as other business situations and matters that need to be disclosed. Two. Profit realization, distribution and enterprise losses (I) The year-on-year increase and decrease of main business income and its main influencing factors, including sales volume, sales price, changes in sales structure and sales of new products, as well as the types of unsalable products and inventory quantity that affect sales volume. (two) the main factors of cost changes, including the cost of raw materials, energy costs, wages and expenses, and the impact of the adjustment of loan interest rates on the increase or decrease of profits. (3) If the increase or decrease of other businesses accounts for more than 65,438+00% (including 65,438+00%) of the main business income, relevant data shall be disclosed by classification. (four) the main items that affect other income, including investment income, especially the amount and reasons of long-term investment losses; The sources and amounts of various funds in subsidy income, and the profits after deducting subsidy income; Major items and amounts affecting non-operating income and expenditure. (V) Profit distribution (VI) If the data in the income statement changes by more than 30% (including 30%) in two periods and accounts for more than 65,438+00% (including 65,438+00%) of the total profit in the reporting period, the reasons shall be clearly stated. (seven) the reasons for the change of accounting policy and its influence on the total profit, and the influence of the change of accounting estimate on the total profit. (8) others. Three. The increase and decrease of funds and turnover (1) the proportion of various assets, whether the changes of accounts receivable, other receivables, inventory and long-term investment are normal, and the reasons for the increase and decrease; The proportion of long-term investment in owners' equity, year-on-year increase or decrease, reasons, purchase and disposal of subsidiaries and other business units. (2) Loss of assets, including the property gains and losses to be handled and the main contents to be handled, the reasons for accounts receivable and other receivables that have not been recovered for more than three years and the treatment methods for bad debts, and the reasons and effects of long-term overstocked materials and bad long-term investments. (3) The ratio of current liabilities to long-term liabilities, the year-on-year increase of long-term loans, short-term loans, accounts payable and other payables, and the reasons; The enterprise's ability to repay debts and financial risk status; The amount of accounts receivable and other payables for more than three years, the main creditors and the reasons for non-payment; Overdue loan principal and unpaid interest. (four) the capital and income of enterprises engaged in securities trading, futures trading, real estate development and other businesses. (5) Corporate debt restructuring and its impact on current profits and losses. (6) In the items of assets, liabilities and owners' equity, if the data changes over 30% (including 30%) in the two periods, and the proportion of the total assets in the reporting period exceeds 5% (including 5%), the reasons shall be clearly stated. Four. Changes in owners' equity (or shareholders' equity) (I) The accounting treatment retroactively adjusts the changes in owners' equity (or shareholders' equity) at the beginning of the year, and shall explain the differences and reasons for the increase or decrease. (2) Changes in owners' equity (or shareholders' equity) caused by other reasons at the beginning of this year and at the end of last year, and explain the differences and reasons for the increase or decrease. (3) Changes in the owner's equity (or shareholders' equity) and operating factors this year. (four) the main objective factors affecting the preservation and appreciation of state-owned capital and the increase or decrease. 5. Other matters that have a significant impact on the financial status, operating results and cash flow of the enterprise. 6. Make a comprehensive analysis of the profit and loss indicators of the enterprise, explain the causes of the problems from behind the data, draw the operating conditions of the enterprise from the analysis, explain the existing problems, and put forward specific measures to improve management and improve operating performance in the new year. Basic requirements of financial statements: focus on the key points and give consideration to the general (analyzing the issues that the superior leaders are more concerned about and the key points, hot spots and indicators that have changed greatly at present, such as the impact of SARS on expenditure last year, this year's macro-control, whether the railway is winning or losing by fully transporting coal, the impact of the price increase of coal and electricity on expenditure, whether the increase of coal and electricity transportation and expenditure are profitable, and the impact of interest rate increase on expenditure, these are quantitative analysis, not qualitative analysis); Clear point of view, grasp the key (the owner grasps the problem at one time, so that people can understand and see what you have written about the current business situation, and can't be ambiguous, in short, know what you are talking about); Pay attention to practical results and grasp the key points (timeliness has a great influence on the quality of reporting. At present, the slow liquidation of statements has seriously affected the quality of statements, and everyone should deeply understand it, because the lack of timeliness is of little significance to decision-making, and even has a negative impact); Objective, fair, true and reliable (depending on the quality of our report, the report data is true and complete, and the report is more scientific); The report should be concise (an article should have a clear structure to make readers feel comfortable. If you lack organization and logic, no matter how you analyze it, you may not be able to achieve the effect. Steps and main methods of enterprise financial accounting statement analysis: The main steps of financial accounting statement analysis: 1. Purpose of report analysis: First of all, it is necessary to make clear the reading object, which has different contents and should be targeted. The soul of writing this report: analyzing the purpose of the work, the whole work should be carried out around the purpose. 2. Make an analysis plan: first make clear the scope, that is, you should merge all enterprises, and then start collecting information, and the method of collecting information; Determine the analysis method again; Finally, the division of labor, which part is written down, determines the progress of the work. 3. Collect and analyze data: This requires everyone to accumulate data at ordinary times, which is of great significance to the analysis work. The more information, the better the written materials, not only to collect data, but also to collect environmental data (non-financial data, national macro-policies and relevant policies formulated and promulgated by the Ministry). 4. Choose a reasonable analysis method: Introduce our common methods: (1) Qualitative and quantitative analysis method: Quantitative analysis method is popular now, because the data is convincing, qualitative analysis method should also be used. When you can't use quantitative analysis, use qualitative analysis. (2) Compared with relative number, absolute number is the difference between the current period and the comparison period, and the percentage of relative number. Horizontal comparison: it can be compared with other railway bureaus or with the same industry in the region (similar situation); Longitudinal comparison, comparison of different years, pay attention to the same caliber. (3) Financial ratio analysis method: reflecting economic benefits, such as return on net assets, return on total assets, profit rate of main business, profit rate of cost, etc. Reflect capital turnover rate: total assets turnover rate, current assets turnover rate, inventory turnover rate and accounts receivable turnover rate; Reflect the ability of debt: asset-liability ratio, current ratio, quick ratio, profit multiple, etc. (4) structural analysis method: investment rate: (total capital formation/expenditure GDP) ×100%; Consumption rate: (final consumption/expenditure method GDP) × 100% (5) Speed analysis: Compared with the same period of last year, compared with the base period, the growth rate of last month = (reporting period level/base period level) × 100% growth rate = (reporting period level-base period level)/base period level × 650. The root number of the base period is n times less than 1= average development speed-1 (6) marginal analysis method: it is introduced in textbooks, and the following is a ratio: the contribution rate of tax paid by state-owned enterprises to their fiscal revenue growth = the increase of tax paid by state-owned enterprises in the current period/the increase of fiscal revenue in the current period × 100% (7) model analysis method: using (8) Enter the analysis and drafting stage: after the analysis, start drafting the report. When analyzing, we should pay attention to several problems: vocabulary, lack of logic, inattention to reading objects, analysis for analysis's sake, lack of objectivity, inattention to data caliber and conformity.