The following is a compiled description of the company's financial situation. Welcome to read it.

1. Basic situation of the enterprise’s production and operation

(1) The enterprise’s main business scope and other subsidiary businesses are included in the annual financial statements and the industry distribution of the enterprise’s business within the scope of consolidation ; If the company is not included in the merger, the reasons should be clearly stated; the number and professional qualities of the company's personnel, employees; and a description of the reporting standards.

(2) Production and operation status of this year, including the output of main products, main business volume, sales volume (export volume, import volume) and year-on-year increase or decrease, and status in the industry, such as Ranking by sales; the impact of changes in the business environment on the production and sales (operation) of enterprises; adjustments to business scope; development and investment of new products, new technologies, and new processes.

(3) The expected progress of development and projects under construction and the final accounts for project completion.

(4) Problems and difficulties arising in operations, as well as other business conditions and matters that need to be disclosed, etc.

2. Profit realization, distribution and corporate losses

(1) Year-on-year increase or decrease in main business income and main influencing factors, including sales volume, sales price, and sales structure Changes and new product sales, as well as unsold product types, inventory quantities, etc. that affect sales volume.

(2) The main factors of changes in costs and expenses include the impact of raw material costs, energy costs, wage expenditures, and borrowing interest rate adjustments on the increase or decrease in profits.

(3) Increases and decreases in other business income and expenses, if their income accounts for more than 10% (inclusive) of the main business income, relevant data should be disclosed by category.

(4) Main matters that affect other income year-on-year, including investment income, especially the amount and reasons of long-term investment losses; sources and amounts of subsidy income, and profits after subsidy income are deducted; effects on business operations The main items and amounts of external revenue and expenditure.

(5) Profit distribution situation

(6) Items in the income statement, if the data change range between two periods reaches more than 30% (inclusive), and accounts for more than 30% of the report If the total profit for the period exceeds 10% (inclusive), the reasons should be clearly stated.

(7) Reasons for changes in accounting policies and their impact on total profits, and the impact of changes in accounting estimates on total profits.

(8) Others.

3. Increase, decrease and turnover of funds

(1) The proportion of various assets, whether the changes in accounts receivable, other receivables, inventories, long-term investments, etc. are normal , reasons for increases and decreases; the ratio of long-term investment to owners' equity and year-on-year increases and decreases, reasons, and the purchase and disposal of subsidiaries and other business units.

(2) Asset losses, including the main content of property gains and losses to be dealt with and their treatment, analysis of the reasons for unrecovered accounts receivable and other receivables for more than three years based on age, and methods for handling bad debts , the causes and effects of long-term backlog of commodities and materials, bad long-term investments, etc.

(3) The ratio of current liabilities to long-term liabilities, the year-on-year increase in long-term borrowings, short-term borrowings, accounts payable, and other payables and the reasons; the company's ability to repay debts and financial risk status; three years The above amounts of accounts receivable and other payables, major creditors and reasons for non-payment; overdue loan principal and unpaid interest.

(4) The funds and benefits occupied by enterprises engaged in securities trading, futures trading, real estate development and other businesses.

(5) Corporate debt restructuring matters and their impact on current profits and losses.

(6) Among assets, liabilities, and owner's equity items, if the data change range between two periods is more than 30% (inclusive) and accounts for 5% (inclusive) of the total assets in the reporting period, ) or above, the reasons should be clearly stated.

IV. Increases and decreases in owner’s equity (or shareholders’ equity)

(1) Accounting treatment is retrospectively adjusted to affect changes in owner’s equity (or shareholders’ equity) at the beginning of the year, and The difference between the increase and decrease and the reasons should be specified.

(2) Changes in owner's equity (or shareholders' equity) between the beginning of this year and the end of the previous year due to other reasons, and the difference and reasons for the increase or decrease should be explained in detail.

(3) Increase or decrease in operating factors during the year in owners’ equity (or shareholders’ equity).

(4) The main objective factors that affect the maintenance and appreciation of state-owned capital and the amount of increase or decrease.

5. Other matters that have a significant impact on the company's financial status, operating results and cash flow.

6. Conduct a comprehensive analysis of the company's revenue, expenditure and profit indicators, explain the causes of the problems from the data, draw the company's operating conditions from the analysis, explain the existing problems, and plan to improve management in the new year and specific measures to improve operating performance.

Basic requirements for financial statements:

Highlight the key points and take into account the general (analyze the issues that superior leaders are more concerned about and the current economic operation priorities, hot spots, and relatively large changing indicators) , such as the impact of SARS on expenditures last year, this year's macro-control, whether railways are making money or losing money when transporting coal and electricity at full capacity, the impact of coal and electricity price increases on expenditures, whether the increase in coal and electricity transportation is profitable compared with expenditures, the impact of interest rate hikes on expenditures, these If it is a quantitative analysis, it cannot be qualitative);

The point of view should be clear and the key should be grasped (grasp the problem clearly and clearly, and let people understand and see what the current operating situation you wrote about is like, cannot Ambiguous, I know what you are talking about in one sentence);

Pay attention to actual results and grasp the key points (timeliness has a great impact on the quality of reports. The current report quality has been seriously affected by the slow settlement of the data. Everyone It should be understood deeply, because the lack of timeliness has little significance for decision-making, and may even have a negative impact);

Objective, fair, true and reliable (depending on the quality of our reports, the report data is true and complete, and the report The more scientific it is);

The report must be clear and the text concise (an article must have a clear structure and be comfortable for readers. If it lacks organization and logic, no matter how good your analysis is, it may not achieve the effect. ).

The steps and main methods of corporate financial accounting report analysis:

The main steps of financial accounting report analysis:

1. The purpose of report analysis: First, clearly read The content of the reading object is also different depending on the reading object, and the object must be targeted. The soul of writing this report: analyze what purpose the work is to achieve, and the entire work should be centered around the purpose.

2. Formulate an analysis plan: First, you must clarify the scope, that is, you merge all enterprises, secondly, start collecting data and the method of collecting data; determine the analysis method again; finally divide the personnel and determine which part to write. , and determine the progress of the work.

3. Collect and organize analysis data: This requires everyone to accumulate information on a daily basis. Accumulating information is of great significance to the analysis work. The more information you have, the better the materials you can write. Not only do you collect data, but you also need to Environmental data (non-financial data, national macro policies, relevant policies formulated and issued by the Ministry) must also be collected.

4. Choose reasonable analysis methods: Introduce the methods we often use:

(1) Qualitative and quantitative analysis methods: Quantitative analysis methods are now popular because using data to speak is persuasive. In addition, qualitative analysis methods should also be used. When you cannot use quantitative analysis, use qualitative analysis.

(2) Comparison of absolute numbers and relative numbers. The absolute number is the difference between the current period and the comparative period, and the relative number is the percentage. Horizontal comparison: You can compare prices with other railway bureaus, and with the same industry in the region (similar situations); vertical comparisons, comparisons in different years, pay attention to the caliber should be consistent.

(3) Financial ratio analysis method: reflects the economic benefits: such as return on net assets, return on total assets, main business profit margin, cost and expense profit margin, etc. Reflect the capital turnover: total asset turnover rate, current asset turnover rate, inventory turnover rate, accounts receivable turnover rate; reflect the ability to pay debts: 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 GDP)? 100 %

(5) Speed ??analysis method:

Compared with the same period last year, compared with the base period, and month-on-month development speed = (reporting period level/base period level)?100%

< p> Growth rate = (reporting period level - base period level) / base period level? 100% = development speed - 1

Average growth rate = reporting period level / base period level n times the root minus 1 = average Development speed - 1

(6) Marginal analysis method: It is introduced in the textbook. Here is a ratio: the contribution rate of taxes paid by state-owned enterprises to the growth of their fiscal revenue = the increase in taxes paid by state-owned enterprises in the current period Amount/increase in fiscal revenue for the current period? 100%

(7) Model analysis method: Use mathematical models to analyze and predict the inherent laws and development trends of economic operations.

(8) Entering the analysis and drafting stage: After the analysis is completed, the drafting of the report begins. Several issues that should be paid attention to in the analysis: text tables, lack of logic, not paying attention to the reading object, analysis for the sake of analysis, lack of objectivity, not paying attention to the data caliber, and following others' opinions.