Instructions for preparing the balance sheet of a public institution (1) This table reflects all assets, liabilities and net assets of a public institution on a specific date.

(2) The figures in the "Beginning Balance" column of this table should be filled in based on the figures in the "Ending Balance" column of the balance sheet at the end of the previous year.

If the names and contents of each item specified in the current year's balance sheet are inconsistent with those of the previous year, the names and figures of each item in the balance sheet at the end of the previous year should be adjusted according to the current year's regulations and filled in the "Beginning Balance" column of this table.

(3) Contents and filling methods of each item in the "Ending Balance" column of this table: 1. Asset items (1) "Monetary Funds" item, reflecting the end-of-period cash inventory, bank deposits and zero-balance account usage limits of public institutions

total number.

This item should be filled in based on the total ending balance of the "Cash on Hand", "Bank Deposits", and "Zero Balance Account Usage Limit" accounts.

(2) "Short-term investment" items reflect the short-term investment costs held by public institutions at the end of the period.

This item should be filled in based on the ending balance of the "short-term investment" account.

(3) The "financial repayable amount" item reflects the amount of the financial repayable amount of the public institution at the end of the period.

This item should be filled in based on the ending balance of the "Financial Refundable Amount" account.

(4) The "notes receivable" item reflects the face amount of notes receivable held by the public institution at the end of the period.

This item should be filled in based on the ending balance of the "Notes Receivable" account.

(5) The "Accounts Receivable" item reflects the balance of accounts receivable that the public institution has not yet recovered at the end of the period.

This item should be filled in based on the ending balance of the "Accounts Receivable" account.

(6) "Advanced accounts" item reflects the amount paid in advance by public institutions to units supplying goods or labor services.

This item should be filled in based on the ending balance of the "Prepaid Accounts" account.

(7) "Other receivables" item reflects the balance of other receivables of public institutions that have not yet been recovered at the end of the period.

This item should be filled in based on the closing balance of the "other receivables" account.

(8) The "inventory" item reflects the various materials, fuels, packaging materials, low-value consumables, and tools and equipment that do not meet the fixed asset standards that are stored by the public institution for business activities and other activities at the end of the period.

The actual cost of flora and fauna, etc.

This item should be filled in based on the ending balance of the "Inventory" account.

(9) The "other current assets" item reflects other current assets of the public institution in addition to the above items, such as long-term bond investments that will mature within one year (including one year).

This item should be filled in based on the analysis of the ending balance of "long-term investment" and other subjects.

(10) "Long-term investment" projects reflect investments in equity and debt nature held by public institutions for more than 1 year (excluding 1 year).

This item should be filled in based on the ending balance of the "long-term investment" account minus the balance of long-term bond investments that will mature within one year (including one year).

(11) "Fixed assets" item reflects the book value of various fixed assets of the public institution at the end of the period.

This item should be filled in based on the ending balance of the "Fixed Assets" account minus the ending balance of the "Accumulated Depreciation" account.

The "original price of fixed assets" item reflects the original price of various fixed assets of the public institution at the end of the period.

This item should be filled in based on the closing balance of the "Fixed Assets" account.

The "accumulated depreciation" item reflects the accumulated depreciation of various fixed assets of the public institution at the end of the period.

This item should be filled in based on the ending balance of the "accumulated depreciation" account.

(12) The "Construction in Progress" item reflects the actual costs incurred by the public institution for the construction in progress that has not yet been completed and delivered for use at the end of the period.

This item should be filled in based on the closing balance of the "Construction in Progress" account.

(13) The "intangible assets" item reflects the book value of various intangible assets held by the public institution at the end of the period.

This item should be filled in based on the ending balance of the "intangible assets" account minus the ending balance of the "accumulated amortization" account.

The "Original Price of Intangible Assets" item reflects the original price of various intangible assets held by the public institution at the end of the period.

This item should be filled in based on the ending balance of the "intangible assets" account.

The "accumulated amortization" item reflects the accumulated amortization of various intangible assets of the public institution at the end of the period.

This item should be filled in based on the ending balance of the "accumulated amortization" account.

(14) The "Profits and Loss on Assets to be Disposed of" item reflects the value of the assets to be disposed of and the profit and loss on disposal at the end of the period.

This item should be filled in based on the debit balance at the end of the period of the "Profit and Loss of Assets to be Disposed of" account; if the credit balance of the "Profit and Loss of Assets to be Disposed of" account at the end of the period is filled in with a "-" sign.

(15) The "total non-current assets" item is filled in based on the total amount of the items of "long-term investment", "fixed assets", "construction in progress", "intangible assets", and "gains and losses on assets to be disposed of".

2. Liability items (16) "Short-term borrowings" items reflect various borrowings borrowed by public institutions with a term of one year (including one year).