How do you read financial statements? How to make a more correct assessment?

1. Filling in the items of the balance sheet

(1) Filling in the numbers at the beginning of the year. The numbers in the "Beginning Numbers" column in the report are based on the assets and liabilities at the end of the previous year. Fill in the numbers listed in the "Ending Amount" column of the table. If the names and contents of each item 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 caliber of this year and filled in the "Beginning Number" column in the report.

(2) Contents and filling methods of other projects in the report:

1. The "monetary funds" project reflects the total amount of corporate cash on hand, bank settlement account deposits, out-of-town deposits, bank draft deposits, bank cashier's check deposits and funds in transit.

2. The "short-term investment" project reflects various securities purchased by the company that can be cashed at any time and held for no more than one year, as well as other investments that do not exceed one year.

3. The "Notes Receivable" project reflects the notes receivable received by the enterprise that have not been due for collection and have not been discounted to the bank, including commercial acceptance bills and bank acceptance bills.

4． The "Accounts Receivable" project reflects various amounts that an enterprise should collect from purchasing units for selling products and providing services.

5. The "Bad Debt Provision" project reflects the company's withdrawal of bad debt provisions that have not yet been written off.

6. The "Advanced Accounts" project reflects the amount paid in advance by the enterprise to the supply unit.

7. The "Subsidies Receivable" project reflects various subsidies receivable by the enterprise.

8. The "Other Receivables" project reflects the company's receivables and temporary payments to other units and individuals.

9. The "Inventory" project reflects the actual costs of the enterprise's various inventories in storage, in transit, and in processing at the end of the period, including raw materials, packaging, low-value consumables, self-made semi-finished products, finished products, and goods issued for payment in installments, etc.

10. The "prepaid expenses" project reflects the expenses that the enterprise has paid but should be amortized in subsequent installments. The enterprise's start-up expenses, rented fixed asset improvement and overhaul expenses, and other deferred expenses with an amortization period of more than one year should be reflected in the "deferred assets" project in this table and are not included in the project figures.

11. The "Net Loss of Current Assets to be Disposed" project reflects the net loss after deducting the profit from the losses and damages of current assets found in the inventory of the company's assets that have yet to be written off or otherwise processed.

12. The "Other Current Assets" project reflects the actual cost of the company's other current assets in addition to the above current assets projects.

13. The "long-term investment" project reflects investments that the company is not prepared to realize within one year. Among long-term investments, bonds that will mature within one year should be reflected separately in the "Long-term bond investment that matures within one year" project under the current asset category.

14. The "Original Price of Fixed Assets" project and the "Accumulated Depreciation" project reflect the original price and accumulated depreciation of various fixed assets of the enterprise. Before the property rights of fixed assets leased under financing are determined, their original prices and depreciation charges are also included. The original price of finance leased fixed assets shall be separately reflected in the supplementary information at the bottom of this table.

15. The "fixed assets liquidation" project reflects the net value of the fixed assets that have been transferred to liquidation but have not yet been liquidated due to sales, damage, scrapping, etc., as well as the liquidation of fixed assets

2. How to read the balance sheet

The balance sheet is an accounting statement that reflects the company's total assets, liabilities and owner's equity on a specific date (month-end, year-end). Its basic structure is "Assets = Liabilities Owner's Equity". No matter what state the company is in, this accounting balance is always the same. The left side reflects the resources owned by the company; the right side reflects the requirements of the company's different rights holders for these resources.

Creditors have the right to claim all the resources of the company. The company uses all its assets to bear repayment obligations to different creditors. After paying off all liabilities, what remains is the owner's equity, that is, the company's net assets.

Using the information on the balance sheet, we can see the distribution of the company's assets, the composition of liabilities and owners' equity, and evaluate whether the company's capital operations and financial structure are normal and reasonable; analyze the company's Liquidity or liquidity, as well as the amount of long-term and short-term debt and solvency, evaluate the company's ability to bear risks; using the information provided in this table can also help calculate the company's profitability and evaluate the company's operating performance.

When analyzing the elements of the balance sheet, we should first pay attention to the analysis of asset elements, including:

1. Analysis of current assets. Analyze the company's cash, various deposits, short-term investments, various receivables and payables, inventory, etc. Current assets have increased compared with previous years, indicating that the company's payment and liquidity capabilities have increased.

2 Long-term investment analysis. Analyze investments with a period of more than one year, such as company holdings, implementation of diversified operations, etc. The increase in long-term investment indicates that the company's growth prospects are promising.

3 Fixed assets analysis. This is an analysis of assets in physical form. The figures for each fixed asset listed on the balance sheet only represent the amount of each fixed asset that has not yet been depreciated or depleted under the conditions of continuing operations and are expected to be recovered in each future period. Therefore, we should pay special attention to whether depreciation and depletion are Reasonableness will directly affect the accuracy of the balance sheet, income statement and other various statements. Obviously, less depreciation will increase current profits. Excessive mention of depreciation will reduce current profits, and some companies often lay the groundwork for this.

4. Intangible assets analysis. Mainly analyze trademark rights, copyrights, land use rights, non-patented technology, goodwill, patent rights, etc. Goodwill and other unidentified intangible assets are generally not recorded unless the goodwill is formed during a purchase or merger. After acquiring intangible assets, they should be registered and amortized within the specified period.

Secondly, the liability elements must be analyzed, including two aspects:

1. Current liability analysis. Various current liabilities should be recorded according to the actual amount incurred. The key to analysis is to avoid omissions. All liabilities should be reflected in the balance sheet.

2 Long-term liability analysis. Including long-term loans, bonds payable, long-term payables, etc. Since long-term liabilities come in different forms, attention should be paid to analyzing and understanding the situation of the company's creditors.

Finally, there is the analysis of shareholders' equity, including four aspects: share capital, capital reserve, surplus reserve and undistributed profits. Analyzing shareholders' equity mainly involves understanding the different forms and equity structures of capital invested in shareholders' equity, and understanding the priority order of repayment of various elements in shareholders' equity. When looking at the balance sheet, it should be combined with the income statement, which mainly involves capital profit and inventory turnover rate. The former is an indicator of profitability, and the latter is an indicator of operating capacity.

3. How to read the income statement

The income statement is prepared based on "revenue-expense = profit" and mainly reflects the company's net income after subtracting operating expenses from operating income within a certain period. . Through the income statement, we can generally evaluate the operating performance and management success of listed companies, thereby evaluating the investment value and remuneration of investors. The income statement includes two aspects: one reflects the company's income and expenses, explains the company's profit or loss amount in a certain period, and uses it to analyze the company's economic benefits and profitability and evaluate the company's management performance; the other part reflects the company's financial The source of the results explains the proportion of the company's various profit sources in the total profit and the interrelationship between these sources. To analyze the income statement, we mainly start from two aspects:

1. Income project analysis. The company obtains various operating income by selling products and providing services. It can also provide resources to others to obtain non-operating income such as rent and interest. An increase in revenue means an increase in the company's assets or a decrease in liabilities.

What is recorded in the income account includes cash income, notes receivable or accounts receivable received in the current period, which are recorded at the actual amount received or book value.

2. Cost project analysis. Expenses are deductions from income. Whether the confirmation and deduction of expenses are correct or not is directly related to the company's profit. Therefore, when analyzing expense projects, you should first pay attention to whether the content included in the expenses is appropriate. When confirming expenses, you should implement the accrual basis principle, the historical cost principle, the principle of dividing revenue expenditures and capital expenditures, etc. Secondly, it is necessary to analyze the structure and change trend of cost expenses, analyze the percentage of each expense in operating income, analyze whether the expense structure is reasonable, and identify the reasons for unreasonable expenses. At the same time, we analyze each project of expenses and look at the increase or decrease trend of each project to determine the company's management level and financial status and predict the company's development prospects.

When looking at the income statement, it should be linked to the financial statement of the listed company. It mainly explains the company's production and operation status; profit realization and distribution; accounts receivable and inventory turnover; changes in various properties and materials; tax payment status; and changes in the company's financial status that are expected to have a significant impact in the next accounting period. matter. The financial statement provides detailed information for financial analysis to understand and evaluate the company's financial condition.

How to read the cash flow statement

The cash flow statement is a statement that reflects the cash inflow and outflow information of a listed company. The cash here refers not only to the company's cash in the safe of the accounting department, but also includes bank deposits, short-term securities investments, and other monetary funds. The cash flow statement can tell us the cash receipts and payments generated by the company's operating activities, investing activities and financing activities, as well as the net increase in cash flow, which helps us analyze the company's liquidity and payment capabilities, and then grasp the company's viability. , development capabilities and the ability to adapt to market changes.

The cash flow of municipal companies can be divided into the following five aspects:

1. Cash flow from operating activities: reflects the cash inflow caused by the company to carry out normal business, Outflows and net flows, such as commodity sales revenue, export tax rebates, etc. increase cash inflows, purchasing raw materials, paying taxes and personnel wages increase cash outflows, etc.;

2. Cash from investing activities Flow: reflects the cash receipts and payments activities and results caused by the company's acquisition and disposal of securities investments, fixed assets and intangible assets, such as cash income from selling factories, cash outflows caused by external investments such as stocks and bonds, etc.;

3. Cash flow from financing activities: refers to the cash receipts and payments activities and results caused by the company in the process of raising funds, such as absorbing equity, distributing dividends, issuing bonds, obtaining loans and returning loans, etc.;

4. Cash flow generated by extraordinary projects: refers to cash flow caused by abnormal economic activities, such as accepting donations or donating to others, cash receipts and payments from fines, etc.;

5. Not involved Investment and financing activities of cash receipts and payments: This is a type of information that is very important to shareholders. Although these activities will not cause cash receipts and payments in the current period, they will have an even extremely significant impact on future cash flows. Such activities are mainly reflected in the supplementary information column, such as repaying debts with foreign investment, foreign investment with fixed assets, etc.

The cash flow statement is mainly analyzed from three aspects:

1. Changes in net cash flow and short-term solvency. If the net cash flow of the current period increases, it indicates that the company's short-term solvency is enhanced and its financial situation is improved; otherwise, it indicates that the company's financial situation is relatively difficult. Of course, it is not that the bigger the net cash flow, the better. If the company's net cash flow is too large, it means that the company has failed to effectively utilize this part of the funds, which is actually a waste of resources.

2. The structure of cash inflow and the company’s long-term stability. Operating activities are the company's main business. The cash flow provided by such activities can be continuously used for investment and regeneration of new cash. The more cash flow from the main business, the stronger the stability of the company's development. .

Start with the components of the income statement. First, make a multi-period comparison of sales revenue to see if there is any major change in sales in this period compared with previous years. Then convert other items into a percentage of sales revenue and look at the income statement. The proportion of each item has been determined, which projects have changed significantly, and the reasons have been further analyzed. Non-operating income and expenses and investment income are no exception. On the basis of structural percentage, it can also be analyzed in conjunction with some financial indicators. For example, the cost and expense profit margin can be decomposed into the net sales profit rate and the proportion of cost and expense in sales revenue. In this way, as long as you know the proportion of any expense in sales According to the proportion of revenue, we can calculate how much return (profit) this expense can generate). Based on this, business managers can compress costs and cut expenses in a targeted manner, and strive to obtain maximum output with the minimum investment. Part Two: Asset Management Efficiency Analysis The ratio of the company's various asset operation capabilities reflects the manager's management level and use efficiency of existing assets. The asset turnover rate is fast, which reflects that the company's assets are liquid, its debt repayment ability is strong, and its assets are fully utilized. The analysis of asset management efficiency is mainly carried out through the following indicators: accounts receivable turnover rate, inventory turnover rate, return on investment, fixed asset turnover rate, current asset turnover rate and total asset turnover rate. The aging method is generally used to analyze the turnover of accounts receivable, focusing on analyzing the overdue accounts receivable, sorting and making a list based on the credit status and importance of the unit, and providing detailed information to urge those directly responsible to actively collect; A detailed analysis of existing bad debts and bad debts is also required to draw the attention of management. To analyze the speed of inventory turnover, on the one hand, it is necessary to compare it with the same industry and the company's previous period. At the same time, it is also necessary to further analyze the factors that affect the inventory turnover rate. One is to analyze the speed of the turnover rate of each component item in the inventory. The other is to analyze the length of time the inventory was produced, the ratio of unsaleable and moldy inventory to the total inventory, and the potential losses of old inventory that is more than one year old. Part Three: Solvency Analysis Solvency Analysis refers to the analysis of an enterprise's ability to repay various short-term liabilities and long-term liabilities. Creditors are most concerned about the company's solvency, but managers and shareholders are also generally concerned about the safety of the company. In addition to the current ratio and asset-liability ratio indicators, the following indicators of equity ratio and interest coverage ratio can also be used to analyze debt solvency. Part 4 Cash flow analysis The cash flow statement is mainly used to reflect the company's ability to create net cash flow. The analysis of the cash flow statement helps statement users understand the information and reasons for the changes in the company's cash inflows and outflows within a certain period, predict the cash flow in the future period, evaluate the company's financial structure and ability to repay debts, and judge the company's financial structure and ability to repay debts. Room to adjust cash receipts and payments to adapt to changes in the external environment, revealing the relationship between corporate profitability and cash flow. Due to the objectivity of cash flow information itself and the stronger correlation between certain aspects and evaluation objectives, the analysis of cash flow ratios can play a very complementary role in the analysis of other financial indicators. Generally, it can be analyzed from the following ratios: Cash Flow Ratio Indicator Table. Part 5: Shortcomings in Enterprise Management and Measures to be Taken. It proposes problems that need to be solved and improved based on the financial status of the enterprise, and puts forward some suggestions based on the actual situation of the enterprise. Suggestions for solving problems. The purpose of financial analysis is to explain the changes in each project and the reasons for them, discover some problems through analysis, measure the current financial situation, predict future development trends, and convert a large amount of statement data into information useful for specific decisions. How to prepare financial statements for online stores?

In the financial management of online stores, it is inevitable to use a large number of reports to collect statistics and fully reflect the sales status of online stores through these true and reliable information. Therefore, financial statements need to be prepared scientifically .

Financial statements, also known as external accounting statements, are accounting statements provided by accounting entities to the outside world that reflect the financial status and operations of the accounting entities, including balance sheets, profit and loss statements, cash flow statements or statements of changes in financial status, Schedules and Notes.

Financial statements mainly reflect the operating results and changes in financial status of an online store during a certain period, which requires the statements to follow the basic principles of clarity and timely preparation during the preparation process:

1. Authenticity and reliability

In order to ensure that the information provided in the report is true, reliable and accurate, the store owner must check the account book records before preparing the report to ensure that the accounts and items are consistent, and the items are consistent.

2. Clear and clear

The report information is the basis for the store owner's decision-making. Therefore, every piece of information should be clear and clear to facilitate the store owner to understand its meaning and use it correctly.

3. Sufficient reflection

The prepared reports should enable the store owner to fully understand the operating status of the online store, so as to make correct judgments and decisions.

4. Timely compilation and reporting

Timeliness is an important feature of information. Only by paying attention to timeliness can information be of use value. How to prepare financial statements

Read some books on statements and then ask if you don’t understand how to evaluate the value of jade as accurately as possible?

There is a standard for the value of jade within the industry, but it is priceless outside the industry. It is recommended to refer to the standards on the Cuiku Professional Jade Expert Platform

Is the financial statement for January normal? No accounting was done in February, how should the financial statements be prepared?

1. Not doing accounting in February is abnormal. At least, expenses and wages must be included. Not doing accounting is neither in compliance with the accounting law nor the tax bureau. Looking for you.

2. It’s better to do it quickly, it’s not too late.

ok How to make financial statements for the catering industry

The income statement is the profit and loss statement. The income statement is very simple. You just look at the table and do it. Revenue minus main operating costs minus main operating taxes Subtract administrative expenses, financial expenses, etc. and subtract non-operating expenses, and the result is total profit. Net profit is the number minus income tax. The left side of the balance sheet is debit plus debit minus loan, and the right side is credit plus loan minus debit. The numbers on both sides are If they are equal, they are even. The opening number is unchanged every month and is the number in December last year. The cumulative number this year is the cumulative number from January to this month. For example, monetary funds are the debits of bank deposits and cash this month. Add and subtract their credits, and then add them to the monetary funds of the previous month. To make these two tables, you usually fill them in based on the general ledger. If you have no time to fill in the general ledger and have to issue a report, according to the voucher, each month It is also easy to make a T-ledger for each subject and make reports based on the T-ledger.

I hope to adopt how to make financial statements for bidding

The total assets will be larger, the profits will be smaller, and the turnover will be smaller. Quick, the specific report information still has to be compiled according to the specific situation of the enterprise. How to prepare the financial report of the bar?

Prepare the accounts and fill in the reports according to the accounting information. . For reference. .