Method Of Filling Out Items In The Balance Sheet Of The Balance Sheet Of The Balance Sheet

The compilation of financial statements is basically achieved through collecting and collation of data from daily accounting records.

To provide comparative information, all the items in the balance sheet should be listed in the two column numbers of "balance at the beginning of the year" and "balance at the end of the year".

Among them, the number of items in the column of "balance at the beginning of the year" can be filled out according to the figures of corresponding items at the end of the balance sheet of the balance sheet at the end of last year.

If the names and contents of the items specified in the balance sheet of this year are not consistent with that of the previous year, the names and numbers of the items in the balance sheet at the end of last year shall be adjusted according to the provisions of this year.

The following items are listed in the "end balance" column.

(1) calculate and fill in according to the balance at the end of the detailed account.

The term "end balance" of some items in the balance sheet should be analyzed and calculated according to the final balance of the detailed account.

1. "accounts receivable" items shall be deducted from the total amount of the debit balance of the accounts receivable account and the accounts receivable at the end of the account, minus the sum of the balance of the bad debt reserve account in the accounts receivable account of the "bad account preparation" account.

2. the "prepayment" project should be based on the total amount of the debit balance at the end of the account of the "advance payment account" and "accounts payable" account, minus the sum of the balance of the bad debt reserve account in the "bad account preparation" account.

3. "accounts payable" items should be filled in according to the total amount of the credit balance at the end of the accounts payable in the accounts payable and the "advance account" account.

4. the "advance payment" project should be based on the total number of credits at the end of the account in the accounts receivable and accounts receivable.

5. "notes receivable", "dividends receivable", "receivable interest" and "other receivable" items shall be deducted from the balance of the corresponding accounts at the end of the corresponding accounts, minus the sum of the balance of the bad debts after the corresponding provision in the "bad account preparation" account.

(two) basis

Account balance at the end of the year

The term "end balance" of some items in the balance sheet should be calculated according to the final balance of the general ledger account.

1. the "Monetary Fund" project should be based on the final balance of accounts such as "cash in cash", "bank deposit" and "other monetary funds".

2. the "undistributed profit" project shall be calculated according to the current balance of the current profit account and the profit distribution account. If the loss is not made up, the "one" shall be filled in the project. After the end of the year, there is no balance in the current profit account. The "undistributed profit" item should be directly filled out according to the year-end balance of the profit distribution account, and the credit balance should be filled in the positive number. If it is a debit balance, it should be filled in with "one".

3. "inventory" items should be filled out according to the sum of the final balance of accounts such as "material purchase (or on the way goods)", "raw materials", "turnover materials", "inventory commodities", "commissioned processing materials" and "production costs".

4. "fixed assets" projects should be subtracted from the end balance of the "fixed assets" account minus the net amount of the accumulated balance of the accumulated assets and the fixed assets impairment reserve account.

5. the "intangible assets" project shall be subtracted from the balance at the end of the "intangible assets" account minus the net balance after the end balance of the accumulated amortization and intangible assets reserve account.

6. "in construction", "long-term equity investment" and "hold to maturity investment" projects shall be deducted from the net amount of their corresponding impairment allowance in accordance with the final balance of their corresponding general ledger accounts.

7. the term "long term prepaid expenses" project is based on the balance at the end of the balance of the long term prepaid expense account. The amount of amortization within one year will be included in the "non current assets" within one year.

8. "

"And" payable bonds "projects shall be based on the end balance of the accounts of" long-term loans "and" payable bonds ", and shall be deducted from the items which are due to expire within one year from the date of balance sheet and where the enterprises can not independently extend the obligations of the liquidation obligations, which expires within one year from the date of the balance sheet, and that the enterprises can not independently extend the portion of the liquidation obligations under the current liabilities category" non current liabilities which are due within one year ".

(three) the balance at the end of the ledger account.

The "end balance" of most items in the balance sheet can be directly filled in according to the end balance of the relevant general ledger account, such as "trading financial assets", "fixed assets clearance", "engineering materials", "deferred income tax assets", "short-term loans", "convertible financial liabilities", "payable notes", "payable employees' salaries", "payable taxes and fees", "deferred income tax liabilities", "projected liabilities", "paid in capital", "capital reserves", "surplus reserves" and other items.

In these projects, if the debt items such as "taxes payable" should be paid, if the corresponding debit balances exist in the corresponding accounts, they should be listed in the name "one", such as "fixed assets liquidation" and other asset items. If the corresponding account has credit balance, it should also be filled in with "one".

(four) the contents of the notes to the balance sheet.

The contents of the annotations in the balance sheet are analyzed according to the actual needs and the records of the relevant account books.

If a contingent liability is disclosed, the "discounted commercial acceptance bill" shall be included in the discount of the commercial acceptance bill recorded in the account book.