First, the balance sheet

An accounting statement that reflects the financial situation of an enterprise on a specific date (such as the end of the month, the end of the season or the last day of the year).

accounting statement

1) Header: the full name of the organization should be filled in, and the date should be the end of the month or the last day of the year.

2) Table body: according to the month-end or year-end balance of general ledger accounts such as assets, liabilities, owners' equity and costs, fill in the ending balance of each item, including:

A) Monetary funds: cash on hand+bank deposit+balance of other monetary funds.

B) Inventory: raw materials+turnover materials+inventory goods+production cost+balance of packaging materials.

C) Fixed assets and the assets: fill in the original value of fixed assets-accumulated depreciation difference.

D) Undistributed profit: current year's profit+profit distribution balance.

E) Calculate the total number of items filled in the cake, and check the balance according to the formula of assets = liabilities+owner's equity.

3) Footer: Report the signatures of relevant personnel.

Second, the income statement

Accounting statements that reflect the operating results of an enterprise in a certain accounting period.

1) Header: the current amount of each item is filled in according to the current month's amount in the profit and loss general ledger account, and then the operating profit and total profit net profit are calculated from the operating income according to the addition and subtraction items indicated in the table, and finally checked according to the difference between the current month's credit amount and the current month's debit amount in the total profit account of this year.

2) Footer: Signature and seal of relevant personnel of the report.

Requirements for preparing financial statements

1, the number is true.

The data in the financial report must be true and reliable, and truthfully reflect the financial status, operating results and cash flow of the enterprise. This is the basic requirement for the quality of accounting information.

2. Is the content complete?

Financial statements should reflect the whole picture of economic activities of enterprises, fully reflect the financial status and operating results of enterprises, so as to meet the needs of all parties for accounting information. All financial statements required by the state must be prepared and submitted by all enterprises, and there are no omissions or omissions. All information required by the state to be made public must be made public.

3, the calculation is accurate

Daily accounting and preparation of financial statements involve a large number of digital calculations, and only accurate calculations can ensure the authenticity and reliability of figures. This requires that the preparation of financial statements must be based on checked account books and other relevant materials, and it is forbidden to use estimated or calculated data, cheat, play digital games or conceal false reports in any way.

4. Timely submission

Timeliness is an important feature of information. Only when the information in financial statements is transmitted to the information users in time can it provide the basis for the users' decision-making. Otherwise, even if the financial report is true, reliable and complete, the use value of accounting information to report users will be greatly reduced because it is not prepared and submitted in time.

Step 5 complete the procedure

The financial statements provided by enterprises shall be stamped, bound and stamped with official seals. The cover of financial statements shall indicate: enterprise name, enterprise uniform code, organizational form, address, year and year of the statement, and date of publication, and shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work and the person in charge of the accounting institution (accounting supervisor); An enterprise with a chief accountant shall also be signed and sealed by the chief accountant.

As the direct basis for preparing financial statements is accounting books, all data of financial statements come from accounting books. Therefore, in order to ensure the correctness of financial statement data, reconciliation and closing must be done well before preparing financial statements to ensure the truthfulness and accuracy of financial statement data.

Methods of preparing financial statements

When making financial statements, some work can be done without looking at the ledger.

1. Undistributed profit at the end of the balance sheet = Net profit+Undistributed profit at the beginning of the balance sheet in the income statement.

2. At the end of the balance sheet, "taxes payable = value-added tax payable (calculated according to the income statement)+education surcharge payable for urban construction tax (calculated according to the income statement)+income tax payable (calculated according to the income statement). These items must also be equal to the taxes paid in the cash flow statement. The calculation method of each item calculated according to the income statement is as follows:

(1) Value-added tax payable in current period (top) = "operating income" in current period (top) income statement × 17%- current period (top) purchase ×17%;

(2) (last period) Operating income = the amount of "operating income" in the income statement of this period (last period).

(3) (Top) Purchase amount = ending amount of "inventory" in the current (top) balance sheet+amount of "operating cost" in the current (top) income statement-opening amount of "inventory" in the current (top) balance sheet.

(4) Surcharge of urban construction tax and education fee payable in this period (last period) = "business tax and surcharge" in the income statement of this period (last period).

⑤ Income tax payable in this period (last period) = the amount of "income tax" in the income statement of this period (last period).

⑥ Urban construction tax payable in this period (last period) = VAT payable in this period (last period) (7 or 5%+3%)

⑦ If small-scale taxpayers are not considered above, the following formula can be used:

⑧ VAT payable = "operating income" in the income statement ×3% (operating income in the statement does not include tax).

Pet-name ruby payable urban construction tax education surcharge = payable value-added tax (operating income × 3% in the income statement) × (7 or 5%+3%)

Attending the income tax payable in the income statement = "income tax" amount.

3. The net amount of "cash and cash equivalents" in the cash flow statement = the ending amount of "monetary funds" in the balance sheet-the beginning amount.

4. Cash received from selling goods and providing services in the cash flow statement = income from main business+income from other business; tax payable (VAT payable)-output tax calculated in the income statement (obtained by referring to the previous calculation method) (income from main business+income from other business)+opening number of accounts receivable in the balance sheet-

5. Cash paid for goods and services in the cash flow statement = cost of main business+ending value of inventory in the income statement-beginning value of inventory in the balance sheet)+taxes payable (VAT payable-input tax (obtained by referring to the previous calculation method)+(opening number of accounts payable-accounts payable).

6. "Cash paid to and for employees" in the cash flow statement = the ending number of "wages payable" in the balance sheet-the beginning number+the ending number of welfare expenses payable-the beginning number (now unified accounting in "wages payable to employees")+the total wages and benefits paid to employees in this period (included in sales expenses and management expenses).

7. "All taxes paid (excluding farmland occupation tax and returned VAT income tax)" in the cash flow statement = "income tax"+"main business taxes and surcharges"+"taxes payable (VAT payable-taxes paid)" (all taxes calculated according to operating income in the current income statement)

8. "Other cash paid related to operating activities" in the cash flow statement = expenses excluding various factors: "management expenses+sales expenses+non-operating income-non-operating expenses" in the income statement-increase of "accumulated depreciation" in the balance sheet (ending-beginning) (that is, depreciation included in various expenses, which was not paid in cash in the current period)-salary in expenses (included).

9. "Investment cash received or paid" in the cash flow statement = "short-term investment" in the balance sheet and the opening changes of various long-term investment projects.

10. "Dividends received from bond interest" in the cash flow statement = the amount of "investment income" in the income statement-the ending number of "dividends receivable" in the balance sheet-the ending number of "interest receivable"-the beginning number.

1 1. Cash received or paid for disposal or purchase of fixed assets, intangible assets and other assets in the cash flow statement = changes in other subjects such as fixed assets+construction in progress+intangible assets in the balance sheet (cash flow received increases and cash flow paid decreases).