I just applied for a loan from the bank for my company, and the relevant financial report has passed the audit of the bank.
Matters needing attention in making these reports are as follows:
1, income and profit should be rising, increasing by more than 10- 15 points every year; The annual profit rate is 15-30%.
2. The asset-liability ratio (total liabilities/total assets) should be below 60%;
3. The current ratio (current assets/current liabilities) cannot be too low or too high, 2: 1=200%.
4. The quick ratio [(current assets-inventory-prepaid expenses)/current liabilities] cannot be too low or too high, 1: 1= 100%.
5. The net operating cash value of the cash flow statement is positive;
6. The indicators in the schedule (supplementary data) of the cash flow statement must be taken according to the actual situation.
7. In the main table of cash flow statement, the cash received from sales and provision of labor services is the money from export settlement+the money received from domestic operations.
8. The operating accounts receivable and payable items in the supplementary data of the cash flow statement include accounts receivable, other accounts receivable, accounts payable and other accounts payable.
General calculation formula:
Operating accounts receivable [on the balance sheet] = total current assets at the end of the year-total at the beginning of the year-index amount not included in operating accounts receivable at the end of the year.
[Cash, inventory, prepaid expenses]+index amount [cash, inventory, prepaid expenses] of accounts receivable that should be operated at the beginning of the year.
Operating accounts payable [on the balance sheet] = (calculation method is the same as operating accounts receivable)
Indicators to be noted:
1. Note that the payback period and payment period of accounts receivable and accounts payable should not be too long within 30-60 days (that is, the amount of accounts receivable and accounts payable should be within the latest 65438+ 0.5 months at most).
2. The financial statements should be consistent with the sales income on the tax return form to prevent the banker from going to the factory for verification.
Remarks:
I should pay attention to the above points, which I recorded while operating according to the requirements of the bank, and made a summary for fear of forgetting.