1. What matters should be paid attention to when making financial statements of bank loans? Will it break the law?

Strictly following the financial accounting system will not violate the rules and laws.

second, what responsibility should the accountant bear for providing false financial statements to defraud bank loans?

if an accountant intentionally provides false financial statements to defraud a bank loan, the accountant should bear criminal responsibility and be sentenced for the crime of loan. The crime of loan refers to the act of making up false reasons such as introducing funds and projects, using false economic contracts, using false certificates, using false property rights certificates as guarantees, repeatedly guaranteeing beyond the value of collateral, or by other means, lending a large amount to banks or other financial institutions. The crime of loan belongs to a kind of financial crime. Article 193 of the Criminal Law of the People's Republic of China commits one of the following crimes: for the purpose of illegal possession, if the loan from a bank or other financial institution is relatively large, it shall be sentenced to not more than five years or criminal detention, and shall also be fined not less than 2, yuan but not more than 2, yuan; If the amount is huge or there are other serious circumstances, it shall be sentenced to not less than five years but not more than ten years, and a fine of not less than 5, yuan but not more than 5, yuan shall be imposed; If the amount is especially huge or there are other particularly serious circumstances, it shall be sentenced to not less than 1 years or, in addition, a fine of not less than 5, yuan but not more than 5, yuan or confiscation of property: (1) fabricating false reasons such as introducing funds and projects; (2) Using a false economic contract; (three) the use of false documents; (four) the use of false proof of property rights as a guarantee or repeated guarantee beyond the value of collateral; (five) loans by other means.

3. What should be paid attention to in financial statements when lending to banks

1. Matters needing attention in preparing financial indicators for enterprises that lend to banks

14 financial indicators that enterprises that lend to banks should grasp well:

(1) Financial structure:

1. The ratio of net assets to year-end loan balance must be greater than 1% (real estate enterprises can be greater than 8%); The ratio of net assets to year-end loan balance = year-end loan balance/net assets 1%, and the ratio of net assets to year-end loan balance is also called net asset-liability ratio.

2. The asset-liability ratio must be less than 7%, preferably less than 55%; Asset-liability ratio = total liabilities/total assets X1%.

(2) solvency:

3. The current ratio is preferably 15%~2%; Current ratio = current assets/current liabilities 1%.

4. The quick action ratio is about 1%, and it should be more than 8% for small and medium-sized enterprises. Quick ratio = quick assets/current liabilities 1%; Liquid assets = monetary funds, trading financial assets, accounts receivable, bills receivable = current assets-inventory-prepayments-non-current assets due within one year-other current assets.

5. The guarantee ratio should be less than .5.

6. The cash ratio is greater than 3%. Cash ratio = (cash equivalent)/current liabilities.

(3) Cash flow:

7. The net cash flow generated by an enterprise's operating activities should be positive, and the cash withdrawal of its sales income should be above 85-95%.

8. When an enterprise pays for purchased goods in its business activities, the cash payment rate for labor services should be above 85-95%.

(4) Operating ability:

9. The growth rate of main business income is not less than 8%, indicating that the main business of the enterprise is in the growth stage. If the ratio is less than 5%, it indicates that the product will enter the end of its life. Growth rate of main business income = (main business income in the current period-main business income in the previous period)/main business income in the previous period 1%

1. The turnover rate of accounts receivable should be greater than six times. Generally speaking, the higher the turnover rate of enterprise accounts receivable, the shorter the average collection period of enterprise accounts receivable, and the faster the speed of fund withdrawal. Turnover speed of accounts receivable (turnover times of accounts receivable) = operating income/average balance of accounts receivable = operating income/(year-end balance of accounts receivable) /2= operating income 2/ (year-end balance of accounts receivable).

11. The inventory turnover rate of small and medium-sized enterprises should be more than five times. The faster the inventory turnover rate, the lower the inventory occupancy level and the stronger the liquidity. Inventory turnover speed (times) = operating cost/average inventory balance, where the average inventory balance = (inventory at the beginning and inventory at the end) ÷2.

(5) Operating benefit:

12. The operating profit rate should be greater than 8%. Of course, the greater the index value, the stronger the comprehensive profitability of the enterprise. Operating profit rate = operating profit/operating income (commodity sales) ×1%= (sales income-cost of goods sold-management fee-sales fee)/sales income ×1%.

13, the return on net assets of SMEs should be greater than 5%. In general, the higher the index value, the higher the return brought by investment, and the higher the income level of shareholders. Return on net assets = net interest rate of total assets × equity multiplier = net operating rate × total assets turnover rate × equity multiplier; The net operating profit rate = net profit ÷ operating income; Total assets turnover rate (times) = operating income ÷ average total assets; Equity multiplier = total assets ÷ total owner's equity =1÷(1- asset-liability ratio).

14. Interest guarantee multiple should be greater than 4%

Interest guarantee multiple = earnings before interest and tax/interest expense = (total profit financial expense)/(interest expense in financial expense capitalized interest)

(II) Main methods and contents of bank's audit of financial accounting statements

The audit methods of financial accounting statements include formal audit of financial accounting statements, cross-checking between statements and important accounting subjects. For consolidated financial accounting statements, in addition to the above-mentioned audit, enterprises should also be required to provide the financial accounting statements of the headquarters (parent company) and subsidiaries that account for a large proportion of consolidated financial accounting statements, and review them.

(1) Formal review of financial and accounting statements.

1. Formal review of audit report.

① whether the title is "audit report";

② Whether the recipient is correct;

③ whether there is a signature and seal of a certified public accountant;

④ whether the address of the accounting firm has been indicated;

⑤ whether the report date is signed;

⑥ whether there is a practice license of an accounting firm;

⑦ whether the riding seal of the audit report has been checked for correctness;

⑧ whether it is a standard annual audit report;

pet-name ruby report content is complete.

2. The conclusion of the audit report is reviewed

① There are no reservations;

② unqualified opinions with emphasized paragraphs;

③ Reservation;

④ unable to express opinions;

⑤ negative opinions.

3. Formal audit of accounting firms.

① having been punished by the Institute of Certified Public Accountants;

② being punished by the state securities regulatory authority;

③ Having been punished by public security organs such as financial and tax audit;

④ whether the lending bank has provided false audit reports;

⑤ have other bad records.

4. Formal review of accounting statements and notes.

① whether the name of the report meets the requirements;

② whether the report preparation unit is stamped;

③ whether the statement is signed and sealed by the preparer, the person in charge of finance and the person in charge of the company;

④ whether the balance sheet is account-based;

⑤ whether the income statement is multi-step.

5. Formal review of capital verification report.

① whether the title is "capital verification report";

② Whether the recipient is correct;

③ whether it is signed by a certified public accountant;

④ whether the address of the accounting firm has been indicated;

⑤ whether the report date is signed.

6. Formal review of consolidated accounting statements. Mainly review the following contents:

① Whether it is a summary accounting statement;

② Understand the compilation scope of consolidated statements and review their compliance;

③ Whether the balance sheet has consolidated price difference and minority shareholders' rights and interests;

④ Whether there is a minority shareholder's equity account in the income statement.

fourth, what matters should be paid attention to when making financial statements of bank loans, will it not violate the law?

If we strictly follow the financial accounting system, we will not violate the rules and laws.