Model essay on financial status of public institutions (1)
I. Production and operation status
The annual cargo throughput was x million tons, which was X X% of the annual plan, exceeding the x million tons issued by the municipal government and decreasing by x million tons compared with the previous year; Completed the loading and unloading of natural tons ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× Completed passenger traffic of x million passengers, a decrease of x million passengers over the previous year; Container transportation has developed greatly, and the container -x X has been completed, which is X X% of the annual plan, an increase of X X over the previous year; X X foreign trade terminal accepted three foreign ships throughout the year, and the foreign trade decreased by xx million tons compared with the previous year; Hong Kong's revenue is RMB X billion, which is RMB X billion less than that of the previous year.
As can be seen from the above, except for throughput and containers, the main economic indicators of the port have decreased compared with the same period of last year, the main reasons are as follows:
1, the macro-control of national policies has a great influence on the transportation market, and the whole Yangtze River water transport is in recession.
2. The supply of goods is reduced and the production is seriously insufficient.
First, the port construction fee and passenger and cargo surcharge were levied, which increased the port rate, while the shippers and local terminals did not levy the "two fees", and a large number of shippers and goods sources abandoned the port;
Second, the influence of the "triangle" still exists. Power plants owe coal mines a lot of money, but coal mines don't deliver goods, and old debts don't bear new debts, which affects coal delivery and reduces coal by X million tons; Third, the shipper's demand for coal quality is getting higher and higher, and the port as a carrier department is objectively affected; Fourthly, because the railway transportation of ×× phosphate rock is blocked, it is difficult for wagons to reach Hong Kong.
3. The port has not stepped out of the planned economy mode, the mechanism is not active, the management is poor, and it can not meet the requirements of the socialist market economy.
Second, the completion of profits and taxes
Our company's annual profit 10000 yuan and tax 10000 yuan.
Profitability, our bureau suffered a total loss in XX years, mainly due to:
(1) The total income dropped significantly, by X million yuan compared with the previous year. Among them: the annual loading and unloading income of X X is X X million yuan, and the annual loading and unloading income of X X is XX million yuan, a decrease of XX million yuan; The storage income in X X years is X X million yuan, and X X years is X million yuan, a decrease of X million yuan; Other income is X million yuan in X years, X million yuan in X years, minus X million yuan.
Agency income is X million yuan per year, X million yuan per year, a decrease of X million yuan. The port revenue is X million yuan in X years, X million yuan in X years, a decrease of X million yuan. Due to the transition of the old and new accounting systems in X year, the port income only reflects the income and expenditure in the second half of the year, and X year reflects the whole year, so it has increased.
(2) The total cost has risen sharply. Due to the rising prices and the continuous introduction of national policies, the expenditure has increased by X million yuan, mainly including:
(1) salary and additional increase of X million yuan;
② Power and lighting increased by X million yuan;
③ When the passenger station, X foreign trade terminal and X bulk cargo terminal are put into operation, depreciation shall be accrued according to one third of the total assets, and the depreciation expense shall be increased by X million yuan;
(4) Cancel the calculation method of repair cost, implement reimbursement, and increase expenditure by X million yuan;
⑤ The unit price of external payment increased, and the expenditure increased by X million yuan;
⑥ According to the spirit of the State Council X Document, the salary of retirees will be increased by X million yuan;
⑦ Dredging cost increases by X million yuan.
(3) At present, there are two major business losses in the port. One is the port. Because X changed the port fee, it took away the port fee of X million yuan and the port lost X million yuan. The other is that the comprehensive service contract business lost X million yuan, which the port itself could not solve.
Model essay on financial situation of public institutions (2)
1. What are financial statements?
Is an integral part of the financial accounting report, which means that the financial information provided by the accounting unit should at least explain the following situations:
(1) Basic information on the production and operation of the enterprise;
(2) Profit realization and distribution;
(3) Capital increase and decrease and turnover;
(4) Other matters that have a significant impact on the financial status, operating results and cash flow of the enterprise.
Second, how to write financial statements
1, the basic situation of enterprise production and operation
(1) The main business scope and other affiliated businesses of the enterprise within the scope of merger in the annual final accounting report, and the distribution of industries engaged by the enterprise; Not included in the merger should clearly explain the reasons; The number and professional quality of enterprise personnel and workers; Description of report preparation caliber.
(two) the production and operation of this year, including the output of main products, main business volume, sales volume (export, import) and year-on-year increase or decrease, as well as the position in the industry, such as ranking by sales; The influence of the change of business environment on the production and sales (operation) of enterprises; Adjustment of business scope; Development and investment of new products, technologies and processes.
(three) the estimated progress and final accounts of the development and construction projects.
(four) the problems and difficulties existing in the operation, as well as other business situations and matters that need to be disclosed.
2. Profit realization, distribution and enterprise losses
(1) The year-on-year increase and decrease of main business income and its main influencing factors, including sales volume, sales price, changes in sales structure and sales of new products, as well as the types of unsalable products and inventory quantity that affect sales volume.
(two) the main factors of cost changes, including the cost of raw materials, energy costs, wages and expenses, and the impact of the adjustment of loan interest rates on the increase or decrease of profits.
(3) If the increase or decrease of other businesses accounts for more than 65,438+00% (including 65,438+00%) of the main business income, relevant data shall be disclosed by classification.
(four) the main items that affect other income, including investment income, especially the amount and reasons of long-term investment losses; The sources and amounts of various funds in subsidy income, and the profits after deducting subsidy income; Major items and amounts affecting non-operating income and expenditure.
(5) Profit distribution
(6) If the items in the income statement change more than 30% (including 30%) in two periods and account for more than 65,438+00% (including 65,438+00%) of the total profit in the reporting period, the reasons shall be clearly stated.
(seven) the reasons for the change of accounting policy and its influence on the total profit, and the influence of the change of accounting estimate on the total profit.
(8) others.
3. Capital increase and decrease and turnover
(1) Whether the changes in asset ratio, accounts receivable, other receivables, inventories and long-term investments are normal, and the reasons for the increase or decrease; The proportion of long-term investment in owners' equity, year-on-year increase or decrease, reasons, purchase and disposal of subsidiaries and other business units.
(2) Loss of assets, including the property gains and losses to be handled and the main contents to be handled, the reasons for accounts receivable and other receivables that have not been recovered for more than three years and the treatment methods for bad debts, and the reasons and effects of long-term overstocked materials and bad long-term investments.
(3) The ratio of current liabilities to long-term liabilities, the year-on-year increase of long-term loans, short-term loans, accounts payable and other payables, and the reasons; The enterprise's ability to repay debts and financial risk status; The amount of accounts receivable and other payables for more than three years, the main creditors and the reasons for non-payment; Overdue loan principal and unpaid interest.
(four) the capital and income of enterprises engaged in securities trading, futures trading, real estate development and other businesses.
(5) Corporate debt restructuring and its impact on current profits and losses. In the items of assets, liabilities and owners' equity, if the data of two periods changes by more than 30% (including 30%) and accounts for more than 5% (including 5%) of the total assets in the reporting period, the reasons shall be clearly stated.
4. Changes in owners' equity (or shareholders' equity)
(1) If the retrospective adjustment of accounting treatment affects the change of owners' equity (or shareholders' equity) at the beginning of the year, the difference between increase and decrease and the reasons shall be explained.
(2) Changes in owners' equity (or shareholders' equity) caused by other reasons at the beginning of this year and at the end of last year, and explain the differences and reasons for the increase or decrease.
(3) Changes in the owner's equity (or shareholders' equity) and operating factors this year.
(four) the main objective factors affecting the preservation and appreciation of state-owned capital and the increase or decrease.
5. Other matters that have a significant impact on the financial status, operating results and cash flow of the enterprise.
6. Make a comprehensive analysis of the profit and loss indicators of the enterprise, explain the causes of the problems from behind the data, draw the operating conditions of the enterprise from the analysis, explain the existing problems, and put forward specific measures to improve management and improve operating performance in the new year.
Model essay on financial situation of public institutions (3)
Statement of hospital financial status:
It is another special form of financial report submitted by the hospital with the financial statements, and it is a supplement to the financial statements. Based on the monthly, quarterly and annual financial reports of the hospital, it briefly analyzes and explains the basic situation, financial situation and operating results of the hospital with financial data. Therefore, for users of modern hospital financial information, it is of great significance to quickly understand financial reports for writing hospital financial statements.
First, the contents emphasized in the hospital financial statements
1, the basic situation of hospital business activities.
2. Hospital income and expenditure.
3. Hospital balance and distribution.
4. Increase, decrease and turnover of funds.
5. Changes in various properties and materials.
6. Financial analysis and evaluation.
7, the use of special funds.
8 matters that have a significant impact on the financial situation of the current period and the next period.
9. Other matters that need to be explained.
Second, the hospital financial statements preparation requirements
1, which should be based on relevant national policies and financial regulations.
2, large and medium-sized hospitals written by the chief accountant or financial section chief, small hospitals written by the competent accountant.
3, to write carefully, seeking truth from facts, and strive to achieve appropriate use of numbers, accurate language, and unity of views and materials; The logic is clear and concise.
Third, write hospital financial statements, commonly used data analysis methods.
1, equilibrium analysis method. Using the balance principle of "assets = liabilities and net assets", this paper analyzes the relationship and changes between accounts.
2. Factor analysis (called series substitution method). Based on the planned number of all factors, and then replaced by the actual number of each factor, assuming that one factor is variable and the rest is unchanged, replace it according to law to determine the influence of these factors on data indicators.
3. Comparative analysis method. If the analysis plan is completed, compare the actual quantity with the planned quantity and check the implementation of the analysis plan; If compared with the historical level, the actual number of this period can be compared with the data of the previous period or the best year in history, which can reveal the changing trend of an indicator; If it is more advanced, compare the hospital data index with the advanced hospital index in the industry, find out the gap, foster strengths and avoid weaknesses, and improve the work.
4. Quantitative cost-benefit analysis method. Analyze and forecast the business volume of the breakeven point and the target balance of payments.
Capital preservation business volume = total fixed expenses/average expenses-unit variable expenses
Target balance = business volume x (average cost-unit variable cost)-total fixed cost.
Through various analysis methods, we can check the implementation of hospital business plans or objectives, evaluate business performance, find out the gap, find out the reasons, sum up experience, and put forward improvement measures, so as to provide basis for hospital business decision makers to formulate and formulate the next business policies and objectives.
Fourth, the methods and steps of compiling hospital financial statements
1. Draw up the outline of financial statements and list the general framework. In order to standardize the preparation of hospital financial statements, we can plan a certain format, draw up an outline and list the general framework. You can list some data in the table, leaving spaces, and then fill in the grid after the data of accounting statements come out, which can speed up the preparation process.
2, usually do a good job of data collection, accumulation and sorting. To write a good hospital financial statement, financial data analysis is the key, such as business income, expenditure plan, historical data, the same industry, the same disease and other data, which need to be collected and accumulated at ordinary times, and then sorted out, eliminating repeated, outdated and contradictory data, and finally dividing the data into numbers and words for sorting out.
3, do a good job in the investigation of major events affecting the hospital. Attention should be paid to important meetings, events and situations that affect hospital business activities. When necessary, it shall go to the site to conduct on-the-spot investigation and record it for use in case of written instructions. Investigation can sometimes be confirmed by data in accounting statements, which can further expand clues and further investigate and verify. Confirm each other. Make the instructions more convincing with both data and examples.
4, brainstorming, touch * * * knowledge, prepare instructions. The situation of large and medium-sized hospitals is complicated and the division of labor is meticulous. It can be compiled separately according to the business division of labor, and the progress can be arranged. The last person (chief accountant, chief financial officer and accountant in charge) writes a summary, modifies the establishment and prevents contradictions. Because of the gap in people's understanding and different perspectives, people sometimes have different views on the same data. Therefore, after the first draft of accounting statements comes out, it is necessary to organize relevant personnel (chief accountant or financial section chief, head of financial department, full-time analysts and related business personnel) to discuss together, make a reasonable evaluation of the financial situation and operating results of the hospital in that year, brainstorm, get a * * * understanding, and finally make a draft.
5. Review and report. The chief accountant, the chief financial officer or the person in charge of finance shall report the financial statements to the president's office meeting, which can only be reported after discussion and approval by the president.
Five, several problems that should be paid attention to in compiling hospital financial statement.
1, explain the main points, don't talk, wear boots and hats, and avoid colloquialism and verbalization.
2. Have an accurate grasp of the policies of the medical industry, especially the principles and policies of hospitals in recent years. On the premise of a thorough understanding of medical policy, we should also base ourselves on the present and aim at the future as much as possible in the analysis. Financial personnel try their best to capture and collect the information of competitors in the same industry in their daily work. Because the current medical market is a complex and changeable market, in this big market, any changes in the macroeconomic environment or the policies of industry competitors will more or less affect the competitiveness of hospitals and even determine their fate.
3. Avoid situations without analysis. Through analysis, hospital financial statements should not only let the users of hospital financial information know the financial situation and operating results of the hospital during the reporting period, but also know the specific information such as which businesses are well run and which businesses are not well run. We can't just list phenomena without analyzing problems, and talk about numbers on the basis of numbers. For example, some planning indicators have a low base, and the calculated completion rate or growth rate may be large, sometimes several times, and exaggerating the results is easy to misunderstand. So to analyze, we can't just look at the percentage.
4. Don't write the hospital financial statements as economic activity analysis reports. The hospital operation described in the manual can only be generalized, and if it is too detailed, it becomes an analysis of economic activities.
5. Don't write financial work summary, work report, experience introduction, investigation and study, problem discussion, etc. Incorporate into financial statements.
Demonstration paper on the financial situation of public institutions (4)
First, the basic situation of enterprise production and operation
(a) the main business and other related businesses of the enterprise within the scope of consolidation of the annual financial statements, as well as the distribution of industries engaged by the enterprise; Number of employees and professional quality of the enterprise; Not included in the merger should explain the reasons.
(2) Detailed description of the production and operation of this year by business segment, including the output, business volume, sales volume (export volume, import volume) and year-on-year increase and decrease, and the position in the industry, such as ranking by sales volume; The influence of the change of business environment on the production and sales (operation) of enterprises; Adjustment of business scope; Development and investment of new products, technologies and processes.
(3) Intellectual property information that has an impact on the business of the enterprise.
(four) the estimated progress and final accounts of the development and construction projects.
(five) the problems and difficulties existing in the operation, as well as other business situations and matters that need to be disclosed.
Two. Profit realization, distribution and enterprise loss
(1) The year-on-year increase and decrease of main business income and its main influencing factors, including sales volume, sales price, changes in sales structure and sales of new products, as well as the types of unsalable products and inventory quantity that affect sales volume.
(two) the main factors of cost changes, including the cost of raw materials, energy costs, wages and expenses, and the impact of the adjustment of loan interest rates on the increase or decrease of profits.
(3) If the increase or decrease of other business income accounts for more than 65,438+00% of the total business income (including 65,438+00%), relevant data shall be disclosed by category.
(four) the main items that affect other income, including investment income, especially the amount and reasons of long-term investment losses; The sources and amounts of various funds in subsidy income, and the profits after deducting subsidy income; Major items and amounts affecting non-operating income and expenditure.
(5) Profit distribution.
(6) For the items in the income statement, if the data change in two periods exceeds 30% (including 30%) and accounts for more than 65,438+00% (including 65,438+00%) of the total profit in the reporting period, the reasons shall be explained in detail.
(seven) the impact of tax adjustment on net profit, including the adjustment of related taxes and tax rates, and the amount of tax rebate enjoyed by preferential tax policies.
(eight) the reasons for the change of accounting policy and its impact on the total profit, and the impact of the change of accounting estimate on the total profit.
(9) According to the reasons of enterprise restructuring, unsalable products, increased costs and poor management, analyze the number of loss-making enterprises, loss area, total loss and year-on-year increase or decrease.
Model essay on financial situation of public institutions (5)
Statement of financial status of construction enterprises
I. General situation of the enterprise
Xxx County Urban Construction Investment and Development Co., Ltd. (hereinafter referred to as the company) is a wholly state-owned enterprise, which was established on May 26th, 2003. At the same time, it obtained XXX Business License of Enterprise as a Legal Person issued by XX County Administration for Industry and Commerce, with a registered capital of XX yuan. Legal Representative: Xu Moumou; Address: Investment Building, XXX Road, XXX Town, XXX County; Company type: limited liability company (sole proprietorship); Business scope: raising, operating and managing the capital construction fund and other construction funds of a county, implementing the strategy of operating a city, undertaking the investment and financing of government-invested projects and urban infrastructure construction, industrial investment, project operation and capital operation, operating state-owned assets and equity authorized by the government, and operating and managing the welfare assets of employees of state-owned enterprises (operating within the scope permitted by national laws, regulations and policies); Invest in comprehensive land development.
Two. Major accounting policies
1. accounting system: the company implements the enterprise accounting system.
2. Accounting period: Gregorian calendar 65438+ 10/to 65438+February 3 1.
3, accounting principles and valuation basis
The accrual basis is the accounting principle, and the debit and credit bookkeeping method is used for accounting, and the asset evaluation is based on historical cost.
4. bookkeeping base currency: the bookkeeping base currency is RMB.
5. Bad debt accounting method:
The company's creditor's rights are not set aside for bad debts, and when bad debts occur, they are recorded according to the actual amount.
6. Fixed assets
(1) fixed assets standard
Machinery and equipment, office equipment, buildings and other equipment, appliances and tools related to the company's operation with high unit value and service life exceeding 1 year are recognized as fixed assets; Articles that do not belong to the main operating equipment and have a unit value of more than 2,000.00 yuan and a service life of more than 2 years are also recognized as fixed assets.
(2) Valuation of fixed assets: based on actual cost.
(3) Depreciation of fixed assets: Depreciation is accrued monthly according to the straight-line method.
7. Accounting method of construction in progress: it is priced according to the actual cost and transferred to fixed assets when the project is completed and delivered for use. The project loan interest is included in the project cost before the project is completed, and is included in the current profit and loss after the project is completed and delivered.
8. Accounting method of intangible assets: it is valued according to the actual cost at the time of acquisition.
9. Recognition of income:
(1) The realization of income is based on the premise that the commercial house has been sold and the payment has been received or the receipt voucher has been obtained;
(2) Income is realized when labor services have been provided, money has been received or receipts have been obtained;
Three. Notes on related items of accounting statements
1. Monetary fund: ending balance of RMB, of which:
(1) cash yuan;
(2) Bank deposit yuan
2. Other receivables: the ending balance is RMB.
3. Long-term equity investment yuan
(1) XXX Investment Co., Ltd. invests in XXX Investment Co., Ltd. ..
(2) Creditor's rights of the guarantee company
(3) XXX industrial park registration fee, investing in XXX industrial park.
(4) XXX County Urban and Rural Investment Development Co., Ltd. Yuan Investment XXX County Urban and Rural Investment Development Co., Ltd. ..
4. Fixed assets (original value): the ending balance is RMB. These include: buildings, office equipment, transportation, roads and others.
5. Accumulated depreciation: the ending balance is RMB. The ending balance of net fixed assets is RMB.
6. Construction in progress: The ending balance is RMB.
7. Intangible assets: the ending balance is RMB, which is the land use right. Specific details:
8. Other payables: The ending balance is RMB.
9. Long-term loans: ending balance, including:
10, bonds payable: yuan, creditor's rights replacement issued by the provincial government.
1 1. Paid-in capital: The ending balance is RMB, which is invested by a county state-owned assets investment and operation company, accounting for 100% of the total registered capital.
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