"Money funds" item should be based on the "cash on hand", "bank deposits", "other monetary funds

The balance sheet items "closing balance" of the data source, can be obtained in the following ways:

1, directly from the balance of the general ledger accounts. These items are: trading financial assets, fixed assets, long-term amortized expenses, deferred tax assets, short-term loans, trading financial liabilities, notes payable, employee compensation payable, tax payable, dividends payable, other accounts payable, deferred tax liabilities, paid-in capital, capital surplus, treasury stock, surplus reserves and so on.

2, according to the balance of several general ledger accounts. Such as "monetary funds" project, should be based on "cash on hand", "bank deposits", "other monetary funds "and other subjects such as the closing balance of the total fill.

3, according to the balance of the relevant line items analyzed and calculated. Such as "accounts receivable" project, should be based on "accounts receivable" and "advance receipts" and other subjects belonging to the total of the closing debit balance of the sub-accounts listed minus accounts receivable bad debt provision; "Accounts payable" is calculated based on the closing debit balance of the sub-accounts. Provision for bad debts on accounts receivable; "Accounts payable" project, should be based on "accounts payable" and "prepayments" and other subjects belonging to the total of the closing credit balance of the sub-accounts.

4, according to the general ledger accounts and detailed accounts of the balance of the analysis of the calculation. Such as "long-term receivables" project, usually should be based on the "long-term receivables" general ledger account balance, minus the "unrealized financing gains" general ledger account balance, and then subtract the relevant detailed accounts belonging to the The item "Long-term payables" should be filled in according to the balance of "Long-term payables" general ledger account, minus the balance of "Unrecognized financing costs" general ledger account, minus the portion that will be matured within one year in the relevant sub-accounts.

The item of "long-term loans" should be calculated based on the balance of the general ledger account of "long-term loans" minus the portion of "long-term loans" that will be due within one year. The item "Bonds payable" should be analyzed and calculated according to the balance of "Bonds payable" general ledger account minus the portion of "Bonds payable" account that will be due within one year. maturity;

5, according to the general ledger account and its allowance account after offsetting the net amount to fill in. Such as "inventory" items, should be based on "raw materials", "inventory commodities", "issued commodities", "Working capital materials" and other subjects, less "provision for decline in value of inventories" subject to the amount of the closing balance;

"Held-to-maturity investment" project, should be According to the "held-to-maturity investment" account closing balance, less "held-to-maturity investment impairment allowance" account closing balance of the amount to fill in; "Fixed assets" item, should be According to the "fixed assets" account closing balance, less "accumulated depreciation", "fixed assets impairment provision" and other accounts closing balance of the amount to fill in;

"Intangible assets" project, should be based on the "intangible assets" account ending balance, less "accumulated amortization", "intangible assets impairment provision "Intangible assets" should be based on the closing balance of the "intangible assets" account, less "accumulated amortization", "provision for impairment of intangible assets" and other accounts to fill in the amount.

Extended information

Generally, there are three reasons for the unbalanced closing balance trial balance:

1, the current period's incurred amount or the opening balance imbalance leads to an unbalanced closing balance, the closing balance itself there is no computational error;

2, the individual accounts of the closing balance of the computation of the existence of technical There is a technical error in the calculation of the closing balances of individual accounts;

3. There is a transcription error in the preparation of the trial balance (i.e., there is a clerical error in transcribing the balances of the general ledger accounts to the trial balance).

Baidu Encyclopedia - Closing Balance