I. About the statement

There are three problems with statements: first, false statements; Second, misreporting; Third, there is no report.

As a loan officer, it should be a basic skill to identify true and false statements. No matter what enterprise, whether it is a false statement, a wrong statement or no statement, as a loan officer, the first thing to do is to make a true statement, that is, "report reengineering."

The main financial statements include balance sheet, income statement and cash flow statement. According to the new accounting standards for business enterprises, small enterprises may not prepare cash flow statements. But in fact, the cash flow situation of small enterprises is the most useful for credit personnel. The balance sheet reflects the assets and liabilities of the enterprise at a certain point in time. Assets = liabilities+owners' equity. The so-called report reengineering is to add the balance sheet from left to right.

Second, how to adjust the assets and liabilities in the false and wrong statements by subtracting left and adding right?

1. Monetary funds refer to cash, bank deposits and other monetary funds. Generally speaking, cash insists on seeing is believing. You should see what the enterprise management authorities have approved. You will recognize the real bank deposit slip when you see it. When you see it, you will recognize it. If you don't see it, subtract it from the money fund account on the left side of the balance sheet.

2. Notes receivable. Bills receivable, including bank acceptance bills and commercial acceptance bills, are easy to identify, but some commercial acceptance bills also need subtraction, and bills that are not accepted by banks are not safe.

3. Dividends receivable. There is generally no doubt about the basics.

4, interest receivable, we should pay attention to the analysis of the rationality of interest amount and principal, but also depends on the time when the interest receivable arrives. If the interest receivable stays in the account for a long time, it is equivalent to taking the bank's money for others to use.

5, accounts receivable, other receivables and bad debt provision, there are too many problems in this area, and enterprises are prone to make mistakes and fraud in this respect. Accounts receivable, accounting for the sales of goods, products and services. , should be charged to the purchasing unit or receiving unit. This is a very important subject in the balance sheet, and it is also the content that banks should focus on before lending. Accounts receivable should be handled one by one. If there is no hope of recovery and the enterprise cannot provide evidence of its existence, it is usually deducted from the assets. For those that are hopeless to recover, other receivables are deducted. According to the regulations, bad debt provision should be made for accounts receivable and other receivables. The provision for bad debts adopts the allowance method, and bad debts must be clear.

6. Advance payment is also an asset. Materials or assets purchased in advance should be in short supply in the market. If the loan enterprise has a large amount of advance payment that cannot be reasonably explained, it should be deducted from the left.

7, inventory, in principle, we must adhere to seeing is believing, one is to do real inventory, the other is to see the purchase invoice and freight invoice. Third, it depends on the overall rationality of the topic and report. The inventory of many enterprises will depreciate seriously, so the book value should be confirmed according to the lower of market price and net realizable value. The value of inventory is often raised. In accounting, direct labor costs should be included in inventory costs. Many enterprises think hard and count a lot of irrelevant expenses, increase the current total assets and reduce the current expenses, resulting in greater assets and greater profits. If the amount of direct materials is large, it is best to take inventory. Prepaid expenses are generally deducted in full from the left side of the balance sheet. Long-term debt investment. With the inventory method, you can count as much as you see. Long-term equity investment should usually be deducted in full from the asset side.

8. Fixed assets is a very important subject, which generally accounts for a large proportion of assets, but it is a tangible asset. As long as you see its original invoice, payment voucher of fixed assets and reasonable depreciation provision, you should generally recognize it. However, enterprises with a large proportion of movable property in fixed assets should be very careful. All movable fixed assets are generally discounted by 50% from the asset side of the report. If all the assets of an enterprise are movable, only half of the non-financial indicators need to be given when evaluating the credit rating of an enterprise. The rating of 3A should only give him a rating of 1A, because it is not uncommon for enterprises to evaporate overnight after moving.

9. Intangible assets. Land should usually be recognized, and for non-land intangible assets, it is worthless to banks. When the assets of the report are adjusted, the report reconstruction is almost completed, because the left side of the balance sheet is equal to the right side, the data on the left side is correct, and the total liabilities and owner's equity on the right side are also obtained.

Statements are of great significance to bank loan officers. Any enterprise has a real account book, because if the accounts between shareholders are unclear, there is no way to distribute profits. Therefore, the basic skills that loan officers should learn well are to evaluate the authenticity and accuracy of enterprise accounting statements, conduct reasonable financial analysis and be a qualified loan officer.