1. How to prepare a balance sheet based on the account balance sheet?

Financial statements are generally prepared based on the account balance sheet. It seems that you have special needs.

One: Find the balance sheet at the beginning of the year, which is the balance sheet at the end of last year, create an excel file, and fill in all the accounts and amounts at the beginning of the year.

Two: Fill in the amount at the end of the year.

Three: The amount at the end of the year minus the amount at the beginning of the year is the amount that increases or decreases this year.

Four: Prepare the debit amount and credit amount based on the increase or decrease in the year, so that the difference between the current year's amount of different accounts is consistent with the difference between the end of the year and the beginning of the year.

Five: Note that the undistributed profits in the balance sheet at the end of the year are calculated based on the income statement and the undistributed profits at the beginning of the year. After determining the undistributed profit figure at the end of the year, you can prepare the account balances of the income statement. However, it should be noted that the balances of the income statement accounts of the income and expense categories are all zero, only the occurrence amount.

2. How to prepare a bank loan balance sheet?

Notes on the balance sheet for corporate loans:

1. The asset structure must be reasonable, that is, the ratio of quick assets must be above 70%;

2. Asset quality should be high, that is, the proportion of receivables and prepayments should be low;

3. The proportion of external long-term investment should be low (less than 10);

4. The debt ratio should be low At 50;

5. The net asset balance should be at 400. The ratio is generally above 60. The balance sheet is at the bank.

3. How to make the bank loan balance sheet?

When preparing bank loan statements, generally grasp the following 12 financial indicators, which is beneficial to corporate loans. , the ratio of net assets to outstanding loan balance. Must be greater than 100 (real estate companies can be greater than 80). , asset-liability ratio. Must be less than 70, preferably less than 55. , current ratio. Generally speaking, the larger the indicator is, the stronger the company's short-term solvency is. Usually, the indicator is between 150 and 200. , quick ratio. Generally speaking, the larger the indicator is, the stronger the company's short-term solvency is. Usually, the indicator is around 100. For small and medium-sized enterprises, it should be relaxed appropriately and should be greater than 80. , guarantee ratio. Enterprises should minimize the risk of losses. Generally speaking, it is better if the ratio is less than 0.5. , The net cash flow generated by the company's operating activities should be positive, and its sales revenue cash return should be above 85 to 95. . The cash payment rate for enterprises to purchase goods and services during business activities should be above 85 to 95. , main business income growth rate. Generally speaking, if the annual growth rate of main business income is not less than 8, it means that the company's main business is in the growth stage. If the ratio is below -5, the product is reaching the end of its life. , accounts receivable turnover speed. Generally, enterprises should have more than six times. Generally speaking, the higher the company's accounts receivable turnover rate, the shorter the average collection period of the company's accounts receivable, and the faster the funds are withdrawn. 0. The turnover rate of deposits and loans should generally be greater than five times for small and medium-sized enterprises. The faster the inventory turnover rate, the lower the inventory occupancy level and the stronger the liquidity. 11. Operating profit margin. This indicator indicates the profitability level of the annual operating income and reflects the comprehensive profitability of the enterprise. Generally speaking, this indicator should be greater than 8. Of course, the greater the indicator value, the stronger the overall profitability of the company. 2. The return on net assets should currently be greater than 5 for small and medium-sized enterprises. Generally speaking, the higher the value of this indicator, the higher the return on investment and the higher the level of returns for shareholders.

4. How to start making the balance sheet and income statement required by the loan bank?

1. The income statement is prepared according to "income-expense = profit", and it reflects Changes in the results of operating activities of an accounting entity during a period.

2. The balance sheet is prepared according to "Assets = Liabilities Owner's Equity", which reflects the distribution of all assets of an accounting entity at a certain point in time and their corresponding sources.

3. The result of the equation "income-expense = profit" will be reflected in both the income statement and the balance sheet.

The relationship between them can be expressed by the equation "Assets = Liabilities Owner's Equity Income - Expenses".

4. The beginning and end numbers of the "undistributed profits" in the owner's equity section of the balance sheet are equal to the "undistributed profits at the beginning" and "undistributed profits at the end" of the profit distribution section of the profit and profit distribution statement. Among them, the ending amount of "undistributed profits" in the owner's equity portion of the balance sheet is equal to the sum of undistributed profits at the beginning of the year and the net profit of the income statement.

The relationship between financial statements

Balance sheet structure

The recording principle is based on the realization of receipts and payments

Net profit and operations The relationship between net operating cash flow:

Net profit is the operating results of an enterprise calculated using the accrual basis accounting principle

Net operating cash flow is calculated using the cash basis Operating results

There is an important time difference between the occurrence of revenue expenses and cash receipts and payments

Net profit is only potential cash, while net operating cash flow is the actual actual cash flow in the business process. Net cash inflow or net outflow occurred