Question 1: How to write a financial statement. The financial statement mainly includes the following contents:

1. The basic situation of the enterprise’s production and operation

(1) Business owner The operating business scope and other ancillary businesses shall be included in the industry distribution of the business of the enterprise within the consolidation scope of the annual financial statements; if it is not included in the consolidation, the reasons shall be clearly stated; the number and professional quality of the enterprise's employees, employees.

(2) The production and operation situation of the current year, including the output of main products, business volume, sales volume (export volume, import volume) and year-on-year increase or decrease, and the status in the industry, such as according to The ranking of sales; the impact of changes in the business environment on the company's production and sales (operation); the adjustment of business scope; the development and investment of new products, new technologies, and new processes.

(3) Relevant information on intellectual property rights that have an impact on the business of the enterprise.

(4) The expected progress of development and projects under construction and the final accounts for project completion.

(5) Problems and difficulties arising in operations, as well as other business conditions and matters that need to be disclosed, etc.

2. Profit realization, distribution and corporate losses

(1) Year-on-year increase or decrease in main business income and its main influencing factors, including sales volume, sales price, sales Structural changes and new product sales, as well as the types of unsalable products and inventory quantities that affect sales volume.

(2) The main factors of changes in costs and expenses include the impact of raw material costs, energy costs, wage expenditures, and borrowing interest rate adjustments on the increase or decrease in profits.

(3) Increases and decreases in other business income and expenses. If their income accounts for more than 10 (inclusive) of the main business income, relevant data should be disclosed by category.

(4) Main matters that affect other income year-on-year, including investment income, especially the amount and reasons of long-term investment losses; sources and amounts of subsidy income, and profits after subsidy income are deducted; effects on business operations The main items and amounts of external revenue and expenditure.

(5) Profit distribution.

(6) Items in the income statement, if the data change range between two periods reaches more than 30% (inclusive) and accounts for more than 10% (inclusive) of the total profit in the reporting period, The reason should be clearly stated.

(7) The impact of tax adjustments on net profit, including adjustments to relevant tax types and tax rates, tax refunds for enjoying various tax preferential policies, etc.

(8) Reasons for changes in accounting policies and their impact on total profits, and the impact of changes in accounting estimates on total profits.

(9) The number of loss-making enterprises, loss area, total loss and year-on-year increase or decrease, according to the following main reasons: losses caused by enterprise restructuring and restructuring, unsaleable products, increased costs and expenses, poor management, etc. Analyze the number of business households and losses.

3. Increase, decrease and turnover of funds

(1) The proportion of various assets, whether the changes in accounts receivable, other receivables, inventories, long-term investments, etc. are normal , the reasons for the increase or decrease; the ratio of long-term investment to owner's equity and the year-on-year increase or decrease and reasons, as well as the purchase and disposal of subsidiaries and other business units.

(2) The situation of non-performing assets, including the main content of property losses and losses to be dealt with and their treatment, the content and reasons of potential loss accounts (including accounts for policy reasons and other historical potential loss accounts), analyzed by account age Reasons for uncollected accounts receivable and other receivables over 20 years old and methods for dealing with bad debts, causes and effects of long-term backlog of commodities and materials, bad long-term investments, etc.; non-performing asset ratio.

(3) The ratio of current liabilities to long-term liabilities, the year-on-year increase or decrease in long-term borrowings, short-term borrowings, accounts payable, and other payables and the reasons; the company's ability to repay debts and financial risk status; three years The above accounts payable and other payable amounts, major creditors and reasons for non-payment; overdue loan principal and unpaid interest.

(4) The funds occupied and benefits of enterprises engaged in securities trading, futures trading, real estate development and other businesses.

(5) Corporate debt restructuring matters and their impact on current profits and losses.

(6) Among assets, liabilities, and owners’ equity items, if the data change range between two periods reaches more than 30% (inclusive) and accounts for 5% (inclusive) of the total assets on the statement date, ) or above, the reasons should be clearly stated.

4. Increases and decreases in owners’ equity (or shareholders’ equity) and maintenance and appreciation of state-owned capital

(1) Retrospective adjustment of accounting treatment affects owners’ equity (or shareholders’ equity) at the beginning of the year changes, and the difference and reasons for the increase or decrease should be explained in detail.

(2) Changes in owner's equity (or shareholders' equity) between the beginning of this year and the end of the previous year due to other reasons, and the difference and reasons for the increase or decrease should be specified.

(3) The objective increase or decrease in state-owned rights and interests and the specific reasons.

(4) The main operating factors for maintaining and increasing the value of state-owned capital of enterprises,...gt;gt;

Question 2: How to write a financial statement to describe the company's financial situation A concise and concise explanation of the company's situation, usually including the following aspects:

The basic situation of the company's production and operation

Explain the company's operating conditions, including this company The main business scope and operating conditions of the company; the company’s position in the industry according to sales; the percentage of the main products in the sales market; the number and professional quality of the company’s employees and their training and improvement goals; problems and difficulties that arise in operations and their solutions ; The company's operating environment, such as changes in the purchasing environment, production environment and sales environment; the new year's business development plan, such as the overall goals and measures for production and operation, supporting fund raising plans, new product development plans, etc.

Enterprise profit realization and distribution

In the profit and profit distribution statements, although the profit realization is included, some people may still not be able to understand the table and are willing to look at the financial situation. Therefore, the compiler needs to give a brief explanation of the company's profit and profit distribution for the current year.

The increase, decrease and turnover status of corporate funds

In this section, the company must explain: the company’s assets, liabilities, owners’ equity, and profits during the year Increases and decreases in items such as composition and their reasons; turnover rates of inventory, accounts receivable, current assets, total assets and other assets, etc.

Through the introduction of the above aspects, we can find that the financial statement is actually a simple explanation of the company's basic financial situation in concise and concise language.

Question 3: How to write a financial statement and how to write the disclosure content in the notes to the accounting statements

The notes should disclose relevant content in the following order:

(1) Enterprise’s Basic information

1. Company registration place, organizational form and headquarters address.

2. The business nature and main operating activities of the enterprise, such as the industry in which the enterprise operates, the main products or services provided, the nature of customers, sales strategies, the nature of the regulatory environment, etc.

3. The name of the parent company and the ultimate parent company of the group.

4. The person who approves the financial report and the date on which the financial report is approved.

(2) Basis for the preparation of financial statements

(3) Statement on compliance with the Accounting Standards for Business Enterprises

The enterprise shall declare that the financial statements prepared comply with the Accounting Standards for Business Enterprises Requirements, truly and completely reflect the company's financial status, operating results, cash flow and other relevant information. This will clarify the institutional basis on which the enterprise prepares financial statements.

If the financial statements prepared by the enterprise only partially comply with the Accounting Standards for Business Enterprises, this statement shall not be made in the notes.

(4) Important accounting policies and accounting estimates

According to the provisions of the financial statement presentation standards, enterprises should disclose the important accounting policies and accounting estimates adopted, and unimportant accounting policies and accounting estimates. Accounting estimates may not be disclosed.

1. Explanation of important accounting policies

Due to the complexity and diversification of the enterprise’s economic business, certain economic businesses may have multiple accounting treatment methods, that is, there is more than one accounting treatment method. Alternative accounting policies. For example, the valuation of inventories can include the first-in-first-out method, the weighted average method, the individual valuation method, etc.; the depreciation of fixed assets can include the average age method, the workload method, the double-declining balance method, the total number of years method, etc. When an enterprise occurs a certain economic business, it must choose an accounting policy that suits the characteristics of the enterprise from the allowed accounting treatment methods. The choice of different accounting treatment methods by an enterprise may greatly affect the enterprise's financial status and operating results, and then prepare different accounting policies. financial statements. In order to facilitate the understanding of users of statements, it is necessary to disclose these accounting policies.

It should be noted that the following two items need to be disclosed when explaining accounting policies:

(1) The measurement basis of financial statement items. Accounting measurement attributes include historical cost, replacement cost, net realizable value, present value and fair value, which directly and significantly affect the analysis of statement users. This disclosure requirement facilitates users to understand how items in corporate financial statements are measured. Measured on a different basis, such as whether inventories are measured at cost or net realizable value, etc.

(2) The basis for determining accounting policies mainly refers to the judgments made by the enterprise in the process of applying accounting policies that have the greatest impact on the amounts of items recognized in the statements. For example, how does a company determine that the financial assets it holds are held-to-maturity investments rather than trading investments? For another example, why does a company judge that the company has control over an affiliated enterprise that holds less than 50% of its shares and therefore incorporates it into the merger? Scope; for another example, how does the enterprise judge that all risks and rewards related to the leased assets have been transferred to the enterprise, thus meeting the standards of financial leasing; and what are the judgment standards for investment real estate, etc. These judgments have a certain impact on the items recognized in the statements. The amount has a significant impact. Therefore, this disclosure requirement helps users understand the background of an enterprise's selection and application of accounting policies, and increases the understandability of financial statements.

2. Explanation of important accounting estimates

The financial statement presentation standards emphasize the disclosure requirements for uncertain factors in accounting estimates. Enterprises should disclose the key assumptions and assumptions used in accounting estimates. The basis for determining the uncertainties. These key assumptions and uncertainties are likely to lead to significant adjustments to the book values ??of assets and liabilities in the next accounting period.

In the process of determining the carrying amounts of assets and liabilities recognized in statements, companies sometimes need to estimate the impact of uncertain future events on these assets and liabilities on the balance sheet date. For example, the calculation of the recoverable amount of a fixed asset needs to be determined based on the higher of its fair value minus the net amount of disposal costs and the present value of the expected future cash flows. When calculating the present value of the asset's expected future cash flows, It is necessary to predict future cash flows and select an appropriate discount rate. The assumptions and basis used in future cash flow predictions, why the selected discount rate is reasonable, etc. should be disclosed in the notes. Another example is the basis for determining the best estimate when preparing for ongoing litigation. Changes in these assumptions have a significant impact on the determination of the amounts of these assets and liabilities, and significant adjustments may be made within the next fiscal year. Therefore, emphasizing this disclosure requirement can help improve the understandability of financial statements.

(5) Description of changes in accounting policies and accounting estimates and error corrections

Enterprises shall follow Article 28 of the Accounting Standards for Business Enterprises...gt;gt;

Question 4: How to write a statement of financial situation of Xx company Other ancillary businesses, the number of employees, the number and professional qualities of the enterprise. (The unit with consolidated statements should explain the industry distribution of the businesses included in the consolidated scope of the annual financial statements)

(2) Production and operation status of the year

1. Output of main products, Business turnover, sales volume (export volume, import volume) and year-on-year increases and decreases

2. The impact of changes in the business environment on enterprise production and sales (operation)

3. Business scope Adjustments

4. Development and investment of new products, new technologies, and new processes

(3) Information about intellectual property rights that have an impact on corporate business

(4) The expected progress of development and projects under construction and the final accounts upon completion

(5) Problems and difficulties arising in operations, as well as other business conditions and matters that need to be disclosed

2. Profit realization, distribution and corporate losses

(1) Changes in main business income

1. Year-on-year increase or decrease in main business income

2. Factors affecting the increase or decrease in main business income, including sales volume, sales price, changes in sales structure and new product sales, as well as the types of unsalable products and inventory quantities that affect sales volume

(II ) Main factors for changes in costs and expenses

The impact of raw material costs, energy costs, salary expenses, and borrowing interest rate adjustments on the increase or decrease in profits

(3) Increases in other business income and expenses Less changes

If other income accounts for more than 10 (inclusive) of main business income, relevant data should be disclosed by category

(4) Major matters affecting other income year-on-year

1. Investment income, especially the amount and reasons of long-term investment losses

2. Sources and amounts of subsidy income, and profits after subsidy income is deducted

3. Main matters and amounts affecting non-operating income and expenses

(5) Profit distribution situation

(6) Items in the income statement, such as the range of data changes between the two periods If it reaches more than 30% (inclusive of 30%) and accounts for more than 10% (inclusive of 10%) of the total profit during the reporting period, the reasons should be clearly stated

(7) The impact of tax adjustment on net profit, including Relevant tax types and tax rate adjustments, tax refunds and refunds for enjoying various tax preferential policies.

(Filled in by the group)

(8) The impact of changes in accounting policies and accounting estimates on total profits

(The impact of the implementation of Caishui [2004] No. 153 document)

(9) Number of loss-making enterprises, loss area, total loss and year-on-year increase or decrease, according to the following main reasons: number of loss-making enterprises and losses caused by enterprise restructuring, unsaleable products, increased costs and expenses, poor management, etc. Analyze the amount (reported by the group)

3. Increase, decrease and turnover of funds

(1) Proportion of various assets

1. Various assets Proportion

2. Whether the changes in accounts receivable, other receivables, inventories, long-term investments, etc. are normal, and the reasons for the increase or decrease

3. The proportion of long-term investments in owner’s equity Ratios, year-on-year increases and decreases, and reasons, as well as the purchase and disposal of subsidiaries and other business units

(2) Non-performing assets

1. Main contents of property losses and losses to be dealt with and Its processing situation

2. Contents and reasons of potential loss accounts (including accounts for policy reasons and other historical potential loss accounts)

3. Analysis of accounts receivable for more than three years based on age Reasons for unrecoverable accounts and other receivables and methods for dealing with bad debts

4. Causes and effects of long-term backlog of commodities and materials, bad long-term investments, etc.

5. Non-performing asset ratio

(3) Liabilities

1. Proportion of current liabilities to long-term liabilities

2. Year-on-year increase or decrease in long-term borrowings, short-term borrowings, accounts payable, and other payables Amount and reason

3. The enterprise's ability to repay debts and financial risk status

4. Amounts of accounts payable and other payables for more than three years, major creditors and reasons for non-payment

5. Overdue loan principal and unpaid interest

(4) Corporate debt restructuring matters and their impact on current profits and losses.

(5) Among assets, liabilities, and owners’ equity items, if the data change range between two periods reaches more than 30% (inclusive), and accounts for 5% (inclusive) of the total assets on the statement date ) or above, the reasons should be clearly stated

IV. Increases and decreases in owners’ equity (or shareholders’ equity) and the preservation and appreciation of state-owned capital

(1) The impact of retrospective adjustments to accounting treatment at the beginning of the year Changes in owner's equity (or shareholders' equity), and the difference in increase or decrease and the reasons should be specified

(2) Changes in owner's equity (or shareholders' equity) between the beginning of this year and the end of the previous year due to other reasons, The difference between the increase and decrease and the reasons should be explained in detail

(3) The objective increase or decrease in state-owned equity...gt;gt;

Question 5: How to write a financial statement Xx company Xx annual financial statement

1. Basic situation of the enterprise's production and operation

(1) The enterprise's main business scope and other subsidiary businesses, the number of employees, employees and majors of the enterprise quality situation.

(The unit with consolidated statements should explain the industry distribution of the businesses included in the consolidated scope of the annual financial statements)

(2) Production and operation status of the year

1. Output of main products, Business turnover, sales volume (export volume, import volume) and year-on-year increases and decreases

2. The impact of changes in the business environment on enterprise production and sales (operation)

3. Business scope Adjustments

4. Development and investment of new products, new technologies, and new processes

(3) Information about intellectual property rights that have an impact on corporate business

(4) The expected progress of development and projects under construction and the final accounts upon completion

(5) Problems and difficulties arising in operations, as well as other business conditions and matters that need to be disclosed

2. Profit realization, distribution and corporate losses

(1) Changes in main business income

1. Year-on-year increase or decrease in main business income

2. Factors affecting the increase or decrease in main business income, including sales volume, sales price, changes in sales structure and new product sales, as well as the types of unsalable products and inventory quantities that affect sales volume

(II ) Main factors for changes in costs and expenses

The impact of raw material costs, energy costs, salary expenses, and borrowing interest rate adjustments on the increase or decrease in profits

(3) Increases in other business income and expenses Less changes

If other income accounts for more than 10 (inclusive) of main business income, relevant data should be disclosed by category

(4) Major matters affecting other income year-on-year

1. Investment income, especially the amount and reasons of long-term investment losses

2. Sources and amounts of subsidy income, and profits after subsidy income is deducted

3. Main matters and amounts affecting non-operating income and expenses

(5) Profit distribution situation

(6) Items in the income statement, such as the range of data changes between the two periods If it reaches more than 30% (inclusive of 30%) and accounts for more than 10% (inclusive of 10%) of the total profit during the reporting period, the reasons should be clearly stated

(7) The impact of tax adjustment on net profit, including Relevant tax types and tax rate adjustments, tax refunds and refunds for enjoying various tax preferential policies.

(Filled in by the group)

(8) The impact of changes in accounting policies and accounting estimates on total profits

(The impact of the implementation of Caishui [2004] No. 153 document)

(9) The number of loss-making enterprises, loss area, total loss and year-on-year increase or decrease, according to the following main reasons: the number of loss-making enterprises and losses caused by enterprise restructuring, unsaleable products, increased costs and expenses, poor management, etc. Analyze the amount (reported by the group)

3. Increase, decrease and turnover of funds

(1) Proportion of various assets

1. Various assets Proportion

2. Whether the changes in accounts receivable, other receivables, inventories, long-term investments, etc. are normal, and the reasons for the increase or decrease

3. The proportion of long-term investments in owner’s equity Ratios, year-on-year increases and decreases, and reasons, as well as the purchase and disposal of subsidiaries and other business units

(2) Non-performing assets

1. Main contents of property losses and losses to be disposed of and Its handling

2. Contents and reasons of potential loss accounts (including accounts for policy reasons and other historical potential loss accounts)

3. Analysis of accounts receivable for more than three years based on age Reasons for unrecoverable accounts and other receivables and methods for dealing with bad debts

4. Causes and effects of long-term backlog of commodities and materials, bad long-term investments, etc.

5. Non-performing asset ratio

(3) Liabilities

1. Proportion of current liabilities to long-term liabilities

2. Year-on-year increase or decrease in long-term borrowings, short-term borrowings, accounts payable, and other payables Amount and reasons

3. The company's ability to repay debts and financial risk status

4. Amounts of accounts payable and other payables for more than three years, major creditors and reasons for non-payment

5. Overdue loan principal and unpaid interest

(4) Corporate debt restructuring matters and their impact on current profits and losses.

(5) Among assets, liabilities, and owners’ equity items, if the data change range between two periods reaches more than 30% (inclusive), and accounts for 5% (inclusive) of the total assets on the statement date ) or above, the reasons should be clearly stated

IV. Increases and decreases in owners’ equity (or shareholders’ equity) and the preservation and appreciation of state-owned capital

(1) The impact of retrospective adjustments to accounting treatment at the beginning of the year Changes in owner's equity (or shareholders' equity), and the difference in increase or decrease and the reasons should be specified

(2) Changes in owner's equity (or shareholders' equity) between the beginning of this year and the end of the previous year due to other reasons, The difference in increase or decrease and the reasons should be specified.

(3) Objective increase or decrease in state-owned rights and interests...gt;gt;

Question 6: Explanation of the financial status of the bidding documents How to write it? Fill it out according to the form in the bidding document. If not, just put the audit report directly

Question 7: How to write the financial statement 1195264.96/694500=172.10

Operating profit margin = operating profit/ Operating income

Cost and expense profit rate = cost and expense/total profit

Total asset profit rate = total profit/total assets at the end of the period (average total assets can also be used, that is, divided by the beginning of the period plus the end of the period) Take 2. However, we must maintain inertia, and the following applies to the data in the balance sheet.

)

Profit rate on net assets = total profit/end (average) net assets

Profit rate on capital = total profit/paid-in assets (registered capital)

Accounts receivable turnover rate = operating income/end-of-period (average) accounts receivable

Inventory turnover rate = operating income (operating costs can also be used)/end-of-period (average) inventory

Asset turnover rate = operating income/end of period (average) total assets

Operating (operational) capital cycle = operating income/end of period (average) working capital working capital = current assets - current liabilities

Current ratio = current assets/current liabilities (this does not require an average)

Quick ratio = (current assets - inventory)/current liabilities (this does not require an average)

Cash ratio = (currency equivalent of monetary funds) / current liabilities (this does not require an average)

Asset-liability ratio = Ending liabilities / Ending assets

Equity ratio = Ending liabilities / Ending ownership Investors’ equity

Interest coverage ratio = profit before interest and tax/interest expense (profit before interest and tax = total profit interest expense for the current period, the interest expense for the current period can also be replaced by financial expenses to simplify)

Question 8: Sample Financial Statement of Public Institutions

In X X However, due to the fierce competition in the transportation market and the serious shortage of goods supply, the production and operation of XX Port has encountered unprecedented difficulties. All Hong Kong employees have united as one and worked hard to withstand the severe test of the market economy. The annual financial situation is now explained as follows.

1. Production and operation status

The cargo throughput completed throughout the year was X X million tons, which was X Last year, X Large-scale development, completed the number of containers - x A decrease of X X million yuan from X X billion yuan in the previous year.

From the above, it can be seen that the main economic indicators of the port, except throughput and containers, have declined compared with the same period last year. The main reasons are as follows:

1. The macro-control of national policies has a greater impact on the transportation market, and the entire Yangtze River water transportation is in a slump.

2. The supply of goods is reduced and production is seriously insufficient. First, the introduction of port construction fees and passenger and freight surcharges has increased port rates. However, cargo owners and local terminals do not levy the "two fees", and a large number of cargo owners and sources of goods have abandoned the port. Second, the impact of the "triangle" remains Yes, the power plant owes a large amount of money to the coal mine, but the coal mine does not deliver goods due to the money it owes, and new debts arise after old debts are not settled, which affects the amount of coal sent and reduces X As a shipping department, the port is objectively affected; fourthly, the railway transportation of XX phosphate mine is blocked, making it difficult for trains to reach the port.

3. The port has not yet emerged from the planned economy model, its mechanism is inactive, its management is poor, and it cannot adapt to the requirements of the socialist market economy.

2. Profit and tax completion status

Our company achieved a profit of X X X

1. Profit situation, in x X

Among them:

Loading and unloading income in X X X X million yuan, X X year is X million yuan, a decrease of X million yuan;

Other income in

The agency income in year X was X million yuan, and in year X it was X million yuan, a decrease of X million yuan.

The port revenue in year X was X million yuan, and in year X it was X million yuan, a decrease of X million yuan.

Due to the transition between the old and new accounting systems in Year

(2) The total cost has increased significantly. Due to rising prices and the continuous introduction of national policies, expenditures have increased by X million yuan, mainly including: ① wages and surcharges increased by X million yuan; ② power and lighting increased by X yuan 10,000 yuan; ③ When the passenger terminal, X foreign trade terminal, and ⑤ The unit price of externally paid labor capital increased, and the expenditure increased by X million yuan; ⑥ The salary of retired personnel increased by X million yuan in accordance with the spirit of the State Council Document No.

(3) There are currently two major business losses in the port. One is port services. Due to The service lump sum business suffered a loss of X million yuan. These two losses cannot be solved by the port itself.

(4) Loan interest is included in the cost. Our company’s long-term borrowing interest in X years of financial expenses is X million yuan.

2. Tax situation

The turnover tax completed in X year is X million yuan, including business tax of X million yuan and urban construction tax of .

The behavioral tax of X million yuan was completed in X year, including real estate tax of X million yuan, vehicle and vessel use tax of X million yuan, land use tax of