(1) Fill in the column directly according to the ending balance of related secondary subjects or detailed subjects.
1. Assets include: the net loss of current assets to be processed and the net loss of fixed assets to be processed, which are filled in according to the ending debit balance of the secondary subjects of current assets to be processed and fixed assets to be processed respectively. If the credit balance is negative, it should be filled in.
2. Liabilities include: public welfare fund, which is filled according to the ending credit balance of the second-level account of public welfare fund (or statutory public welfare fund) to which the surplus reserve account belongs.
(2) According to the ending balance of several general ledger accounts of the same kind, the columns are merged or reduced.
1. The monetary fund items of assets shall be filled in according to the ending balance of such subjects as "cash", "bank deposit" and "other monetary funds".
2. Inventory items of assets shall be filled out according to the final balance of purchased materials (or materials in transit), raw materials, packaging materials and low-value consumables, material cost differences, entrusted processing materials, self-made semi-finished products, inventory goods, delivered goods, production costs and other subjects.
3. The net fixed assets of the asset category shall be filled in according to the net debit balance of the "fixed assets" account minus the credit balance of the "accumulated depreciation" account.
4. In the monthly (quarterly) report, the undistributed profit items in the owner's equity category should be filled in according to the amount of the ending balance of the profit this year and the ending balance of the profit distribution account (if the report method is adopted, the realized net profit amount should be calculated and determined according to the ending balance of the profit and loss account); In the annual report, it can be directly filled in according to the year-end balance of the "profit distribution" subject. If it is an uncompensated loss, it should be filled in in negative numbers.
(3) According to the analysis and calculation of the ending balance of general ledger accounts or detailed accounts.
1. In general, the items of assets prepaid expenses and liabilities accrued expenses are filled out according to the ending debit balance of "prepaid expenses" and the ending credit balance of "accrued expenses" respectively. However, if the "accrued expenses" account has a debit balance, it should be incorporated into the prepaid expenses.
2. Accounts receivable items of assets and accounts receivable items of liabilities shall be filled out according to the total debit balance of accounts receivable related details and the total credit balance of accounts receivable related details. If the former has a credit balance and the latter has a debit balance, the advance accounts or accounts receivable items should be merged separately. After the items of accounts receivable are filled in, the difference of bad debt reserve can be deducted and the items of net accounts receivable can be filled in.
3. Assets prepayment items and liabilities payable items shall be filled out according to the total debit balance of the related detailed subjects to which the "prepayment" subject belongs and the total credit balance of the related detailed subjects to which the "payable" subject belongs. If the former has a credit balance or the latter has a debit balance, it should be merged into accounts payable or prepayments respectively.
4, assets "long-term bond investment due within one year" and long-term investment projects, the former according to the "long-term investment-bond investment" subject belongs to the detailed account ending balance has been less than one year; The latter is filled in according to the ending balance of the "long-term investment" subject minus the difference of the former.
5. For the items of "long-term liabilities due within one year" and "long-term loans, bonds payable, long-term payables and other long-term liabilities", the former is calculated and filled out according to the part of the ending balance of various long-term liabilities such as "long-term loans" with repayment period within one year; The latter (long-term loans, etc.). ) should be based on the "long-term loans" and other subjects at the end of the period minus the balance of various liabilities to be repaid within one year.