The official seal is the most effective of all seals and a symbol of legal person's rights. In the current legislative and judicial practice, it is an important criterion to judge whether a civil activity is established and effective.

Unless there are special provisions in the law (such as stamping invoices), the official seal can represent the will of legal persons and sign contracts and other legal documents with high legal effect. All letters, official documents, contracts, letters of introduction, certificates or other company materials issued in the name of the company can use the official seal.

It is precisely because of the above reasons that the official seal must be properly kept by a special person and used with caution. It should be used after a comprehensive review of users and approval by authorized personnel.

The unit seal is used within the specified limited purposes, such as special financial seals for tax declaration and cheque writing, and is used for handling unit accounting and bank settlement business.

The balance sheet, also known as the statement of financial position, is the main accounting statement that shows the financial position (i.e. assets, liabilities and owners' equity) of an enterprise on a specific date (usually at the end of each accounting period). The balance sheet uses the principle of accounting balance to divide the transactions of assets, liabilities and shareholders' equity that conform to accounting principles into two parts: assets and liabilities and shareholders' equity.

After accounting procedures such as entry, transfer, suspense, trial calculation and adjustment, it is condensed into a report based on the static enterprise situation on a specific date. In addition to internal debugging, business direction and fraud prevention, its report function can also let all readers know the business situation of the enterprise in the shortest time.

Extended data:

(a) according to the general ledger account balance. For example, items such as trading financial assets, short-term loans, notes payable, and employees' salaries payable are filled in directly according to the balance of general ledger accounts such as trading financial assets, short-term loans, notes payable, and employees' salaries payable; Some items need to be calculated and filled out according to the ending balance of several general ledger accounts.

For example, monetary funds should be filled in according to the total number of ending balances of cash on hand, bank deposits and other monetary funds in three general ledger accounts.

(two) according to the general ledger account balance calculation. For example, accounts payable should be calculated and filled in according to the ending credit balance of related detailed accounts of accounts payable and prepayments, and accounts receivable should be calculated and filled in according to the ending debit balance of related detailed accounts of accounts receivable and prepayments.

(three) according to the balance of general ledger accounts and subsidiary ledger accounts. For example, the "long-term loan" project needs to be calculated and filled out according to the balance of the "long-term loan" general ledger after deducting the long-term loan amount that will expire within one year and the enterprise cannot independently extend the repayment obligation. ?

(4) Subtract the net balance of the allowance account from the relevant account balance. For example, items such as notes receivable, accounts receivable, long-term equity investment and construction in progress in the balance sheet should be subtracted from the ending balance of notes receivable, accounts receivable, long-term equity investment and construction in progress.

"Fixed assets" shall be filled in according to the ending balance of "fixed assets" minus the accumulated depreciation and impairment reserve of fixed assets; "Intangible assets" shall be filled in according to the ending balance of "intangible assets" minus the accumulated amortization and impairment reserve of intangible assets.

Baidu Encyclopedia-Balance Sheet