2. The data source of the cash flow statement is the accounting voucher. When preparing the cash flow statement, you should read all the accounting vouchers one by one. To judge whether the amount recorded in an accounting voucher is listed in the cash flow statement, the account priority system should be adopted, that is, the judgment should be made according to the account involved in the voucher. A complete and effective accounting voucher consists of many elements, the most basic of which are: (1) account; (2) accounting direction; (3) Amount data; (4) Economic business content. The cash flow statement is mainly based on these four elements.
3. The subjects are divided into two categories: cash and non-cash. Cash subjects include: (1) cash; (2) bank deposits; (3) Other monetary funds; (4) reserve fund; (5) Short-term human price securities. It should be noted that short-term securities. Refers to all kinds of securities that expire within 3 months from the date of purchase. The reserve fund refers to the reserve fund borrowed by employees of an enterprise when they go out for official business, which still belongs to the category of monetary funds of the enterprise because it still shows the expenditure of business activities. Non-cash subjects refer to all accounting subjects except five cash subjects in the chart of accounts.
4. On the basis of dividing all accounting subjects into cash and non-cash categories, all accounting vouchers are divided into three categories according to the accounting subjects involved:
(1) Double-gold vouchers, both borrowers and borrowers of accounting vouchers are cash subjects.
(2) Double non-class vouchers, and neither the borrower nor the borrower of accounting vouchers are cash subjects.
(3) For single-gold vouchers, only one of the borrowers and borrowers of accounting vouchers is a cash account.
The amount recorded in the double-gold and double-non-cash vouchers is not reflected in the cash flow statement. Only the amount recorded in the single-gold voucher should and must all be listed in a certain line of the cash flow statement, with no weight missing.
If it is judged that an accounting voucher is a single gold voucher, the amount recorded must be listed in the cash flow, and the objective content priority system should be adopted when selecting specific lines. That is, according to the specific content of the voucher summary, select the list line number. The accounting subjects used in an accounting voucher are debiting cash subjects and crediting non-cash subjects, and the amount of such records shall be regarded as cash inflow. On the other hand, debit non-cash subjects and credit cash subjects, and the amount recorded in such vouchers will be regarded as cash outflow.
To sum up, the basic principles of the voucher method can be simply summarized as follows: double gold and double gold must be excluded, single gold voucher should not be leaked, borrowing money is not inflow, borrowing non-loan money is outflow, whether the account is listed or not depends on the content of the list.
(B) the application of the voucher method
The following only takes "cash flow generated from business activities" as an example to illustrate the application of voucher method.
Business 1: The sales income of an enterprise in Tibet is 28,000 yuan, of which19,000 yuan was received from the bank, 2,000 yuan was received from the bank acceptance standard, and 7,000 yuan was sold on credit.
Debit: bank deposit19,000
Notes receivable 2,000
Accounts receivable 7,000
Loan: Product sales income of 28,000 yuan.
In this example, only 1300 yuan needs to debit the cash account and credit the non-cash account. From the content analysis, it should be included in the statement line 1 "Cash received from selling goods and providing services". The other two are still showing cash flow.
Business 2: Purchase a batch of raw materials and pay 40,950 yuan with bank deposit, including 35,000 yuan for materials and 5,950 yuan for value-added tax, which has been paid.
Borrow: 35,000 yuan for material purchase.
Just pay taxes-VAT payable is 5,950.
Loan: Bank deposit 40950
In this case, 35,000 yuan should be included in "cash paid for goods and services" and 5950 yuan should be included in "value-added tax paid." If the credit account in this example uses accounts payable, it belongs to double non-class vouchers and does not involve cash flow.
Business 3: Issue a bank bid100,000 yuan with the deposit, and use this bid to purchase a batch of materials of 55,000 yuan and pay the ship rent of 40,000 yuan. The company received a payment notice of RMB 5,000 from the bank draft transferred from the bank where the account was opened.
(1) Borrow: other monetary funds100,000.
Loan: bank deposit100,000
(2) Borrow: 55,000 yuan of raw materials.
Management fee-rent 40,000.
Loan: 95,000 yuan in other currencies.
(3) Debit: 5,000 yuan in the bank.
Loan: 5,000 yuan in other currencies.
In this example, there are 3 accounting vouchers. (1) and (3) are double gold vouchers, which do not involve cash flow. (2) 55,000 yuan in the voucher is included in "cash paid for purchasing goods and accepting labor services" and 40,000 yuan is included in "cash paid for operating lease".
This example embodies the two principles mentioned above: whether (1) is listed in the cash flow statement, the account priority system is adopted, and (2) which line is listed in the table, the objective content priority system is adopted.
Business 4: The company sells a batch of products with a price of 250,000 yuan and a value-added tax of 425,000 yuan, and receives a commercial acceptance bill whose price and tax are in short supply of 292,500 yuan. The company hereby accepts the bill and discounts it in the bank with a discount interest of 20,000 yuan.
(1) Debit: notes receivable-payment of 250,000 yuan.
Bills Receivable-VAT 42,500
Loan: Product sales income of 250,000 yuan.
Taxes payable-VAT payable is 42,500.
(2) Debit: 272,500 yuan in bank deposit.
Credit: notes receivable-payment of 230,000 yuan.
Bills Receivable-VAT 42,500
(3) Debit: financial expenses of 20,000 yuan.
Credit: notes receivable-payment of 20,000 yuan.
In this case, after analysis, it can be concluded that the payment for goods flowing into the enterprise is 50,000 yuan, and the inflow of value-added tax is 42,500 yuan. At the same time, there is an outflow of enterprise interest of 20,000 yuan and a net cash inflow of 272,500 yuan. The column of "cash received from selling goods and providing services" is 230,000 yuan, and the column of "VAT output tax received and VAT refunded" is 42,500 yuan. You can also list 250,000 yuan in "cash received from selling goods and providing services", 42,500 yuan in "VAT sales tax customers received and VAT returned" and 20,000 yuan in "cash paid for interest payment".
Business 5: Pay income tax of 97 1089 and value-added tax of 42,500 yuan to the tax authorities with bank deposits.
Borrow: Taxes payable-income tax payable 97,089.
Taxes payable-VAT payable is 42,500.
Bank deposit139,589
In this case, the column of "paid income tax" should be 97089 yuan, and the column of "paid value-added tax" should be 42500 yuan.
Business 6: Salesman reimburses travel expenses 1, 200 yuan reimburses sales expenses 1500 yuan, and pays back the outstanding fund to 300 yuan.
(1) Borrow: management expenses-travel expenses 1, 200.
Selling expenses 1, 500
Loan: the reserve fund is 2,700.
(2) Debit: cash 300
Loan: reserve fund 300
In this case, the column of "other cash paid related to business activities" is 2700 yuan, and the cash returned to 300 yuan is a double cash voucher, which does not involve cash flow.
Business 7: Pay salary of 500,000 yuan, including: (1) salary of managers150,000 yuan; (2) The salary of workshop management personnel is 50,000 yuan; (3) The wage of direct production workers is 200,000 yuan; (4) Wage of engineering personnel under construction 100000 yuan.
(1) Debit: management fee150,000.
Manufacturing cost 50,000
The production cost is 200,000 yuan
Construction in progress100,000
Loan: Payable salary of 500,000 yuan.
(2) Debit: Payable salary of 500,000 yuan.
Loan: 500,000 in cash
In this case (1), the voucher is double-non-voucher, and no cash flow is generated. (2) Voucher 500,000 is listed as "cash paid to and for employees".
Other cash flows can be handled in the same way according to this idea.
(3) Data verification of voucher method
All single-type vouchers in the current month are not weighed or leaked, and all of them are transferred into the cash flow statement, and the cash flow of the day is calculated. It may be a positive number indicating that the cash inflow is greater than the outflow, or a negative number indicating that the cash inflow is less than the outflow. Enter the net cash flow, the opening balance of the current month's cash account and the closing balance of the current month's cash account into the table respectively.
Then:
Opening balance of cash account+current month's net cash flow = closing balance of cash account.
All the data conform to the above formula, indicating that the table is compiled successfully. If there is any difference, check each voucher one by one, or the opening and closing balances of cash subjects.
(D) Analysis of the advantages and disadvantages of the voucher method
There are two main advantages of voucher method: first, the cash flow data compiled by this method is accurate and reliable, and no data is filled in by squeezing. As long as all the double-gold and double-non-gold vouchers are excluded, all the single-gold vouchers can and must be listed in the cash flow statement. After checking the opening and closing balances of cash subjects and eliminating calculation errors, it can be considered that the table compilation is successful. Secondly, this method is especially suitable for computerized accounting to realize electronic computer table compilation. When inputting vouchers to the computer, a field is added immediately after the amount of gold in a plurality of vouchers. Voucher data can be temporarily input for the index field, and at the same time, several symbols can be input in the index field. Under the guidance of symbols, the computer can guide the amount to the corresponding column of the cash flow statement. Within the row, the computer can output the cash flow statement that meets the requirements through simple addition and subtraction.
The main disadvantage of voucher method is that when compiling this table by hand, the workload is heavy, and it is necessary to read the accounting vouchers one by one. Moreover, according to the content summary, it takes some work experience to judge which individual line the voucher amount is listed in the table. Secondly, China's cash flow statement has two parts: the main table requires the direct method to show all cash flows, and the supplementary information requires the indirect method to show the net cash flows from operating activities. If you use the voucher method to adjust the net profit, there will be a lot of repetitive work, so you can consider using the accounting statement combined with adjustment to prepare supplementary information.
Although the voucher method is only an operation method of compiling cash flow statement, the operation ideas included in it are also of guiding significance to other financial accounting work. The biggest feature of this method is that it can directly and accurately reveal the total cash receipts and payments of "business activities, investment activities and fund-raising activities". With the publication of the socialist market economy, higher requirements will be put forward for financial accounting. However, the business activities of enterprises are diverse and the branches are complicated, and a lot of information is recorded in the shortage of vouchers, which can provide a lot of useful information for the classification, screening and processing of vouchers. Therefore, the voucher method is also an effective method to prepare the cash flow statement.