mens wholesale jleather biker jewelry How to make virtual financial statements?

wholesale sterling silver jewelry usa The preparation of the balance sheet (1) Fill in according to the balance of the general ledger subject. Such as "receivables", "trading financial assets", "short -term borrowing", "payable notes", "pay payable salary" and other projects, in accordance with "receivables", "transaction financial assets", "short -term borrowing", "short -term borrowing" "Bills payable" and "pay payable to employees' salary" to the balance of the total account subjects of each account; some projects need to be calculated based on the balance of the total account subject period, such as "monetary funds" projects, according to "cash" and "" cash "and" "cash" and "" cash "and" "cash", " The total number of balances at the end of the three general ledger subjects of bank deposits and other currency funds. (2) Calculate the list based on the balance of the detailed account account. For example, the "account payable" project needs to be calculated based on the relevant details of the relevant detailed subjects of the two subjects of "payable" and "prepaid payment"; The relevant details of the relevant detailed subjects of the two subjects of the models "and" pre -collection "are calculated at the end of the debit balance. (3) Calculate the calculation of the analysis of the general ledger subject and the details of the detailed account account. For example, the "long -term borrowing" project needs to be deducted according to the "long -term borrowing" total account balance deduction of the detailed subjects of the "long -term borrowing" subjects will expire within one year, and the company cannot autonomously the amount of long -term borrowing period of the exhibition period of liquidation obligations will be calculated. Fill in columns. (4) Fill in the net amount after the balance of the subject's preparation subjects is subtracted according to the balance of the subject. Such as projects such as "account receivables", "long -term equity investment", "construction of engineering" in the balance sheet, shall be based on subjects such as "account receivables", "long -term equity investment", "construction projects" and other subjects. At the end of the period, the balance of "bad debt preparation", "long -term equity investment impairment preparation", "preparation for impairment in construction projects" and other subjects were columns. The "fixed assets" project shall minimize the net amount of "cumulative depreciation" and "fixed asset impairment preparation" after the end balance of the "fixed assets" subjects; The end balance of the "intangible assets" subjects will be reduced by "cumulative amortization" and "preparation for impairment of intangible assets" after preparation of the balance of subjects. The "inventory" project in the debt statement needs to be based on "raw materials", "entrusted processing materials", "turnover materials", "material procurement", "materials on the road", "sending goods", "differences in material cost" and other general account science subjects such as At the end of the period of analysis of the balance, the net quota after the balance of the "inventory price preparation" subject is reduced. The "Unprocessed Profit" account is included in the balance of the end of the account period, in three cases: 1 "This year's profit" loan balance "profit distribution" loan balance 2 "profit of this year -D number) 3 "This year's profit" loan balance- "profit distribution" debit balance or "profit distribution" loan balance- "this year's profit" debit balance (if the debit balance is greater than the loan balance, fill in the column "-" )
The compilation method of the profit statement
The compilation of the profit statement is mainly to report the income, costs and costs of the enterprise during a certain business period, and the profit and loss status calculated by it to information users, so so The profit statement is a dynamic statement, which reflects the operating results of the main body during a certain period. Only the amount of the account can reflect the changes in a certain period, so the preparation of the profit statement is based on the amount of the account. However, not all accounts are related to profits. Only the content registered by profit or loss accounts (ie, income and expense accounts) can calculate the profit of this period. Therefore, the profit statement is prepared according to the current period of the profit or loss account.
1. The amount of the amount of the amount this month
(1) The "operating income" project shall fill in the total amount of this month according to the "main business income" and the "other business income" account.
(2) The "operating cost" project shall fill in the total amount of this month according to the "main business cost" and "other business cost" account.
(3) "Business tax and additional", "sales expenses", "management expenses", "financial expenses", "asset impairment loss", "off -business expenditure", "off -business income" and "income tax" and "income tax" The cost of the project shall be filled according to the amount of the total classification account.
(4) The "fair value change profit or loss" project shall be filled in the current period based on the "fair value change profit or loss" account. If it is the loss of fair value changes, it will be included in "-".
(5) The "investment income" project shall be filled in the analysis of the current period of the "investment income" account.
(6) "Investment income of joint venture and joint ventures" project reflects the investment income obtained by the investment income of joint venture and joint venture enterprises. This project shall be based on the detailed classification account of the "investment income" account. Fill in the quota analysis, if it is a loss of investment, the column is "-".
(7) The "non -liquid asset disposal loss" project reflects the loss of non -current asset disposal of the enterprise. This project shall be filled in the current period of the detailed classification account of the "off -business expenditure" account.
(8) "Basic earnings per share" and "dilution per share" project are calculated by different basis for earnings to reflect the profitability of the enterprise. Do not require the calculation of these two indicators in the basic accounting.
(9) Other projects in the statement, including "operating profit", "total profit" and "net profit" projects, are calculated according to a certain formula.
2. The cumulative amount of the amount this year
The cumulative amount this year reflects the actual number of actual occurrences of each project from the beginning of the year to the end of this month. The sum of the monthly amount.
3. The method of filling in the previous year
In the preparation of the annual statement, the "cumulative amount of this year" in the table should be changed to "last year", and the cumulative actual reality of the year last year was included in the previous year. Number of occurrence. If the project name and content of the earnings sheet last year are inconsistent with the profit statement of the year, the names and numbers of the previous year's report projects are adjusted in accordance with the regulations of the year, and the "amount amount of the year" of this table last year was adjusted.