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摘要:代写财务报表-cost accounting report-资产负债表各项目数字的确定方法-Balance sheet items figure method-A balance sheet item numbers......

代写财务报表-cost accounting report-资产负债表各项目数字的确定方法Balance sheet items figure method

A balance sheet item numbers identified two ways:

1 directly according to the relevant books of the final balance list;

2 according to the records of final balance calculation to fill a column: (1 ) according to the general ledger balance calculation to fill a column; ( 2) according to the ledge of final balance calculation to fill a column.

Specific fills column method as follows:

1 according to single or multiple account balance list. For example," transactions of financial assets"," short-term loan" and other projects directly according to the relevant account balances to fill a column;" money" project according to the" bank deposit"," cash"," other monetary funds" three general ledger total balance list.

2 according to the detail account balance calculation to fill a column ( four accounts: accounts receivable, accounts receivable, prepayments, accounts payable ). Such as" accounts payable" project, need to be separately according to the" accounts payable" and" advance" two subjects belonging to the detail course final credit balance calculation to fill a column.

Ar =" accounts receivable" detail course debit balance +" accounts receivable" detail course debit balance

Accounts receivable =" accounts receivable" detail course debit +" accounts receivable" detail course debit balance - bad debts preparation

Prepayments for" imprest Zhang money" detail course debit +" accounts payable" detail course debit balance

Accounts payable =" accounts payable" detail course debit balance +" imprest Zhang money" detail course debit balance

3 according to the general ledger and subsidiary subject balance analysis and calculation to fill a column. Balance sheet of some projects, based on a general ledger and detail subject both balance analysis to fill a column, such as" long-term borrowing" project", should be based on long-term loan" general ledger balances deducted" long-term borrowing" subjects affiliated subsidiary subjects will be at the balance sheet date due within one year, and the enterprise can not independently the obligation of payment during the long-term loan amount list.

4 in accordance with the relevant subject balance minus the allowance account balance after the net list. As of the balance sheet of the" accounts receivable", "long-term equity investment and other projects, should according to" accounts receivable"," long-term equity investment "and other subjects at the end of the period minus the" allowance"," long-term equity investment impairment "subjects such as balance remaining after the net list;" fixed assets" project, should according to" fixed assets" subject" ending balance minus accumulated depreciation"," impairment of fixed assets " subject balance of the net list;" intangible assets" item, should according to" intangible assets" subject" final balance less accumulated amortisation"," intangible assets" subject balance of the net fill column.

本文标签: 代写财务报表

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