How do you look at the balance sheet??? Ask a professional .

Generally speaking, it is not easy to see if there is a problem with a balance sheet alone.

To understand whether a report is true, we must first understand the basic situation of the reporting unit, such as regional location, development history, business conditions, industry characteristics, etc., only in combination with the current situation of the unit and other information, in order to judge whether the data of the report is true and reliable, and then on this basis, further analyze the rationality, scale, operating ability, profitability, development ability, solvency and so on.

The two upstairs are more professional financial management analysis, but I think you, as a boss, basically won't have the patience to read these professional things throughout the process, and even if you do, you may not be able to understand it.

Personally, I don't think it's a matter of paying attention to the balance sheet, and I think what you have to do is compare this month with last month and focus on the following:

1. The closing balance of monetary funds (that is, your deposits, the company's money) is not abnormally reduced.

2. Accounts receivable, accounts payable, accounts receivable, accounts receivable, accounts receivable, other receivables, and other accounts payable are not too large.

3. Is the tax payable too large?

I won't say much about monetary funds, real money.

In the case of accounts receivable, if the amount has been on the large side, it means that you have not recovered a lot of money that should be recovered, which will affect your cash flow. You are the boss, and you should know how long the payment terms are generally negotiated with the customer. For example, a receivable of 1 million yuan is generally received in 2 months, but it has been hanging for half a year, so you should talk to the sales supervisor and ask him to urge the customer.

Also, if the accounts receivable have increased this month, but the income from the income statement has decreased, then you need to talk to the treasurer to see what the anomaly is.

The same is true for other receivables. If there is a large amount of other payables, you need to pay attention to what exactly the money should be received.

Fixed assets do not need to look too detailed, basically will not change, if they change, you have to pay attention to whether the company has added or reduced what fixed assets.

Accounts payable and other payables in the liability category are similar in nature, and the reason for concern is to know what should be paid but not paid. If there is a large increase, you should think about whether the company has been spending a lot recently.

The tax payable is roughly the same, but because the tax follows the income, if the income does not increase significantly, and the tax increases a lot, then you have to ask the financial department for the reason, whether there are any tax penalties and late fees.

When you have mastered these things, you can refer to the 2 upstairs bits.

The formula is used to calculate the reasonable financial index data of your company, and you can directly look at the indicators in the future

Balance sheet.

It reflects all the assets, liabilities and owners' equity of the enterprise on a specific date (month-end and year-end).

The accounting statement of the situation.

Its basic structure is "assets = liabilities + owners' equity". The left side reflects all the resources owned by the enterprise; The right high return edge reflects the best channels of these resources, including the input of creditors, the input of owners, or the claims of different rights holders to enterprise resources.

According to the regulations, the creditor has the right to claim all the resources of the enterprise, and the enterprise shall bear the repayment liability to the creditor with all its assets. After the entire debt is paid, what remains is the owner's equity, i.e. the net assets of the enterprise. Using the information of the balance sheet, we can see the distribution of the company's assets, the composition of liabilities and owners' equity, and evaluate whether the company's capital operation and financial structure are normal and reasonable.

Analyze the company's liquidity or liquidity, understand the amount of long-term and short-term debts and solvency.

Evaluate the company's ability to take risks.

Extended information] The balance sheet is an accounting statement that reflects all the assets, liabilities and owners' equity of an enterprise on a specific date (such as the end of the month, the end of the quarter, and the end of the year), and is the static embodiment of the business activities of the enterprise, according to the balance formula of "assets = liabilities + owners' equity", according to certain classification standards.

and a certain order, the assets, liabilities, and owners' equity of a specific date are appropriately arranged and compiled. It indicates the economic resources owned or controlled by the equity at a particular date, the existing obligations assumed, and the owner's net worth.

The right to request. It is a static statement that reveals the financial health of a business at a certain point in time. The balance sheet uses the principle of accounting balance to combine the assets, liabilities and shareholders' equity that comply with the accounting principles.

The transaction account is divided into two major blocks: "assets" and "liabilities and shareholders' equity", which are condensed into a statement based on the static enterprise situation on a specific date after accounting procedures such as entries, transfers, division of accounts, trial calculations, adjustments, etc. In addition to the internal error removal, business direction, and prevention of malpractice, its report function can also allow all readers to understand the business status of the enterprise in the shortest time. The balance sheet is a financial statement that is of considerable importance in accounting.

The most important function is to express the business status of the enterprise.

In terms of procedure, the balance sheet is the end of the bookkeeping process and is the final result and report of the collection of entry entries, postings and trial adjustments. In terms of nature, the balance sheet is a comparative relationship between the assets and liabilities of an enterprise or a company and shareholders' equity, and accurately reflects the company's operating conditions.

As far as the basic composition of the statement is concerned, the balance sheet mainly contains the assets part of the left side of the statement, and the liabilities and shareholders' equity part of the right side of the statement. On the other hand, if the front-end of the operation is recorded in full accordance with the accounting principles and after the correct entry or transfer trial calculation process, the total amount on the left and right sides of the balance sheet will inevitably be exactly the same. In the end, this calculation is the total amount of assets = the total amount of liabilities + the total amount of shareholders' equity.

The balance sheet of a listed company mainly includes the following indicators: accounts receivable, asset-liability ratio, inventory turnover ratio, current ratio and quick ratio. View the company's collection through accounts receivable; Analyzing the debt-to-asset ratio, current ratio and quick ratio can help you know the company's solvency. Analyzing the inventory turnover rate can tell the company's sales.

Balance sheet analysis is to combine quantitative and qualitative analysis to comprehensively analyze the impact of various factors on assets and liabilities, so that the readers of the balance sheet can obtain the necessary information. The analysis of changes in the balance sheet accounts for the current period has been completed by the statement of changes in financial position, which focuses on the comparison of a number of calculated relative ratios or relative indicators.

Analysis and evaluation of the adaptability of asset structure and capital structure.

Advantages: Lower risk.

Disadvantages: Higher cost of capital; The funding structure is less resilient.

Scope of application: Rarely adopted by enterprises.

2. Stable structure analysis: non-current assets rely on long-term funds to solve, and current assets need long-term funds and short-term funds to solve together.

Advantages: less risk, relatively low debt capital, and some flexibility.

Scope of application: most enterprises.

3. Balanced structure: non-current assets are met with long-term funds, and current assets are met with current liabilities.

Advantages: When the two are adapted, the enterprise is less risky and has a lower cost of capital.

Disadvantages: When the two are not compatible, it may put the enterprise into financial crisis.

Scope of application: Enterprises with good operating conditions and the internal structure of current assets and current liabilities are compatible with each other.

4. Risk-based structure: current liabilities are not only used to meet the capital needs of current assets, but also to meet the capital needs of some non-current assets.

Advantages: Lowest cost of capital.

Disadvantages: Financial risk.

Scope of application: The company's asset liquidity is very good and the operating cash flow is sufficient.

The balance sheet mainly contains the following indicators, so when dissecting the report, you can focus on observing the transformation of these indicators:

1. Accounts receivable: It is the accounts collected from the purchasing enterprise, so the less accounts receivable, the better; If the long-term accounts receivable increases, it indicates that the company's influence in the industry is decreasing, and if the long-term accounts receivable increases, it may be converted into bad debts;

2. Asset-liability ratio: 100% of the total amount of total liabilities, so the smaller the debt ratio, the better, the smaller it is, indicating that the company does not owe debts, has sufficient ability to pay and repay debts;

3. Inventory turnover rate: the higher the inventory turnover rate, the faster the company's total assets capital turnover rate, indicating that the company's market sales ability is strong, but it needs to look at the rate of capital withdrawal.

4. Current ratio: reflects the company's short-term solvency, generally 2 is the best, indicating that the company has a strong solvency, assuming that the cash flow ratio is very high, indicating that the company's assets have not been effectively utilized, which is likely to lead to excessive accounts receivable, or inventory overstock;

5. Quick ratio: measures the ability of the company to repay debts immediately, generally 1, indicating that the company has sufficient ability to repay short-term debts.

A balance sheet is also known as a statement of financial position, which is the primary financial accounting statement that indicates the financial condition of a company for a certain period. The balance sheet uses the accounting equilibrium standard to divide the transaction items such as property, debt, and shareholder rights that meet the requirements of the law into two major blocks, "property" and "debt and shareholders' rights", and condense them into a financial statement based on the static company status on a special date after passing the financial accounting procedures of accounting entries, transfers, ledgers, trial calculations, and reconciliations. In addition to eliminating errors within the enterprise, operating directions, and avoiding shortcomings, its financial statement function also allows all those who read the financial statements to grasp the company's operating status in the shortest possible time.

For the analysis of the balance sheet level, the impact of the total amount in the table can be brought in through the formula. The formula for calculating floating wages is: net operating income = operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from housing leasing, net income from leasing of other assets, net converted rent of self-owned houses, etc.

Net property income excludes premium income from the transfer of ownership of assets. Real growth rate of per capita disposable income = (per capita disposable income in the reporting period per capita disposable income in the base period) Household consumption** index - 100%.

Assets are resources that are formed by past transactions or events of the business, owned or controlled by the business, and are expected to bring economic benefits to the business. It is the right of the enterprise that resources that do not bring economic benefits cannot be used as assets.

Assets can be divided into current assets, long-term investments, fixed assets, intangible assets and other assets according to liquidity. Among them, current assets refer to assets that can be realized or consumed within one year or more than one year of a business cycle, including cash, bank deposits, short-term investments, receivables and prepayments.

Extended information: 1. The assets and liabilities that reflect the funds obtained or formed by enterprises and institutions are called assets, and the assets and liabilities that reflect the use and existence of funds are called liabilities. Modern capitalist enterprises and banks generally use the form of balance sheet, which generally reflects the financial situation at a certain date (e.g., month-end, quarter-end, year-end).

As the most important accounting statement. The statement is divided into assets, liabilities, and owners' equity, and there are several items. The assets section is on the left, reflecting all the property, materials, creditor's rights, and rights owned by the enterprise.

2. Liabilities and owners' equity are listed on the right, reflecting the various short-term and long-term liabilities, own capital and surpluses of the enterprise. The total amount on the left and right sides is equal and balanced. In the early years of the founding of the People's Republic of China, a balance sheet was adopted, and later a "capital balance sheet" was adopted.

However, in order to conduct business transactions with foreign banks and reconcile accounts, Bank of China still uses this form, which is divided into assets, liabilities and net worth. Assets mainly include cash, various loans, foreign bank deposits, investments, real estate, home appliances, equipment, etc.; Liabilities and net worth mainly include various deposits, equity, provident fund and net income.

3. The balance sheet of funds is divided into the use of funds and the use of funds, each with several items. The items for the use of funds are listed on the left, reflecting the allocation, use and existence of funds; Funds** are listed to the right of each project and reflect the availability or formation of funds.

A balance sheet is an important financial statement that reflects the financial position of a business as at a specific date, including aspects such as assets, liabilities, and owners' equity of the business. It is an important part of a company's financial statements and has important reference value for corporate management, investors, banks and other stakeholders. Let's take a look at how to look at the balance sheet.

First of all, you need to pay attention to the structure of the balance sheet. The balance sheet is generally divided into two parts, namely assets and liabilities and owners' equity. The assets part reflects the resources and equity owned by the enterprise, including current assets and fixed assets.

Liabilities and owners' equity reflect the liabilities and owners' equity of the enterprise, including current liabilities, long-term liabilities and owners' equity.

Second, it is necessary to pay attention to the meaning of the individual items in the balance sheet. The contents of the assets section reflect the various resources and rights owned by the enterprise, including cash, accounts receivable, inventory, investment, fixed assets, etc. The liabilities and owners' equity section reflects the various liabilities and owners' equity of the enterprise, including accounts payable, short-term borrowings, long-term borrowings, equity capital, etc.

Third, it is necessary to pay attention to the relationship between the items in the balance sheet. There is a certain relationship between the items in the balance sheet, such as the total assets should be equal to the total liabilities and owners' equity. In addition, the balance sheet also includes some important financial indicators, such as current ratio, quick ratio, debt ratio, etc., which reflect the financial status and solvency of the company.

Finally, it is important to note the comparative analysis. When looking at the balance sheet, we can conduct a comparative analysis to compare the balance sheets of different points in time or different companies to discover changes and trends in the financial status of the company. For example, we can compare the balance sheet of the same company at different points in time to understand the changes and trends in the company's financial position.

We can also compare the balance sheets of different businesses to understand the financial and operating conditions of different businesses.

To sum up, to be optimistic about a balance sheet, it is necessary to pay attention to its structure, the meaning of each content, the relationship between various items, and comparative analysis. Only by analyzing the balance sheet from multiple perspectives can we better understand the financial and operating conditions of the enterprise, and provide a more accurate reference for investment, borrowing or management.