The format of the balance sheet, what is the structure format of the balance sheet

Assets Liabilities Statement December 31, 2009 Prepared by: Unit: RMB Yuan Assets Bank of Assets Liabilities and Owners' Equity at the beginning of the next year Current assets Current liabilities Monetary funds 1 Short-term borrowings 51 Trading financial assets 2 Trading financial liabilities 52 Notes receivable 3 Notes payable 53 Accounts receivable 4 Accounts payable 54 Prepayments 5 Advance receipts 55 Interest receivable 6 Employee remuneration payable 56 Dividends receivable 7 Taxes payable 57 Other receivables 8 Interest payable 58 Inventories 9 Dividends payable59 Non-current assets due within one year10 Other payables60 Other current assets11 Non-current liabilities due within one year61 12 Other current liabilities62 Total current assets Total current liabilities Non-current assets14 Non-current liabilities64 Available**Financial assets15 Long-term borrowings65 Held-to-maturity investments16 Bonds payable66 Long-term receivables17 Long-term payables67 Long-term equity investments18 Special payables68 Investment real estate19 Projected liabilities69 Fixed assets20 Deferred income tax liabilities70 Construction in progress21 Other non-current liabilities71 Construction materials22 Total non-current liabilities Disposal of fixed assets23 Total liabilities Productive biological assets24 Owners' equity (or shareholders' equity):

74 Oil & Gas Assets25 Paid-in Capital (or Share Capital)75 Intangible Assets26 Capital Reserve76 R&D Expenditure27 Less: Treasury Shares77 Goodwill28 Surplus Reserve78 Long-term Amortized Expenses29 Undistributed Profits79 Deferred Tax Assets30 80 Other Non-current Assets31 81 Total Non-current Assets Total Owners' Equity (or Shareholders' Equity) Total Assets Total Liabilities and Owners' Equity Legal representative of the company: The person in charge of accounting:

Head of Accounting Agency:

Sorry, I pasted the excel sheet to you, and it looks like this here. 1-33 is assets, and 51-83 is liabilities and owners' equity.

It is mainly divided into two categories, the left is the asset class, and the right side is the liability and owner's equity class, and the specific situation is basically the addition of accounts, and the final result must be that the amount of the left and right sides is equal.

According to the provisions of China's "Accounting Standards for Business Enterprises", the balance sheet adopts an account-based structure.

The account-based balance sheet is divided into two sides: left and right

1) On the left is the assets, all items are arranged according to the liquidity of the assets, such as the assets with large liquidity"Monetary funds"、"Short-term investment"and so on, assets with little liquidity, such as"Long-term investment"、"Fixed assets"etc.

2) The upper part of the right side is the liabilities and owners' equity, and all items are arranged in the order of repayment: the current liabilities that need to be repaid within one year or one business cycle are ranked first; Long-term liabilities that need to be repaid for more than one year or more than one business cycle are ranked in the middle.

3) The lower right part is the owner's equity, which is arranged in the order of permanent decreasing.

The header of the balance sheet shows the name of the statement and the unit of preparation, the date of preparation and the monetary unit of measure. The main table section shows the specific amounts and total amounts of assets and equity of the enterprise at the date of preparation by the specific items of each statement element.

The balance sheet is in the form of accounts.

There are two main types of balance sheets: account type and report type. According to the provisions of China's "Accounting Standards for Business Enterprises", the balance sheet of Chinese enterprises adopts an account structure.

The sum of the items of the assets in the account-based balance sheet is equal to the sum of the items of the liabilities and owners' equity, i.e., the balance between the left and right sides of the balance sheet. Therefore, through the account-based balance sheet, the intrinsic relationship between assets, liabilities and owners' equity can be reflected, that is, "assets, liabilities and owners' equity".

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.

The balance sheet is divided into "Balance at the beginning of the year" and "Balance at the end of the period" respectively for comparison, so as to assess the increase or decrease of various assets, liabilities and owners' equity indicators on the date of preparation of the statement compared with the end of the previous year. Its compilation method is mainly based on the following five points:

1) Fill in directly according to the balance of the general ledger account.

2) Fill in the calculation according to the balance of the general ledger account.

3) Calculated and filled in according to the balance of the detailed account (to which the general ledger belongs).

4) Fill in the column according to the analysis and calculation of the balance of the general ledger account and the (belonging) detailed account.

5) Fill in the net amount according to the account balance minus the allowance items (comprehensively use the above methods to fill in).

The balance sheet generally has two parts: the first part of the table and the main statement of the broad year. Among them, the first part of the table briefly describes the report name, preparation unit, preparation date, report number, currency name, unit of measurement, etc. The positive statement is the main body of the balance sheet, which lists the various items used to illustrate the financial position of the enterprise.

There are generally two types of positive balance sheet formats: report-based balance sheet and account-based balance sheet. The report-style balance sheet is structured in an upper-bottom structure, with the upper half showing assets and the lower half showing liabilities and owners' equity.

There are two specific forms of arrangement: one is according to the principle of "assets = liabilities + owners' equity"; Second, it is arranged according to the principle of "assets-liabilities = owners' equity". The account-based balance sheet is structured left and right, with assets listed on the left and liabilities and owners' equity listed on the right.

Regardless of the format, the equation that the sum of the items of the assets is equal to the sum of the items of the negative debt and the owner's equity remains unchanged.

1. The balance sheet of the enterprise adopts an account structure.

The account-type balance sheet is divided into two sides, the left side is the asset items, which are roughly arranged according to the liquidity of the assets, with assets with large liquidity such as "monetary funds" and "transactional financial assets" ranking first, and assets with low liquidity such as "long-term equity investment" and "fixed assets" ranking behind. On the right are the liabilities and owners' equity items, which are generally arranged in the order of the required repayment time, with current liabilities such as "short-term loans", "notes payable" and "accounts payable" that need to be repaid within one year or more than one year in a normal and prudent business cycle are ranked first, non-current liabilities such as "long-term loans" that need to be repaid for more than one year are ranked in the middle, and owner's equity items that do not need to be repaid before the liquidation of the enterprise are ranked last.

2. The total of the items of assets in the account-type balance sheet is equal to the sum of the items of liabilities and owners' equity, that is, the balance between the left and right sides of the balance sheet.

Through the account-based balance sheet, the intrinsic relationship between assets, liabilities and owners' equity can be reflected, that is, "assets = liabilities and ten owners' equity".

Summary. The format of the balance sheet is sequential format and the liability and owner's equity format. In financial accounting, a balance sheet (also known as a balance sheet and equity statement) is an important financial statement that describes the composition of a company's assets, liabilities, and shareholders' equity.

Balance sheets are usually divided into two formats: Sequential Format: In a sequential format of a balance sheet, the assets are classified in liquid order, i.e., current assets are listed first, followed by non-current assets.

In the same way, current liabilities are listed first, followed by non-current liabilities. Liabilities and Owners' Equity Format: In the balance sheet in the Liabilities and Owners' Equity format, the assets are classified in order of liquidity, but the Liabilities and Owners' Equity are classified in the order of payment, i.e., the liabilities payable in the current period are listed first, followed by other liabilities.

The format of the balance sheet is sequential format and the liability and owner's equity format. In financial accounting, a balance sheet (also known as a balance sheet and equity statement) is an important finger mill financial statement that describes the composition of a company's assets, liabilities, and shareholders' equity. Balance sheets are usually presented in two formats:

Sequential format: In a sequential balance sheet, the assets are classified in liquid order, i.e., current assets are listed first, followed by non-current assets. In the same way, current liabilities are listed first, followed by non-current liabilities.

Liabilities and Owners' Equity Format: In the balance sheet in the Liabilities and Owners' Equity format, the assets are classified in order of liquidity, but the Liabilities and Owners' Equity are classified in the order of payment, i.e., the liabilities payable in the current period are listed first, followed by other liabilities.

When choosing which format to use for a spine balance sheet, a company should consider its disclosure purpose and the needs of the reporting party, and ensure that the format chosen accurately reflects the company's financial position.