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Anonymous users2024-02-06Balance sheet"The number of the beginning of the year"The data in the column should be based on the balance sheet at the end of the previous year"End of period"Fill in the relevant data in the column.
Balance sheet"End of period"The data in the column are directly filled in according to the balance of the relevant general ledger or detailed account at the end of the period.
The balance sheet balance formula is as follows:
Assets + Expenses = Liabilities + Net Assets + Income"
According to the new accounting system of public institutions, there are no profit and loss accounts in the balance sheet, that is, income and expenditure accounts are not reflected.
Therefore, it is necessary to carry forward the profit and loss account to the net asset account before issuing the balance sheet.
Then the logical relationship should be assets = liabilities + net assets.
Balance of financial appropriations"Item, which reflects the balance of financial appropriations accumulated by the administrative unit at the end of the period. This project should be based on:"Balance of financial appropriations"The closing balance of the account is filled.
Carry-over balances of other funds"Item, reflecting the amount of the carry-over balance of funds other than financial appropriations accumulated by the administrative unit at the end of the period. This project should be based on:"Carry-over balances of other funds"The closing balance of the account is filled.
Carry-over balances of other funds"Subjects"Project carryover"The closing balance of the active account is filled.
Balance of financial assistance"Projects, reflecting the accumulated surplus funds of financial subsidy projects of public institutions. This project should be based on:"Balance of financial assistance"The closing balance of the account is filled.
Business balance"Items reflect the accumulated operating balance of public institutions from the beginning of the year to the end of the reporting period. This project should be based on:"Business balance"The closing balance of the account is filled. Such as:"Business balance"If the closing balance of the account is the number of losses, it is depreciated"-"number. At the time of preparation of the annual balance sheet, the amount of this item should be:"0".
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Anonymous users2024-02-05Introduction The car of His Excellency Taiyi Tianzun.
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Anonymous users2024-02-04Urgently need a completed balance sheet of the institution, thank you!
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Anonymous users2024-02-03Do you have a fixed **? Fixed Assets = Fixed**.
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Anonymous users2024-02-02Summary. Hello pro is happy for you: if the net assets in the balance sheet of the institution are negative, it means that the total assets are less than the sum of liabilities and owners' equity, that is, the assets are insufficient to repay the liabilities and owners' equity.
In this case, the start-up capital can be filled in as "0", indicating that the institution has no additional cash assets for operation and investment. However, public institutions should assess their own financial situation and take measures to improve their financial situation and ensure the sustainability and stability of their business activities. Hope it can help you dear.
If the net assets in the balance sheet of a public institution are negative, how to fill in the start-up capital?
Good. Hello pro is very happy for you: if the balance sheet of the institution is negative, it means that the total assets are less than the sum of liabilities and owners' equity, that is, the assets are insufficient to repay the negative debt and owners' equity.
In this case, the start-up capital can be filled in as "0", indicating that the institution has no additional cash assets for operation and investment. However, public institutions should assess their own financial situation and take measures to improve their financial situation and ensure the sustainability and stability of their business activities. Hope it can help you dear.
Don't fill in the lines according to the number on the liability sheet?
Hello pro fill in 0
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Anonymous users2024-02-01For filling in the balance sheet of public institutions, you can check the instructions for the preparation of the balance sheet, which are as follows:
1) The figures in the column "Balance at the beginning of the year" in this table shall be filled in according to the figures in the "Balance at the end of the previous year" column of the balance sheet at the end of the previous year. If the names and contents of each item specified in the balance sheet of the current year are inconsistent with those of the previous year, the names and figures of each item in the balance sheet at the end of the previous year shall be adjusted in accordance with the provisions of the current year and entered in the column of "Balance at the beginning of the year" in this table.
2) The content and method of filling in the items in the "Closing Balance" column of this table.
1) The item "cash on hand" reflects the amount of cash in hand at the end of the period of the administrative unit. This item should be filled in according to the closing balance of the "Cash on hand" account; If there is cash in hand at the end of the period that belongs to the trustee, this item should be filled in according to the balance of the closing balance of the "cash in hand" account minus the amount of cash belonging to the trustee.
2) "Bank Deposits" reflects the amount of bank deposits of administrative units at the end of the period. This item should be filled in according to the closing balance of the "Bank Deposit" account; If there is a deposit in the bank deposit at the end of the period, this item shall be filled in according to the balance of the closing balance of the "bank deposit" account minus the amount of the deposit belonging to the trustee**.
3) The item of "financial refundable amount" reflects the amount of financial refundable amount of the administrative unit at the end of the period. This item should be filled in according to the closing balance of the "financial refundable amount" account.
4) "Accounts receivable" reflects the amount of accounts receivable that have not been collected by the administrative unit at the end of the period. This item should be filled in according to the closing balance of the "Accounts receivable" account.
The operating balance refers to the balance of the income and expenditure of the public institution in a certain period of time, except for the operating income and expenditure.
It is expressed as follows: business balance = (financial subsidy income 10 subsidy income from superiors 10 contributions from affiliated units 10 business income 10 other income) 1 (allocated funds 10 business expenses 10 expenses handed over to superiors 10 sales tax borne by non-operating business 10 subsidies to affiliated units).
Public institutions should set up a "business balance" account to account for the business balance and carry-over. After the year-end transfer, there should be no balance in the account. At the end of the accounting period, the balance of income and expenditure accounts other than operating income and expenditure, special fund income and expenditure and settlement of infrastructure shall be transferred to the "business balance" account.
At the end of the year, the balance of the "Business Balance" account is transferred to the "Balance Distribution" account.
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Preparation Description] Public institutions are social service organizations organized by state organs or other organizations using state-owned assets for the purpose of social welfare, and engaged in education, science and technology, culture, health, and other activities. China's public institutions involve a wide range of fields and a wide variety of types, and are the main gathering places for professional and technical personnel. The contingent of qualified personnel in public institutions is an important force to rely on for our party to govern and rejuvenate the country, a strong support for the implementation of the strategy of strengthening the country with qualified personnel, and an important talent guarantee for socialist modernization. >>>More
To register for the recruitment examination of public institutions, you need to meet the requirements of education, age, major, political appearance and other conditions. Educational qualifications generally require a bachelor's degree or above, a few positions require a master's or doctoral degree, and there are very few junior college positions. The age requirement is under 35 years old, no criminal record, good health and other conditions.