How to do the annual financial statement of the enterprise 10

How to make financial statements:

Balance sheet: **or find a good **, first in the header of the company name and time is really good, according to the previously prepared project summary table, in order to fill in, need to calculate, then according to the accounting equation after the calculation, and then fill in**.

Income statement: The method of filling in the form is the same as the method of filling in the balance sheet, and some data can be found in the balance sheet, no need to count again, just fill in the data that has been calculated on the balance sheet, and fill in or count if there is no one on the balance sheet.

Cash flow statement: The method of filling in the form is the same as that of filling in the balance sheet and income statement, and some data may be filled in according to the data of filling in the balance sheet and income statement.

After filling in the three ** separately, it is recommended to check once to avoid filling in the error, and it is not good to accidentally write the wrong number or write more or less.

Rookies who have just entered the workplace will not do this, and they still need to ask others for advice.

You can do some for you in the bookkeeping, and the cost is 200 yuan for you to do it well.

According to the newly promulgated "Reform Plan for the Registration System of Registered Capital", the annual inspection system of enterprises has been changed to the annual report publicity system of enterprises; Reform the license inspection system for individual industrial and commercial households, and establish an annual reporting system that conforms to the characteristics of individual industrial and commercial households; Explore the implementation of an annual report system for professional farmer cooperatives.

The State Administration for Industry and Commerce has decided to suspend the annual inspection of limited liability companies, joint-stock enterprises, non-corporate enterprise legal persons, partnerships, sole proprietorship enterprises and their branches, foreign (regional) enterprises engaged in business activities in China, and other business units that have obtained business licenses from March 1, 2014. At the same time, the State Administration for Industry and Commerce requires industrial and commercial departments at all levels to pay close attention to the implementation of a series of new systems such as the annual report publicity system for enterprises; Combined with the actual economic development of local enterprises and economic development, further strengthen supervision, investigate and deal with all kinds of violations of laws and regulations on enterprise registration and management in accordance with the law, and earnestly perform regulatory duties. For individual industrial and commercial households, the State Administration for Industry and Commerce has issued a document at the end of 2013 to suspend the inspection of individual industrial and commercial households, and will clearly reform the individual industrial and commercial household inspection system, establish an annual report system in line with the characteristics of individual industrial and commercial households, and the specific implementation time of the system shall be subject to the time announced by the State Administration for Industry and Commerce.

Question 1: How to do the annual financial statements The annual financial statements generally include balance sheets, income statements, cash flow statements, if you report to the tax bureau to use them, you can pay attention to the collusion relationship between them and the rigor of the data, if necessary, the preparation of cash flow statements may be able to help you.

Question 2: Fiscal Annual Report The annual report has:

Balance Sheet: As of December 31. The column has the number of years and the beginning of the year. Income statement: December The column has the number of this month and the cumulative number (January to December).

Cash Flow Statement: The period is from January 1 to December 31.

Profit Distribution Statement.

The difference from the monthly statement is the time period, like the point-in-time statement (balance sheet) there is no difference, while the income statement and cash flow statement are different.

The annual inspection of industry and commerce is to first declare the information online, mainly enter the balance sheet and income statement of the whole year, after the audit is passed, print it out, stamp, and bring the business license to the local industrial and commercial bureau for annual inspection.

Clause. 1. Make annual statements (balance sheet and profit and loss statement), these 2 statements should be done every month, and the corresponding accounting subjects must be classified according to the income and expenditure details (income and expenditure) registered by you every month before they can be prepared.

Clause. Second, in fact, the income and expenditure details you register every month are also a cash and bank statement, and it is more convenient to register with excle. If you want something to do with the image, tell an email to send it to you for reference.

Question 4: How to do the annual financial statements The annual financial statements are still different from the end of the month. What you call accumulation only fits into the income statement.

The balance sheet is a point-in-time report, and the biggest difference from the monthly report is that the beginning of the monthly report is the balance at the end of the previous month, and the beginning of the annual report is the balance at the beginning of the year. Others generally do not change much. On the other hand, if you do not carry forward the balance of the current year's profit account to the profit distribution every month, then your monthly balance sheet has the balance of the current year's profit.

The annual report does not have the balance of the current year's profit.

Question 5: How to do the annual budget statement First of all, refer to the expenses and costs of the previous year for accounting, and then discuss and summarize what equipment needs to be purchased and submit it to the budgeter. Aggregate and categorize the fees submitted in a comprehensive manner.

For example, cost: how many employees will the company add this year? What is the salary scale?

For example, expenses; Will there be any adjustment to the rental rent? Increases in water and electricity bills have a direct impact on the increase in costs.

For example, fixed assets: whether and how much has the office equipment and facilities increased?

Any additions and decreases in last year's operating expenses should be taken into account.

Question 6: How to do the annual financial statements? The balance sheet is filled in according to the account balance sheet, and the income statement is filled in according to the general ledger year-to-date.

Question 7: How to do the financial statements of the branch? An unincorporated institution (branch) with independent accounting should have financial statements, declare taxes in the locality, and hand over its profits to the head office at the end of the year, that is to say, its owner's equity is zero at the end of the year, but the income and expenses and taxes in the medium term should be treated like a subsidiary.

Question 8: How to make financial statements for self-employed individuals Individual financial statements are the same as those of enterprises.

The annual financial statements can be filed online or on-site, that is, the enterprise uploads and declares by logging in to the local competent tax authority, and the front desk declaration means that the enterprise makes an appointment with the local competent tax authority and brings the relevant information to the tax authority for on-site declaration. The contents of the annual financial statements of enterprises generally include annual balance sheets, annual income statements and annual cash flow statements.

In addition to reporting the annual financial statements to the in-charge tax authorities, according to the Notice on Printing and Distributing the Reform Plan for the Registered Capital Registration System, enterprises should also submit annual reports to the administrative authorities for industry and commerce through the credit information publicity system of market entities within the prescribed time limit and publicize them to the public.

The annual financial statement is the financial and accounting statement provided by the enterprise after the end of the year, which reflects the financial position, annual operating results and cash flow of the enterprise unit at the end of the year.

The annual financial statements include:

1. Balance sheet, an accounting statement that reflects the financial status of the enterprise at the end of the year.

2. Income statement, which reflects the accounting statement of the company's operating results throughout the year.

3. Cash flow statement, which reflects the impact of business operations, investment and financing activities on cash and cash equivalents throughout the year.

4. The statement of changes in owners' equity reflects the changes in each component of owners' equity in the current period.

The annual financial statements of a business include a balance sheet, an income statement (income statement), a cash flow statement, a statement of changes in owners' equity, and notes. Financial statements are accounting statements that reflect the capital and profit status of an enterprise or budget unit in a certain period. The types, formats, and reporting requirements of China's financial statements are all stipulated by the unified accounting system, and enterprises are required to prepare and report them on a regular basis.

The contents of the annual financial statements are as follows:

1. Balance sheet.

The balance sheet, also known as the statement of financial position, is the main accounting statement that represents the financial position (i.e., the status of assets, liabilities and owners' equity) of an enterprise at a certain date (usually the end of each accounting period).

2. Income statement (income statement).

The income statement is an accounting statement that reflects the income, expenses and net income of the accounting period. The preparation of the income statement is based on the principle of matching income and expenses, that is, the operating income of an accounting period is matched to the expenses (including extraordinary items and net operating profit and loss) that should be amortized from the current income to correctly determine the net income of the current period.

3. Cash flow statement.

The cash flow statement represents the increase or decrease in an institution's cash (including bank deposits) over a fixed period of time (usually monthly or quarterly).

4. Statement of changes in the rights and interests of the owners of the book.

The statement of changes in owners' equity is a statement that reflects the changes in owners' equity from the current period (annual or interim) to the end of the period. Among them, the statement of changes in owners' equity should comprehensively reflect the changes in owners' equity in a certain period.

5. Notes to accounting statements.

The notes to the accounting statements are explanations and further explanations of the basis, principles and methods of preparation of accounting statements, and the main items of the preparation of accounting statements, so that users of the statements can have a comprehensive and correct understanding of the accounting statements.

Balance sheet.

1.The balance at the beginning of the year is presented separately from the "Closing Balance" column of the balance sheet at the end of the previous year.

2.Closing balance method: You can directly fill in the items according to the closing balance of the G/L account.

The subjects subject to this trial are: trading financial assets, disposal of fixed assets, long-term amortized expenses, deferred tax assets, short-term borrowings, trading financial liabilities, notes payable, employee remuneration payable, taxes payable, interest payable, dividends payable, other payables, deferred income tax liabilities, paid-in capital, capital reserve, treasury shares, surplus reserve, etc.

3.Columns are calculated based on the closing balances of the general ledger of several accounts.

Monetary funds = cash on hand + bank deposits + other monetary funds, etc.

4.Calculated and filled in according to the balance of the relevant account subledger.

1) Accounts receivable = accounts receivable (debit amount) + advance accounts receivable (debit amount) 2) accounts payable = accounts payable (credit amount) + prepaid accounts (credit amount) 3) accounts receivable = accounts receivable (credit amount) + accounts receivable (credit amount) 4) prepaid accounts = prepaid accounts (debit amount) + accounts payable (debit amount) 4Fill in the columns based on account ledger and subsidiary ledger analysis.

Long-term borrowings and long-term receivables and long-term payables are due within one year as reflected in the General Ledger Amount - Unrealized Gains or Expenses - detailed account.

5.It is based on the net amount of the G/L account and its allowance account.

Inventory = raw materials + inventory goods + issued goods + turnover materials and other account balances - inventory decline provision.

Held-to-maturity investments = held-to-maturity investments - Impairment charges for held-to-maturity investments.

Fixed assets = fixed assets - accumulated depreciation - provision for impairment of fixed assets.

Income statement. According to the principle of revenue, cost and expense, the data on the account can be filled in.

The basic formula for preparing the balance sheet and income statement is still the following: assets = liabilities + owners' equity.