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Anonymous users2024-02-07How to read a balance sheet.
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Anonymous users2024-02-06How to look at the balance sheet
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Anonymous users2024-02-05For 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.
So assets are always liabilities and shareholders' equity.
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): >>>More
A balance sheet generally has two parts: the first and the main part. 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. >>>More
Generally speaking, it is not easy to see if there is a problem with a balance sheet alone. >>>More
For example, the net value of fixed assets requires the original value of fixed assets minus accumulated depreciation and impairment provisions. Other accounts are similar to this, some of the balance sheet will list the impairment provision account, and some will not be listed in the table, and the net value will be calculated directly if it is not listed.