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Anonymous users2024-02-06Events after the balance sheet date refer to the followingBalance sheet dateToBetween the date the financial report is approved for issuanceOccurrence of favorable or unfavorable events.
The balance sheet date refers to the end of the accounting year and the end of the accounting period, where the annual balance sheet date refers to December 31 of the Gregorian calendar, the accounting interim usually includes semi-annual, quarterly and monthly, and the end of the accounting interim period correspondingly refers to the end of the Gregorian calendar half year, the end of the quarter, the end of the month, etc.
The date on which the financial report is approved is the date on which the board of directors or similar body approves the financial report.
Events after the balance sheet date include adjustments after the balance sheet date and non-adjusting events after the balance sheet date.
Balance sheet post-balance sheet adjustment events refer to the balance sheet datealready existsof the matter in which new or further evidence is provided. Its features:
1. At the balance sheet datealready exists, after the balance sheet dateIt was confirmedMatters.
2. The financial statements prepared according to the existing situation at the balance sheet date are generatedMatters of significant impact
Balance-sheet post-balance sheet adjustments usually include the following:
1. The litigation case is closed after the balance sheet date, and the court judgment confirms that the enterprise already has existing obligations at the balance sheet date, and it is necessary to adjust the projected liabilities previously recognized in connection with the litigation case, or to recognize a new liability.
2. Conclusive evidence is obtained after the balance sheet date that an asset has been impaired at the balance sheet date or that the amount of impairment originally recognized for the asset needs to be adjusted.
3. The cost of acquiring assets or the income from the sale of assets before the balance sheet date is further determined after the balance sheet date.
4. Fraud or errors in the financial statements are discovered after the balance sheet date.
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Anonymous users2024-02-05Answer: Events after the balance sheet date refer to the events that need to be adjusted or explained between the annual balance sheet date and the date of approval of the financial accounting report. There are two types of events after the balance sheet date: one is the event that provides further evidence of the situation that existed at the balance sheet date; The first category is events that occur after the balance sheet date.
The former is called an adjustment matter; The latter is called a non-adjusting event.
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Anonymous users2024-02-04Events after the balance sheet date refer to the events that need to be adjusted or explained between the date of the annual balance sheet and the date of approval of the financial and accounting report.
1. Matters involving profit and loss shall be accounted for through the account of "profit and loss adjustment of previous years".
2. The adjustment matters involving the empty allocation of profits per mu shall be directly accounted for in the account of "profit distribution - undistributed profits".
3. For matters that do not involve profit and loss and profit distribution, adjust the relevant accounts.
4. After passing the above accounting processing, the relevant figures of the model search table should also be adjusted.
Tax-related issues and handling of future matters1. The main judgment conditions.
Condition 1 occurs before the final settlement of income tax.
Condition 2, multiplication allows adjustment of taxable income.
2. Meet both conditions at the same time.
Adjust the income tax payable in line with the tax council treatment.
Borrow: The profit and loss of the previous year is adjusted to the whole year.
Credit: Tax Payable – Income Tax Payable.
If the profit is reduced, the opposite entry will be made).
3. Unable to meet both conditions at the same time.
Inconsistent with the tax council treatment, adjust the "deferred income tax".
Debit: Profit and loss adjustments for prior years.
Credit: Deferred Tax Assets Liabilities.
If the profit is reduced, the opposite entry will be made).
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Anonymous users2024-02-03Events after the balance sheet date refer to the favorable or unfavorable events that occur between the balance sheet date and the date of approval of the financial report.
1. The balance sheet date, the end of the accounting year and the end of the accounting period. Among them, the annual balance sheet date refers to December 31 of the Gregorian calendar; The interim period of accounting usually includes semi-annual, quarterly, and monthly, etc., and the end of the interim period of accounting correspondingly refers to the end of the half-year, quarter-end, and month-end of the Gregorian calendar.
2. The date on which the financial report is approved refers to the date on which the board of directors or similar body approves the financial report.
3. Favorable or unfavorable events, the term "favorable or unfavorable events" in the standard for events after the balance sheet date refers to the events that have a certain impact on the financial position and operating results of the enterprise after the balance sheet date (including both favorable and adverse effects). If the occurrence of certain events does not have any impact on the financial position and operating results of the enterprise, then these events are neither favorable nor unfavorable events, and do not fall within the balance sheet date as referred to in the standard.
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
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.
Generally speaking, it is not easy to see if there is a problem with a balance sheet alone. >>>More
Undistributed Profit Calculation Formula:
Net operating income = operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from rental housing, net income from leasing other assets and net rent converted from self-owned housing, etc. Net property income does not include premium income from the transfer of ownership of assets. >>>More