Consult on the preparation of the budget balance sheet

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.

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 pressing"Assets = Liabilities + Owners' Equity"the principle of arrangement; The second is to press"Assets = Liabilities + Owners' Equity"the principle of arrangement; 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 assets equals the sum of the items of liabilities and owners' equity remains unchanged.

1.A company's balance sheet is structured in the form of accounts.

The account-type balance sheet is divided into two sides, the left side is the asset item, which is roughly arranged according to the liquidity of the asset, and the liquid assets such as"Monetary funds"、"Tradable financial assets"and so on, assets with little liquidity, such as"Long-term equity investment"、"Fixed assets"etc. On the right are the liabilities and owners' equity items, which are generally arranged in the order of the required repayment time"Short-term borrowing"、"Notes payable"、"Accounts payable"Current liabilities that need to be repaid within one year or more than one year in a normal business cycle are ranked first"Long-term borrowing"Non-current liabilities 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 sum of the items of the assets in the account-based balance sheet is equal to the sum of the items of liabilities and owners' equity, i.e., 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, namely:"Assets = Liabilities 10 Owners' Equity"。

Is it to do the budget of '09!

If you don't want to bother, just call up the historical balance sheet and do it!

The opening balance is taken from the data at the end of 08! If you can wait, you will have to wait until it actually comes out in January! Estimate the balance at the end of 08 in a hurry! At the end of the period, it depends on the development of your company next year!

It is recommended to ask the boss! It's good to know the basic situation of next year's profit and loss, investment, etc.!

I'm a newbie too! It's been a long time since I graduated! I don't even know what accounting standards are! Can't give detailed advice enough!

Methods of preparing the balance sheet:

1) The balance formula of the balance sheet: assets = liabilities + owners' equity (2) The balance sheet is filled in according to the analysis of the closing balance of the general ledger account.

3) Fill in directly according to the closing balance of the relevant secondary account or detailed account.

Projected balance sheet (which needs to be prepared on the basis of the balance sheet at the beginning date of the plan period, combined with the operational budget, the special decision-making budget, the cash budget and the budget income statement for the plan period).

What it does:

The projected balance sheet can provide information on the expected financial position of the enterprise at the end of the accounting period for the management of the enterprise, which will help the management to perform its operations in the future period and take appropriate improvement measures.

The estimated income statement is a profit plan that comprehensively and comprehensively represents the operating results of the budget period in monetary terms. The table can be compiled on a quarterly or annual basis. It is a comprehensive embodiment of a comprehensive budget.

It is prepared using the balance sheet at the beginning of the current period and adjusting it according to the relevant data of the sales, production, capital and other budgets.

1. Sales budget (** sales volume and unit price to determine the estimated sales revenue).

2. Production budget (the estimated sales volume of various products in the budget period and the information at the beginning and end of the inventory period).

Estimated production volume = Estimated sales volume + Estimated closing stock - Estimated opening closing stock.

3. Material procurement budget (according to the estimated production volume of the product and the unit consumption of materials, determine the amount of production required, and then determine the amount of material procurement according to the balance at the beginning and end of the period of the material, and finally determine the cash expenditure according to the payment of the purchased materials).

The purchase amount of a certain material = the consumption of a certain material + the closing stock of the material - the beginning of the closing stock of the material.

4. Direct labor budgeting.

The total number of direct labor hours for the production of the product = the fixed number of labor hours per unit of product * the estimated production volume of the product.

The total direct labor cost of a product = the wage rate per unit of labor * the total number of direct labor hours of the product.

5. Manufacturing cost budget.

Variable manufacturing cost allocation rate of a project = total budgeted variable manufacturing cost of the project Total business volume budget.

6. Unit production cost budget.

Estimated production cost per unit of product = direct material cost per unit of product + direct labor cost per unit of product + manufacturing cost per unit of product.

The cost of products in the closing balance = the cost of products in the opening balance + the production cost of the products in the current period - the cost of the products sold in the current period.

7. Budget for sales and management expenses.

8. Special decision-making budget.

9. Cash budget.

Cash receipts - cash expenditures + cash raises (when cash is insufficient) = closing cash balance.

Cash Receipts - Cash Expenditures - Cash Placements (when there is a surplus of cash) = Closing Cash Balance.

10. Estimated income statement.

11. Projected balance sheet (its preparation needs to be based on the balance sheet on the beginning date of the plan period, combined with the various operational budgets, special decision-making budgets, cash budgets and budget income statements during the plan period).

Based on the beginning of the balance sheet, the impact of the relevant data of the budget income statement and the budget cash flow statement on the assets, liabilities and the beginning of the owner's equity is fully considered, and the balance method is used to increase or decrease the amount. The closing number of assets and liabilities Opening balance + increase in budget period - decrease in budget period Owner's equity at the end of the period Opening balance + capital increase in budget period (including net profit realized in budget period) - Dividend in budget period.

According to the characteristics of the starting point, the methods of budgeting can be roughly divided into two categories: incremental budgeting and zero-based budgeting.

The methods of budgeting can be divided into fixed budget method and flexible budget method according to the quantitative characteristics of their business volume base.

According to the time characteristics of the budget period, the methods of budget preparation can be divided into two categories: the regular budget method and the rolling budget method.

Answer]: The only thing that is lacking is b and d

The balance sheet is comprehensive, and it belongs to the comprehensive budget, and option B is correct. The balance sheet falls under the category of financial budget, and option d is correct.

Dear, I am glad to answer for you: how to prepare the balance sheet and income statement of the management accounting budget Answer: Pro, the projected balance sheet.

The balance sheet is an umbrella budget that reflects the financial position of the enterprise at the end of the budget period, based on the information provided by the current actual balance sheet and other budget references in the comprehensive budget. The balance sheet budget table is prepared by the cost management and settlement center, and the main preparation methods are as follows: 1. Monetary funds:

The data** is compiled in the "Summary Table of Fund Income and Expenditure", based on the cash income and expenditure budget, taking into account the budget year; 2. Sales of bills receivable and bills payable: the data is listed in the "Budget Table of Receivables and Payables", according to the receipt and payment of bills in the previous year and the analysis of the budget year;

Summary. Hello dear. I'm glad I answered for you, it may take a few minutes to sort out the information, please be patient...

Hello dear. I'm very happy for you to answer clearly, it may take a few minutes to sort out the information, please be patient and wait...

Hello dear, under the old system of balance sheet, the statement is divided into the original value and depreciation of fixed assets, the original value is always 1 million yuan, and the depreciation is filled with accumulated depreciation, that is, the accumulated depreciation of the fixed assets from the beginning of the depreciation to the preparation of the balance sheet. Under the new standard, there is only "fixed assets" on the new balance sheet, and the amount after "original value of fixed assets - accumulated depreciation" is filled.

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