How to fill in the monthly financial statements? How to fill in the financial statements

1. The first question is that the accounting of the current month must be carried forward to the profit of the current year in the current month, that is, there will be no balance because you carry it forward, otherwise the profit and loss statement will not be used. 2. The second question is that the cumulative number of this year refers to the cumulative number of occurrences in this year, that is, from January to the present. Balance Sheet Undistributed profit (end of period) is the number of net profit accumulated in the "income statement" for the year plus the opening number of the balance sheet.

3. In the monthly financial statements, the beginning of each item is filled in the opening number of the general ledger (the balance carried forward from the previous year on the book), and the ending number is filled in the closing number of the general ledger (book balance) of the current year (according to the accounting and reporting month). 4、"Question added:

In reality, does the business only happen in November, and then the needs of December need to be summarized? "???Since the business only happened in November, why do you want to summarize the December business?

Hope it helps! ☆

1) "Balance Sheet": "Balance at the beginning of the year" refers to the carrying amount of the item as of January 1 of the current year;

2) "Income Statement" and "Cash Flow Statement": "Amount of this month" refers to the number of months.

2. Accounting Standards for Business Enterprises and Accounting System for Business Enterprises

1) "Current amount" of "Income Statement" and "Cash Flow Statement": fill in the cumulative number of enterprises from January 1, 2014 to the end of this month, take the monthly report of March 2014 as an example, fill in the cumulative number of enterprises from January 1, 2014 to March 31, 2014, and so on.

2) The "previous amount" of the "Income Statement" and the "Cash Flow Statement": that is, the amount of the same period of the previous year, taking the monthly report in March 2014 as an example, fill in the cumulative number of the enterprise from January 1, 2013 to March 31, 2013, and so on.

3) "Current year's amount" in the "Statement of Changes in Owners' Equity": fill in the cumulative number of enterprises from January 1, 2014 to the end of this month, take the monthly report in March 2014 as an example, fill in the cumulative number of enterprises from January 1, 2014 to March 31, 2014, and so on. "Previous Amount":

That is, the amount of the same period of the previous year, take the monthly report in March 2014 as an example, fill in the cumulative number of the enterprise from January 1, 2013 to March 31, 2013, and so on.

The financial statements are filled out as follows:

First, determine what items to fill in the quarterly financial statements, such as balance sheet, income statement, cash flow statement, etc.

2. Determine the data that should be filled in each report and the closing balance to determine the balance at the end of the quarter.

3. Calculate and fill in the columns separately in turn. The balance sheet is a static statement, and the income statement and cash flow statement are dynamic statements. The former is filled in the value of a certain date, and the latter is filled in the dynamic change value of a quarter.

Fourth, note that the balance sheet of the fourth quarter statement is consistent with the data at the end of December.

5. The time to fill in the list is March 31, June 30, September 30 and December 31. The report is divided into the main table, the schedules and the notes.

Note: Be sure to try to calculate the balance before filling in the columns.

Preparation requirements: <>

1. The numbers are real:

The data in the financial report must be true and reliable, and truthfully reflect the financial position, operating results and cash flow of the enterprise. This is a basic requirement for the quality of accounting information.

2. The content is complete:

The financial statements should reflect the overall picture of the economic activities of the enterprise and comprehensively reflect the financial status and operating results of the enterprise, so as to meet the needs of all parties for accounting information. All financial statements required by the state must be prepared and submitted by all enterprises, and no omissions or omissions are allowed. All information that the state uniformly requires to be disclosed must be disclosed.

3. Accurate calculation:

Daily accounting and preparation of financial statements involve a large number of numerical calculations, and only accurate calculations can ensure the authenticity and reliability of the figures. This requires that the financial statements must be prepared on the basis of reconciled books and records and other relevant information, without the use of estimates or projections, let alone any form of falsification, numbers games or concealment.

4. Timely submission:

Timeliness is an important feature of information, and only when financial statement information is delivered to information users in a timely manner can it provide a basis for users' decision-making. Otherwise, even if the financial report is authentic, reliable and complete, the value of the accounting information will be greatly reduced for the users of the report due to the lack of timely preparation and submission.

5. Complete procedures:

The financial statements provided by the enterprise shall be covered with a cover, bound into a book, and stamped with the official seal. The cover of the financial statements shall indicate: the name of the enterprise, the unified ** of the enterprise, the organizational form, the address, the year or month to which the statement belongs, and the date of issuance, and shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work, and the person in charge of the accounting institution (accounting supervisor); Enterprises that have a chief accountant shall also have the chief accountant sign and affix their seal.

Because the direct basis for the preparation of financial statements is the accounting books, and the data of all statements are in the accounting books, in order to ensure the correctness of the data in the financial statements, the reconciliation and settlement work must be done before the preparation of the statements, so that the account certificates are consistent, the accounts are consistent, and the accounts are consistent to ensure the authenticity and accuracy of the statement data.

1. The company needs to file taxes every month, under normal circumstances, there are value-added tax, urban construction tax, education surcharge, individual income tax, etc., and the quarterly tax declaration is enterprise income tax. The time for monthly tax filing is before the 10th of the following month, and the quarterly tax return is the 15th day after the quarter, and the last day of payment is due. In the event of a long holiday (Spring Festival, Friday.

1. 11th Section), which will be postponed accordingly as a rest day.

2. Value-added tax and enterprise income tax are declared and paid to the national tax (enterprises run after January 1, 2002), and other taxes are declared to the local tax.

3. If you implement online tax filing and tax declaration, you can use the same method to file local tax online every month, and you still need to submit relevant declaration materials and financial statements after filing national tax.

4. The "Withholding Individual Income Tax Summary Report Form" and "Withholding Individual Income Tax Detailed Report Form" shall be submitted to the local taxation bureau before the 10th of the following month.

5. The "Guangdong Provincial Local Tax Return (Comprehensive)" shall be submitted to the Local Taxation Bureau before the 10th of the following month.

6. The "Balance Sheet" shall be submitted to the local taxation and the State Taxation Bureau together with the declaration materials.

7. The "Income Statement" shall be submitted to the local taxation and the State Taxation Bureau together with the declaration materials.

8. The VAT tax return shall be submitted to the IRS before the 10th of the following month.

9. Under normal circumstances, the tax department still needs paper monthly financial statements and annual statements for the implementation of online electronic declaration, because the online electronic signature has not yet been officially enabled. But the management is different in different places, you just do it according to their requirements, and it will not be wrong to only submit the annual report, but I think it is a good thing for you to bind the report of the year into a book, and it is very standardized, in case they want it one day, you don't need to rearrange and bind, be prepared. The annual statement mainly includes the balance sheet, income statement and cash flow statement, which are submitted once at the end of the year.

10. In addition to submitting the above-mentioned annual statements to the State Taxation Bureau, it is also necessary to submit a detailed list of VAT payable. At the same time, it is also necessary to submit the annual return and schedule of enterprise income tax to the State Taxation Bureau (unified nationwide in 2006).

One. In the case of the preparation of the balance sheet and income statement for the second quarter of 2015:

1..The current period of the income statement is the sum of the three months of the second quarter, and the cumulative number is the total of the period from January to June;

2..The end of the G/L account period for the second quarter is the end of the period for June, when filling out the balance sheet:

1）.It is filled in according to the balance of the general ledger account, such as notes receivable, short-term borrowings, and monetary funds (the closing balance of cash in hand, bank deposits and other monetary funds is filled in).

2).Fill in according to the balance of the detailed account, such as accounts payable (which needs to be calculated and filled according to the closing credit balance of the relevant detailed accounts of the two accounts of accounts payable and prepaid), accounts receivable (accounts receivable and accounts receivable).

3).It is filled in according to the analysis of the balance of the general ledger account and the detailed account, such as long-term loan = credit balance of long-term loan account minus the part of long-term loan due within one year.

4).It is filled in according to the balance of the account after subtracting its contra account. Accounts receivable = accounts receivable account balance - bad debt provision. Long-term equity investments are also minus impairment provisions.

5).Analyze and fill in the list using the above methods in a comprehensive manner. For example, the analysis and summary of the closing balance of the general ledger account such as inventory = raw materials + inventory goods + entrusted processing materials + turnover materials + material procurement + materials in transit + issued goods + material cost differences, and then the net amount after subtracting the balance of the inventory decline provision account.

The balance sheet is filled out at the end of each account in March.

The profit margin is generally divided into the number of months and the cumulative number, the number of months is filled in March, and the cumulative number is filled in from January to March.

Financial Statement Reading & Analysis.

1. Quarterly balance sheet, recorded at the point in time of the quarter;

2. The quarterly income statement records the income, costs and expenses of the whole quarter;

3. In the quarterly cash flow statement, the opening and closing numbers are recorded at the beginning and end of the period according to the monetary funds in the balance sheet, and the others are recorded by the cumulative amount incurred in the quarter.

The quarterly report is the same as the usual report, 12 months a year, the year is divided into four seasons, three months per quarter, and in April, you only need to fill in the cumulative number of items in the report from January to March.

The financial statements of enterprises mainly include balance sheets, income statements, and cash flow statements. The preparation of the report is as follows:

Every month, all the company's financial status, including income, expenditure, tax payment, etc., is recorded, and at the end of the month and the end of the year, each item is summed up to make a summary, which is convenient for use in the preparation of financial statements. In this way, the accounts can be balanced and the accounts are consistent to ensure the authenticity and accuracy of the account book information. The financial statements are prepared as follows:

1. Balance sheet:

After preparing, first put the company name and time in the header, according to the project summary table prepared earlier, fill in the order of **, if you need to calculate, then calculate it according to the accounting equation, and then fill in **.

2. 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 in **, and fill in or count if there is no data on the balance sheet.

3. Cash flow statement:

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

The process of preparing the financial statements of an enterprise generally goes through the following steps: 1. Collect and review the original vouchers, 2. Prepare the corresponding accounting vouchers according to the original vouchers, 3. Register various ledgers and general ledgers according to the number of accounting vouchers, 4. Prepare the general ledger according to the sub-ledger, 5. Prepare the balance table according to the general ledger;

6. Finally, prepare statements according to the balance sheet.

Hello, the monthly fund statement is filled in like this, and the company is responsible for the Lu Dong change in order to clarify the whereabouts of the receipt and payment of funds, and the cashier fills in the **. 1. Income: specific receipts**, amounts, and total income of the day (generally sorted out and declared on the same day before getting off work, or sorted out and declared after work the next day) 2. Expenditure:

The specific whereabouts of the payment, the amount, the total expenditure of the day 3, the balance and the available balance, including deposits and cash. **The table is the daily income and expenditure, the weekly report is the income and expenditure of the week, and the monthly report is the income and expenditure of the month.