Corporate Financial Knowledge Inquiry 50, Corporate Financial Knowledge Inquiry

Just rely on the information you provide

1. The operating performance of the company's business is poor, even if there is profit, the quality of profit is very poor, and it has been relying on external financing to maintain continuous operation, in other words, it has been burning money.

2. The turnover of accounts receivable is simple and does not seem too bad, but it is necessary to look at the trend of change and compare it with the situation in the same industry in order to make a rigorous judgment.

3. The scale of other receivables is very large, and what is the content is worthy of careful study. At the very least, it shows that the company may have some problems with capital transactions, related party transactions or financial management.

4. The debt ratio is acceptable, but I don't know what the current ratio and quick ratio are, and it is impossible to judge how big the short-term debt repayment risk is.

According to the information you supplemented: the current ratio greater than 1 does not indicate any problem, and it is generally believed that about 2 is safer, but it also depends on the industry year-on-year company situation; The net profit margin is not high, but it is easy to say that it is easy to compare with companies in the same industry (what food, meat products?). Pastry?

Pickled snacks? The net profit margin varies greatly), but there are 800 million sales and about 44 million profits, which already has a certain scale and a certain industrial anti-risk ability.

What is particularly uncomfortable is that the operating cash flow is negative, indicating that the quality of earnings is not high, and it is necessary to pay attention to the inventory and receivables, and also to see if there are seasonal factors. Another ugly thing is that there are other receivables with large amounts, and what exactly is it needs to be clarified.

Hope it can help you, if you have any questions, you can chase it.

Summary. Risky. The literal meaning of a ledger is to put money in the books of account.

But in reality, this is not the case, and the colloquial understanding is that you have been notified of the funds in and out of your account. There are two meanings of the company's accounting, one is normal bookkeeping, which refers to the receipt and payment through the company's corporate account, and the accountant records and records it in the account books according to the corresponding bills, and the other is not based on real business purposes, other companies or units and individuals use the company's account to carry out capital transactions. The second act is illegal.

Without actual business, it is better not to take the account for others, there are risks. Legal basis: Article 170 of the Company Law: The company shall provide true and complete accounting vouchers, accounting books, financial accounting reports and other accounting materials to the employing accounting firm, and shall not refuse, conceal or make false statements.

Article 171: A company shall not keep any accounting books in addition to the statutory accounting books. The company's assets shall not be stored in the name of any individual.

Hello, can you answer your questions about finance?

I have a good friend, their boss asked him to issue an invoice to the company, and then the company transferred it to the company through his letter and bank card, is there any specific risk and how big is the impact?

Risky. The literal meaning of a ledger is to put money in the books of account. But in reality, this is not the case, and the popular understanding is that your account has been notified to withdraw funds blindly.

There are two meanings of the company's accounting, one is normal bookkeeping, which refers to the receipt and payment through the company's corporate account, and the accountant records and records it in the account books according to the corresponding bills, and the other is not based on real business purposes, other companies or units and individuals use the company's account to carry out capital transactions. The second act is illegal. Without actual business, it is better not to take the account for others, there are risks.

Legal basis] Article 170 of the Company Law: The company shall provide the accounting firm employing the company with true and complete accounting vouchers, accounting books, financial accounting reports and other accounting materials, and shall not refuse, conceal or make false statements. Article 171:

In addition to the statutory accounting books, the company shall not set up separate accounting books. The company's assets shall not be stored in the name of any individual.

The company helps others to issue invoices and take accounts is a slippery act of rolling finger silver false invoicing, false invoicing will be punished accordingly, and the penalty standard for false invoicing: if the amount of false invoicing is less than 10,000 yuan, a fine of 50,000 yuan or less can be imposed on the banquet; where the amount of false issuance exceeds 10,000 yuan, a fine of between 50,000 and 500,000 yuan is to be imposed; where a crime is constituted, criminal responsibility is pursued in accordance with law.

<> with the rapid development of social economy, the financial work of public institutions is constantly improving and optimizing, however, there are still many problems in the financial management of major public institutions, so how to improve and solve them?

What are the problems in the financial management of public institutions?

1. Poor financial management.

Among the many problems, the most prominent is the situation of lax financial management, which leads to the inconsistency between the book amount of fixed assets of the unit and the actual number of stocks, so the problem of asset loss occurs.

2. There is no planning.

In many public institutions, there is also a relatively common problem, that is, there is no plan for the use of unit funds, and this problem is not only the lax supervision of the unit, but also the lack of work of the personnel of the financial department. In addition to the lack of planning for the use of funds, the financial department has not made corresponding capital budgets for this problem, which is also a manifestation of the rapid loss of funds of the unit.

3. The financial management system is not sound.

In most public institutions, the leaders of the accounting and financial departments do not attach so much importance to them, so the rules and regulations of accounting and finance and the management are not strict and unsound, and because the financial management system is not perfect, the supervision system is not implemented well, and the personnel of the departments do not play a role in restricting each other, which also greatly affects the financial and capital situation of public institutions.

How do I fix it?

1. Improve the quality and professional ability of accounting personnel.

Nowadays, there is a phenomenon of accountants in some public institutions taking up their posts without licenses, and in order to enable the units to have a good development, it is necessary to further strengthen the quality and professional ability training of such accounting personnel, especially in the accounting system and other laws and regulations, and it is imperative to strengthen everyone's legal awareness and attach importance to the financial management of the units.

2. Strengthen the management of unit funds.

In order to further strengthen the use of funds by public institutions, public institutions must strengthen corresponding management in the financial aspect, strictly control the scope of use of funds, strictly prohibit the misappropriation of special funds of units, and strengthen supervision and control over filial piety before the use of funds.

Enterprise financial management mainly includes: financing management, investment management, working capital management, and income distribution management. With the development of social productivity, financial management has also experienced a process from simple to complex, from low to high.

Financing management mainly refers to the financial behavior of using financing methods to raise the capital required by enterprises economically and effectively through financing channels and capital markets. Investment management mainly refers to the process in which an enterprise invests funds in production and business activities or other economic activities. Working capital management is the management of current assets and current liabilities of enterprises, and is an important part of corporate financial management.

Revenue distribution management is mainly the process of distributing the net profit of the enterprise, and the goal is to reasonably distribute the net profit of the enterprise.

Including: financing management, investment management, working capital management, profit distribution management, the main contents of financial management are:

1. Financing management 2. Investment management 3. Working capital management 4. Profit distribution management Financial management refers to the use of management knowledge, skills and methods to manage the raising, use and distribution of enterprise funds. It is mainly managed in advance and in the matter, focusing on "reason". Accounting refers to the work of continuously reflecting, supervising and participating in decision-making of business activities in the form of funds.

It is mainly in post-accounting, focusing on "calculation".

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Materials collated from the Management Accountant Junior (MAT) office.

In addition to tax risks, almost all risks in a company's financial management fall under the types you mentioned. Four categories: financing risk, investment risk, capital risk and income distribution risk.

Take operational risks as an example, including:

1) Raw material risk.

Raw materials account for a considerable proportion of production costs; **Output, market**; Changes in supply channels will directly affect the company's operating costs, thereby affecting the company's efficiency.

2) Reliance on major customer risk.

In the case of a relatively large concentration of customers, if the business conditions of the main customers and their relationship with the company change, it will have a certain impact on the company's product sales and production and operation.

3) Risks in the management of sales outlets.

In the case of sales branches or consignment companies in major cities across the country, if the management is not good, the information can not be fed back in time, and the payment can not be timely improved, the company's sales strategy and production plan can not be adjusted in time, which will affect the company's operation.

4) Energy consumption risk.

If the energy consumed in production is mainly electricity and steam. Electricity, steam, market supply and demand and changes in the market will have a certain impact on the company's operation and performance.

5) Transportation cost risk.

Policy changes in the transportation sector, fluctuations in the transportation sector, increases in highway tolls, and increases in railway freight rates will indirectly increase the cost of the company's products and have a certain impact on the company's operations.

6) Product ** risk.

The product is completely determined by the market, and the changes in market supply and demand, the intensification of commodity competition and the entry of similar foreign products will affect the company's products, thereby affecting the company's sales revenue.

7) Relatively concentrated risk of product structure.

One industry-based, even if the main business is prominent, but the income, profit is relatively single, the product structure is relatively concentrated, if the market situation of the product changes, it will have a greater impact on the company's operating performance.

8) Financing capacity constrains risk.

The company's existing financing channels are mainly bank loans, commercial credit and equity financing. The company operates in compliance with the law, has stable performance, has a good business reputation, has long-term and friendly cooperative relations with relevant commercial banks, and has the ability to raise funds through the capital market. However, in the process of enterprise development strategy, the demand for funds is large, and there may be local and temporary insufficient financing, which will have a certain impact on the company's operation.

9) Exchange rate change risk.

With the development of the market economy, the free convertibility of RMB and foreign currencies will become inevitable, and the RMB exchange rate will inevitably fluctuate with the turbulence of the international financial market, which will have a certain impact on the company's operating performance.

We first set the affiliated company as Company A, our company as Company B, and the entrusted construction unit as Company C.

Personally, I think the following two methods can be adopted to calculate, and which method to choose depends on which one is easier to operate and simpler in practice.

First of all, it is necessary to determine that it is Company A that finally issues invoices to Company C, so when the project money is recovered, it must also go to Company A's account first, and finally Company A will transfer it to Company B after deducting the fees it collects.

Specific accounting methods:

1. The project is not accounted for as the business of Company B, and all the formal invoices for material costs and labor costs incurred in the construction process are issued in the name of Company A and handed over to Company A for accounting, and Company B does not need to calculate the income and cost of the project, and the daily payment of the project is regarded as the receivables of Company A, and the receivables of the account are written off when Company A transfers the project money;

2. Company B is regarded as the entrusted construction party or subcontractor of Company A, and the costs and expenses incurred in the construction process are accounted for as the construction costs of Company B (the invoice name is Company B), and when Company A transfers the project money to Company B, Company B will issue an invoice for construction income to Company A as the construction income of Company B.

The answer after careful thinking (written by myself, not plagiarism), such as agreeing hopefully!

Set up a second-level unit of the project department of the construction company, open an account in the bank, and transfer the project money into the account; According to the regulations, the construction business tax shall be paid in the tax department where the project is located, and the invoice shall be issued by the tax department at the construction site, and the tax registration certificate of the construction enterprise and the certificate of construction operation shall be provided when it is issued, and the enterprise income tax shall be paid according to the amount of construction income if not; Cost invoices should be issued to the construction enterprise.