A balance sheet problem can be understood through the balance sheet .

Answer]: a, b, c, e

This question examines the balance sheet and income statement. Through the round banquet, you can understand the economic strength of the enterprise, the solvency of the enterprise, the operating ability of the enterprise, etc., as well as the future financial trend of the enterprise.

(1) Monetary funds (560 + 153,500) yuan (9) Accounts payable (

485,000 yuan.

2) accounts receivable (57900 + 7000 2000) yuan (10) accounts receivable (25000 + 10000) yuan.

3) Prepayment (13,500) yuan (11) total current liabilities ((9) + (10) yuan.

4) Inventory (60,000 + 175,000 14,000) yuan (12) Long-term loan (320,000-60,000) yuan.

5) Total current assets ((1) + (2) + (3) + (4)) yuan (13) total liabilities ((11) + (12)) yuan.

6) Fixed assets (610,000 41,000) yuan (14) undistributed profit (35,000 + 51,260) yuan.

7) Total non-current assets ((6) +15000-8000+85000) yuan.

15) Total owner's equity ((14) + 480,000 + 5,700) yuan.

8) Total assets ((5) + (7)) yuan.

1. In the balance sheet, the accounts receivable are filled in according to the amount of accounts receivable and the amount of bad debt provision at the end of the period of the detailed account of the accounts receivable and the accounts received in advance.

2. The tax payable is filled in according to the balance of the general ledger account, including many details.

In fact, the balance sheet reflects this equation: assets = liabilities + equity.

When liabilities decrease and equity increases, assets remain the same. For example: convertible debt to equity.

When liabilities are reduced, equity remains unchanged or decreases, assets decrease. For example: repaying a loan.

Therefore, the decrease in liabilities should be understood as one of the reasons for the decrease in assets.

1.Accounts receivable = debit balance of accounts receivable sub-ledger + debit balance of pre-receivables sub-ledger - bad debt provision credit balance (bad debt provision: this part must be a bad debt provision issued by accounts receivable.)

2.Accounts payable is based on the credit balance of the accounts payable subledger + the credit balance of the prepaid subledger.

The beginning of the balance sheet refers to the end of the previous year, and the end of the balance sheet refers to the general ledger balance of the current period (or the closing balance of each general ledger in the reporting period).

You don't need to fill in the beginning of the balance sheet every month for the whole year, and you're right.

1. The beginning of the balance sheet is for the continuous operation of the enterprise, and everyone can understand that if it is started in the middle of the year, the beginning of the year is the beginning of the period, which is the beginning of the asset status during the year of production. One of the pieces of information that the balance sheet reflects is the movement of items over a period of time, which is important for users of the statements.

2. The year-end number of a certain account of the company last year was 100 Then the end of the balance sheet period in January is (100 + cumulative amount incurred in January) The ending number of February is (the cumulative amount incurred in January + February) This is incorrect, the balance sheet reflects the closing balance of assets, liabilities and owners' equity accounts.

3. According to the state of capital movement reflected in the accounting statement, it can be divided into static report and dynamic report. Static statements refer to accounting statements that reflect the movement of funds of an enterprise in a relatively static state, such as a balance sheet reflecting the assets, liabilities and owners' equity of an enterprise on a specific date. Dynamic statements refer to accounting statements that reflect the movement of funds of an enterprise, such as a profit and loss statement reflecting the operating results of an enterprise in a certain period, and a cash flow statement reflecting the working capital and its use and its increase and decrease in a certain accounting period.