Why is it not necessary to disclose the carrying amount of the swapped assets in the notes to the st

Hello! Notes to financial statements are more detailed notes to help users of financial reports better understand the content of the report.

The carrying amount of the swapped-in asset is the historical cost of the asset in the previous accounting, and the asset is measured at fair value after the swap-in, and the historical cost has no impact on the recognition and measurement of the asset in the statement, so there is no need to disclose it.

Hope it helps!

Matters that need to be disclosed in the notes to the financial statements:

a. The revenue of the construction contract of the enterprise in this year shall be recognized according to the percentage of completion method.

b. Income tax is calculated by deferred method.

d. The amortization period of intangible assets is reduced from 10 years to 8 years.

The notes to the accounting statements shall include at least the following contents:

1) Explanation of non-compliance with accounting assumptions;

2) important accounting policies and accounting estimates and their changes, the reasons for such changes and their impact on financial condition and operating results;

3) a description of contingencies and events after the balance sheet date;

4) A description of the relationship between related parties and their transactions;

5) Transfer of important assets and their descriptions;

6) Explanation of business merger and division;

7) Major investment and financing activities;

8) The description of important items in the accounting statement is helpful to understand and analyze other matters that need to be explained in the accounting statement.

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.

According to the original vouchers, the account summary table is compiled, and the financial statements are made according to the account summary table.

Step 2: Confirm accounting entries and confirm in accordance with the company's financial system and accounting standards;

Step 3: Bookkeeping; or without bookkeeping, directly summarized into an account summary table;

Step 4: Prepare financial statements according to the general ledger and account summary table; Generally, you can directly take the number of statements, assets, income statements;

The cash flow statement and the statement of changes in owners' equity should be reorganized;

But now fortunately, there are financial software, as well as office software, and the summary and sorting can be done in one step.

There are three major statements in finance: balance sheet, income statement, and cash flow statement.

1. Balance sheet: the main content of which is to see how much inventory reflects your inventory products; Look at how much your receivables reflect your claims; Look at the monetary funds to reflect the existing balance of funds; Look at how much your debt is reflected in the accounts payable.

2. The main content of the income statement is to see the quality of the main business income reflecting the sales in a certain period; Look at the cost of the main business to reflect the cost of a certain period of time; Look at the management costs reflected in the management problems.

3. Cash flow statement: It mainly records the cash flow of the enterprise in the sale of goods, the provision of labor services, the purchase of goods, the acceptance of labor services, the payment of taxes and other activities, that is, the cash income and expenditure of the main business.

The main indicators to evaluate the financial status of enterprises are:

1) Sales profit margin: reflects the profit level of the company's sales revenue. Calculation formula: sales profit margin = total profit Net revenue from product sales 100% Net revenue from product sales: refers to the net sales amount after deducting sales discounts, sales discounts and sales returns.

2) Return on total assets: It is used to measure the ability of a company to make a profit from all assets. The calculation formula is: return on total assets = (total profit + interest expense) 100% of average total assets

3) Return on capital: refers to the ability of an enterprise to use the capital invested by investors to obtain returns. Calculation formula: return on capital = net profit 100% paid-in capital

4) Capital preservation and appreciation rate: It mainly reflects the integrity and preservation of the capital invested by investors in the enterprise. Calculation formula:

Capital preservation and appreciation rate = total owner's equity at the end of the period Total owner's equity at the beginning of the period 100% capital preservation and appreciation rate = 100%, which is capital preservation; If the capital preservation and appreciation rate is greater than 100%, it is capital appreciation.

5) Asset-liability ratio: used to measure the level of corporate debt. Calculation formula: asset-liability ratio = total liabilities and total assets 100%.

6) Current ratio: It measures the ability of an enterprise to repay its debts due at a certain point in time, also known as the short-term solvency ratio. Calculation formula:

Current Ratio = Current Assets Current Liabilities 100% Quick Ratio: It refers to the ratio of liquid assets to current liabilities, which measures the ability of an enterprise to use realizable assets at any time to pay due debts at a certain point in time. The quick ratio is complementary to the current ratio.

Calculation formula: quick ratio = liquid assets and current liabilities 100%.

7) Accounts receivable turnover ratio: also known as accounts receivable ratio, which is used to measure the speed of accounts receivable turnover of enterprises. Calculation formula:

Accounts Receivable Turnover Ratio = Net Sales on Credit Average Accounts Receivable Balance 100% Net Sales on Credit = Sales Revenue - Cash Sales Income - Sales Returns, Discounts, Discounts. Since the information of the enterprise on credit is not disclosed to the public as a trade secret, the turnover rate of accounts receivable is generally the total amount of credit sales and cash sales, that is, the net sales income. Average Accounts Receivable Balance = (Opening Accounts Receivable Balance + Closing Accounts Receivable Balance) 2

1. Net assets are withdrawn from the account of the owner of the financial statements.

1. Net assets are assets that belong to the enterprise and can be freely disposed of, which is the owner's equity (or shareholders' equity) in the balance sheet, that is, the owner's equity or or shareholders' equity.

2. The net assets of an enterprise refer to the net amount of total assets minus the total liabilities of the enterprise in the balance sheet.

3. Net assets are composed of two parts, one part is the capital invested by the enterprise, including the premium part, such as the provident fund, and the other part is created by the enterprise in operation, which is reflected in the profit distribution, and also includes the assets that accept donations, which belong to the owner's equity or shareholders' equity.

2. The difference between net assets and owners' equity:

1. Net assets = total assets - total liabilities. In general, net assets are equal to owner's equity.

2. The unequal situation is that, in some specific circumstances, the equity of the enterprise not only includes the usual liabilities and owners' equity, but also includes items that are not liabilities and owners' equity (such as "minority interests" in the accounting statements of business combinations). At this point, the balance after subtracting the total assets from the total liabilities is not equal to the owner's equity, that is:

Net assets are no longer equal to owners' equity.

3. The relationship between net assets and total assets in the accounting accounts.

1. Total assets = liabilities + owners' equity.

2. Net assets = total assets - liabilities = owners' equity.

3. The difference between net assets and total assets is that total assets have more liabilities than net assets.

4. Assets refer to the resources formed by past transactions and events and owned or controlled by the enterprise, and the total assets refer to all the assets owned or controlled by the enterprise, including current assets, long-term investments, fixed assets, intangible and deferred assets, other long-term assets, etc., that is, the total assets of the balance sheet of the enterprise.

Net assets are owners' equity.

No. The financial statements include a balance sheet.

1. What are financial statements?

The financial statements are prepared in accordance with accounting standards and reflect the financial status and operation of the accounting entity to the owners, creditors, other relevant parties and the public.

Financial statements include a balance sheet, income statement, cash flow statement or statement of changes in financial position, schedules and notes.

Financial statements are the main part of the financial report and do not include information included in the financial report or annual report, such as directors' reports, management analysis and financial fact sheets.

2. Emergence and development of financial statements.

Balance sheet.

A balance sheet is a statement that comprehensively reflects the financial position of an accounting entity on a specific date (e.g., year-end, quarter-end, month-end).

The prototype of the balance sheet originated in ancient Italy, and with the development of commerce, the need for commercial financing increased. Loan sharks began to pay attention to the status of merchants' own assets out of consideration for the safety of the loan principal, and balance sheets were born.

Income statementIncome statement, also known as income statement and income statement, is an accounting statement that comprehensively reflects the operation and distribution (or compensation) of an enterprise in a certain accounting period (such as year, quarter, month).

With the intensification of modern business competition, the business society has higher and higher requirements for information disclosure of enterprises, and the static and time-limited accounting statements, that is, the balance sheet, can no longer meet the requirements of information disclosure.

Statement of Changes in Financial Position.

The statement of changes in financial position is an accounting statement that reflects the channels and whereabouts of the funds of the enterprise in a certain accounting period (usually an year), and is a statement that comprehensively reflects the financial management process of the enterprise, as well as the causes and results of changes in the financial situation.

Its purpose is to indicate solvency and liquidity; The predecessor of the cash flow statement was the capital statement, which first appeared in the United Kingdom in 1862.

In 1908, in his accounting textbook, William Moss Kaul officially called the table "the ins and outs table", and a few years later, the table was called the "money table". Since the 70s of the 20th century, the capital table has become one of the financial statements that Western countries must compile to the outside world.

The "fixed assets" item in the financial statements is the balance of the original value of the fixed assets minus depreciation and impairment provisions for fixed assets, that is, the net fixed assets.

Original Value - Accumulated Depreciation = Net Value.

There is a column of fixed assets in the balance sheet that is the original value, and the original value of the fixed assets (fill in the original value here).

Here's minus: Accumulated depreciation (depreciation that has been mentioned).

Below is the net fixed asset value (original value - depreciation).

The fixed asset entered is the original value.

Liquid assets are assets that can be quickly converted into cash or are already in the form of cash, and are calculated as the balance of current assets minus less less liquidity and unstable inventory, prepaid accounts, non-current assets and other current assets due within one year. In other words, inventories, prepayments, non-current assets due within one year, and other current assets are not liquid assets.

Liquid assets refer to the balance of current assets in the accounting accounts after deducting inventory and amortized expenses, mainly including monetary funds, short-term investments, notes receivable, accounts receivable and other assets that can be quickly realized.

Prepare the software: Excel**Complex. System.

1. First open Excel**, then select the top row, then right-click and select Merge.

2. After the merger, enter the appropriate content, and the specific content can refer to the figure below.

3. After the content is entered, select all the content except the top row, and then select the horizontal center.

4. After the text is centered, select all content in the checkbox, and then click Add All Frames.

5. Finally, save the prepared financial statements.

1. If there is initial DU investment capital to open a store, fill in the blank in the "paid-in zhi capital" item, and fill in as much as there is DAO. Return.

Doing business requires capital, and this answer is called actual copy of capital (also called registered capital) in accounting language. Let's assume that the initial investment of 100,000 yuan for opening a store is 100,000 yuan, and the paid-in capital is 100,000 yuan.

2. The one-time investment for opening a store, and the long-term benefit of the expenditure are filled in separately according to the attributes of the project.

It is not possible to keep all the funds in the bank, but to cover daily expenses. Suppose you have to pay the rent deposit for the first three months, a total of 30,000 yuan, and the 30,000 yuan can be recovered in the future, so you have to put it on the account and fill in the blanks on the "other receivables" item.

Of course, to open a store, you have to buy some tables, chairs, flower stands, vases and other items, if it is a regular company, this is a low-value consumable, and a one-time amortization into the current cost can be. Considering the small business and the statement can not be space, you can put these 100 parts of the materials into the "inventory" project to reflect, assuming that 30,000 yuan is spent, 30,000 yuan will be filled.

If you purchase from the upstream channel, you may have to pay a certain amount of money in advance, if it is 20,000 yuan, you can fill in the "prepayment" item.

The remaining money is a reserve fund, which is set aside to pay for daily expenses (transportation and miscellaneous expenses, sanitation expenses, staff salaries, etc.), and is placed in the "Cargo Currency Fund" project.

PS: There are accounts receivable and accounts payable may be used in the future business process, that is, you owe people, people owe you current accounts, if spot cash, do not need to fill in, if you can give up the account, fill in the truth.