What is the usual analysis method for the balance sheet?

Answer: (1) Before receiving the arrears of 32,000 yuan from other units, deposit it in the bank.

Borrow: Bank deposit 32000

Credit: Accounts receivable 32000

2) Sales of goods (sales 1000 * 100 = 100,000 yuan, VAT output tax 100,000 * 17% = 17,000 yuan).

Debit: Bank deposit 117000

Credit: main business income 100,000

Credit: Tax Payable - VAT Payable - Output Tax 17000

Carry-over cost of goods: (cost of goods 1000 * 70 = 70000 yuan).

Borrow: The cost of main business is 70,000

Credit: Inventory 70000

3) Purchase goods (commodity cost of 50,000 yuan, VAT input tax of 50,000 * 17% = 8,500 yuan).

Borrow: Inventory 50000

Debit: Tax Payable - VAT Payable - Input Tax 8500

Credit: Accounts payable 58500

4) Write a transfer check to pay for the transportation and miscellaneous expenses of the sale of goods.

Borrow: 2000 selling expenses

Credit: Bank Deposit 2000

5) Repay the loan and the interest of the month from the bank.

Borrow: 50,000 for short-term borrowing

Debit: Finance Charge 350

Credit: Bank deposit 50350

6) Pay part of the material payment through the bank.

Debit: Accounts payable 38500

Credit: Bank deposit 38500

Accounts receivable Debit 0 Credit 0 Balance 55600

Inventory (goods in stock) Debit 50,000 for the period Credit 70,000 Balance 138,900

The total current assets are 477,380

Accounts Payable Current Debit 38500 Current Credit 58500 Balance 95400

Tax Payable Current Debit 8500 Current Credit 17000 Balance 24300

1: Vertical analysis: By calculating the proportion of each "item" in the balance sheet to "total assets" or "total equity". Analyze and evaluate the reasonableness of changes in the asset structure and equity structure of the enterprise.

2: Horizontal analysis: Compare the values of each item in the balance sheet of the "analysis period" with the "base period" (the number of previous years, the number of plans, and the number of budgets). Calculate the amount of change, the rate of change, and the extent to which the item affects total assets, total liabilities, and total owners' equity.

Debt-to-asset ratio = 800 5000

The gearing ratio is the same as above.

Fixed ratio = 2550 3000

Quick Ratio = 1000 800

Cash ratio = 400,800

(1) Accounts receivable = debit balance of accounts receivable detail account + debit balance of advance accounts receivable detail account - bad debt provision.

2) Inventory = raw materials + inventory commodities - inventory decline provision = 46 000 + 56 800-3 060 = 99 740

3) Prepaid Accounts = Debit Balance of Prepaid Accounts Detail Account + Debit Balance of Accounts Payable Detail Account = 8 400

Total current assets = cash on hand + bank deposits + prepaid accounts + accounts receivable + inventory.

4) Accounts receivable = credit balance of accounts receivable detail account + credit balance of accounts receivable detail account.

5) Accounts Payable = Credit Balance of Accounts Payable Detail Account + Credit Balance of Prepaid Accounts Detail Account = 32 500

Total current liabilities = short-term borrowings + accounts payable + accounts receivable + long-term liabilities due within one year.

First, "the cost of sales for the period is 315,000 yuan, the number of inventory turnover in the current period is secondary, and the inventory at the end of the period is equal to the inventory at the beginning of the period", and the inventory amount is calculated.

Turnover rate 360

Turnover Cost of sales Average cost of inventory Inventory 315000*12 Accounts receivable. Total Assets - Fixed Assets.

Inventories - Currency 400000-262000-47667-25000 65333

and due to the "ending current ratio.

is the current ratio, current assets, and current liabilities

Current liabilities (25,000+65,333).

Accounts Payable Current Liabilities - Will Wages 60222-25000 35222 Same "Closing Debt-to-Asset Ratio.

60%" Debt-to-asset ratio Total liabilities Total assets.

Total liabilities Total assets * debt ratio 400,000 * 60% 240,000 yuan.

Long-term liabilities Total liabilities - current liabilities 240000-60222 179778 owners' equity.

Total assets*(1-debt ratio) 400,000*40% 160,000 retained earnings.

1.Number of inventory turnover = operating cost Average inventory = 315,000 x=,x=70,000

Average Inventory = (Opening Inventory + Closing Inventory) 2

It can be seen from the question that the beginning and the end of the period are equal, so b = 70000 accounts receivable: 400000 262000 70000 25000 = 43000

3.Current liabilities: (25000 + 70000 + 43000) c Accounts payable:

92000－25000=670004.Total liabilities: 400,000 60% = 240,000d non-current liabilities:

240000－(67000－25000)=1480005.Total owner's equity: 400,000 (1 60%) = 160,000 e retained earnings:

160,000 100,000 = 600006 Assets, Liabilities, Owners' Equity.

f:400000

Summary. 4. Through the comparison of the balance sheet of the enterprise at different points in time, the development trend of the financial status of the enterprise can be judged. It is safe to say that a company's balance sheet at a particular date (point in time) is extremely limited for information users.

Only by combining and analyzing the balance sheet at different points in time can we grasp the development trend of the company's financial situation. Similarly, comparing the balance sheets of different companies at the same point in time can also evaluate the relative financial position of different companies.

By analyzing the trend of the balance sheet, it is possible to determine the proportion of each asset in the total assets.

Hello, according to your question, I will find out the role of the balance sheet for you1, the balance sheet reveals to people the economic resources owned or controlled by the enterprise that can be expressed in money, that is, the total size of assets and the specific distribution form. Since different forms of assets have different impacts on the operation and service activities of enterprises, the analysis of the asset structure of enterprises can make certain judgments on the quality of assets of enterprises.

2. The analysis of the current car training assets, quick-moving blind sail round assets and current liabilities can be used to evaluate the short-term solvency of the enterprise. This capability is particularly important for short-term creditors of the business.

3. Through the comparison of the scale of the enterprise's debt, the debt structure and the owner's equity, the long-term solvency and borrowing ability (potential) of the enterprise can be evaluated. Generally speaking, the larger the proportion of the owner's equity of the enterprise in the debtor's front and the owner's equity, the stronger the enterprise's ability to repay long-term debts, and the greater the potential or power of the enterprise to further borrow debts.

4. Through the comparison of the balance sheet of the enterprise at different points in time, the development trend of the financial status of the enterprise can be judged. It is safe to say that the balance sheet of a company at a given date is extremely limited to the users of information. Only by combining and analyzing the balance sheet at different points in time can we grasp the development trend of the company's financial situation.

Similarly, comparing the balance sheets of the same enterprises at the same point in time with those of the same enterprises can also be used to evaluate the relative financial position of different enterprises.

5. Through the comparison of the balance sheet and the income statement, the utilization of various resources of the enterprise can be evaluated. For example, the rate of return on assets can be examined, and the rate of capital remuneration can be used, such as the rate of inventory turnover, and the turnover rate of imitation celery.